Guwahati Court September 2006 Judgments
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Commissioner of Income-tax Vs. Micro India Ltd.
Court: Guwahati
Decided on: Sep-15-2006
B.P. Katakey, J.1. This appeal by the Revenue under Section 260A of the Income-tax Act, 1961 (in short 'the Act'), is directed against the order passed by the Income-tax Appellate Tribunal, Gauhati Bench, dismissing the appeal filed by the Revenue. The appeal has been admitted on the following substantial questions of law:1. Whether, on the facts and in the circumstances of the case and on a correct interpretation of the Explanation to Section 73 of the Income-tax Act, 1961, the Tribunal was correct in law in holding that the provisions of section are not applicable to the case of the assessee-company ?2. Whether, on the facts and in the circumstances of the case is the decision of the Tribunal perverse in holding that the income of the assessee mainly consisted of interest, dividend, hire charges, etc., and that 'Explanation' to Section 73 of the Income-tax Act, 1961, is not applicable to the case of the assessee-company ?2. The assessee, which is a company, in the assessment year 19...
Indian Pharmaceutical Association and ors. Vs. State of Tripura and or ...
Court: Guwahati
Decided on: Sep-15-2006
I.A. Ansari, J.1. Can a State Government prescribe qualifications for registration of any person as a pharmacist? Whether the qualifications prescribed by the Gazette Notification, dated 18.01.96, issued by the Government of Tripura, Department of Health and Family Welfare, are sustainable? Can the registration of pharmacists, made pursuant to the order, dated 24.7.96, issued by the Registrar, Tripura State Pharmacist Council, be allowed to survive? These are the three prominent questions, which have been raised in the present writ petition.2. Heard Mr. S. Talapatra, learned Senior counsel, appearing on behalf of the petitioners and Mr. N. Adhikary, learned Advocate General, Tripura.3. In order to appreciate the controversy raised in the present writ petition, a careful analysis of the relevant provisions of the Pharmacy Act, 1948 (in short, 'the Pharmacy Act') is imperative. With this end in view, let me, point out, the object and the scheme of the Pharmacy Act.4. What needs to be no...
Jagjit Kaur and anr. Vs. United India Insurance Co. Ltd. and ors.
Court: Guwahati
Decided on: Sep-13-2006
H.N. Sarma. J.1. This appeal arises out of the judgment and decree passed in MS No. 1/97 dated 24.5.99 by the learned District Judge, Dhemaji, dismissing the suit of the appellants/plaintiffs.2. I have heard Mr. A.S. Choudhury, learned senior counsel for the appellants. None appears on behalf of the respondent insurance company.3. The aforesaid Money Suit was filed pleading, inter alia, that the plaintiff is the owner of a vehicle (Truck) bearing registration No. AR-07/0113 (previous registered as AMB-4593). The plaintiff become owner of the vehicle by purchasing it from the original owner Shri Ram Sevak Gupta. The said vehicle met with an accident on 13.7.92 at Tirban Dapo, West Siang District, Arunachal Pradesh and the said fact of accident was immediately reported to the nearest Police Station. It is further pleaded that at the time of the accident, the vehicle was driving (sic.) by a competent driver having valid license and the vehicle was covered by the comprehensive insurance p...
Atindra Chandra Bhattacharjee Vs. Dipali Bhattacharjee
Court: Guwahati
Decided on: Sep-13-2006
A.B. Pal, J.1. Heard Mr. D. Chakraborty, learned Counsel for the petitioner and Mr. A.K. Deb, learned Counsel for the respondent.2. This civil revision petition is directed against the judgment dated 24-5-2000 passed by the learned District Judge, West Tripura in T.S. (Divorce) No. 67 of 1998 dismissing the suit of the petitioner-husband.3. The petitioner and the respondent got married on 6-12-74 and were blessed with a daughter in 1976. While the petitioner-husband is a primary school teacher, the respondent-wife is an employee in the department of DRDA. The marriage, however, suffered set back and on 15-2-1979, the wife left the marital home with her daughter and started to live in her parents' house. The petitioner filed on 18-1-85, a divorce suit registered as TS (Divorce) No. 4 of 85 on the ground of desertion and cruelty. That suit was dismissed. An appeal was taken against the dismissal which was registered as F.A. No. 13 of 1988. The appeal was also dismissed on 1-3-1996. The ...
Barak Valley Tea Co. and anr. Vs. Union of India (Uoi) and ors.
Court: Guwahati
Decided on: Sep-13-2006
B.K. Sharma, J.1. The challenge made in this writ petition is in respect of annexure 3 notice under Section 13(2) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, proceeded by annexure 4 notice dated August 25, 2004, under same provision. While in the first notice, the demand was made for Rs. 16,92,271.61 in the second notice the demand made was for Rs. 202,49,726.87 payable as on September 30, 2005. As per the impugned notice issued under Section 13(2) of the Act, the petitioners are liable for the outstanding dues amounting to Rs. 202,49,726.87 as on September 30, 2005. The amount along with interest has accrued due to non refund of the loan by the petitioner guaranteed by the persons indicated in the notice itself. 2. On perusal of annexure 4 notice dated August 25, 2004, it appears that the repayment of the loan was personally guaranteed by executing an agreement of guarantee dated January 2, 1999, and the indebtedness wa...
