Court : Guwahati
..... . 9. mr. barua has referred to two decisions--one of the calcutta high court--'tazammal v. joint secy. to govt. of west bengal air 1951 cal 322 and the other of the orissa high court--'ismail v. state of orissa', air 1951 orissa 86. in the case before me, the restrictive provisions are contained in clauses (a), (b), (c), (d), (e) and ( ..... legislature or that they are unreasonable. two of the reasons which led the learned judges of the calcutta high court to hold that sections 21 and 22 of the west bengal security act were ultra vires the constitution of india, are stated in paras 26, 27 and 28 of the report. in the case before me, the petitioner was ..... their lordships of the supreme court in 'khare's case', (air 1950 sc 211). 10. the orissa case reported in--'ismail v. state of orissa', air 1951 orissa 86 is also of no assistance for the purposes of the case before me. the orissa maintenance of public order act, 1950, apparently does not contain a provision for the communication of grounds to .....
Tag this Judgment!Court : Guwahati
..... now may not necessarily be a recurrent return from a definite source though it is generally of that character vide--'kamakshya narain singh v. commr. of income-tax, bihar & orissa' . it may not recur at all and the source may never yield a periodical return. an isolated adventure may constitute business. even a casual and a nonrecurring receipt ..... , cannot be looked upon as rent and held that it was not necessary to hold that salami was rent within the meaning of the definition given in the bengal tenancy act or the transfer of property act. rent in our view is a periodical payment. it may be payable periodically or on specified occasions. it is ..... that salami receipts are capital receipts merely because they do not satisfy the requirements of the import of the expression 'income' as given in--'commr. of income-tax bengal v. shaw wallace & co.' which requires income to be a periodically monetary return coming in with some sort of regularity or expected regularity from definite sources. the .....
Tag this Judgment!Court : Guwahati
..... it is not liable to assessment under the assam agricultural income-tax act. 22. with regard to the case reported in--h.p. bannerji v. commr. of income-tax. bihar and orissa', : [1951]19itr596(patna) , the case is fairly distinguishable from the facts in this case. there the assessee purchased about thirteen bighas of land for the purpose of setting ..... in any of the cases which is likely to help us in the matter of coming to our decision on the point under reference. 17. in--'commissioner of income-tax, bengal v. shaw, wallace & co.' 59 ind app 206 (pc), the matter for consideration was whether the respondents who carried on business as merchants and agents in calcutta and ..... to run the garden but for capital loss as well--and in support of this contention relied on the decision of the privy council reported in--commr. of income-tax, bengal v. shaw-wallace & co.', 59 ind app 206 (pc) and two of the income-tax cases reported in--'calcutta electric supply corporation ltd. v. commr. of income- .....
Tag this Judgment!Court : Guwahati
..... central and united provinces, kamakshya narain singh v. commissioner of income-tax, bihar and orissa, commissioner of agricultural income-tax, west bengal v. raja jagadish chandra deo dhabal deb, maharajadhiraja of darbhanga v. commissioner of agricultural income-tax, west bengal, raja mustafa ali khan v. commissioner of income-tax, benoy ratan banerjee ..... v. commissioner of income-tax, province of bihar v. maharaja pratap udai nath, ..... otherwise due. this point has been considered in raja kamakshya narayan singhs case, by the privy council : vide commissioner of income-tax, bihar and orissa v. kamakshaya narayan singh, and the same view has been accepted by the calcutta high court in raja jagadish chandras case. this contention .....
Tag this Judgment!Court : Guwahati
..... the constitution and not any provision of the impugned act. reliance was then placed on the following passage in the case of 'sri luxmi janardan jew v. state of west bengal; 63 cal wn 101 at p. 112: (air 1059 cal 402 at p. 407 in support of the proposition that if the act does not provide for opportunity to be ..... principles on which the doctrine of colourable legislation rests have been elaborately expounded in the leading decision of the supreme court in k.c. gajapati narayan deo v. state of orissa, 1954 scr 1 : (air 1953 sc 375). i had occasion to dwell on this subject at some length in my earlier decision in relation to the constitutionality of the assam ..... .' the decisions cited by mr, seta do not govern the present case. in 1953 sca 53 : (air 1952 sc 252), the supreme court declared some of the sections of the bihar land reforms act, 1950 (act 30 of 1950), to be void and inoperative on the ground that those provisions had really nu connection with the subject of the legislation. the .....
