Citation : 2025 Latest Caselaw 8118 Gua
Judgement Date : 29 October, 2025
Page No.# 1/4
GAHC010236082024
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THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : RSA/210/2024
SUKRAM SWARGIARY
S/O LATE MAHENDRA SWARGIARY @ BHABLA SWARGIARY,
RESIDENT OF VILLAGE CHOUDHURITUP PO KAREMURA, PS
MUSHALPUR, DIST BAKSA BTR, ASSAM 781355
VERSUS
LAKHI KANTA MAHILIARY AND 2ORS
S/O LATE BARUMAL MAHILARY
RESIDENT OF VILLAGE BAGRIBARI, PO MUSHALPUR, DIST BAKSA,
BTRA, ASSAM 781366
2:SIMANJOY BASUMATARY
S/O KANAK BASUMATARY
RESIDENT OF VILLAGE MUSHALPUR
DIST BAKSA
BTR ASSAM 781377
3:GAUTAM RAMCHIARY
S/O LATE DANESWAR RAMCHIARY
RESIDENT OF VILLAGE BAGRIBARI
PS MUSHALPUR
DIST BAKSA BTR
ASSAM 78136
Advocate for the Petitioner : MR. A PAUL,
Advocate for the Respondent : MR M RANA (ALL RESPONDENTS),
Page No.# 2/4
Linked Case : I.A.(Civil)/2399/2025
SUKRAM SWARGIARY
S/O LATE MAHENDRA SWARGIARY @ BHABLA SWARGIARY
RESIDENT OF VILLAGE CHOUDHURITUP PO KAREMURA
PS MUSHALPUR
DIST BAKSA BTR
ASSAM 781355
VERSUS
LAKHI KANTA MAHILARY
S/O LATE BARUMAL MAHILARY RESIDENT OF VILLAGE BAGRIBARI
PO MUSHALPUR
DIST BAKSA
BTRA
ASSAM 781366
2:SIMANJOY BASUMATARY
S/O KANAK BASUMATARY
RESIDENT OF VILLAGE MUSHALPUR
DIST BAKSA
BTR ASSAM 781377
3:GAUTAM RAMCHIARY
S/O LATE DANESWAR RAMCHIARY
RESIDENT OF VILLAGE BAGRIBARI
PS MUSHALPUR
DIST BAKSA BTR
ASSAM 781366
------------
Advocate for : MR. A PAUL
Advocate for : appearing for LAKHI KANTA MAHILARY
Page No.# 3/4
BEFORE
HONOURABLE MR. JUSTICE MRIDUL KUMAR KALITA
ORDER
Date : 29.10.2025
1. Heard Mr. A. Paul, the learned counsel for the appellant. Also heard Mr. M. Rana, the learned counsel for all the respondents.
2. This application has been preferred under Section 100 of the Code of Civil Procedure, 1908 against the impugned Judgment and order dated 17.08.2024 passed by the Court of the learned Civil Judge (Sr. Division), Baksa, Mushalpur in Money Appeal No. 01/2023, whereby the appeal was dismissed and the judgment of the Trial Court i.e. the Court of the learned Munsiff, Baksa in Money Suit No. 04/2021 on 30.05.2023 and decree dated 10.06.2023 was upheld.
3. In this case though, the notices were issued to the respondents, however, no substantial question of law were formulated prior to the issuance of notice.
4. After hearing the learned counsel for both sides and after going through the materials available on record, the following substantial question are formulated in this case:
i. Whether the impugned judgment of the First Appellate Court as well as that of the Trial Court were perverse in as much as it regarded Exhibit-1 (handnote) dated 05.07.2016 as a valid evidence though did not confirm to the requirement of a promissory note .
ii. Whether the Appellate Court as well as the Trial Court erred in Page No.# 4/4
passing the impugned judgments ignoring the statutory provision contained in Section 269-SS of the Income Tax Act, 1961.
5. It appears that from the office note dated 24.07.2025 that the records of the Trial Court as well as the First Appellate Court have been received.
6. This appeal is, therefore, ready for hearing.
7. Let this appeal be listed for hearing on 02.12.2025.
JUDGE
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