Guwahati Court August 2009 Judgments

Swapna Rani Sarkar and Chandan Kr. Sarkar Vs. Commissioner of Income-t ...

Court: Guwahati

Reported in: [2010]320ITR70(Gauhati)

Ranjan Gogoi, J.1. All the three appeals being directed against identical, though separate orders each dated August 2, 2006, passed by the Income-tax Appellate Tribunal, Guwahati Bench, (hereinafter referred to as 'the Tribunal') were heard together and are being decided by the present common judgment and order.2. A recital of the facts involved in Income-tax Appeal No. 21 of 2006 would adequately sum up the fact involved in the other two cases.Income-tax Appeal No. 21 of 20063. For the assessment year 1994-95, the assessment of the appellant was completed on March 28, 1998. In the appeal filed by the assessee the Commissioner of Income-tax (Appeals), by order dated May 19, 1998, set aside the assessment order of the primary authority with the direction to redo the same in accordance with the directions contained in the appellate order dated May 19, 1998. Thereafter, the Assessing Officer completed the assessment by order dated September 20, 1998, adding a sum of Rs. 44,75,930 to the i...

Subal Kumar Dey and Etc. Vs. Public Prosecutor and ors.

Court: Guwahati

Reported in: 2009CriLJ4338

ORDERB.P. Katakey, J.1. These revision petitions are directed against the orders passed by the learned Trial Court in the connected criminal proceedings, rejecting the applications filed by the accused persons under Section 309, Cr. P. C. praying for stay of such criminal proceedings on the ground of pendency of the Civil suits, arising out of the alleged defamatory statement published in the newspapers as well as the editorial written thereon. Since in all the revision petitions the same question of law, based on identical facts, is involved, those are taken up for hearing and disposal together, as agreed to by the learned Counsel for the parties.2. The learned Public Prosecutor, West Tripura, filed three complaint petitions registered and numbered as C. R. Case No. 1/05, 2/05 and 3/05 under Sub-section (2) of Section 199 of the Code of Criminal Procedure, in the Court of the learned Sessions Judge, West Tripura at Agartala alleging commission of offence punishable under Section 500/5...

Smt. Minakshi Das Vs. Md. Nur Azam Ali and anr.

Court: Guwahati

Reported in: 2009CriLJ4748

ORDERT. Nandakumar Singh, J.1. By this Criminal Misc. Application under Section 439(2) of the Code of Criminal Procedure, 1973 (Act No. 2 of 1974) (for short 'Cr. P.C.'), the petitioner (mother of the victim girl) is asking for a direction for cancellation of the pre-arrest bail granted by the learned Sessions Judge, Goalpara vide order dated 2-1-2009 for a indefinite period in Miscellaneous Case No. 939/2008 under Section 438 of the Cr. P.C. to the respondent No. 1-accused, Md. Nur Azam Ali alias Md. Nur Alam, in connection with Goalpara P. S. Case No. 353/2008 under Section 366(A) of I.P.C.2. Heard Mr. K. Sarma, learned Counsel appearing for the petitioner as well as Mr. B. S. Sinha, learned Public Prosecutor appearing for the respondent No. 1 and Mr. T. Deori, learned Counsel appearing for the respondent No. 1-accused.3. Background facts, sans unnecessary details, are noted hereunder:The petitioner, Smt. Minakshi Das lodged an Ejahar on 6-1-2008 to the Officer-in-charge, Goalpara P....

Gas Authority of India Ltd. Vs. State of Tripura and ors.

Court: Guwahati

Reported in: (2010)27VST115(Gauhati)

I.A. Ansari, J.1. The Gas Authority of India Limited, a Government of India undertaking, which is registered under the Companies Act, 1956, having its head office at New Delhi and several units throughout the country, including one at Agartala (hereinafter referred to as 'the GAIL') purchases gas from respondent No. 4, namely, Oil and Natural Gas Corporation Limited (hereinafter referred to as, 'the ONGC'), which is also a Government of India undertaking and is registered under the Companies Act, 1956, having one of its project offices at Agartala. At the time of purchase of gas from the ONGC, the ONGC realises 'sales tax' as chargeable under the Tripura Sales Tax Act, 1976, (in short, 'the TST Act, 1976'). Upon so purchasing gas, GAIL, in turn, sells the gas to North Eastern Electric Power Corporation Limited (hereinafter referred to as, 'the NEEPCO') a Government of India undertaking, and also to the Government of Tripura for the State Government's thermal power plants. According to ...

Md. Hiran Mia Vs. the State of Tripura

Court: Guwahati

Reported in: 2010CriLJ189

ORDERU.B. Saha, J.1. The petitioner has filed this revision petition under Section 397 read with Section 401, Cr.P.C. for quashing/setting aside the judgment and order dated 15-5-2003 passed by the learned Additional Sessions Judge, West Tripura District, Khowai in Cri. Appl. No. 1(1) 03 affirming the judgment dated 3-1-2003 passed by the learned Sub-Divisional Judicial Magistrate, Khowai in G.R. Case No. 150 of 2001 whereby and whereunder the petitioner was convicted under Section 279, I.P.C. to suffer S.I. for six months and to pay a fine of Rs. 1000/-, in default of payment to suffer S.I. for one month and further convicted under Section 337, I.P.C. to suffer S.I. for six months and to pay a fine of Rs. 500/-, in default of payment to suffer S.I. for 15 days. Both the sentences would run consecutively.2. Heard Mr. B. Das, learned senior Counsel for the petitioner and Mr. A. Ghosh, learned Additional P.P. for the State.3. The prosecution story on the basis of which the trial Court co...

