Court : Guwahati
..... a powerful minister of the state, was involved in two police cases registered in the panbazar and chandmari police stations of guwahati for commission of offences under the arms act, unlawful activities (prevention) act as well as for offences under the tada. according to the news item, the records of investigation including the case diaries of the two cases became mysteriously unavailable ..... us, a case was registered against himanta biswa sarma, then a student, at panbazar p.s. on 12.1.91 for offences punishable under section (i)(a) of arms act, and under sections 3 and 4 of tada 1987, for having collected a huge amount of money in the name of ulfa.the number of this case was 15 on ..... also developed intimacy with minister sharma and was rewarded (obtained) with the licence for a wine shop.at a time when, for use of a telephone or for being forced to shelter an ulfa cadre for a night, the common citizens are constantly being harassed by the police, the army and even by the courts, the p.i.l. .....
Tag this Judgment!Court : Guwahati
..... of the group was vested, while dhn carried on the business of the group, occupying the property as a licensee. according to the decision of the lands tribunal, on the compulsory purchase of the land, negligible compensation only was payable since dhn had been deprived merely of a revocable license and the subsidiary had had no ..... succeeded in stopping till now the state respondents from obtaining the pacemakers, which are meant, naturally, for a person, who cannot afford to pay and have to per force depend on the government to provide the same to him. in a case of present nature, when a medical appliance, which can save a human life, was ..... company, lifetime warranty has to be submitted by the subsidiary if the subsidiary offers for supply the pacemaker, which has been manufactured by its parent company. in fact, acting upon the said condition mentioned in the nit, the respondent no. 4 had, admittedly, submitted a lifetime warranty from its parent company in respect of the pacemakers, .....
Tag this Judgment!Court : Guwahati
..... charges levelled against the delinquent petitioner.4. the trial court found that the prosecution failed to establish the charges under section 395 and 396 ipc and 27 arms act and acquitted the accused petitioner of the charges levelled against him. though the petitioner was acquitted by the criminal court of the charges levelled against him, ..... order of punishment with the direction that the appellate authority will consider the question of punishment afresh and pass appropriate order. against the said judgment of the tribunal, appeal was preferred before the apex court. the apex court in senior superintendent of post offices (supra) while considering the case of nelson motis v. union ..... the petitioner is severe in nature and the order of dismissal passed by the disciplinary authority is just and proper, being the petitioner a member of disciplinary force. it is not a fit case where the authority should show leniency.12. mr. t.d. mazumdar, while resisting the argument advanced by the learned .....
Tag this Judgment!Court : Guwahati
..... unrelated to the non-compliance by the petitioner with the requirements of section 117. after the amendment, the jurisdiction of both the election commission and the tribunal in respect of election disputes has been abolished and the high courts of respective states have been vested with the jurisdiction in this regard. but the conferment ..... assembly constituency, the above named defeated candidate has filed the connected election petition under sections 80-a read with section 81 of the representation of peoples act, 1951 (briefly 'rop act'). in the election petition, apart from seeking declaration that the election of the respondent no. 1 is null and void, the petitioner has also ..... deposit of security money in time and also for non-disclosure of material facts of corrupt practice. in other words i find sufficient force in the preliminary objections and those are accepted. both the miscellaneous applications are hereby accepted and allowed. however, there shall be no separate order to cost. .....
Tag this Judgment!Court : Guwahati
..... by filing a petition under articles 226/227 of the constitution on the premise that the insurer has limited grounds available for challenging the award given by the tribunal. section 149(2) of the act limits the insurer to file an appeal on those enumerated grounds and the appeal being a product of the statute it is not open to an insurer ..... on 30.10.1997 for which a criminal case was instituted being takarjala police station case no. 53 of 1997 under section 148/149/304/ 307/364, ipc and 27 arms act. in the claim petition, it is also stated that the accident took place because of the negligent driving of the vehicle of the owner, opposite-party. the application of ..... under the motor vehicles act is a civil court for the purposes of section 25 of the code of civil procedure.27. accordingly, the argument of mr. soumik deb on point no. 1, though appears to be forceful, cannot be accepted for the reasons stated above. hence, the answer to point no. 1 is negative.28. as we have discussed above .....
