Court : Sikkim
Reported in : [2005]276ITR456(Sikkim)
N. Surjamani Singh, Actg. C.J.1. These two writ petitions involved almost the same and similar common question of facts and law and, as such, this Court proposes to dispose of these two writ petitions by this common judgment.2. These two writ petitions are directed against the issuance of warrant of authorisation dt. 17th June, 1999 to 23rd June, 1999, including warrant of authorisation dt. 18th June, 1999, by the respondents against the petitioners under Section 132 of the IT Act, 1961, hereinafter referred to as the 'Act', for conducting search and seizure in the premises of the petitioners and the consequent issuance of impugned notice dt. 20th Feb., 2001 under Section 158BC of the Act directing the petitioners to file returns, etc., by treating the search and seizure operations as valid; for which the petitioners have, inter alia, prayed that such warrant of authorisation and the impugned notices dt. 20th Feb., 2001 issued under Section 158BC of the Act, be quashed as the same is u...
Tag this Judgment!Court : Sikkim
Reported in : 2003CriLJ2799
Ripusudan Dayal, C.J.1. All these Criminal Revisions have been filed to challenge the Order dated 15-11-2002 by the learned Special Judge, P. C. Act, Sikkim at Gangtok in Criminal Case No. 8/1997 ordering the framing of charge against the petitioners.2. RC-8/84-CIU-(A) was registered by SP/CBI CIU-(A), New Delhi on 7-8-1984 at 1610 hrs. against Shri Nar Bahadur Bhandari, former Chief Minister of Sikkim, Shri P.K. Pradhan, the then Secretary Rural Development Department, Government of Sikkim, Gangtok, M/s. Kumar Traders, Jorethang, Sikkim and others under Section 120B, IPC read with Section 5(2) read with Section 5(1)(d) of the Prevention of Corruption Act, 1947. The investigation resulted in the filing of the charge-sheet on 14-9-1994 by Shri G. Verma, Dry. SP/CBI/SPE/ ACU(V)/New Delhi against 17 accused persons. Two of them namely, accused No. 3 H.P. Karki and accused No. 16 Shri N. P. Bhandari died before the impugned order of charge was passed by the learned trial Court and so, the ...
Tag this Judgment!Court : Sikkim
Reported in : (2000)159CTR(NULL)161
R. Dayal, C.J.The petitioner is a company registered under the Registration of Companies, Act, Sikkim, 1961, on 23-6-1986. It was served with three notices dated 16-3-1995, by the Assistant Commissioner, Central Circle-4, New Delhi under section 148 of the Income Tax Act, 1961, for the assessment years 1987-88, 1988-89 and 1989-90, each stating that the assessing officer had reason to believe that the income of rupees forty lakhs had escaped assessment within the meaning of section 147 of that Act and requiring the petitioner-company to deliver to him within thirty days from the date of the service of the notice an income tax return. By this petition filed under article 226 of the Constitution, the petitioner challenged these notices and claimed a writ of certiorari for quashing and setting aside the same and also a mandamus directing respondent Nos. 1 to 3 to withdraw the same. During the pendency of the petition, the petitioner-company was also served with three notices dated 5-2-199...
Tag this Judgment!Court : Sikkim
Reported in : [2000]243ITR626(Sikkim)
Ripusudan Dayal, C.J. 1. The petitioner is a company registered under the Registration of Companies Act, Sikkim, 1961, on June 23, 1986. It was served with three notices dated March 16, 1995, by the Assistant Commissioner of Income-tax, Central Circle-4, New Delhi, under Section 148 of the Income-tax Act, 1961, for the assessment years 1987-88, 1988-89 and 1989-90, each stating that the Assessing Officer had reason to believe that the income of rupees forty lakhs had escaped assessment within the meaning of Section 147 of that Act and requiring the petitioner-company to deliver to him within thirty days from the date of the service of the notice an income-tax return. By this petition filed under Article 226 of the Constitution, the petitioner challenged these notices and claimed a writ of certiorari for quashing and setting aside the same and also a mandamus directing respondents Nos. 1 to 3 to withdraw the same. During the pendency of the petition, the petitioner-company was also serv...
Tag this Judgment!Court : Sikkim
Reported in : [1991]191ITR575(Sikkim)
R. Dayal, J.1. This petition under Articles 226 and 227 of the Constitution filed by petitioner No. 1, which is a private limited company (hereinafter referred as 'the company') and petitioners Nos. 2 to 5 who are its directors challenge the income-tax assessment order dated August 4, 1987, passed against the company under the Sikkim State Income-tax Manual, 1948, notices of demand issued against the petitioner, the order dated September 4, 1987, whereby the appeal preferred by petitioner No. 1 was rejected on account of its failure to make payment of 50 per cent, of the tax assessed in compliance with Notification No. 1220-200/IT and ST dated December 20, 1973, and also the validity of the Sikkim State Income-taxManual, the notification bearing No. 1220-200/IT and ST dated December 20, 1973, Order No. 405/50 dated November 21, 1950, the Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987, and also of Notification No. 32/IT dated April 2, 1987, regardin...
Tag this Judgment!Court : Sikkim
Reported in : [1989]180ITR530(Sikkim)
R. Dayal, Actg. C.J. 1. All these writ petitions involve, with minor differences, common questions of law and facts and concern the validity and interpretation of the law of income-tax, transfer fees and recovery proceedings in the State of Sikkim. 2. Sikkim became a component State of the Indian Union by and under the Constitution (36th Amendment) Act, 1975, which inserted Article 371-F in the Constitution. Clause (k) of that article provides that all laws in force immediately before the appointed day (i.e., 26th day of April, 1975) in the territories comprised in the State of Sikkim or any part thereof shall continue to be in force therein until amended or repealed by a competent Legislature or other competent authority. Clause (n) provides that the President may, by public notification, extend with such restrictions or modifications as he thinks fit to the State of Sikkim any enactment which is in force in a State in India on the date of the notification. The Income-tax Act, 1961, w...
Tag this Judgment!Court : Sikkim
Reported in : 1981CriLJ695
Man Mohan Singh Gujral, C.J.1. This Reference under Article 228 of the Constitution of India and Section 432 of the Cr. P.C. made by the learned Sessions Judge of Sikkim at Gangtok by his order dated 28th of Nov., 1979, brings to the forefront the question of the constitutional validity of the Sikkim Criminal Procedure Act. 1976 (hereinafter called the 'Sikkim Act') in the light of the provisions of Article 371-F (k) of the Constitution of India. The answer to this question would finally settle the procedure to be followed by the Courts in Sikkim in respect of the trials of criminal cases pending therein. The circumstances leading to this Reference may first briefly be stated.2. The controversy involved has a close link with the judicial history of Sikkim during the last three decades. Though from the historical point of view the period does not relate to distant past yet the procedural atmosphere is surrounded with such mystery as if excavation of pre-historic culture is needed to unr...
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