Tag this Judgment!Court : Guwahati
..... registered by the directorate of advertising and visual publicity (davp), ministry of information and broadcasting as one of the approved firms for the north-eastern region (except bihar and west bengal) and that it has been doing business of advertisement since 1960 and as such has got vast experience and knowledge in the matter of advertisement. it submits ..... on its approved panel on a provisional basis by the directorate of advertising and visual publicity, ministry of information and broadcasting for the north eastern region (except bihar and west bengal). it was however, not a member of the iens.20. from the tenor of the notice it is clear that an applicant must have fulfilled all ..... all or any of the matters stated thereunder for the purpose of carrying out the functions of the board.14. in bisra stone lime co. ltd. v. orissa state electricity board, reported in air 1976 sc 127 it was held that the state electricity board assumed all obligations of the state government and as such was .....
Tag this Judgment!Court : Guwahati
..... (p&h;), in which case the deceased was aged 39 years, a multiplier of 16 was adopted by the punjab and haryana high court. of course, in state of west bengal v. satish sharma 1985 acj 271 (calcutta), the multiplier to be applied was 15 in the case of deceased aged about 30 years.10. keeping in view the aforesaid decisions ..... first refers to asha rani v. union of india 1983 acj 52 (p&h;), in which multiplier of 15 was applied when the deceased was aged about 45 years. in bihar state road transport corporation v. chandreshwar mishra 1983 acj 631 (patna), a division bench of patna high court opined that the multiplier to be applied in such cases ranges between ..... , the family must have looked forward to contribution from him atleast upto the age of 70 which was taken to be the life span in state of orissa v. r.n. misra air 1984 orissa 43. the life span was, however, accepted at 65 years in state of assam v. banti baruah 1978 acj412 (assam). we have noticed that in a recent .....
Tag this Judgment!Court : Guwahati
..... (p&h;), in which case the deceased was aged 39 years, a multiplier of 16 was adopted by the punjab and haryana high court. of course, in state of west bengal v. satish sharma 1985 acj 271 (calcutta), the multiplier to be applied was 15 in the case of deceased aged about 30 years.10. keeping in view the aforesaid decisions ..... the relevant time, the family must have looked forward to contribution from him atleast upto the age of 70 which was taken to be the life span in state of orissa v. r.n. misra : air1984ori43 . the life span was, however, accepted at 65 years state of assam v. banti baruah 1978 acj 412 (assam). we have noticed that in a ..... . he first refers to asha rani v. union of india 1983 acj 52 (p&h;), in which multiplier of 15 was applied when the deceased was aged about 45ycars. in bihar state road transport corporation v. chandreshwar mishra 1983 acj 631 (patna) (1984) 2 acc 53, a division bench of patna high court opined that the multiplier to be applied in .....
Tag this Judgment!Court : Guwahati
..... to the decision of the supreme court in jugal kishore v. sitamarhi central cooperative bank : 1967crilj1380a , where it was held that a registrar exercising powers under the bihar and orissa cooperative societies act is a court subordinate to the high court. referring to section 48 of the aforesaid act it was observed that the registrar is, to all intents ..... in section 115 of the code of civil procedure is not a civil court either within section 3 of the code of civil procedure or within section 3 of the bengal, agra, assam, civil courts act, 1887, still any court in section 115 of the code of civil procedure may be and is 'a court subordinate to the ..... to appeals, etc.19. this aspect regarding subordination of one court to another was elaborately discussed by the calcutta high court in sailaja kanta v. state of west bengal : air1971cal137 . in this case also referring to section 3 of the civil procedure code it was contended that a court not falling within the courts referred to in the said .....
Tag this Judgment!Court : Guwahati
..... . dixitulu, (1979) 2 scc 34 : (air 1979 sc 193), b. s yadav v. state of haryana, air 1981 sc 561 : (1981 lab 1c 104), ranjit prasad sinha v. state of bihar, air 1987 sc 1894: 1987 lab 1c 1633. 13. from the decisions of the supreme court referred to earlier, the following principles can be gathered :-- (a) control over the district ..... , air 1975 sc 613 : (1975 lab 1c 375), state of haryana y. inder prakash anand, air 1976 sc 184'l : (1976 lab 1c 1190), baradakanta mishra v. high court of orissa, air 1976 sc 1899 : (1976 lab 1c 1202), baldev raj guliani v. the p & h high court, air 1976 sc 2490 : (1976 lab 1c 1633), state of u.p. v ..... officers in the following decisions: 'the high court, calcutta v. amal kumar roy, air 1962 sc 1704, state of west bengal v. n.n. bagchi, air 1966 sc 447, the state of assam v. ranga muhammad, air 1967 sc 903, state of orissa v. sudhansu sekhar misra, air 1968 sc 647, g. s nagmoti v. state of mysore (1969) 3 scc 325 .....
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