Guwahati Court August 2006 Judgments
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Kanak Udyog (India) and ors. Vs. State of Assam and ors.
Court: Guwahati
Decided on: Aug-09-2006
B.K. Sharma, J.1. All the three writ petitions involving the same parties have been heard together and are being disposed of by this common judgment and order.2. The basic issues, involved in the writ petitions arc in respect of the proceedings before the Debts Recovery Tribunal and the order passed therein, are as follows:(i) Whether Sub-rule (2), (5) of Rule 7 of the Debts Recovery Tribunal (Procedure Amendment Rules, 2003 is ultra vires the Constitution of India and the Recovery of Debts Due to the Banks and Financial Institutions Act, 1993?(ii) Whether the execution proceeding before the Debts Recovery Tribunal in respect of an original proceeding, which has attained its finality, shall remain suspended on ground of institution of a suit by the judgment debtor in the Civil Court making the decree holder and Anr. party-defendants for decree by way of declaration that the judgment debtor is entitled to receive compensation from the defendants?3. The first two writ petitions being WP...
Lingu Orang Vs. State of Assam
Court: Guwahati
Decided on: Aug-09-2006
A. Hazarika, J.1. This Criminal Appeal is directed against the Judgment in Sessions Case No. 73(T) of 1999 passed by the Sessions Judge, Tinsukia, whereby the accused appellant Lingu Orang has been convicted under Section 302 IPC for causing death of one Sukhram and sentenced to imprisonment for life and fine of Rs. 500 in default, further imprisonment for two months.2. We have heard Ms. N. Hawelia, learned Amicus Curaie appearing for the accused appellant and Mr. B.S. Sinha, learned P.P., Assam.3. The prosecution case as unfolded in the FIR lodged by one Birsa Munda is that at about 7-00 A.M. on 24.9.98 he came to know from the a nearby people, that some unknown persons have killed his younger brother Sukhram Munda aged about 35 years, by cutting him with a dao on his head and body. It was also stated in the FIR that the dead- body had been lying in front of the house of Malua Santu who is also a resident of the same area.4. On receipt of the FIR, the police registered Doomdoma P.S. ...
Commissioner of Income-tax Vs. S.B. Industries
Court: Guwahati
Decided on: Aug-09-2006
T. Nandakumar Singh J.1. This appeal is directed against the order of the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati, dated December 17, 2002 passed in I. T. A. No. 28 (Gau) of 1996 for the assessment year 1991-92.2. This appeal is admitted on the question :Whether, on the findings arrived at by the Tribunal in regard to the transaction reflected in the seized register marked as SD-71, the Tribunal has committed an error in not assessing the profit of the assessee on the said transaction ?3. Neglecting all the details the precise fact leading to the filing of the present appeal is that a search and seizure operation was conducted on December 17, 1991. During the course of search various books of account and documents marked as NBD-1 to NBD-28, JMB 1 to JMB 36 and JMB-1 to JMB 12 were seized. Some documents/papers, etc. were also seized at the residence of Shri Raj Kumar Deorah, Zoo Road, Gauhati. The documents marked SD-20, SD-71 and SD-245 relate to the present respondents...
Commissioner of Income-tax Vs. Rajesh Kumar Jalan
Court: Guwahati
Decided on: Aug-09-2006
T. Nandakumar Singh J.1. The appellant/Commissioner of Income-tax, Gauhati-I, preferred this appeal under Section 260A of the Income-tax Act, 1961 against the common order dated April 18, 2001, passed by the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati, in I. T. A. No. 328(Gau) of 1999 and I. T. A. No. 49(Gau) of 2000 for the assessment year of the assessee 1996-97. By an order of this Court dated February 28, 2003, the appeal is admitted on the question : 'Whether, in the facts and circumstances of the case, the assessee was entitled to claim benefit under Section 54 of the Income-tax Act, 1961, on the entire amount received by him on account of sale of his house property ?' The respondent/assessee is an income-tax assessee and the status of the assessee is that of an individual trading in the business of truck plying. The assessment year under consideration is 1996-97.2. The issue involved in the present appeal is the claim for benefit of exemption from being charged to inc...
Jonaram Das Vs. Md. Abdul Kadir and ors.
Court: Guwahati
Decided on: Aug-09-2006
H.N. Sarma, J.1. This petition raises a short but common problem faced by the executing Court In execution of an ejectment decree In respect of Immovable property. The petitioner in this case suffered by an ejectment decree dated 19.2.98 (sic) passed by the Civil Judge (Junior Division) No. 1, Nagaon in TS No. 175/1993.2. The aforesaid decree was passed in the suit filed by the plaintiff/respondent and was affirmed by the learned appellate Court leading to its finality. The suit property as described in the Schedule to the plaint is mentioned in the decree being landed property measuring 1 B 2 K 8 L covered by Dag No. 57, KP Patta No. 57 and a further area of land measuring 1 B 4 K 18 L covered by Dag No. 73, P Patta No. 58 and 1 B 1 K covered by Dag No. 74 of Nizsahar Mouza, Kissamat Morikolong in total area 4 B 3 K 6 L, bounded by North Lutfur Rahman, South-Idrls All and plaintiff Abdul Kader, East-Morlkolong LP School and Dhanai Das and West-Land of the plaintiff.3. The aforesaid d...
Dr. Tridip Kumar Sarma and Dr. Bani Kumar Sarmah Vs. Commissioner of I ...
