Court : Guwahati
I.A. Ansari, J.1. By making this application under Article 226 of the Constitution of India, the petitioners, who claim that petitioner No. 1 is a private limited company, engaged in the business of development and sale of immovable property, i.e., real estate, have impugned a notice, dated March 6, 2006 issued by respondent No. 3, namely, Superintendent of Central Excise, to the petitioner, whereby the petitioner-company has been asked to get itself registered under Section 69 of the Finance Act, 1994 (hereinafter referred to as, 'the Finance Act, 1994'), inasmuch as the petitioner-company has been, according to respondent No. 3, 'providing commercial or industrial construction service/construction of complex service'. The petitioners challenge the very authority of respondent No. 3 to issue the notice, which stands impugned in the present writ petition, the case of the petitioners being, in brief thus: Petitioner No. 1 is a private limited company engaged in the business of developm...
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I.A. Ansari, J.1. In a federal set up like ours, conflicts between Parliamentary and State enactments are not really uncommon. How to resolve such conflicts is also, by and large, well settled ; but every time, such a conflict is brought before the Courts for resolution, the Courts undertake a massive exercise. This happens not because of any kind of inherent disinclination, on the part of the Courts, to readily resolve such a conflict, but to ensure that in order to resolve such a conflict, the Courts, while interpreting with an open, liberal and modern mindset, the provisions of the Constitution of India and the laws framed thereunder, remain steadfast to the basic structures of the Constitution and while interpreting the Constitution, howsoever liberally, maintain not only the letter but also spirit of the basic and fundamental concepts of the Constitution. The present Writ petition invites this Court to undertake such an arduous exercise. In order to ensure that the States are not...
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Ranjan Gogoi, J. 1. This appeal is directed against the judgment and order dated 28.8.1998 passed by the learned Sessions Judge, Kamrup, Guwahati in Sessions Case No. 96(K) of 1995, convicting the accused-appellant of the offence under Section 304B of the Indian Penal Code and sentencing him to undergo Rigorous Imprisonment for 14 (fourteen) years. The learned Sessions Judge, however, acquitted the accused of the charge under Section 302 of the Indian Penal Code. 2. The prosecution case, in short, is that on 14.2.1995 at about 5 P.M., Dispur Police Station received a telephonic message from one Dr. Kalpana Sarma (P.W.1) to the effect that one woman had committed suicide by hanging. On the basis of the said information, General Diary Entry No. 833 was registered in the said police station and ShriNarendra Nath Medhi, Sub-Inspector of Police proceeded to the place of occurrence and found the deceased Dr. Anjuma Ara alias Munni tying dead on the bed. Subsequently, the father of the de...
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T. Vaiphei, J.1. This criminal appeal under Section 374(2), 1973 of the Code of Criminal Procedure read with Section 36B of the Narcotic Drugs and Psychotropic Substances Act, 1985 ('NDPS Act' for short) is directed against the judgment and order dated 16.5.2007 passed by the Ld. Special Judge (NDPS), Shillong, in Cr. (NDPS) Case No, 2 of 2006 convicting the appellants under Section 20(b)(ii)(C) of the NDPS Act and sentencing them to undergo rigorous imprisonment for a term often years with a fine of Rs. 1,00,000/- to be paid by each of them, and, an default thereof, to undergo another two years of rigorous imprisonment.2. The case of the prosecution, briefly stated, is that on 7.2.2006 at about 8 P.M., the Superintendent of Police, East Khasi Hills District (Mr. A.R. Mawthoh), received a reliable information to the effect that some antisocial elements had crossed over from Bangladesh for going to Assam via Shillong and accordingly directed the Dy. S.P. Reorganization (Mr. Lethindra S...
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B.D. Agarwal, J.1. The writ petitioner has been detained under National Security Act, 1980 vide order No. CRIL/NSA/No. 32 of 2007 dated 07.08.2007 issued by the District Magistrate, Imphal West, Manipur. By way of filing this writ petition under Article 226 of the Constitution of India, the detenu is challenging the aforesaid detention order.2. We have heard Shri S. Rajeetchandra, learned Counsel for the petitioner and Shri R.S. Reisang learned Addl. Govt. Advocate for the State respondents (R-1, 2 and 3). The Union of India (R-4) was represented by Shri N. Ibotombi Singh, learned CGSC. We have also perused the impugned detention order, grounds of detention and other documents filed with the writ petition as well as the relevant files of the detention of the petitioner.3. Shorn of the details, the facts of the case in brief are as follows:The petitioner was initially arrested on 01.08.2007 in connection with Mayang Imphal Police Station Case No. 72(8) 2007 under Section 20 of the Unla...
