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Judgment Search Results Home > Cases Phrase: rationale Court: guwahati Year: 1999 Page 1 of about 8 results (0.019 seconds)

Nov 20 1999 (HC)

Deputy Commissioner of Income-tax (Assessment) and ors. Vs. Naginimara ...

Court : Guwahati

Decided on : Nov-20-1999

..... drew an inference which later on turned out to be erroneous, mere change of opinion with regard to that inference could not justify initiation of action for reopening assessment. the rationale or causes governing the formation of belief as enjoined by section 147(a) of the act must have nexus to the question of escapement of the income of the assessee .....

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Aug 20 1999 (HC)

Assam Leather Industry Vs. Union of India (Uoi) and ors.

Court : Guwahati

Decided on : Aug-20-1999

j.n. sarma, j. 1. these cases raise the question of legality, validity and constitutionality of recovery of debts due to banks and financial institution act, 1993 (hereinafter called 'the act'), and other actions related to the debt recovery tribunal at guwahati constituted under the act ('tribunal' hereinafter). 2. in all 350 cases were filed before the debt recovery tribunal at guwahati and out of such proceedings 211 writ petitions were filed before this court and stay was granted in those cases. there are some cases five in number arising out of cases filed by co-operative banks for recovery of their dues. the debt recovery tribunal entertained them. the borrowers/ debtors have challenged this action on the ground that the tribunal does not have the power to decide a suit filed by a co-operative bank, as the definition of 'bank' in the relevant act does not cover a co-operative bank. these cases are separated from this bunch and they have been heard separately and separate judgment has been pronounced. 3. the cases filed before this court can broadly be divided into three heads : (i) cases filed by borrowers/debtors against the action by the banks for recovery of their dues either by filing original applications before the tribunal or cases sought to be tried having been received by it on transfer from civil court under section 31 of the act. (ii) cases filed by financial institutions like the assam financial corporation, national insurance etc., stating that their .....

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Aug 23 1999 (HC)

Central Bank Canteen Boys Association Vs. Central Bank of India

Court : Guwahati

Decided on : Aug-23-1999

j.n. sarma, j. 1. this writ application has been filed by the central bank canteen boys association a registered trade union represented by its general secretary claiming the following reliefs: (i) to absorb the members of the petitioner association as per list annexed hereto by treating them to be employees of the central bank of india from the date of their initial appointment (ii) to pay them regular scale of pay with all allowances as may be applicable to the regular employees of the bank. 2. in the list annexed hereto there are as many as 24 persons and their names with category, branch and date of joining are as follows:sl. no.namecategorybranchdate of joining1.akhil barmangensualkuchi31.10.842.golok ch. dasscregional office, guwahati12.5.853.bipin ch. borahgenguwahati branch1.7.854.lohit dasgenbijoynagar3.4.865.khagen dastangla4.4.866.pradip mandalscdibrugarh8.4.867.anil ch. dasgenguwahati1.2.878.pradip dasgenfancybazar4.3.879.babul kalitagennayabasti5.2.8810.prasanta duttagenat road jorhat1.3.8811.kanlara dasjagaon2.3.8812.subesh guranagimphal2.3.8813.amal dastinsukia2.4.8814.babul deb raysilchar3.4.8815.lakendra dasgenzonal office3.4.8816.apu nathgenpanchgram3.7.8817.dilip daszonal office1.8.8818.suraj thapashillong24.2.8919.surlang brahmatezpur10.3.8920.prabhat barmanbelsor5.10.8921.bhupen ch. dekagenkumarpara1.1.9122.madan dasagartala27.3.9123.subhash ch. kalitagenbo, guwahati2.3.9324.bhupen ch. dasgendispur3.3.933. the petitioners are working as canteen .....

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Sep 14 1999 (HC)

M. Sharatchandra Singh and anr. Vs. State of Manipur and ors.

Court : Guwahati

Decided on : Sep-14-1999

h.k. sema, j. 1. this petition has been preferred by two petitioners. facts leading to the filing of the present petition may be briefly recited. 2. the government of india, ministry of civil supply used to allot essential items like, wheat, rice, sugar and edible oil and fixed quota to the government of manipur, and these items are to be collected from the f.c.i. depot at gauhati/dimapur and other places by the agents/ stockists and transporters selected by the food and civil supply (fcs) department, government of manipur. the consumer items thereafter are to be distributed under the supervision of fcs department through fair price shop and other methods evolved by the state government. for the purpose of transportation of the items and stocking and selling, tenders were floated by the government by a notification dated 29.9.1992 inviting application in sealed cover from reputed firms/ dealers having licence for wholesale dealership of wheat/wheat products under the manipur trade article (control and licencing) orders, 1986, for transportation and handling of 3,000/- quintals of pds wheat per month from fci depot at dimapur/gauhati and other places for selling of wheat and wheat products under the pds.3. the tenders were floated for the period from 1.11.1992 to 31.12.1993. the aforesaid notifications stipulate the terms and conditions which were to be satisfied at the time of submission of forms. pursuant to the notification, petitioner no. 1 having fulfilled the .....

