Court : Guwahati
..... the firm continued till 13-7-1944. it is difficult to believe that no accounts were gone into between the parties till 1950 when evidence was taken in the case. it has been argued that if these accounts had been produced, they would have ..... . there is no evidence that such borrowing is an unavoidable contingency of the business and is normally resorted to. there is thus no basis for saying that the act of borrowing of the managing agent was done to carry on in the usual way the business of the kind that this firm was carrying on. in other words the conditions of the test ..... to be a usual feature of the business if it is claimed that a partner has got an implied authority to borrow on behalf of the firm. as held in 'air 1932 bom 539 (e)' there should be evidence as to the nature of the business and the practice of those who carry it on (e. g. usage or custom ..... 000. there is no force in this contention. for reasons given above this appeal must fail and it is dismissed with costs. deka, j. 20. i .....
Tag this Judgment!Court : Guwahati
Sen, J. 1. In this reference under Section 256(1) of the Income-tax Act,1961 hereinafter called the Act, the following question has been posed for our answer. 'Whether, on the facts and circumstances of the case, the Tribunal was right in holding that no penalty under Section 271(1) of the Income-tax Act, 1961, can be levied in respect of any assessment for the assessment year 1961-62 or earlier year which is completed on or after 1st April,1962, in spite of the provisions of Section 297(2)(g) of the Income-tax Act, 1961 ?'2. It appears from the statement of the case that a penalty of Rs. 10,600 had been imposed by the Inspecting Assistant Commissioner of Income-tax under Section 271(1)(c) read with Section 274(2) ot the Income-tax Act, 1961, for alleged concealment of income of Rs. 4,500 only. This penalty proceeding was started in connection with the assessment for the year 1961-62. Forthis year the assessee filed on January 29, 1962, a return of its total income under Section 22 o...
Tag this Judgment!Court : Guwahati
T.N.K. Singh, J.1. By this writ petition, without following the procedures prescribed in the Arbitration & Conciliation Act, 1996, the petitioner is seeking a relief for quashing the award dated 26.8.2000 made by the Arbitrator, i.e., respondent No. 2 in Arbitration case No. D-1/99 and also the order of the Arbitrator dated 15.1.2000 passed in the said arbitration case.2. Heard Mr. N. Ibotombi, learned Counsel for the petitioner and Mr. M. Gourahari Singh, learned Counsel for the respondents.3. Learned counsel, Mr. M. Gourahari Singh appearing for the respondents raised a preliminary objection regarding the maintainability of the present writ petition in its factual context for the reason that in view of the specific provisions contained in the Arbitration & Conciliation Act, 1996, which is self contained, the writ petitioner, i.e., aggrieved party shall have the only option to challenge the award dated 26.8.2000 made by the Arbitrator in arbitration case No. D-1/99 under Section 34 o...
Tag this Judgment!Court : Guwahati
S.K. Kar, J.1. It is really sad but is a fact that after consuming an unusual period of more than 10 yrs., this second appeal, registered on 7-1-1993, came up for hearing. On 17-7-95, this Court made an observation that the appeal was being dragged for nothing with further observation that none of the counsel engaged for the parties were either appearing or taking any appropriate steps towards the progress of the appeal. The matter continued to get adjourned on this or that grounds on request from the parties. It appears that the matter was left totally uncared for since 17-12-98 till 27-5-2003. Further prayer for adjournment was, however, refused and matter was heard on 19-2-2004.2. This appeal initially registered on 29-8-85 as C.A. No. 6/85 before this High Court was send down on ground of pecuniary jurisdiction to lower Court vide order dated 10-11-89. However, on admission, stay of execution of impugned decree was allowed by this Court vide order dated 12-1-1993 (Misc. Appln. No....
Tag this Judgment!Court : Guwahati
..... that the accused-appellant had only the domain over the same which was so recovered from his conscious possession. the reported cases so cited are air 1950 assam 152 (1950 (51) cri lj 973) (abdul ali v. the state of assam), air 1952 assam 26 (dular kumar v. the state of assam, 1986(2) glr 39 (khagen saud v. the state of assam), air 1980 sc 477 (chagam raju v. the state of andhra pradesh), 1973 (2) scc 372:(1973 cri lj ..... the legislature in its wisdom has put deterrent punishment for violation of the same which has to be looked into in all seriousness and therefore to curb these of fences ndps act was so brought into force. the learned public prosecutor in course of her argument has also tried to impress upon that even if there is non-compliance of the provisions of section 50 of the ndps act, the evidence with regard to the seizure etc. of the contraband opium in the instant case on no account can be said to be inadmissible in evidence which was rightly thrashed in course of trial .....
