Guwahati Court November 2006 Judgments
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Radheshyam Rajendra Prasad and ors. Vs. State of Assam and ors.
Court: Guwahati
Decided on: Nov-14-2006
Amitava Roy, J.1. This batch of writ appeals registers a challenge to the judgments and orders dated April 8, 1997, August 17,1998 and September 9, 2003 Reported as Dugar Tea Industries Pvt. Ltd. v. State of Assam [2004] 138 STC 159 (Gauhati) passed in different sets of writ petitions in essence negating the assailments to the denial of benefit of sales tax exemption under the Industrial Policy of 1986 and consequential assessment orders for the periods ending September 30, 1988, March 31, 1989, September 30, 1989, March. 31, 1990, September 30, 1990, March 31, 1991, September 30, 1991, March 31, 1992, September 30, 1992, March 31, 1993 as well as the Notification No. FTX.28/87/Pt. II/38 dated July 30, 1988 issued under Section 3A of the Assam Sales Tax Act, 1947 (since repealed by the Assam General Sales Tax Act, 1993). As the parties are somewhat common and the issues of law identical, the appeals were analogously heard and stand disposed by this judgment and order.2. We have heard ...
Hindustan Paper Corporation Ltd. Vs. Commissioner of Taxes and ors.
Court: Guwahati
Decided on: Nov-14-2006
B.K. Sharma, J.1. I have heard Dr. A. K. Saraf, learned Senior Counsel assisted by Ms. N. Hawelia, learned Counsel for the petitioner. I have also heard Mr. R. Dubey, learned Standing Counsel, Finance Department.2. This writ petition is directed against the revisional order dated March 15, 1999 passed by the Additional Commissioner of Taxes, Assam, Guwahati on the revision petition filed by the petitioner for the assessment year 1994-95 under the Assam General Sales Tax Act, 1993. The petitioner is a public company and is a Government of India Enterprise having its registered office in New Delhi. The petitioner-company is engaged in business of manufacture, sale and supply of papers for which the petitioner purchases and extracts bamboos to be used as raw materials on the basis of agreements entered into.3. In the instant case, the petitioner-company entered into an agreement with the Government of Assam and the Karbi Anglong Autonomous Council (KAAC) for extracting bamboos. Copy of t...
Lalsawmlien Kungate Vs. Ashem Ibungo Singh Alias Nungshi
Court: Guwahati
Decided on: Nov-14-2006
T.N.K. Singh, J.1. Heard Mr. N. Brojendra, learned Counsel for the petitioner/complainant as well as Mr. L. Jayanta, learned Counsel appearing for the respondent/accused.2. By this petition under Section 397(1), 401 and 439(2) of the Criminal Procedure Code, 1973 the petitioner/complainant is assailing the impugned order dated 16.06.2006 passed by the learned Special Judge (Shri Th. Sudhir Singh) granting bail to the respondent/accused, Shri Ashem Ibungo Singh alias Nungshi in N.C.B. Case No. 1/4/NCB/IMP/Ganja/CL/2006 under Section 8(c), 20(b)(ii)(C), 29 and 60 of the NDPS Act.3. The case of the prosecution in the said case No. 1/4/NCB/IMP/Ganja/CL/2006 is that on 18.04.2006 at about 1200 hrs on a specific telephonic information received by the petitioner/complainant from the C Coy, Commander 35th Assam Rifles, C/O 99 APO at Khongsang Village on NH 53 under Nungba Sub Division, Tamenglong District, Manipur, two persons namely, (i) Laishram Rajen Singh, Driver, s/o (L) L. Ibohal Singh,...
Khonbrailakpam Shyama Devi Vs. State of Manipur and ors.
Court: Guwahati
Decided on: Nov-13-2006
U.B. Saha, J.1. Present Writ Petition is directed against the order dated 23.10.2006 issued by the Commissioner Education (S), Govt. of Manipur whereby and whereunder the present petitioner is transferred from Lilashing Khongnangkhong High School to Takyel Khongbal Jr. High School and the private respondent, Shri P. Ibopishak Singh, is transferred from Oinam Sawombung Jr. High School to Lilashing Khongnangkhong High School where the petitioner was serving.2. Heard Mr. I. Lalit Kumar, learned senior counsel assisted by Ms. Gectarani, learned Counsel as well as Mr. Th. Ibohal, learned G.A. for the state respondents.3. Mr. I. Lalit Kumar, learned senior counsel appearing on behalf of the petitioner, submits that the petitioner is transferred by the impugned transfer order dated 23.10.2006 from Lilashing Khongnangkhong High School to Takyel Khongbal, Jr. High School and his main submission is that the present order was issued only to favour the respondent No. 4, who is junior to the petit...
Williamson Financial Services Ltd. Vs. Cit and anr.
Court: Guwahati
Decided on: Nov-13-2006
P.G. Agarwal, J.1. Heard Dr. A. K. Saraf, learned Counsel for the appellant and Mr. U. Bhuyan, learned standing counsel for the revenue.2. This appeal under Section 260A of the Income Tax Act, 1961, has been preferred by the appellant M/s. Williamson Financial Services Limited (hereinafter referred to as 'the appellant').3. Facts : The appellant filed its return of income for the assessment year 1991-92 showing an income of Rs. 41,82,030 ; thereafter the return was duly processed by the respondents and notices were issued under Sections 143(2) and 142(1) of the Act and after hearing the assessee, the assessment order was passed determining the total income of the appellant-company at Rs. 1,16,55,470 holding, inter alia, that the deduction under Section 80HHC to be computed after apportionment under Rule 8(1) and not from the composite income; that the assessee is not entitled to deduction on the total dividend income, but made from the net dividend income under Section 80M. The assess...