Rajani Goswami Vs. Anil Chandra Haloi

Court: Guwahati

Reported in: 2009CriLJ4538

ORDERT. Nandakumar Singh, J.1. By this criminal petition under Section 482 read with Section 483 and Section 401 of the Code of Criminal Procedure, 1973 (for short Cr.P.C), the petitioner is challenging the order of the learned Sessions Judge, Tinsukia dated 27.11.2008 passed in Criminal Revision No. 25(2) of 2008, dismissing the revision petition filed by the petitioner and upholding the order of the learned Executive Magistrate, Margherita dated 16.05.2008 in Case No. 56 of 2007.2. Mr. P. Bora, learned Counsel appearing for the opposite party-respondent, at the outset, contended that the present criminal petition being the second revision petition, filed by the petitioner against the judgment of the learned Sessions Judge, i.e., impugned judgment dated 27.11.2008, upholding the order of the learned Executive Magistrate, Margherita dated 16.05.2008, is liable to be rejected at the threshold inasmuch as under Section 397(3) of the Cr.P.C. the present petitioner, who had already filed a...

Subrata Sundar Das and ors. Vs. Tripura Central University and ors.

Court: Guwahati

Reported in: AIR2009Gau185

ORDERI.A. Ansari, J.1. All these three writ petitions, which involve identical facts and common questions of law, are being disposed of by this judgment and Order.2. The petitioners are the students of first year B. A. (Law LL.B. course in Tripura Government Law College. In the internal test, conducted by the said College, the petitioners failed to qualify. Acting upon the result of the internal test, so conducted by the said College, respondent No. 3, namely, Principal of the said College, declined the petitioners' request to allow them to appear in Part II final examination to be conducted by Tripura University, which the said College is affiliated to. As the Part-I final examination was to commence on 17th June, 2009, the petitioners, with the help of these writ applications, made under Article 226 of the Constitution of India, sought for, inter alia, issuance of writ, in the nature of mandamus, commanding the respondents, particularly, respondent No. 3, to allow the petitioners to ...

New India Assurance Co. Ltd. Vs. Smt. Alaka Dutta Baruah and ors.

Court: Guwahati

T. Vaiphei, J.1. This appeal under Section 173, Motor Vehicles Act, 1988 is directed against the award dated 18-7-2008 passed by the learned member, Motor Accident Claims Tribunal, Shillong in MAC Case No. 24 of 2006 awarding a compensation of Rs. 9,57,350/- (Rupees nine lakhs fifty seven thousand three hundred and fifty) only together with interest to the claimant-respondent No. 1 ('the claimant').2. The material facts giving rise to this appeal are that on 8-3-2006, one coal loaded truck bearing registration No. AS-01-L-3986, driven by one Ngait Litep, 36 years old, s/o. Wat Suchiang of Shangpung Moolybang, P, O. Shangpung, P.S. Raliang, Jaintia Hills ('respondent No,' 3') was proceeding to wards MES Point along National Highway 44, and on reaching Military Hospital, Shangpung at around 9.15 p.m., the vehicle alleged to have been driven rashly and negligently tried to overtake the scooter bearing registration No. ML-05-B-1141, which was also proceeding in the same direction, dashed a...

Sushital Dhar and anr. Vs. Panna Lal Ghosh

Court: Guwahati

Reported in: AIR2009Gau174

U.B. Saha, J.1. Challenge in this appeal under Clause (u) of Rule 1 of Order XLI of the Code of Civil Procedure (for short, the 'Code') is to the order passed by the learned Addl. District Judge, Kailashahar, North Tripura in Money Appeal No. 01 of 2006 whereby and whereunder the learned Addl. District Judge, Kailashahar by the Judgment dated 27-6-2006 allowed the appeal of the respondent setting aside the judgment dated 23-12-2005 passed by the learned Court of Civil Judge (Sr. Division) in MS 08 of 1988 by which the aforesaid suit was dismissed as not maintainable and was remitted to the learned trial Judge, the learned Court of Civil Judge (Sr. Division) for disposal of the same in accordance with law.2. Facts required to be discussed for disposal of the instant appeal in a nut-shell are as follows:The respondents as plaintiffs filed a suit bearing No. MS 08/1988 in the Court of the learned Civil Judge (Sr. Division), Kailashahar, North Tripura for mesne profit. The case of the resp...

Commissioner of Income-tax Vs. Narendra Narayan Banik,

Court: Guwahati

Reported in: [2010]320ITR436(Gauhati)

Ranjan Gogoi, J. 1. All these appeals being directed against common orders founded on identical grounds, were taken up for consideration together and are being disposed of by the present common judgment and order.2. The assessments of the respondent-assessees in each of the appeals were completed by the Assessing Officer under the provisions of Chapter XIV-B of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). Suo motu proceedings under Section 263 of the Act were initiated by the Commissioner of Income-tax in respect of the aforesaid assessments. While the proceedings were pending the assessees had filed appeals against the assessment orders passed by the primary authority. By different orders the Commissioner of Income-tax interfered with each of the assessment orders in exercise of powers under Section 263 of the Act. Thereafter, the appeals filed by the assessees were closed as infructuous by separate orders passed. Aggrieved, the respondents-assessees instituted App...