Guwahati Court February 2007 Judgments
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Asstt. Cit Vs. South Point Montessori School
Court: Guwahati
Decided on: Feb-08-2007
C.L. Sethi, Judicial Member1. All these appeals bearing I.T.A. Nos. 391 to 395/Gau/1995, filed by the department, are against the consolidated order of the Commissioner (Appeals) dated August 25,1995, passed in the matter of the assessment made under Section 143(3)/147 of the Income Tax Act, 1961 for the assessment years 1987-88 to 1991-92 and the appeals being I.T.A. Nos. 389/95, 390/95, 15(Gau.) 96, 16(Gau.) 1996 and 17 (Gau.) 1996 filed by the department, are against the consolidated orders of the Commissioner (Appeals) dated 25-8-1995, for the assessment years 1987-88 and 1988-89 and consolidated orders of the Commissioner (Appeals), dated 5-9-1995, for the assessment years 1989-90, 1990-91 and 1991-92 in the matter of order of the penalty passed under Section 221(1) of the Act.2. All these appeals are being disposed of by this common order for the sake of convenience.I.T.A. Nos. 391/Gau/1995 to 395/Gau./1995, Assessment years 1987-88 to 1991-92.3. The revenue has taken only on co...
Abdul Kasem Ali Ahmed Vs. State of Assam and ors.
Court: Guwahati
Decided on: Feb-07-2007
I.A. Ansari, J.1. The moot question, which needs to be addressed in the present set of writ petitions, is whether the remedy available, under Article 226 of the Constitution of India, can be legitimately used for obtaining a direction from the High Court for payment of amounts due and payable by the State Government in contractual matters and if so, in what circumstances, such a remedy can be made available ?2. In the present set of writ petitions, the facts are similar and may, in brief, be set out, thus : The petitioners have entered, into agreements with the State Government for either executing different contract works for the Government or for supplying various articles to the Government. The petitioners have completed their part of the contracts and have raised their demands for payment. There has been total inaction, on the part of the Government, in making payment of the dues of the petitioners, although the amounts, claimed as dues by the petitioners, are admitted by the Gove...
Chhaganmal Golchha and anr. Vs. State of Assam and ors.
Court: Guwahati
Decided on: Feb-07-2007
T. Nandakumar Singh, J.1. By this writ petition, the petitioner is assailing the assessment order dated 6.1.93 for payment of tax on the sale proceeds of Mustard Oil for the period ending 30.9.92, the assessment order dated 27.12.96 for payment of tax on the sale proceeds of the mustard oil for the period ending 31.3.93 and also the assessment order dated 27.12.96 for payment of tax on the sale proceeds of the mustard oil for the period ending 30.6.93, and order of the appellate authority i.e., Deputy Commissioner of Taxes, Silchar Zone, Silchar-respondent No. 3 dated 15.6.98 rejecting the appeal filed against the said assessment order dated 6.1.93, 27.12.96, 27.12.96 and also the order of the Additional Commissioner of Taxes, Assam, Kar Bhawan, Dispur-respondent No. 4 dated 5.10.98 confirming the order of the Deputy Commissioner of Taxes (appellate authority) dated 15.6.98 and thereby rejecting the revision petition filed by the petitioner.2. Heard Mr. G.K. Joshi, learned Senior coun...
Dunlop India Limited Vs. State of Tripura and ors.
Court: Guwahati
Decided on: Feb-07-2007
H. Roy, J.1. Heard Mr. S.C. Saha, the learned Counsel for the petitioner and also Mr. A. Ghosh, the learned Counsel representing the respondents.2. The petitioner company, which is a dealer registered under the Tripura Sales Tax Act, 1976 (hereinafter referred to as 'the Act') has filed separate writ petitions relating to different assessment years challenging the consolidated order of assessment dated 14.03.1995. The appellate order dated 19.09.1996 and the 2nd appellate order dated 11.06.1997 of the Tripura Sales Tax Tribunal upholding the said assessment order for the period 1988-89 to 1993-94 (six years) is also under challenge.The issue that needs to be decided by this Court is whether the impugned orders of assessment, whereby handling charge has been added to the tax liability of the dealer is sustainable in law?3. Appearing for the assessee, it has been submitted by Mr. S.C. Saha, the learned Counsel that the dealer, in respect of the concerned years of assessment, has submitt...
Management of Bata India Ltd. Vs. State of Assam and ors.
Court: Guwahati
Decided on: Feb-06-2007
T.N.K. Singh, J.1. Heard Mr. S.N. Sarma, learned senior Counsel assisted by Mr. B.M. Chowdhury appearing for the petitioner. Also heard Ms. H.M. Phukan, learned State counsel appearing for the respondents. None appears for the respondent No. 2 and 3 despite the service of notice.2. By this writ petition, the petitioner has challenged the judgment and order of the appellate authority under the Assam Shops & Establishments Act, 1971 dated July 20, 2001 passed in Appeal Case No. 1 of 2001 under Section 18(2) of the Assam Shops & Establishments Act, 1971.3. The fact of the present case is very short and simple. The petitioner is a Company registered under the Indian Companies Act, 1956 having its registered office at 6-A, S.N. Banerjee Road, Kolkata-13. The Company is dealing with the business of manufacturing leather goods and marketing of the same through its various outlet and the Company has a retail shop/store at J.B. Road, Jorhat, Assam having its Registered No. SEA/JJ/S-4033 (B) da...
