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Guwahati Court March 2007 Judgments

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Mar 26 2007

Nicholas Piramal India Ltd. Vs. Zenith Drugs and Allied Agencies Pvt. ...

Court: Guwahati

Decided on: Mar-26-2007

I.A. Ansari, J.1. By the present revision petition, the petitioner, who is defendant in Money Suit No. 73/2003, has challenged the legality of the order dated 19.02.2005, passed in Misc. (J) Case No. 70/2004 (Arising Out of Money Suit No. 73/2003 aforementioned) by the learned Civil Judge (Sr. Divn.), Kamrup, Guwahati, whereby the learned trial court has rejected the defendant-petitioner's application, made under Section 8 of the Arbitration and Conciliation Act, 1996 (hereinafter referred to as 'the said Act') seeking to get referred the dispute, raised in the said suit, to arbitration.2. The moot question, which has been raised in the present revision, is this--When existence of an arbitration clause in an agreement arrived at between the parties to a suit is admitted, whether the applicability of the arbitration clause to the dispute, raised in the suit, is determinable by the arbitrator in terms of the relevant arbitration agreement or is it for the civil court to decide as to whe...


Mar 26 2007

Laishram Noren Singh Vs. Lalsawmlien Kungte

Court: Guwahati

Decided on: Mar-26-2007

U.B. Saha, J.1. This is an application Under Section 439 Cr.P.C. read with Section 37 of the Narcotic Drugs and Psychotropic Sub-stances Act, 1985 (hereinafter refers to as the 'Act') filed by one, Shri Laishram Noren Singh, father of the accused, Laishram Surajkumar Singh alias Boynao, who was arrested in connection with Criminal Complaint Case being No. 6/4/ NCR/Imp/ Ganja/CL/2006, Under Sections 8(c), 20(b), (ii)(c), 29, 42 and 60 of the ND & PS Act, 1985.2. I have heard Mr. A. Mohendro, learned Counsel for the petitioner and Mr. N. Brojendro, learned Special P.P., Narcotic Control Bureau (in short 'NOB'), Regional Unit, Imphal.3. The pleaded case of the petitioner for ball of his son, Laishram Surajkumar Singh Alias Boynao, is that his son is in no way involved in the aforesaid complaint case as he is the owner cum-Driver of the Mahendra Jeep, bearing Regn. No. MN 1A-5936, another Mahendra Jeep bearing Regn. No. MNO1K-8487 was driven by Thokchom Somi Singh, from which the 13th Ass...


Mar 23 2007

Asstt. Commissioner of Vs. South Point Montessori School

Court: Income Tax Appellate Tribunal ITAT Guwahati

Decided on: Mar-23-2007

1. On account of difference between the Hon'ble Members of Gauhati Bench of I.T.A.T., the above appeals were referred to me Under Section 255(4) of the Income-tax Act, 1961 (the Act). In fact, I find that there is no difference in five appeals, viz., I.T.A. Nos. 389 & 390 (Gau)/96 and I.T.A. Nos. 15 to 17 (Gau)/96, Both the Members have agreed on orders proposed by the Ld. Judicial Member and above appeals have already been disposed off.1.1. The Ld. Members did not agree even on questions which were required to be referred covering points of difference between the Members. The Ld. Judicial Member proposed three questions to which the Ld. Accountant Member did not agree. He has proposed 10 different questions. With the consent of the learned representatives of the parties, I framed the following question covering the controversy for hearing of appeals: Whether, on the facts and in the circumstances of the case, the consolidated order of C.I. T. (A) dated 25.8.1995 is required to be...


Mar 23 2007

Phanidhar Kalita Vs. Saraswati Devi and anr.

Court: Guwahati

Decided on: Mar-23-2007

T.N.K. Singh, J.1. The present second appeal filed by the appellant-plaintiff against the judgment and decree 2.3.2000 passed by the learned Civil Judge (Senior Division), Darrang, Mangaldoi in Title Appeal No. 8 of 1998 dismissing the appeal and affirming the judgment and decree dated 31.3.1998 passed by the learned Civil Judge (Junior Division) No. 2, Mangaldoi in Title Suit No. 11 of 1987 had been admitted for hearing on the substantial questions of law:(i) Whether the learned courts below were justified in holding that Ext. 4 the sale deed was not proved, merely because the executant of the deed was not examined?(ii) Whether the learned courts below failed to consider some relevant materials such as Ext.2, Ext.-5 and whether non-consideration of such material has vitiated the judgments?(iii) Whether the learned trial court was justified to brush aside the examination commissioner's report by observing that it was incomplete and biased?2. Heard Mr. B.K. Goswami, learned senior coun...


Mar 23 2007

Phanidhar Kalita Vs. Saraswati Devi and anr.

Court: Guwahati

Decided on: Mar-23-2007

Reported in: 2007(3)GLT199

T.N.K. Singh, J.1. The present second appeal filed by the appellant-plaintiff against the judgment and decree 2.3.2000 passed by the learned Civil Judge (Senior Division), Darrang, Mangaldoi in Title Appeal No. 8 of 1998 dismissing the appeal and affirming the judgment and decree dated 31.3.1998 passed by the learned Civil Judge (Junior Division) No. 2, Mangaldoi in Title Suit No. 11 of 1987 had been admitted for hearing on the substantial questions of law:(i) Whether the learned courts below were justified in holding that Ext. 4 the sale deed was not proved, merely because the executant of the deed was not examined?(ii) Whether the learned courts below failed to consider some relevant materials such as Ext.2, Ext.-5 and whether non-consideration of such material has vitiated the judgments?(iii) Whether the learned trial court was justified to brush aside the examination commissioner's report by observing that it was incomplete and biased?2. Heard Mr. B.K. Goswami, learned senior couns...