Commissioner of Income-tax Vs. Assam State Book Production and Publica ...
Court: Guwahati
Decided on: Nov-13-2006
M.B.K. Singh J.1. These appeals are filed under Section 260A of the Income-tax Act, 1961, challenging the orders dated April 30, 2003, June 30, 2003, and June 19, 2003, passed by the Income-tax Appellate Tribunal, Gauhati Bench, Guwahati, respecting the income of the assessee-respondent for the assessment years commencing from 1981-82 to 1996-97 excluding the assessment year 1989-90. By the above orders the Income-tax Appellate Tribunal accepted the assessee-respondent as an educational institution existing solely for educational purposes and thus granted exemption from payment of income-tax under Section 10(22) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').2. These appeals are taken up together for disposal by this common judgment and order as the substantial question of law involved in these appeals are the same.3. The indispensable facts for disposal of these appeals, in short are that the assessee-respondent is a Government company incorporated under the Compa...
Smt. Elangbam Ongbi R.K. Jibanlata Devi Vs. Smt. Brahmacharimayum Shya ...
Court: Guwahati
Decided on: Nov-13-2006
T. NK. Singh, J.1. Heard Mr. N. Ibotombi, learned Counsel for the petitioner as well as Mr. Santa Khaidem, learned Counsel for the respondent.2. By this petition under Section 482 of the Cr. P.C. the petitioner is praying for quashing the entire proceedings of the Criminal (C) Case No. 25 of 2005 pending before the learned Chief Judicial Magistrate, Imphal.3. The fact, stated in short, which would suffice for deciding the present criminal petition is that the petitioner-Smt. Elangbam Ongbi R. K. Jibanlata Devi, according to her, is the legally married wife of late Elangbam Santakumar Singh of Bamon Kampu and of their marriage one son, namely; Master Elangbam Pinky alias Winky was born. It is also the case of the petitioner that the petitioner married Elangbam Santakumar Singh on 8-4-1994 according to the customary Hindu law prevailing amongst the Manipuri Hindu in the State of Manipur.4. To the contra, according to the respondent, one Swapna Sinha is the legally married wife of Elangb...
State of Assam Vs. Keising James and anr.
Court: Guwahati
Decided on: Nov-13-2006
I.A. Ansari, J.1. This is a reference made by the learned Special Judge, CBI, Assam, Guwahatt. The question, which has been referred to this Court for its answer is reproduced heretnbelow:Whether the Court of Special Judge, CBI, Assam, Guwahati, should try RC No. 04(A)/ 90-SLC, where there is no accusation of accused persons having committed any offence under the Prevention of Corruption Act?2. I have heard Mr. D. K. Das, learned Standing Counsel for the CBI, and Mr. Z. Kamar, learned Counsel for the accused.3. Before proceeding to ascertain the answer to the question, which has been posed above, it is necessary to take note of Section 395, Cr. P.C., whereunder a reference' is made. Section 395, Cr. P.C. reads as under:395. Reference to High Court- (1) Where any Court is satisfied that a case pending before it Involves a question as to the validity of any Act, Ordinance or Regulation or of any provision contained in an Act, Ordinance or Regulation, the determination of which is necess...
Jayanta Baruah Vs. Assam State Electricity Board and ors.
Court: Guwahati
Decided on: Nov-11-2006
Amitava Roy, J.1. Feeling aggrieved by the judgment and order dated 27.06.2003, passed in C.R. No. 3292/1994, dismissing the challenge to the termination of his services as a disciplinary measure, the appellant is in appeal.2. We have heard Mr. D.C. Mahanta, Senior Advocate for the appellant and Mr. N. Singha, learned standing counsel, Assam State Electricity Board (hereinafter also referred to as the 'Board').3. The pleaded case of the petitioner in brief, is that while he was posted as Assistant Engineer at Kanch Electrical Circle, vide letter dated 16.061992, the Addl. Chief Engineer (Com), ASEB, Guwahati, instructed the Superintending Engineer (E), Kanch Electrical Circle to take necessary steps for early realization of an outstanding amount of Rs. 1.5 crores from the Board's consumer M/s. Vinay Cements Ltd. As the said letter did not reach the Superintending Engineer Kanch Electrical Circle, the said authority entrusted the appellant/writ petitioner with the duty to collect a cop...
BipIn Dihingia and ors. Vs. State of Assam
Court: Guwahati
Decided on: Nov-10-2006
P.G. Agarwal, J.1. Criminal Appeal No. 405/02 and Criminal Appeal No. 5/03 have arisen out of Sessions Case No. 9(S-S)/2001 whereby the Addl. Sessions Judge No. 2 at Sibsagar by the Impugned Judgment dated 01.10.02 convicted the three accused appellants Under Section 302 r/W Section 34 IPC and sentenced each of them to imprisonment for life and to pay a fine of Rs. 5000/- each, in default, further imprisonment for 1 year each.2. Crl. Appl. No. 405/02 has been preferred by the accused appellants Bipin Dihingia and Hemanta Arandhara as well as the Crl. Appl. No. 5/03 has been filed by the other accused Jiba Gogoi.3. On 30th July, 1995, Chandreswar Hatimuria (PW2) lodged a written FIR (Ext. 2) to the effect that on the previous day around 5 P.M. while his son-in-law Biren Phukan was cutting an 'Ou Tenga' tree, the three accused appellants (named in the FIR) assaulted him and killed him by hitting him with dao, spear etc. Police made investigation and submitted charge sheet against the ac...
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