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May 20 1999 (HC)

Aditya Sonowal Vs. V.J. Sood

Court : Guwahati

Decided on : May-20-1999

j.n. sharma, j.1. this is an application under section 12 of the contempt of courts act read with article 215 of the constitution of india. this application of contempt has been filed by 29 persons against one shri v.j. sud, the regional director, oil and natural gas commission, eastern region. it is submitted that respondent no. 1 in the mean time has retired. the next alleged contemner is shri c.b.p. sainy, the. general manager, oil and natural gas commission, dhansiri valley project, bishnu bhawan, jorhat. the third alleged contemner is shri k.k. sarma, the deputy general manager, oil and natural gas commission, dhansiri valley project, bishnu bhavan, jorhat.2. the brief facts are as follows :-that there was a reference being no. 1(c) of 1989 before the industrial tribunal, guwahaji; assam by one union represented by the secretary, d.v.p. jorhat and the petitioners are members of that union. the industrial tribunal, inter alia, arrived at the following finding and gave an award as follows :-therefore i find management of o.n.g.c., dhansiri valley project is not justified in not regularising the services of all the concerned workmen.2. services of all 264 workers are to be regularised by o.n.g.c. dhansiri valley project, jorhat.'3. the award was given on 12th day of march, 1991. as against that award a civil rule was filed by the management being civil rule no. 4375 of 1991. the union also filed another civil rule being civil rule no. 1907 of 1988. that was earlier to the .....

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Nov 30 1999 (HC)

Smt. Toijam Vs. State of Manipur and ors.

Court : Guwahati

Decided on : Nov-30-1999

d.n. chowdhury, j.1. by this petition the petitioner has assailed the detention order dated 8-4-99 of her husband t. lokeshore singh who was arrested on 9-3-99 in connection with the cri. n.s.a. no. 1 of 1999 under sections 3(2) and 3(3) of the national security act, 1980 in the following circumstances :the husband of the petitioner was arrested in connection with the aforesaid case on 9-3-99 and thereafter vide order dated 8-4-99 the detenu was detained under section 3(3) of the national security act with a view to prevent him to do any act which is prejudicial to the security of the state and maintenance of public order. the ground of detention was served on the detenu on 12-4-1999 and his detention was confirmed on 11 -5-99 by the state government. the detenu submitted his representation on 27-4-99 and according to the petitioner, till filing of the petition, the detenu did not receive any communication about the disposal of the representation. learned counsel mr. h.s. paonam submits that the detenu was communicated the rejection of the representation only on 1-6-99 in the manipur central jail which the detenu received on 2-6-99. the learned government advocate, however, cited the original order dated 17-5-99 showing that the representation of the detenu was disposed of on 17-5-1999.2. mr. h.s. paonam, the learned counsel appearing on behalf of the petitioner/detenu has challenged the order of detention on numerous grounds. learned counsel for the petitioner emphatically .....

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Nov 20 1999 (HC)

Steelsworth Pvt. Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

Decided on : Nov-20-1999

d.n. baruah, j.1. in this reference under section 256(1) of the income-tax act, 1961 (for short 'the act'), the following question has been referred by the income-tax appellate tribunal, guwahati, for opinion of this court : 'whether, on the facts and circumstances of the case, the tribunal had any material to hold that the assessee has underestimated advance tax payable and thereby reduced the amount payable in instalments for the year relevant to the assessment year 1975-76 ?'2. the assessing officer completed assessment for the year 1975-76 and the assessing officer passed order under section 216 of the act. according to him, the assessee filed an estimate of advance tax on september 5, 1974, under section 212(1) showing advance tax payable at rs. 9,34,500. thereafter, on march 13, 1975, a revised estimate was filed under section 212(2) indicating advance tax payable by the assessee at rs. 23,20,500. the assessing officer observed that the assessee reduced the amount payable in the earlier estimate and, therefore, the assessing officer ordered for payment of interest under section 216 by the assessee on the basis of the calculation given in the order itself. the interest was computed at rs. 38,433. the assessee took up the matter before the commissioner of income-tax (appeals) and the commissioner of income-tax (appeals) held that the assessee was vigilant that his estimate of advance tax should be commensurate with the expectation of income and tax thereon. the .....

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Sep 04 1999 (TRI)

New India Assurance Co. Ltd. Vs. Anil Baruah

Court : Assam State Consumer Disputes Redressal Commission SCDRC Gauhati

Decided on : Sep-04-1999

j.n. sarma, member: 1. this appeal has been filed by appellant new india assurance co. ltd. under section 15 of the consumer protection act, 1986, against the judgment dated 6.9.1996 of district consumer disputes redressal forum (for short, district forum), kamrup in c.p. case no. 107/95. 2. to state briefly the facts of the case are as follows. complainant shri anil baruah (respondent herein) took a mediclaim policy from opposite party (for short o.p.) insurance company (appellant herein) covering his four family members including his son sumeet baruah for a period of one year only from 7.2.1995 to 6.2.1996. in may, 1995 his son sumeet fell ill and he was admitted to a private hospital for medical treatment. it was detected by the doctor that the complainants son was suffering from bleeding internal morrhoids (internal piles). he had undergone treatment by blood transmission followed by surgical operation. the opposite party insurance company was duly informed of the hospitalisation and medical treatment on 8.5.1995 on discharge of the patient from the hospital after medical treatment the complainant filed a claim to opposite party for rs. 11,423/- only against medical bill of the hospital. 3. the opposite party insurance company (appellant herein) repudiated the claim on the ground that the disease was pre-existing and that is occurred in the first year of the policy, which is excluded under clause 4.12 of the policy conditions. the complainant objected to it and wrote a .....

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