Court : Guwahati
Reported in : AIR2009Gau169
ORDERH.N. Sarma, J.1. The subject-matter of challenge of this revision petition is an order dated 22-8-2008 passed in Title Suit No. 452/06 by which the learned Munsiff, No. 2, Kamrup, Guwahati rejected the prayer of the applicant for amendment of the plaint filed by the plaintiff/petitioner.2. I have heard Mr. S. Shyam, learned Counsel appearing for the plaintiff/petitioner and Mr. S. P. Rai, learned Counsel appearing on behalf of the defendants/respondent.3. The petitioner as plaintiff brought a civil action against the respondent and 2 others impleading them as defendants by filing Title Suit No. 154/04 in the Court of learned Civil Judge (Sr. Division) No. 3, Kamrup, Guwahati. Due to enhancement of pecuniary jurisdiction of the civil Courts, the said suit was transferred for disposal to the Court of learned Munsiff No. 2, Kamrup, Guwahati wherein it was renumbered as Title Suit No. 452/06.4. Upon service of summons, the defendants appeared and filed their joint written statements-c...
Tag this Judgment!Court : Guwahati
Reported in : (2009)25VST41(Gauhati)
Ranjan Gogoi, J.1. The core issue arising in this revision petition filed by the petitioner-company is whether 'potato chips' manufactured and sold by the petitioner-company under the brand name 'Lays' and 'Uncle Chips' would be covered by entry 80 of Part A of the Second Schedule to the Assam Value Added Tax Act, 2003 (hereinafter referred to as, 'the Act') or the said product would fall under the residuary entry covered by the Fifth Schedule to the Act. The aforesaid question arises out of an order dated September 10, 2007 passed by the Commissioner of Taxes, Assam on an application filed by the petitioner-company under Section 105 of the Act.2. The Assam Value Added Tax Act, 2003, has been brought into effect from May 1, 2005. The Act contains five Schedules. The First Schedule enumerates goods that are exempted from payment of tax. The Second Schedule consists of three parts-Part A, Part B and Part C which deal with different items chargeable to tax at the rate of four per cent. Th...
Tag this Judgment!Court : Guwahati
Ranjan Gogoi, J.1. The challenge in the writ petition i.e. WP(C) No. 2631 of 2006 being in respect of actions pursuant to the order of the learned Single Judge impugned in the writ appeal i.e. W.A. No. 181 of 2008, both the cases were heard analogously and are being disposed of by this common order.2.The facts in brief may be noticed at the outset.The Metal and Scrap Trading Corporation Ltd. (MSTC), as the selling agent of the respondent Indian Oil Corporation Limited (Assam Oil Division), invited tenders for sale of materials as described in the schedule of items/rates enclosed as Annexure-1 to a tender notice, the closing/opening date of which was fixed on 3.8.2006. In so far as the present proceedings are concerned, of the various items offered for sale as mentioned in the Schedule of items/rates, the following would be relevant.MATERIAL LIST CUM OFFER SHEETSl. No. LOT No. DESCRIPTION OF QUANTITY RATE (Excluding MATERIAL (APPROX.) taxes & duties) 1 1 Scrap KTU Plant, (233.926 MT 1...
Tag this Judgment!Court : Guwahati
Ranjan Gogoi, J.1. The challenge in the writ petition i.e. WP(C) No. 2631 of 2006 being in respect of actions pursuant to the order of the learned Single Judge impugned in the writ appeal i.e. W.A. No. 181 of 2008, both the cases were heard analogously and are being disposed of by this common order.2.The facts in brief may be noticed at the outset.The Metal and Scrap Trading Corporation Ltd. (MSTC), as the selling agent of the respondent Indian Oil Corporation Limited (Assam Oil Division), invited tenders for sale of materials as described in the schedule of items/rates enclosed as Annexure-1 to a tender notice, the closing/opening date of which was fixed on 3.8.2006. In so far as the present proceedings are concerned, of the various items offered for sale as mentioned in the Schedule of items/rates, the following would be relevant.MATERIAL LIST CUM OFFER SHEETSl. No. LOT No. DESCRIPTION OF QUANTITY RATE (Excluding MATERIAL (APPROX.) taxes & duties)1 1 Scrap KTU Plant, (233.926 MT 1.00...
Tag this Judgment!Court : Guwahati
Reported in : (2009)24VST481(Gauhati)
I.A. Ansari, J.1. The petitioner herein, which is a company, incorporated under the Companies Act, 1956, has been executing various works at Kameng Hydro Electric Project, in the district of West Kameng, Arunachal Pradesh. The petitioner is also involved in the business of construction of infrastructure facilities like dams, tunnels, powerhouse, etc., all over the country. Pursuant to the work orders, issued by North East Electric Power Corporation Ltd. (NEEPCO), in favour of the petitioner, the petitioner has been executing various civil works. The petitioner is a 'registered dealer' under the Arunachal Pradesh Goods Tax Act, 2005, and possesses a certificate of registration issued, in this regard, by the appropriate authority.2. The Arunachal Pradesh Goods Tax Act, 2005 (in short, 'the Act of 2005') has been enacted with the object of levying consumption tax, on goods consumed in the State of Arunachal Pradesh, through a combination of tax on entry of goods into the local area as def...