Dr. Manidipa Baruah Vs. Gauhati University and ors.
Court: Guwahati
Decided on: Sep-13-2006
Ranjan Gogoi, J.1. The selection and appointment of the respondent No. 4 in the post of Lecturer in Psychology in the Gauhati University is the subject-matter of challenge in the present writ petition.2. The facts, in brief, may be noticed at the outset:An advertisement dated 10.9.2005 was issued by the Registrar of the Gauhati University inviting applications for filling up, inter alia, a post of Lecturer in Psychology. The essential qualifications for the posts; advertised including the posts of Lecturer in different departments are mentioned in the addendum enclosed to the advertisement. Under the norms prevailing in the University for selection and appointment, at the first instance, the applications received are required to be considered by the Head of the Department in which vacancies exist in order to determine the eligibility of the candidates. Thereafter, the bio-data of the eligible candidates are required to be sent to 3 experts in the field for their views in the matter. ...
George Williamson (A) Ltd. Vs. Commissioner of Income-tax and anr.
Court: Guwahati
Decided on: Sep-12-2006
P.G. Agarwal, J.1. This is an appeal under Section 260A of the Income Tax Act, 1961 (for short 'the Act'), preferred by George Williamson (Assam) Ltd. (hereinafter referred to as the 'appellant').The facts2. The appellant-company filed its return of income on December 31, 1990, showing a total income of Rs. 4,95,23,780 for the assessment year 1990-91. The appellant had claimed a development allowance of Rs. 12,27,532 under Section 33A. The assessing authority disallowed the said claim of the appellant for lack of certificate from the Tea Board in Form No. 5 as required under Section 33A read with Rule 8A of the Income-tax Rules. The assessing authority also made an adjustment under Section 143(1)(a) of the Act.3. The appellant preferred an appeal before the Commissioner of Income-tax (Appeals) and the appellate authority granted the relief to the petitioner by deleting the additional tax charged under Section 143(1A) of the Act and setting aside the disallowance of development allowan...
Babban Singh Vs. Chairman and Managing Director, National Project Cons ...
Court: Guwahati
Decided on: Sep-11-2006
I.A. Ansari, J.1. By Memorandum, dated 27.5.1996, a disciplinary proceeding was drawn against the petitioner, the article of charge framed against the petitioner being as under:Shri Babban Singh while functioning as Jr. Storekeeper at Hathian PH Unit committed gross misconduct during 1991-92 inasmuch as that he tempered the store records. He changed the figures in the quantity supplied column of the indents placed by Shri A.K. Sharma, A.E. (C) and in some cases, added items which were not actually indented by the indenting officer.Shri Babban Singh has, therefore, failed to maintain absolute integrity and absolute devotion to duty and thereby contravened Rule 3(1)(i)(ii) & (iii) and 4(1) and 4(5) of NPCC Employees Service (Conduct) Rules, 1979.2. In course of time, and after the petitioner has submitted his written statement, disciplinary enquiry was fixed by the enquiry officer at a place in Delhi. As the petitioner's salary was withheld, the petitioner expressed his inability to mov...
Gayatri Chakraborty Vs. Life Insurance Corporation of India and ors.
Court: Guwahati
Decided on: Sep-11-2006
Ranjan Gogoi, J.1. The details of the reliefs sought for in the writ petition would be self evident from the narration of the essential facts of the case, which is the first exercise that the court must perform.2. The petitioner states that her husband Abani Chakraborty, who is a poet of repute, did not return home from his evening walk on 12.11.1994. On 13.11.2004, a FIE was lodged before the concerned police station by the son of the petitioner. As the petitioner's husband was at the relevant point of time, employed as an Assistant in the Life Insurance Corporation of India (hereinafter referred to LICI), on 15.11.1994, information was conveyed to the appropriate authority of the Corporation with regard to the fact that the petitioner's husband has been missing from the evening of 12.11.1994. Also available in the records of the writ petition is a letter of the petitioner to her husband's employer requesting for payment of salary for the month of December 1994 and also several lette...
Bongaigaon Refinery and Petrochemicals Ltd. Vs. Union of India (Uoi) a ...
Court: Guwahati
Decided on: Sep-08-2006
Amitava Roy, J.1. The order dated February 5, 2001, passed by the Commissioner of Income-tax, Guwahati (hereafter referred to as 'the CIT'), directing the jurisdictional Assessing Officer to work out the deductions under Sections 80HH and 80-I of the Income-tax Act, 1961 (hereafter referred to as 'the Act'), creditable to the petitioner has been impugned arguably being afflicted by the vice of transgression of the statutorily prescribed limits of the said authority.2. I have heard Dr. A. K. Saraf, senior advocate for the petitioner, and Mr. U. Bhuiyan, learned standing counsel for the Revenue for the respondents.3. The unrebutted pleaded facts forming the background of the impugned decision and the challenge thereto have to be minuted in brief. The petitioner, a public limited company and a public sector undertaking incorporated under the Companies Act, 1956, has its registered office at Dhali-gaon, Bongaigaon. It is an assessee under the Act. Its three units refinery, petrochemicals ...
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