Court : Guwahati
Sanjeeva Row Nayudu, C.J.1. In all these Civil Rules, the petitioners are the Maud Tea & Seed Company Ltd., Calcutta, and its director. In the petitioners' tea garden, tea bushes are grown and maintained and tea leaves are plucked from them and then carried to the factory maintained by the petitioners' estate for the purpose of being put through a manufacturing process, at the end of which the tea fit for marketing is produced. The income derived by the sale of the manufactured tea, therefore, comprises partly of the income derived from the agricultural produce and partly by the manufacturing process through which the tea leaves are put to until they reach the final shape and sold as tea in the market. The petitioners were charged to income-tax on the forty per cent. of the income and to agricultural income-tax under the Assam Agricultural Income-tax Act, 1939 (Act IX of 1939) (hereinafter referred to as 'the Assam Act'), in respect of the balance of income of sixty per cent. under R...
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Hansaria, J.1. The predecessor-in-interest of the present petitioners, Priyokumar Singh, had approached this Court initially in its writ jurisdiction feeling aggrieved at the-withdrawal of electrical energy which he was enjoying since long. Priyokumar Singh had initially installed an Atta Mill in 1952. In 1967, he was given a licence to carry on the rice milling operation. Subsequently, in 1970, he was registered as a consumer of 20 H. P. A call was given in 1971 by the Director of Industries, Government of Manipur, to modernise the rire milling equipments, and Priyokumar Singh was one such person to respond to the call and he, by discarding conventional types of machineries, installed a modern rice mill. This modern type of mill needed 45 H. P. to run it properly. Prayer for additional 15 H. P. only was, however, granted and Priyokumar Singh deposited the necessary money in 1973. So the mill-owner got 35 H. P. in all. The Assistant Engineer of the Electricity Department, however, wro...
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Baruah, J. 1. Petitioner has filed this writ petition us Gaon Bura of Joypur Village Diyun Circle of Miao Sub-Division, Tirap District, Arunachal Pradesh, for himself and on behalf of his co-villagers challenging the Annexure 5 notice dated 15-2-84 issued by the fourth respondent directing them to shift to vacant land at Gautompur and Moitripur village in the District of Tirap, Arunachal Pradesh. 2. The case of the petitioner's, that, he along with 56 families migrated to India on 30th March, 1964 from erstwhile East Pakistan, now Bangladesh, due to disturbances and fear of disturbances prevailing there at that time and took shelter in a Government camp. They first came to Ledo in Assam and thereafter they were taken to Bettiah, Bihar and later they were taken to Abhayapur Block in Diyun Circle of Tirap District. Arunachal Pradesh in 1966. The petitioner and other 56 families are Chakma of erstwhile East Pakistan. While in Abhayapur block the petitioner and other families negotiated w...
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B.L. Hansaria, J.1. Poison kills a man; opium kills a race, a civilization, are that too imperceptibly so far as the victims are concerned. It is because of this that every enlightened Government has been showing its concern with the menace of opium consumption, which, however, is kept intact by the operators of the underworld, who for the sake of their fabulous profit persist in indulging in this social crime and smuggle the commodity in such a way that only strict vigilance can save the society. The present is one such case.2. Herein two innocuous looking crates (boxes) had been taken delivery of on 22.8.72 from the office of M/s. Bharat Roadways Corporation, Jorhat when the excise staff caught Padmeswar Barua, one of the petitioners before this Court, and one Badan in front of the office. One Dimbeswar was also taken care of, so were the two crates, on opening which it was found that each had 51 packets each containing 500 grams of opium. So, the total haul was of 51 Kg. The next d...
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R.B. Misra, J.1. Heard Mr. K.C. Jaiswal, learned Counsel for the petitioner and Mr. B.L. Singh, learned Senior Government Advocate, Arunachal Pradesh.2. The present writ petition has been filed with prayer to admit the petition, issue notice to the respondents and upon hearing may pass orders in favour of the petitioner or such other orders which this Court may deem fit and proper in the interest of justice.3. The brief facts narrated in the writ petition are that the petitioner was deployed as contingent worker at Yingkiong, vide order dated 6.3.2001 (Annexure-A) in the office of the District Agriculture Officer (DAO) at Upper Subansiri District, who proceeded on leave for 65 days in connection with his marriage and on his arrival on 20.1.2005 he was not allowed to join duty. For and on behalf of the petitioner Shri K.C. Jaiswal, learned advocate, submitted an application dated 24.1.2005 to the Deputy Commissioner, Upper Subansiri, to allow the petitioner to join duty. Thereupon the ...