Tag this Judgment!Court : Guwahati
I.A. Ansari, J.1. The case of the petitioner-company may, in brief, be described thus:(i) The petitioner, a public limited company, is engaged in the business of sale and supply of petroleum products inside as well as outside the State of Assam. The petitioner-company's case is that it hires trucks/tankers for delivery of petroleum to its dealers and, in course of its business, the petitioner-company enters into agreement with contractors as regards its hiring of trucks/tankers on various terms and conditions. The petitioner-company pays to the contractors hire charges for using the trucks/tankers specified in the Schedule attached to the respective agreements. As per the agreements, the contractors are liable to bear and pay the entire cost of the trucks/tankers, given on hire to the petitioner-company, including maintenance, repairing, insurance, fuel and salaries to the drivers, cleaners, etc. The petitioner-company does not guarantee the minimum mileage for each vehicle, which it ...
Tag this Judgment!Court : Guwahati
Reported in : AIR2009Gau77
Asok Potsangbam, J.1. Heard Mr. B.C. Das, learned Sr. Advocate and Mr. P.K. Roy, learned Advocate, on behalf of the appellants. Also heard Mr. B.J. Ghosh, learned G.A. on behalf of the Government respondents and Mr. A.K. Goswami, learned Sr. Advocate, on behalf of the private respondent No. 6.2. In this writ appeal, the challenge is to the judgment and order dated 9-8-2005 passed by the learned single Judge dismissing W.P. (C) No. 4169 of 2002 and upholding the validity of the award dated 10-1 -2002 passed by the respondent No. 4. Brief facts which are necessary for disposal of this writ appeal may be noticed as hereunder.3. The appellant is a Company dealing with the business of exploration and exploitation of oil/gas fields in various parts of the country including the North Eastern Region and the appellant-company uses liquid nitrogen for the purpose of well stimulation in its oil field operation. The respondent No. 6 is a liquid nitrogen manufacturing firm/company and through a pro...
Tag this Judgment!Court : Guwahati
Ranjan Gogoi, J.1. The validity of the Assam Entry Tax Act, 2008 and the Rules framed thereunder along with the provisions of the Assam Entry Tax (Amendment) Ordinance, 2008 have been questioned in this group of writ petitions. Consequently, all the writ petitions were heard together and are being answered by means of this common order.2. Before adverting to the specific grounds of challenge as unfolded by the laborious arguments advanced on behalf of the contesting parties it will be useful to notice, though very briefly, the somewhat chequered history of the impugned legislation and the earlier challenges made before this Court as against the predecessor legislations.3. The Assam Entry Tax Act, 2001 (hereinafter referred to as, 'the Act of 2001') which is the predecessor legislation was brought into force with effect from October 1, 2001. The said Act which was enacted in exercise of powers under article 246 read with the entry 52 of List II of the Seventh Schedule to the Constituti...
Tag this Judgment!Court : Guwahati
B.D. Agarwal, J.1. Motor Vehicles Law and Rules made thereunder provides stringent and elaborate procedure for granting driving licenses. If one seeks a licence to drive transport or public service vehicle the scrutiny and tests are more rigorous. There are more than enough penal provisions to stem errant and reckless driving cancellation of driving licence, punitive sentences for driving vehicles at excessive speed, dangerously, in alcoholic condition at all causing loss and damage to property and human lives. Despite these precautionary and punitive provisions in the law graph of traffic offence is not showing any sign of improvement. As per the statistics provided in 'Accidental Deaths and Suicides in India' Reports, published by the National Crime Records Bureau, Govt. of India, there were 2,72,100 road accidents in the year 1996 claiming 69,800 precious human lives. Within a decade, i.e. in the year 2006 the number of road accidents shot-up to 3,94,432 and the casualty figure to ...
Tag this Judgment!Court : Guwahati
Reported in : 2010ACJ86
B.D. Agarwal, J. 1. The judgment and award dated 10.8.2007 passed by the learned Member, Motor Accidents Claims Tribunal, Shillong in M.A.C. Appeal No. 3 of 2007 has been assailed by two insurance companies. M.A.C. Appeal No. 3 of 2007 has been filed by the insurance company of the truck No. AS 01-K-5774 praying for exonerating the insurance company totally on the ground that the risk of the deceased was not convered under the policy. M.A.C. Appeal No. 4 of 2007 has been filed by the insurance company of truck No. AS 01-M 1929 basically to reduce the ratio of the liability arising out of composite negligence of the drivers of two vehicles. For easy reference, I would refer the insurance companies by their truck numbers in this judgment. Since the appeals are arising out of one and the same judgment, both the appeals are being disposed of by this common judgment. 2. Heard Mr. v.K. Jindal, learned senior counsel for New India Assurance Co. Ltd. (truck No. AS 01-K 5774) and Mr. A. Khan, t...
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