Court : Guwahati
Decided on : Feb-04-2003
Amitava Roy, J. 1. The petitioner herein has assailed the maintainability of the proceeding being Certificate Case No 4559/96-97 pending before the Certificate Officer, Nagaon and, inter alia, the order dated 10.11.1998 passed therein. 2. I have heard Mr. K. Agarwal, learned counsel for the petitioner and Mr. S. Dutta, learned counsel for the respondent No 3. None appeared for the other respondents. 3. Filtering out the details, the facts in brief as can be gathered from the pleadings of the parties are that the petitioner is the proprietor of M/s Khetawat Rice and Atta Mills, a small scale Industrial Unit, registered with the Directorate of Industries, Government of Assam. The said firm holds a permanent Registration Certificate. The respondent Bank on 21.11.1997 submitted a requisition against the petitioner for realisation of a sum of Rs. 2,44,057.85 before the Certificate Officer, Nagaon, respondent No 2. It was alleged in the said requisition that the petitioner had applied f...
Tag this Judgment!Court : Guwahati
Decided on : Aug-14-2003
I.A. Ansari, J. 1. In a State, which is governed by rule of law, every tender process set in motion by the State or its instrumentalities should undoubtedly, be transparent, fair and open. Can a tender process, which does not notify the procedure, which will be followed for acceptance or rejection of tenders, be described or treated as transparent, and open and if such a grievance is brought before the writ Court, should the writ Court interfere, are the questions, which have been raised in the present writ application.2. In a nut-shell, the case of the petitioners may be described as follows : The petitioner No. 1 is a company dealing with supply of vehicles, such as, trucks, buses and taxis and is registered as a transporter under the Head Quarters Eastern Command, Fortwilliam, Kolkata. The petitioner No. 2 is the sole proprietor of petitioner No. 1. A notice inviting tender (NIT), dated 28-12-2002, was issued by the Brigadier DDST Head Quarters Area, 101 Area, Shillong, for supply ...
Tag this Judgment!Court : Guwahati
Decided on : Dec-22-2003
D. Biswas, J.1. Income-tax Appeal No. 29 of 2001 and Income-tax Appeal No. 31 of 2001 under Section 260A of the Income-tax Act 1961, were admitted for hearing on the following common questions of law :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in not upholding the order of the first appellate authority which had confirmed the Assessing Officer's order disallowing the claim of investment allowance under Section 32A of the Income-tax Act, 1961, as the nursing home/hospital of the assessee is not an industrial undertaking ?2. Whether, on the facts and in the circumstances of the case, is not the decision of the Tribunal in directing deletion of the addition made under Section 68 of the Income-tax Act, 1961, placing reliance on the decision of the Delhi High Court in the case of Stellar Investment Ltd. : [1991]192ITR287(Delhi) as erroneous and perverse ?'3. The assessee, M/s. Down Town Hospital Limited, is a nursing home situated at Mat...
Tag this Judgment!Court : Guwahati
Decided on : Mar-17-2003
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...
Tag this Judgment!