Guwahati Court August 2007 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Radha Krishna Jalan Vs. Commissioner of Income Tax
Court: Guwahati
Decided on: Aug-29-2007
D. Biswas, J.1. These appeals under Section 260A of the IT Act, 1961, are directed against the order dt. 17th Sept., 2003, passed by the Tribunal, Gauhati Bench, Gauhati in ITA Nos. 49/Gau/2001 and 33/Gau/2001 relevant to the asst. yrs. 1996-97 and 1997-98. The appeals were admitted by this Court by the order dt. 10th Sept., 2004, for hearing on the following questions of law:In IT Appeal No. 52 of 2004:(a) Whether, on the facts and in the circumstances of the case and on interpretation of the provisions of Sub-section (2A) of Section 10 of the Act, the Tribunal was justified in holding that the income received by the assessee is not exempt under Section 10(2A) of the Act ?(b) Whether, on the facts and in the circumstances of the case, can it be said that the income received from the parent firm by the appellant sub-partnership does not possess the same character of share of income and, therefore, is not entitled to the exemption ?(c) Whether, on the facts and in the circumstances of ...
Top Bahadur Chhetri and ors. Vs. Union of India (Uoi) and ors.
Court: Guwahati
Decided on: Aug-29-2007
T. Vaiphei, J.1. The validity of the three letters containing the decisions of the respondent Bank to terminate the temporary services of the petitioners and of the tenability of their claim for regularizing their temporary services are the common questions of law involved in these writ petitions. The petitioner in WP(C) No. 157(SH) of 2006 was discharged from the Assam Rifles on voluntary retirement in the year 1993, whereafter he was appointed on 20.10.1995 as 'Badli Guard' at the Jowai Branch of the respondent-Bank. The petitioner in WP(C) No. 160(SH) of 2006, after his discharge from the Assam Rifles, also joined the respondent-Bank as Security Guard with effect from 1.11.1992. The petitioner in WP(C) No. 161 (SH) of 2006 was discharged from 58, Gorkha Rifles on 30.9.1991 and joined the respondent-Bank on 01.06.1994 as Security Guard. Apparently, no formal letters of appointments were issued to any of these petitioners. Be that as it may, despite assurance made by the respondent-B...
Surajit Saikia Vs. State of Assam and ors.
Court: Guwahati
Decided on: Aug-28-2007
Amitava Roy, J.1. The challenge in both the writ petitions, is projected against the order dated 01.08.2007, passed by the Chief Executive Officer, Nagaon Zilla Parishad permitting the respondent No. 6, Rahul Amin to run and manage the Balisatra Bi-Weekly Market (hereafter for short referred to as the 'Market'), at 5% above the last settlement value of Rs. 6,91,201.07, by way of interim arrangement pending finalization of the process initiated by the NIT dated 17.04.2007, pertaining thereto. Admittedly, the respondent No. 6, in compliance of the said order, is operating the market since then as on date.2. I have heard Mr. A.B. Choudhury, Senior Advocate assisted by Mr. J. Abedin, Advocate for the petitioner in W.P.(C) No. 4008/2007, Mr. G Choudhury, Advocate for the petitioner in W.P.(C) No. 4067/2007 and Ms. V.L. Sinha, learned State counsel for the official respondents. Mr. A.M. Mazumdar, Senior Advocate assisted by Mr. B.D. Konwar and Mr. M.U. Mondal, Advocates represented the resp...
Sunil Chandra Dey Vs. Food Corporation of India and ors.
Court: Guwahati
Decided on: Aug-28-2007
A.B. Pal, J.1. We have heard learned Counsel for the parties.2. These two groups of appeals, one by the private appellants and the other by the State appellants having arisen from the same judgment dated August 6, 2001 passed by a learned single judge of this court in W.P. (C) No. 237 of 1999 and 10 other similar cases, we propose to dispose of them by this common judgment.3. The private appellants, who are carrying contractors by profession, were engaged in 1999 by the Food Corporation of India (for short, 'the FCI') for transportation of foodgrains from Guwahati, Churaibari and Dharmanagar to its different godowns in the State of Tripura. By a communication dated January 16, 1999 followed by similar others, the Commissioner of Taxes, Tripura, directed the FCI to realise four per cent sales tax from the carrying contractor's bills presumably proceeding from the premises that in such transactions transfer of right to use goods occurs, which is a 'deemed sale' falling in the tax net in...
Haren Patgiri Vs. State of Assam
Court: Guwahati
Decided on: Aug-28-2007
H. Barua, J.1. The appellant was tried by the learned Sessions Judge, Barpeta under Section 376 IPC for committing rape on PW-3, the younger sister of the informant (PW 1) on 17.1.1997 at 7 p.m. at Kardoiuri field. The learned Sessions Judge, Barpeta at the conclusion of the trial convicted the appellant and sentenced him to undergo rigorous imprisonment for ten years and to pay a fine of Rs. 5,000/-. In default of payment of fine, the appellant was further sentenced to undergo 6 (six) months R.I. It was also directed by the learned trial court that if the fine were realized, the same would be given to the victim as compensation.2. The factual matrix of the prosecution case is that on 17.1.1997 victim (PW3), the sister of (PW 1), the informant was taken away by the appellant to act in a theatrical performance in their village. On their way while both reached Kardoiguri Pathar at 7.p.m. the appellant forcibly raped on her and left the place. The victim (PW3) thereafter took shelter at ...