Court: Guwahati
Decided on: Aug-09-2006
D. Biswas, J.1. By this common judgment and order we propose to dispose of W. A. No. 585 of 2002 and W. A. No. 586 of 2002 arising out of the judgment and orders dated October 10, 2002, passed by the learned single judge in W. P(C) No. 6733 of 2002 and W. P(C) No. 6726 of 2002.2. In both the writ petitions, the writ petitioners/appellants who are the consultants attached to M/s. Down Town Hospitals Ltd. challenged the notice issued by the respondent authority under Section 158BD of the Income-tax Act, 1961 read with Section 158BC for submission of true and correct returns for the block period from April 1, 1988, to February 4, 1999. The notice had been issued to the writ petitioners/appellants for the purpose of preparation of true and correct return of total income including undisclosed incomes for the aforesaid block period. The background leading to the issuance of the notice is that a search was conducted under Section 132 of the Income-tax Act, 1961, in the business premises of M...
Knd Engineering Technologies Ltd. Vs. State of Assam and ors.
Court: Guwahati
Decided on: Aug-08-2006
P.G. Agarwal, J. 1. Heard Dr. A. K. Saraf, learned Counsel for the petitioner and Mr. Rakesh Dubey, learned Counsel appearing for respondent Nos. 1 and 2. None has appeared for respondents No. 3 and 4 although notices were duly served.2. The respondent No. 4, Indian Oil Corporation Limited, awarded a contract to respondent No. 3 for piling and civil works at Gauhati Refinery. Thereafter the respondent No. 3 gave sub-contract to the petitioner-company for the above work and the work was executed by the petitioner-company. The respondent No. 3 thereafter wanted to deduct tax at source under Section 27 of the Assam General Sales Tax Act, 1993, from the petitioner-company and this has been challenged in this writ petition. The interim direction was given on March 23, 2001 restraining the respondent No. 3 from deducting any tax at source and from withholding the payment.3. The first submission of the learned Counsel for the petitioner is that respondent No. 3 is not a company under the co...
N.K. Trading Company Vs. Union of India (Uoi)
Court: Guwahati
Decided on: Aug-08-2006
T. Vaiphei, J.1. This Revision is directed against the judgment and order dated 27.06.2002 passed by the learned Additional Deputy Commissioner, Shillong, in FAO No. 1(T) of 2002 overturning the judgment and order dated 25.02.2000 passed by the learned Assistant to Deputy Commissioner, Shillong, in (Arb) Misc. Case No. 8(T)/1996 referring the disputes raised by the respondent to a sole arbitrator appointed by a Court.2. I have heard Mr. S.R. Sen, the learned senior counsel assisted by Mrs. P.D.B. Baruah, the learned Counsel for the petitioner and Mr. S.C. Shyam, the learned Central Government Counsel, appearing for the Union of India and others.3. For better appreciation of the controversy involved in the revision, it will be necessary to notice briefly the facts of the case as set out in the petition. The petitioner, a partnership firm carrying on the occupation of engineering and contract works in different parts of the region, entered into a contract agreement with the respondent f...
Anu Das Vs. Padumi Das
Court: Guwahati
Decided on: Aug-08-2006
A.H. Saikia, J.1. Heard Mr. H.K. Deka, learned senior counsel assisted by Ms. F. Ahmed, learned Counsel for the petitioner and Mr. B. Islam, learned Counsel for the respondent.2. On close perusal of the impugned order dated 14.6.2006 passed by the learned Civil Judge (Jr. Division) No. 2, Guwahati in Title Suit No. 284/03 and also upon hearing learned Counsel for the parties, this court proposes to dispose of this revision petition at the admission stage.3. Having meticulously gone through the impugned order, it appears that the learned Judge expunged the evidence on affidavit filed by D.W. 1 who was the defendant No. 1 in the related Title Suit No. 284/ 03 on the ground that since the defendant No. 1 did not file any written statement and admittedly the case was proceeded against the defendant No. 1 ex parte, he could not be permitted to adduce any evidence.4. It is seen that the defendant No. 1 at no point of time contested the suit which was filed by his mother, the plaintiff, for...
Banshilal Suthar Vs. Manaklal Jhawar and ors.
Court: Guwahati
Decided on: Aug-08-2006
D. Biswas, J.1. By this common judgment, C.R.P. No. 293/2000 and C.R.P. No. 393 of 2000 are proposed to be disposed of. Both these civil revisions have been directed against the Judgment and Order dated 14.7.2000 passed by the learned Civil Judge (Senior Division) Tezpur in Title Appeal No. 30/1996.2. We have heard Mr. B.K. Goswami, learned senior counsel for the petitioner in C.R.P. No. 293 of 2000.3. The learned Sadar Munsiff, Tezpur, hereinafter referred to as the Trial Judge, by the Judgment and Decree dated 19.7.1996 passed in Title Suit No. 3 of 1994 allowed the suit filed by the plaintiffs (revision petitioners of C.R.P. No. 393/2000) decreeing the suit for eviction and for recovery of arrears of rent amounting to Rs. 396 as well as for recovery of mesne profit to be determined by a Commissioner.4. The aforesaid judgment of the learned Munsiff was challenged by the defendant-tenants before the Civil Judge (Senior Division), Tezpur in Title Appeal No. 30/1996. The learned First ...
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