Mar 22 2007

Shrimanta Shankar Academy Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Guwahati

Decided on: Mar-22-2007

1. In this appeal there is difference of opinion between the Members of the Bench. Therefore, the following question is referred to the Hon'ble President of the Income-tax Appellate Tribunal Under Section 255(4) of the I.T.Act, 1961, for the opinion of the Third Member. The question framed is as under: Whether in the facts and circumstances of the case that the Ld. CIT had erred in rejecting the application of the assessee for grant of registration Under Section 12A of the Act for the assessment years 2002-2003 and 2003-2004 ?(Hemant Sausarkar) (B.R. Kaushik)JUDICIAL MEMBER ACCOUNTANT MEMBER 1. This is an appeal against the order of the Ld. Commissioner of Income-tax, Guwahati, dated 08-05-2006 Under Section 12AA of the I.T.Act, 1961.2. The assessee has objected to registration of application Under Section 12A filed on 30-03-2004 seeking registration with effect from the financial year 2001-2002 relevant to the assessment year 2002-2003 as per his order dated 01-10-2004. It has been c...


Mar 22 2007

Shrimanta Shankar Academy Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Guwahati

Decided on: Mar-22-2007

Reported in: (2007)109TTJ(Gau.)426

1. This is an appeal against the order of the learned CIT, Guwahati, dt. 8th May, 2006 under Section 12AA of the IT Act, 1961.2. The assessee has objected to registration of application under Section 12A filed on 30th March, 2004 seeking registration with effect from the financial year 2001-02 relevant to the asst. yr. 2002-03 as per his order dt. 1st/13th Oct., 2004. It has been contended that there was nothing in the order dt. 1st/13th Oct., 2004 in conformity with Section 12AA(1)(b)(ii) of the IT Act to show that the prayer of the assessee for registration with effect from earlier year as discussed above was considered by the learned CIT. The observation of the learned CIT that he could not allow registration under Section 12AA with effect from the asst. yr. 2002-03 because it would amount to two orders under Section 12AA in the same case has also been challenged. It has thus been contended that the learned CIT erred in law and in fact in not registering the appellant society under...


Mar 22 2007

Asstt. Cit Vs. South Point Montessorie School

Court: Guwahati

Decided on: Mar-22-2007

C.L. Sethi, J.M.12 April, 20021. All these appeals bearing ITA Nos. 391 to 395/Gau/1995, filed by the department, are against the consolidated order of the Commissioner (Appeals) dated 25-8-1995 passed in the matter of 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 ITA Nos. 389/Gau/1995, 390/Gau/1995, 15/Gau/1996, 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 assessment years 1987-88 and 1988-89 and a consolidated order 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 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.ITA No. 391/Gau/1995 to 395/Gau/1995; Asst. yrs. 1987-88 to 1991-923. The revenue has taken only one common ground of appeal for ...


Mar 22 2007

Abhishek Kumar Vs. State of Assam and ors.

Court: Guwahati

Decided on: Mar-22-2007

B.K. Sharma, J.1. By means of this writ petition, the petitioner, who was an aspirant for admission into M.B.B.S/B.D.S course for the session 2006 has assailed the legality and validity of the order passed by the Director of Medical Education, Assam canceling the seat, which was earlier allotted to the petitioner. The impugned order has been passed by the Director of Medical Education, Assam (D.M.E.) on 28.9.2006. As per the additional affidavit filed by the petitioner, he was informed of the decision only on 4.10.2006 by the D.M.E's office by handing over the copy of the impugned order dated 28.9.2006 to the petitioner when he had visited him in the office. Being aggrieved by the impugned order, the petitioner immediately approached this Court by filing the writ petition on 9.10.2006. The matter was first listed on 10.10.2006 and was adjourned to 1.11.2006 enabling the learned State counsel to obtain instructions. Upon failure to obtain instructions, the matter was again adjourned on...


Mar 21 2007

Manju Dutta and ors. Vs. State of Tripura and ors.

Court: Guwahati

Decided on: Mar-21-2007

Hrishikesh Roy, J.1. Heard Mr. S. Talapatra, learned sr. counsel for the writ petitioner. Also heard Mr. P.K. Biswas, learned Assistant SG for the respondent-Union of India and Mr. S. Chakraborty, learned Counsel for the State respondents.2. The petitioners who are Anganwadi workers working in the State of Tripura have filed the present writ petitions challenging the Recruitment Rules notified on 9.4.97 for the post of Supervisor, Integrated Child Development Services (for short, ICDS) under the Education Department, Government of Tripura.3. Mr. S. Talapatra, learned Counsel for the petitioner submits that ICDS was introduced by the Government of India in the year 1975-76 and under the said Centrally sponsored scheme, integrated development in the area of supplementary nutrition, immunization, health check-up, referral services, non-formal education etc. to pre-school children, pregnant women and lactating mothers were to be extended with the aid of Anganwadi workers (AWs) and their s...


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