Court : Guwahati
T. Nandakumar Singh, J.1. The power and jurisdiction of the High Court in an application under Section 19(4) of the Family Court Act, 1984 against the judgment and order of the Family Court disposing of the application for maintenance under Section 125, Cr.P.C., 1973 is akin to revisional jurisdiction of the High Court under Section 401 read with Section 397 of the Cr.P.C.2. Heard Mr. S. Rupachandra Singh, learned Counsel for the petitioner and also Mr. R. K. Nokulsana Singh, learned Sr. counsel assisted by Mr. R. K. Milan, learned Counsel appearing for the contesting respondent No. 2, Shri Akham Joykumar Singh.3. The short fact which gives rise to the filing of the present application is that petitioner No. 1, Shri Akham Ibodi Singh, aged about 74 years and petitioner No. 2, Smt. Akham (Ongbi) Chaobi Devi, aged about 71 years are the parents of the respondents. The respondent No. 1, Shri Akham Biradhwaja Singh is the eldest son of the petitioners and he was educated up to M.Sc. (Phys...
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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...
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Pathak, C.J.1. The following two questions of law as arising out of the consolidated order of the Income-tax Appellate Tribunal in respect of the assessment years 1963-64, 1964-65 and 1965-66 have been referred by the Tribunal under Section 256(1) of the Income-tax Act, 3961 (hereinafter referred to as ' the Act'): '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that penalties under Section 271(1)(c) of the Income-tax Act read with Explanation to that section were justified in respect of the assessment years 1963-64, 1964-65 and 1965-66 (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that for the purpose of calculation of penalty the difference between the tax on the incomes shown in the first return and the tax on the incomes assessed shall be taken as the amounts of tax that would have been avoided ?' 2. The relevant assessment years are 1963-64, 1964-65 and 1965-66. In the r...
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1. The above mentioned two writ appeals have arisen out of the common judgment and order, dated 15-6-07, passed by a learned Single Judge of this Court in W. P. (C) No. 114 of 2000 and W. P. (C) No. 355 of 2006. The short question, involved in the said writ petitions, was whether the item pea gravel is a taxable item, under the Tripura Sales Tax Act, 1976 (for short, TST Act ) as well as the Tripura Value Added Tax Act, 2004 (for short, TVAT Act ) or not. The learned Single Judge, by the said common judgment and order, disposed of the writ petitions, deciding thereby that the item pea gravel is a taxable item under the TST Act with effect from 28-2-2000 i. e after the insertion of the word gravel , by the Tripura Sales Tax (8th Amendment) Act, 2000, in the schedule of the chargeable items, attached to the Act and that the said item is not a taxable item under the TVAT Act, 2004. 2. Challenging the decision, reached in W. P. (C) No. 114 of 2000, that pea gravel is a taxable item, under ...
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J.N. Sarma, J.1. These writ applications involve common questions of law and facts and as such they are taken up together for hearing and this common judgment covers all the writ applications.2. These writ applications have been filled basically with the following prayers:(i) for a declaration that there is no levy of any Central Excise duty on tea in unit containers of 20 Kgs. or more; alternatively a declaration that there is no levy of excise duty on bulk tea removed in unit containers of tea chests or the like containing more than 20 Kgs. of tea;(ii) for a declaration that the order/direction dated 13th October, 1998 is illegal, ultra vires and void;(iii) the impugned show cause notice of different dates issued in the month of November, 1998 being different annexures to different writ application [Annexure-H to WP(C) 3088/99] are illegal, ultra vires and void;(iv) for a declaration to withdraw the show cause notices issued by the authority.3. The order/letter dated 13th October, 1...
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B.B. Deb, J. 1. The order of learned District Judge, West Tripura, Agartala passed under Sub-section (5) of Section 52A of Indian Forest (Tripura Second Amendment) Act, 1986 upholding the order of confiscation of the vehicle (Lorry) belonging to the petitioner passed by the authorized officer (Divisional Forest Officer) in exercise of power under Sub-section (2) of Section 52A of the said Act, has been put under challenge in this writ petition.2. The facts leading to the present petition under Article 226 of the Constitution of India could be summarised thus : The Vehicle bearing No. AXA - 3587 belonging to the petitioner was seized by the authorized officials on 10.5.1993 while it was carrying some wooden timbers without any permit on Assam Agartala Road. The petitioner received two successive notices dated 12th & 17th July, 1993 issued by the authorized officer (Divisional Forest Officer, Teliamura) requiring him to show cause as to why the said vehicle should not be confiscated as...
