Gauhati High Court
Income Tax Return Is Different From Average Annual Financial Turnover Document: Gauhati High Court Explains
The Gauhati High Court has held that the words “Turnover” and “Income Tax Return” are different and exemption to a bidder from submitting the former in a tender process would not exempt it from furnishing the ITR, for the prescribed years. “The primary purpose of reporting Annual Turnover is to provide a clear picture of a company's revenue-generating capacity. It is...
Dismissal from Service Automatically Forfeits Leave Benefits; No Express Denial Required: Gauhati HC
Gauhati High Court: A Division Bench of Chief Justice Justice & Justice N. Unni Krishnan Nair of the Gauhati High Court overturned the Central Administrative Tribunal's order directing Railways to release leave encashment benefits to a dismissed employee. The Court held that dismissal from service automatically results in forfeiture of past service under Rule 40 of Railway...
'Sorry State Of Affairs': Gauhati HC Laments 'Casual' Approach Of State In Plea Challenging Construction Of Amusement Park At Silchar
The Gauhati High Court recently pulled up Assam Government for filing an affidavit in a very casual manner, in an ongoing PIL filed by several persons being aggrieved with the decision of the Silchar Municipal Board allowing the private respondent Assam Progressive Developers Limited to set up an amusement park in the Gandhibag Park.The division bench comprising the Chief Justice Vijay...
Candidates Eligible For Promotion Under 4% Reservation For Benchmark Disability Should Be Considered Under Said Quota: Gauhati High Court
The Gauhati High Court recently directed the State Authorities to consider the cases of two Junior Engineers (Civil) for promotion to the post of Assistant Engineer (Civil) against the 4 percent quota reserved for Persons with Disabilities in terms of the provisions of the Rights of Persons with Disabilities Act, 2016.The Single Judge Bench comprising Justice Kardak Ete observed:“The...
Case Cannot Be Referred To Lok Adalat Without Giving Opportunity Of Hearing To All Parties To Dispute: Gauhati High Court
The Gauhati High Court at Aizawl on Thursday (November 14) set aside an Award passed by a Lok Adalat under Section 19 of the Legal Services Authority Act on the ground that the petitioner was not a party in the original civil suit and hence, she was not given an opportunity of being heard in the matter before referring the case to Lok Adalat.The Single Judge Bench of Justice Marli...
Gauhati High Court Closes PIL On Heritage Tree Felling In Assam's Dighalipukhuri After Govt Decides On Realignment Of Flyover
The Gauhati High Court on Wednesday (November 13) closed a Public Interest Litigation raising grievance that construction of two arms, connecting the under construction elevated road on GNB Road, would require the old trees aged about hundred years or more in and around Dighalipukhuri pond to be felled down.The division bench of the Chief Justice Vijay Bishnoi and Justice N. Unni Krishnan...
'Last Seen Theory' Not Independently Sufficient To Convict For Murder: Gauhati HC Acquits Man Allegedly Last Seen By Witnesses With Deceased
The Gauhati High Court on Tuesday (November 13) acquitted a man convicted of murder on the ground of "last seen theory", while holding that theory does not apply in the present case and is also not independently sufficient to sustain conviction.It also said that without there being other supporting materials of credence, extra-judicial confession also cannot be the basis of a...
Bail Pleas, Criminal Petitions Filed After July 01, 2024 For FIRs Lodged Prior To Said Date To Be Governed By BNSS: Gauhati High Court
The Gauhati High Court on Monday held that all pre-arrest bail, regular bail, and criminal petitions filed after July 01, 2024 in respect of FIR registered prior to July 01, 2024 i.e. before coming into force of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) are liable to be filed, under Sections 482, 483 and 528 of the BNSS respectively.The division bench comprising the Chief Justice...
TDS Deposited In Wrong PAN By Employer: Gauhati HC Denies Interest U/S 244A Of IT Act, Says It Applies Only When Refund Is Delayed By Dept
The Gauhati High Court has made it clear that interest on refund under Section 244A of the Income Tax Act, 1961 applies only to those cases where refund is delayed by the Income Tax Department. Justice Devashis Baruah thus declined interest to a construction contractor, whose TDS was deposited in the wrong PAN number by the Defence Ministry's Border Roads Organisation. The bench...
Child Protection Policy And Juvenile Justice Rules Likely To Be Notified This Year: Assam Govt Tells High Court
The Gauhati High Court on Tuesday once again recorded its hope and trust upon the Assam Government to notify draft Child Protection Policy as well as Juvenile Justice (Care and Protection of Children) Rules at the earliest. The division bench comprising Justice Kalyan Rai Surana and Justice Arun Dev Choudhury further directed the State Government to submit a report regarding:Whether...
Motor Accident Claims Must Be Backed By Evidence, Vehicles Not Involved In Accident Cannot Be Asked To Pay Compensation: Gauhati High Court
The Gauhati High Court on Monday set aside the judgment and award passed by Motor Accident Claims Tribunal, Darrang, by which it has directed the 23rd Battalion of Sashastra Seema Bal (SSB) to pay a compensation to the tune of Rs. 14,57,732/- to the claimant, on the ground that it was not proved before the Tribunal that a vehicle belonging to 23rd Battalion of SSB was involved in the...
Trial Court Believed Prosecution Story In Haste, Convicted Without Seeking Production Of Contraband: Gauhati HC Overturns NDPS Conviction
The Gauhati High Court recently set aside the conviction and sentence order passed by the Trial Court under Section 20 (b) (ii) (c) of NDPS Act on the ground that the seized contraband were not produced before the Trial Court and no inventory was prepared by the magistrate.The single judge bench of Justice Malasri Nandi observed:“In the case in hand, there is no denial of the fact that...