GagarIn Ahmed Vs. Chakina Bibi (Mustt.) and anr.
Court: Guwahati
Decided on: Feb-06-2007
H.N. Sarma, J.1. Being aggrieved by the judgment and decree of reversal passed in Title Appeal No. 13/1998 by the learned District Judge, Nalbari, dated 12.8.99, thereby allowing the appeal of the respondents and dismissing the suit of the plaintiff/appellant, the present second appeal is filed.Heard Mr. D. Choudhury learned Counsel for the plaintiff/appellant. None appears on behalf of the respondents at the time of hearing. The pleaded case of the plaintiff, inter-alia, is that he having purchased a plot of land measuring 1 katha, 10 lechas vide registered sale deed No. 266, Exb-1 on 24.3.1981 from the defendant No. 3 Hazarat Ali, took over possession of the same and after about 7 years of enjoyment of possession over the suit land, the defendants dispossessed him from the suit land, which is the subject matter of dispute. Accordingly, the plaintiff having failed to get necessary declaration in the proceeding under Section 145, CPC, instituted the suit for declaration of right, titl...
Md. Siddique Ali Vs. Mustt Fatema Rashid
Court: Guwahati
Decided on: Feb-06-2007
I.A. Ansari, J.1. Whether a Muslim woman, whose marriage has been dissolved by-pronouncement of talaq, can make or maintain an application, under Section 125 CrPC, seeking maintenance from her former husband, who has dissolved the marriage by pronouncement of talaq? If so, what are the conditions subject to which such a claim for maintenance by a Muslim divorced woman can be maintained under Section 125 Cr.PC? While dealing with a proceeding under the Muslim Women (Protection of Rights on Divorce) Act, 1986, (in short, 'the MW Act'), whether the court can direct a husband, who has dissolved his marriage by pronouncement of talaq, to pay maintenance allowance per month if he has already paid maintenance to his former wife for the period of iddat? Is a Muslim divorced woman entitled to make an application, under Section 3 of the MW Act, for direction to her former husband, who has dissolved the marriage by pronouncement of talaq and has also paid 'maintenance' to her for the period of i...
Bali Ram Prasad Gupta Vs. Md. Isa
Court: Guwahati
Decided on: Feb-06-2007
I.A. Ansari, J.1. Can an order, passed by the High Court, in a revision under Section 151 of the Code of Civil Procedure (in short, 'the Code'), against an order, which a trial court had passed during the course of the progress of a trial, operate as res judicata as regards the question, which the High Court decides in such a revision? Is it legally permissible for a court to extend the period of filing of written statement, in a civil suit, beyond the period of 90 days from the date of service of summons on the defendant and, if so, under what conditions, such an extension of time can be allowed? Can a mere collector of rent be regarded, within the meaning of the definition of 'landlord' as given in Section 2(c) of the Assam Urban Areas Rent Control Act, 1972 (in short, 'the Act'), a 'landlord' for the purpose of enabling such a collector of rent to institute a suit, in his own name, for recovery of arrear rent and/or for eviction of a tenant from the tenanted premises if the tenante...
PulIn Boro and ors. Vs. State of Assam and ors.
Court: Guwahati
Decided on: Feb-05-2007
Amitava Roy, J.1. Being unsuccessful in their assailment of the decision of the official respondents to settle the land in their occupation in favour of the respondent No. 4, the appellants, being aggrieved, seek redress in the instant appeal.2. We have heard Mr. A. Dasgupta, Advocate assisted by Mr. S. Chakraborty, Advocate for the appellant/writ petitioners, Mr. B.J. Talukdar, learned State Counsel for the respondents 1, 2 and 3 and Mr. N. Dutta, Sr. Advocate assisted by Mr. J. Roy, Advocate for the respondent No. 4.3. The appellants claiming themselves to be occupancy tenants under their erstwhile landlord as defined by the Assam (Temporary Settled Areas) Tanancy Act, 1971 (hereafter referred to as the Tenancy Act) have maintained that the land in their occupation had been declared as ceiling surplus under the Assam Fixation of Ceiling on Land Holdings Act, 1956, (hereafter referred to as the Ceiling Act). According to them, they were thus entitled to have the settlement thereof in...
State Bank of India and ors. Vs. Ashok Kr. Das
Court: Guwahati
Decided on: Feb-02-2007
I.A. Ansari, J.1. This second appeal has arisen out of the judgment and decree, dated 01.12.2001, passed by the learned Civil Judge (Senior Division) No. 1, Cachar, Silchar, in Title Appeal No. 39/1999, dismissing the Appeal and upholding thereby the judgment and decree, dated 28.05.99, passed, in Title Suit No. 153/92, by the learned Civil Judge (Junior Division) No. 2, Silchar, whereby the suit was decreed in favour of the plaintiff-respondent herein.2. The plaintiff case, briefly stated, is thus: The plaintiff was an employee of the State Bank of India, the plaintiffs appointment having been made, on 14.11.83, and his service having been confirmed on 10.8.84. While the plaintiff had been working as a messenger, at the Silchar branch of the said bank, he, suddenly, suffered from mental illness, on or around 8.8.90, and remained under treatment of Dr. H.R. Goswami of the Department of Psychiatry, Silchar Medical College. After prolonged treatment, the plaintiff was certified by the d...
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