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P.G. Agarwal, J. 1. In these Letters Patent Appeals which are pending before this court, a preliminary objection has been raised on behalf of the respondents that in view of the amended provisions of law contained in Section 100A of the Code of Civil Procedure, these Letters Patent Appeals are not maintainable, 2. We have heard the learned counsel for both sides and the question raised is disposed of by this common Order. 3. As the facts are not in dispute in this preliminary objection, we will not revert to the same and we propose to dispose of the matter on the point raised before us. The only factual aspect involved is that all these Letters Patent Appeals were filed and pending before this court as on 1.7.2002, the date on which the Code of Civil Procedure (Amendment) Act, 1999 and the Code of Civil Procedure (Amendment) Act, 2002 were made effective or operative. 4. Section 100A as substituted by the above referred amendment Acts reads as follows : '100A. No further appeal in cer...
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A.H. Saikia, J.1. Both these 2(two) Appeals have been directed against the impugned judgment and order dated 25.8.1998 passed by the Addl. Sessions Judge, Belonia, South Tripura in Sessions Trial No. 15(ST/B) /1998, by which both the appellants were convicted under Section 376(2)(g) 1PC and the appellant Shri Sushanta @ Tutan Chakraborry @ Bhattacharjee (for short Sushanta) was also convicted under Section 3G6A. We propose to dispose of both the appeals by this common Judgment.2. The appellant Sushanta in Crl. Appl.(J) No. 59/98 was convicted under Section 366A and 376(2)(g) IPC and accordingly he was sentenced under Section 366A IPC to suffer RI for 7 years and to pay a fine of Rs. 3,000 and in default of payment of fine to suffer further RI for 6 months and further to suffer RI for 12 years and to pay a fine of Rs. 15,000 and in default of fine to suffer further RI for 3 years for the offence under Section 376(2)(g) IPC.3. On the other hand, the appellant Shri Haradhan Paul in Crl....
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Pathak, C. J. (Acting) 1. By these petitions under Article 226 of the Constitution of India, the petitioners have challenged the W/T message dated 22-2-80 issued by the Fishery Department of the Government of Assam with Memo No. VFF. 465/79/134-A dated 22-2-80 under the signature of the Deputy Secretary to the Government of Assam, Fisheries Department directing all Deputy Commissioners and Sub-Divisional Officers not to open the tenders received by them or to make settlement of the fishery without prior clearance from the Government. 2. The facts leading to the present petitions converge on a very narrow compass. The petitioners in both the petitions are members of the Scheduled Caste and belong to Kaivarta family selling fish in the market and dealing in fishery business. The Deputy Commissioner of Dibrugarh issued a notice of sale of fisheries of the Dibrugarh District on 12-2-80 inviting lenders on or before 20-3-80 for settlement of as many as six registered fisheries for the pe...
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1. None has appeared for the parties. Perused the records.2. On a complaint filed by Smt. Basabi Nath, alleging commission of offence under Sections 498A, 494, 496/34 IPC and under Section 4 of the Dowry Prohibition Act, a complaint case being CR No. 2618C/98 was registered. Vide the order dated 1.9.1998 the learned Magistrate took cognizance of the offence and issued process against the accused person. This is an application for quashing of the said complaint.3. The case of the complainant is that she was married with the petitioner accused person on 8.5.1997 and thereafter lived as husband and wife for sometime but the marital bliss was shattered by the constant demand for dowry by the petitioner-husband and for the failure to meet the demand the respondent-wife was tortured. During the subsistence of the marriage the accused husband pursuant to a criminal conspiracy contacted a second marriage. On examination of the complaint the trial court took cognizance of the offence against t...
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