Tag this Judgment!Court : Guwahati
..... by amusing themselves.6. the police on completion of the investigation submitted charge-sheet against the accused appellants under sections 302/34 ipc read with sections 25/27 of the arms act, 1959. during the trial the prosecution examined as many as 18 witnesses including p.w. 15, p.w. 17 and p.w. 18 c.n. lungking, who conducted the post ..... magistrate has been conferred under any law for the time being in force.(2) the magistrate shall, before recording any such confession, explain to the person making it that he is not bound to make a confession and that, if he does so ..... in the case, record any confession or statement made to him in the course of an investigation under this chapter or under any other law for the time being in force, or at any time afterwards before the commencement of the inquiry or trial:provided that no confession shall be recorded by a police officer on whom any power of a .....
Tag this Judgment!Court : Guwahati
..... of superintendence of the high court concerned. this power of superintendence, however, excludes the courts or tribunals, constituted by or under any law, relating to the armed forces. thus, every court and tribunal, except those courts and tribunals relating to armed forces, functioning under the territorial jurisdiction of a high court, is under the high court's power ..... invoked in a case, where the grievance is only as regards the quantum of compensation, particularly, when there was no accusation or material that the claims tribunal had acted arbitrarily, for, the court, in bina bhattacharjee (2006 aihc 64) (supra), pointed out that even an erroneous decision, in absence of any other ground ..... , rendered in rejina begum (supra) and followed in gauri roy (deb) (supra), is correct to the effect that when a claims tribunal acts without jurisdiction, i.e., by assuming jurisdiction, where no such jurisdiction exists, or refuses to exercise jurisdiction, where the jurisdiction exists, or .....
Tag this Judgment!Court : Guwahati
..... kerosene over her body and before setting her on fire was contradictory and the dying declaration was not worthy of credence on this account. we, however, do not find any force in the submission inasmuch as the possibility of the accused leaving home for a short period after 10.30 to 11 a.m. cannot be ruled out. there is no ..... mind. where it is proved by the testimony of the magistrate that the declarant was fit to make the statement even without examination by the doctor the declaration can be acted upon provided the court ultimately holds the same to be voluntary and truthful. a certification by the doctor is essentially a rule of caution and therefore the voluntary and ..... by the injured need always be reproduced. even a translated version, if the same is found to be a correct version of the statement of the injured can be acted upon. in this view of the matter the contention that no reliance can be placed on the dying declaration since the exact words uttered by the injured have not been .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Guwahati
..... deduction under section 80hhc with reference to composite income derived from growing and manufacture of tea before, application of rule 8. this tribunal in its order dated 02.05.2003 in ita no. 281(gau)/of 1998 for the assessment year 1994-95 had held ..... for the assessee has submitted that ground nos. 1 to 10 except ground no. 9 are covered by the order of this tribunal dated 02.05.2003 in the assessee's own case for the assessment year 1994-95 in ita no. 281/gau./1998. the ..... therefore held to be not taxable in india. the relevant sections, namely section 5(2) and section 9 of the income-tax act, 1961 not having undergone any change in this regard, the clarification in circular na.23 shall prevails. no tax is therefore deductible ..... of payment thereof deduct income tax at the rates in force.section 195 of the act casts obligation on an assessee to deduct tax from the payments made to non-residents which is chargeable to tax under the act. it was therefore necessary for a.o. to establish .....
Tag this Judgment!Court : Guwahati
..... the difference amount of purchase and sale value of the said m/s. r.k. associates. in view of the provisions contained in section 43(5) of the act, the tribunal took the view that the loss of rs. 3,99,860 so suffered by the assessee was speculation loss and accordingly, modified the appellate order dated october 30, 1998 ..... of mr. sahewalla learned senior counsel, mr. u. bhuyan learned standing counsel for the revenue has submitted that there is no infirmity in the order of the tribunal and the tribunal was correct and justified in treating the said share transaction loss as speculation loss. referring to the provisions of explanation 2 to section 28, section 43(5) and ..... on behalf of the assessee that as there was no initial intention on his part to settle the contract in question, by payment of difference but he was only forced by the subsequent circumstances to do so, the transactions were not speculative in nature, cannot be accepted in the facts and circumstances of the case.27. in the .....
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