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M. Sharma, J. 1. In the writ petition in Civil Rule283/97 under Article 226 of the Constitution ofIndia, the petitioners have challenged the validityof the Act, namely. The Bharat Hydro PowerCorporation Limited (Acquisition and Transferof Undertaking) Act, 1996, being Assam Act No.I of 1997 published in the Assam GazetteExtraordinary dated 6th January, 1997. 2. Petitioners No. 1 and 2 are the companies registered under the Companies Act, 1956, limited by shares and petitioners No. 1 claims to be the sole and absolute owner of the '100MW Karbi Langpi (Lower Barapani) Hydro Electric Power project for short 'the project'). 3. The chronology of the installation of the power project as emerged from the submissions of the parties is that in 1979 the Planning Commission sanctioned a project for production of 100 MW electricity , known as 'Karbi Langpi (Lower Barapani) Hydro Electric Power Generating project in the State of Assam at the approved cost of Rs. 34.15 crores. The Assam State Ele...
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B. Sudershan Reddy, C.J.1. On 24.12.1997 the Govt. of India, Ministry of Industry, Department of Industrial Policy and Promotion announced its new Industrial Policy and other concessions to new industries in the North Eastern Region. The policy recognised the continued backwardness of the North Eastern Region and noted that a new and synergetic incentive package was widely felt to stimulate development of industries in the region. The origin of the new industrial policy is traceable to a statement made on October 27th, 1996 by the hon'ble Prime Minister of India and as well as the views and recommendations of various interdepartmental Committees constituted for the specific purpose to suggest remedial measures in order to accelerate the process of industrialisation in the backward North Eastern Region. The following are the salient features of the new Industrial Policy.A. Development of Industrial Infrastructure(i) Currently the funding pattern for the growth, centers envisages a Cent...
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Ranjan Gogoi, J.1. Heard Mr. B.K. Ghosh, learned Sr. Counsel for the accused petitioner and Mr. B. Sinha, learned PP, Assam.2. This revision application is directed against the Judgment and Order dated 18.6.2001 passed by the learned Sessions Judge, Morigaon in Criminal Appeal No. 32/ 2000 affirming the Judgment and Order dated 20.9.2000 passed by the learned Chief Judicial Magistrate, Morigaon in GR Case No. 830/96. By the aforesaid Judgment and Order, the revision petitioner has been convicted under Section 498-A of IPC and has been sentenced to undergo rigorous imprisonment for 6 months and to pay a fine of Rs. 1000.00, in default to undergo further rigorous imprisonment for 2 months.3. The case of the prosecution, in brief, is that on 29.12.1996 an FIR was lodged by PW 1 Shri Bhola Das, to the effect that his daughter, one Juni Das, was given in marriage to the accused petitioner in the year 1994. According to the first informant, while his daughter was living with the accused pet...
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B.P. Katakey, J.1. This appeal under Section 260A of the Income-tax Act, 1961, is preferred by the assessee against the order dated July 31, 2000, passed by the learned Income-tax Appellate Tribunal, Guwahati Bench, Guwahati, in I. T. A. No. 432 (Gau) of 1997 and Cross Objection No. 12 (Gau) of 1998, relating to the assessment year 1991-92, vacating the order of the Commissioner of Income-tax (Appeals) and allowing the appeal preferred by the Revenue in so far as it relates to the decision of the Commissioner of Income-tax (Appeals) deleting an amount of Rs. 3,41,911 being the employees' contribution towards provident fund, from the income of the assessee, deduction of which was disallowed by the assessing authority under Section 43B(b) of the Income-tax Act, 1961 (in short 'the Act').2 The appeal was admitted vide order dated April 30, 2001, on the following substantial questions of law:1. Whether Section 43B of the Act empowers the assessing authority to make addition to the income ...
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1)This appeal is preferred challenging the legality and validity of the impugned judgment and decree dated 27/4/01 passed by the learned District Judge, Karimganj in Title (P) Suit No. 23/99 thereby declining to grant probate of the Will alleged to be executed in favour of the appellant. 2) I have heard Mr. BC Das, learned Senior Counsel assisted by Mrs. S. Roy, learned counsel for the appellant and Mr. HRA Choudhury, learned Senior Counsel assisted by Mr. FU Barbhuiyan, learned counsel for the respondents. 3) The relevant facts necessary for disposal of this appeal which are not in dispute are as follows:One Hriday Malakar executed a Will on 7/1/93 in favour of the plaintiff. The said Will was registered in the office of the Sub-Registrar, Karimganj on the same day. By the said Will, the testator bequeathed all his movable and immovable properties in favour of the plaintiff and the plaintiff was also appointed as sole executor of the Will. The testator having expired on 10/4/94, the e...
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