Tag this Judgment!Court : Guwahati
N.S. Singh, J.1. Upon hearing learned counsel on both the sides, it appears to me that the writ petitioner, namely, Jagneswar Dey and Bibhash Ranjan Dey, P. O. Haflong, District : N. C. Hills, made a prayer in this writ petition for a direction to respondent No. 1, namely, the Income-tax Officer, A Ward, Silchar, Cachar, Assam, to cancel, withdraw or forbear from giving effect to the impugned notice/order dated March 4, 1992, as in annexure-I to the writ petition and to quash the entire proceedings made under Section 148 of the Income-tax Act, 1961, by contending, inter alia, that the petitioner-firm is a dealer of petrol, diesel, super kerosene oil and lubricants and the same are supplied by the Indian Oil Corporation, Digboi, from its various depots ; and that the firm has been assessed to income-tax under Section 143 since the assessment years 1973-74 to 1987-88 as per the provisions of law laid down under Section 143 which was in force till its amendment came into force on and fr...
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P.P. Naolekar, C.J.1. Heard Mr. S. Siddique, learned counsel for the petitioner and Mrs. B. Dutta, learned Govt. Advocate, Meghalaya for the respondents.2. The son of the petitioner Shri Rina T. Sangma was detained on 05.09.2003 by detention order dated 05.09.2003 in exercise of powers detention; he has made representation to the State Government, which was rejected by order dated 13.10.2003. Aggrieved by the said order, the present habeas corpus petition is filed.3. The only submission made by the learned counsel for the petitioner before us is that the Additional District Magistrate of South Garo Hills District, who has been holding the charge of District Magistrate, does not have the authority under the law to pass an order of detention under the Act of 1995, he not being the District Magistrate.4. On the other hand, the submission of the learned State Counsel is that by virtue of the notification issued on 23.04.1974 read with explanation dated 02.02.1983, there is delegation of p...
Tag this Judgment!Court : Guwahati
..... trial no. 2253/2001 (refer aizawl p.s. case no. 723/2001, under section 25(1-b)(a) of arms act read with section 6(a) pp rules, 1950 and section 121/121a of i.p.c.)2. the officer of the aizawl customs division seized on 29-11-2001 five pieces of ..... customs officers, were handed over to police, only for further action under criminal law.8. learned counsel appearing for the petitioner has submitted referring to citation, air 1958 sc 845 : (1958 cri lj 1355) (shewpujanrai indrasenrai v. collector of customs) that when an order of confiscation has been passed with respect to a property ..... absence of a specific provision to the contrary, affect any special or local law for the time being in force, or any special jurisdiction or power conferred, or any special form of procedure prescribed, by any other law for the time being in force.'moreover, sub-section (2) of section 126 of customs act has provided that consequent to confiscation the customs officer will take custody of the property. therefore .....
Tag this Judgment!Court : Guwahati
Baharul Islam, J.1. Under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the 1961 Act'), the following two questions have been referred to us by the Income-tax Appellate Tribunal, Gauhati Bench, for our decision : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the penalty proceedings under Section 271(1)(a) has been legally initiated ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the penalty was validly imposed taking into consideration the decision of the Supreme Court in the case of Commissioner of Income-tax v. Kulu Valley Transport Co. (P.) Ltd. : [1970]77ITR518(SC) ?' 2. The facts of the case may be briefly stated as follows : A notice dated November 14, 1958, under Section 22(2) of the Indian Income-tax Act, 1922 (hereinafter referred to as 'the 1922 Act'), for the assessment year 1958-59 was served on the assessee on November 15, 1...
Tag this Judgment!Court : Guwahati
..... right of -action or remedy and for a person dismissed from service, a suit is more adequate, convenient, effective and complete remedy. the learned judge quotes from the judgment of meredith c. j.--'eagaram tuloule v. estate of bihar', air 1950 pat 387 (p. b.) (i)--'undoubtedly therefore article 226 contemplates the issue of writs and directions for purposes other than the enforcement of the fundamental rights. at the same time, the words can hardly mean that the high ..... of the resolution or order, or the doing of the act, is likely to lead to a serious breach of the peace, or to cause serious injury or annoyance to the public, or to any class or body of persons. when the commissioner or the deputy commissioner makes any order under this section, he shall forthwith forward a copy thereof, with a statement of his reasons for making it, to the provincial government which may thereupon rescind the order or direct that it continue in force with or without modification, permanently or for .....
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