Supreme Tyres Pvt. Ltd. Vs. Union of India (Uoi) and ors.
Court: Guwahati
Decided on: Aug-28-2007
T. Vaiphei, J.1. In this writ petition, the petitioner is questioning the validity of the proceeding and order dated October 22, 2003 under Section 14-B of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 ('the Act' for short) issued by the Assistant Provident Fund Commissioner, Sub-Regional Office, Shillong (the respondent No. 3) and of the order dated June 15, 2004 passed by the Regional Provident Fund Commissioner, North Eastern Region, Guwahati, affirming the said proceeding and order of the respondent No. 3.2. The facts giving rise to this writ petition may be briefly noticed at the very outset. The petitioner is a private limited company, having its registered office at Shillong, and is engaged in the business of retreading motor tyres and is a franchisee of MRF Pretreads with its factory at Umbrang, Sumer, East Khasi Hills. According; to the petitioner, by the letter dated August 2, 1998 (Annexure-1) issued by the respondent No. 3, the firm was brought withi...
AinuddIn Ali Vs. State of Assam
Court: Guwahati
Decided on: Aug-27-2007
H. Baruah, J.1. This appeal has been preferred against the Judgment and Order of conviction dated 14.06.2004 passed by Shri B.J. Mahanta, Adhoc Additional Sessions Judge, Kamrup (FTC) in Sessions Case No. 277 (K)/2001 by which the learned Adhoc Additional Sessions Judge convicted the appellant Md. Ainuddin Ali alias Md.Ainuddin under Section 376 of the Indian Penal Code to undergo imprisonment for 7(seven) years RI and a fine of Rs. 5000/- (Rupees five thousand) only in default to undergo additional 1 (one) year SI. The learned Adhoc Additional Sessions Judge also convicted the appellant under Section 448 IPC sentencing him to undergo SI for one year.2. Being highly aggrieved by and dissatisfied with the Judgment and Order of conviction, this present appeal has been filed on various grounds amongst others the following:(1) That the learned Trial Court committed error in law and in fact as well in convicting the appellant on the basis of evidence on record for which the conviction so r...
Sankar Saha Vs. State of Tripura and ors.
Court: Guwahati
Decided on: Aug-24-2007
B.K. Sharma, J.1. The writ petition has been filed assailing the legality and validity of the proceeding initiated by the Sub-Divisional Magistrate under Section 133 of the Cr.P.C.2. The petitioner and the respondents No. 4 and 5 are closely related. The dispute relates to construction of a drain in the common pathway over the land duly partitioned among them and after the partition, the names of the co-shares were duly recorded in the Khatian. The common pathway was recorded as C.S. Plot No. 11787 pertaining to the said Khatian.3. As per the statements made by the petitioner, the respondents No. 4 and 5, who are the full blood brothers, in the recent past became interested to have a drain in between their homestead and the homestead of the petitioner separated by the aforesaid common pathway. According to the petitioner, such a drain is not at all necessary in view of the existing municipal drains in the northern, southern and western side, sufficient for drainage.4. The respondent N...
Brijesh Pandey Vs. Sipra Dey and anr.
Court: Guwahati
Decided on: Aug-24-2007
R.B. Misra, J.1. Heard Mr. A.K. Bhowmik, learned senior counsel assisted by Mr. S. Ghosh, learned Counsel for the petitioner. Also heard Mr. A. Ghosh, learned Additional Public Prosecutor and Ms. S. Choudhury, learned Counsel for the respondents.2. This is an application filed by the petitioner under Section 482 of the Code of Criminal Procedure read with Article 227 of the Constitution of India for quashing the Criminal proceeding in Case No. C.R. 62 of 2007 under Sections 166/323/506/448 of IPC and the order dated 2.4.2007 taking cognizance by learned Additional Chief Judicial Magistrate, West Tripura, Agartala in the said Criminal proceeding.3. Ms. S. Choudhury, learned Counsel has appeared and submitted that though she has filed vakalatnama along with Mr. D. Guha, learned Counsel for the respondent No. 1, however she is not willing to assist the court today. She has only been instructed by Mr. Guha to pray for adjournment of the case. However, the Court specifically asked Ms. S. C...
Mitradhar Barkakati and ors. Vs. State of Assam and ors.
Court: Guwahati
Decided on: Aug-24-2007
A.B. Pal, J.1. Heard the learned Counsel for the parties.2. The three petitioners herein have retired from Provincialised Schools. The first and the second petitioners retired on 28.2.1998 and the third on 31.3.1999 at the age of 58 years. Thereafter, they continued in service till the age of 60 years and the period of 2 (two) years has been deemed to be service spent on re-employment by virtue of Office Memorandum dated 12th June 1997. The relevant part regarding re-employment appears in Para-2 of the said memorandum which is quoted below:Accordingly, it has been decided that the employees of provincialised High School/Higher Secondary School/High and Higher Secondary Madrassa who continued as teachers/employees on the date of receiving grant-in-aid and who retired from service beyond 58 years upto 60 years will be deemed to have retired on superannuation from the due date of superannuation and the period of overstay beyond this date will be treated as period of re-employment and pen...
- ‹ Prev
- 1
- 3
- 4
- 5
- 6
- 7
- 8
- Next ›
- Last »