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Deka, J. 1. This is a petition under Article 226 of the Constitution of India for a writ or writs of the nature of Mandamus and Prohibition on the five opposite parties of whom opposite party No. 1 is the Deputy Commissioner of Lakhimpur, No. 2 Municipal Board of Dibrugarh, No. 3 the present lessee, No. 4 an unsuccessful bidder and No. 5, the State of Assam. The petition is on behalf of one Mahboob Khan who claims to be the lessee of a municipal market within the municipality of Dibrugarh for the year 1952-53 and his allegation is that the Deputy Commissioner by an illegal order restrained him from obtaining the lease and the Government of Assam have affirmed that order. 2. The facts of the case are as follows: On 26-3-1952, the Chairman of the Dibrugarh Municipal Board with a sub-committee of the said Board put up to auction the settlement of the New Market for the year 1952-53 that is the right to collect tolls for the said period and Mahboob Khan was the highest bidder at the sai...
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J.N. Sarma, J. 1. All the writ petitions raise common questions of law and are based on the same factual matrix and as such as agreed to are taken up for hearing together and this judgment shall cover all of them. 2. The four petitioners, residents of Imphal and carrying on business at Imphal and belonging to the same family, along with the four others, residents of Calcutta, claimed to have purchased a lottery ticket worth Rs. 5 of the Government of Nagaland. It is claimed that they were the joint purchasers of the ticket and were entitled to the prize money equally. The draw was held on October 31, 1983, and the ticket won the first prize of rupees one crore. The four other persons are : (i) Md. Ayub, (ii) Md. Anwar, (iii) Md. Elyas and (iv) Md. Abhas, all of 4, Achambit Show Road, Calcutta-22. 3. Claim was made for the share of each and accordingly it was paid by deducting tax at the source from individual claims and the necessary certificate of deduction was given in 1984. 4. The ...
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Saikia, C.J. 1. The Senapati District of Manipur, hereinafter referred to as the 'the district, having been declared as a disturbed area under Section 3 of the Armed Forces (Special Powers) Act, 1958, hereinafter referred to as 'the Act', alleging infringement of the fundamental rights guaranteed under Arts. 14, 19(1), 21, 22, 23, 25 as well as other constitutional and legal rights of the residents of the district, after some members of the National Socialist Council of Nagaland attacked the Assam Rifles Post at Qinam village and made off with some arms and ammunitions, and in course of the subsequent combing operations carried out by the armed forces, taking over the administration of the district in purported exercise of powers given under the Act, the Naga People's Movement for Human Rights (NPMHR) as petitioner in this petition under Article 226 of the Constitution of India seeks, inter alia, a declaration that Section 6 of the Act is unconstitutional and void; a writ of certior...
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Mehrotra, J. 1. The petitioner firm is a dealer registered under the Assam Sales Tax Act. 1947. For the return period ending on 30-9-1956, the petitioner was assessed to sales tax of Rs. 1.266 and odd by the Superintendent of Taxes, Gauhati. An appeal was filed on 7-2-57 against his order dated 4-1-57 under Section 30 of the Assam Sales Tax Act, 1947, hereinafter called the Act to the Assistant Commissioner of Taxes, Assam. The petitioner under protest affixed a Court-fee stamp of Rs. 10/- to the Memorandum of appeal, as required by the Assam Court Fees (Amendment) Act, 1950: but paid no fee as required under Rule 74 of the Assam Sales Tax Rules, 1947.It is contended by the assessee that Rule 74 of the Assam Sales Tax Rules was ultra vires and consequently no fee could be demanded from it under the said rule. The Assistant Commissioner of Taxes rejected the appeal for non-compliance with Rule 30 of the Assam Sales Tax Rules, hereinafter called the rules, by his order dated 3-6-57. A...
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Lahiri, J. 1. The assessee had applied for registration. At long last the matter came up before the Income-tax Appellate Tribunal which by its order dated July 1, 1972, allowed registration to the assessee-firm for the assessment years 1961-62, 1962-63 and 1963-64. Of course, it held, as it was bound to hold, that the assessee was a genuine firm and was entitled to registration. However, the relevant previous year of the assessee, for the assessment year 1963-64, ended on March 31, 1963. Accordingly, the return under Section 139(1) of the I.T. Act, 1961, was due on September 30, 1963. A notice under Section 139(2) was served on the assessee which made an application for extension of time up to December 31, 1963. No application was made for further extension of time. A belated return was filed by the assessee on May 28, 1966, declaring an income of Rs. 47,455. The Income-tax Officer, for short, 'the ITO', completed the assessment at Rs. 53,096 which was reduced to Rs. 50,697 by the ap...
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