Court : Guwahati
Decided on : Oct-07-1988
..... the bsf would not in any way dilute the control over the bsf vesting in the central government by virtue of what has been stated in section 4 of the border security force act inasmuch as commission of enquiry is a fact finding body and by appointing such a commission no control over the working of the bsf can be said to have been ..... and unauthorised entry into the indian territory and to instil security among the people residing in the border areas of the country. this act in ten chapters covers 142 sections. at first two sets of rules were promulgated. border security force rules of 1969 and adjustment of jurisdiction rules of 1969. later superannuation rules of 1978. border security force pay and allowance rules of 1978. the rules were promulgated .....
Tag this Judgment!Court : Guwahati
Decided on : Mar-30-1988
..... and control of the force in the central government. as the concerned ..... the b.s.f. is an armed force of the union. this is apparent from the provisions of the border security force act, 1968, section 4(1) of which dealing with the constitution of the force states that '(t) here shall be an armed force of the union called the border security force for ensuring the security of the borders of india'. section 4 of the act has vested the general superintendence, direction .....
Tag this Judgment!Court : Guwahati
Decided on : Jul-29-1988
..... the vehicle involved in the accident not being known, the persons affected cannot prefer any claims for compensation. it is, therefore, considered necessary to amend the act suitable to secure strict enforcement of road safety measures and also to make, as a measure of social justice, suitable provisions first for compensation without proof of fault or negligence ..... for compensation for the death of diganta kalita was made by his father and was pending, when on 1-10-82 the motor vehicles amendment act 1982 act 47 of 1982 came into force and a new chapter vii-a 'liability without fault in certain cases', which included section 92-a, was introduced. the claimant respondent moved under ..... of fault and hence it could not have retrospective operation that is it could not be invoked in cases of accident which had occurred prior to its coming into force.7. shri talukdar has relied upon punjab tin supply v. central government : [1984]1scr428 , where in para 17 it was observed 'all laws which affect .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-30-1988
..... the parties, it cannot be said that the minors have been made partners of the partnership as otherwise it would violate the relevant provisions of the indian partnership act and the indian contract act. for such proposition, we may refer to various decisions, namely, in the case of cit v. jagadish jakati & co. : [1979]119itr19(kar) and ..... deed to that effect although the property has been received on dissolution of the firm contrary to the provisions of section 47 as well as the transfer of property act. this assessee, therefore, submits that the authorities below erred in including the income of the minor under section 64. in this appeal, the assessee has also ..... the hands of the assessee under section 64(1). it was submitted that the partnership was evidenced by the intrument of partnership and was allowed registration under the act and that as per deed of partnership of the contribution towards the firms capital was made in the prescribed manner i.e., the house property was contributed .....
Tag this Judgment!Court : Guwahati
Decided on : Jun-22-1988
..... . "but, before issuing the notice, the proviso requires that the officer should record his reasons for initiating action under section 34 (the earlier provision under 1922 act) and obtain the sanction of the commissioner who must be satisfied that the action under section 34 was justified."we experience no difficulty in holding that the assessee ..... escaping assessment in a large number of cases come to the notice of the income-tax authorities after the assessment has been completed. the provisions of the act in this respect depart from the normal rule that there should be, subject to right of appeal and revision, finality about orders made in judicial and quasi ..... [1968]67itr11(sc) the powers of the high court were reiterated." ... the taxpayer may challenge the validity of a notice under section 147 of the income-tax act, 1961, on the ground that either branch of the condition precedent does not exist, but an investigation whether the inferences raised by the income-tax officer from the .....
Tag this Judgment!Court : Guwahati
Decided on : Sep-09-1988
A. Raghuvir, C.J.1. This writ petition is by a Tea Company called Baghmari Tea Company Ltd. The company cultivates and vends tea in the District of Darrang. The Estate obtained a lease of 592.12 acres of land under the New Lease Grant No. 738 from the then Secretary of State of India in Council on May 2, 1919. The indenture of lease was registered on June 19 of the same year per order in Mutation Case No. 9 of 1918-19. The Estate is in possession of the demised land and is cultivating tea on the land.2. The land is divided in sections and trees are planted. The estate whenever in the past cut trees informed the Divisional Forest Officer, Darrang Division, Tezpur for embossing marks before the timber was transported. This practice is recounted to show the estate planted trees and removed them and used the timber without paying royalty to the State Government.3. In Sections 5 and 26 of the leased land standing trees were cut and bushes were cleared to make the land fit for fresh cultiva...
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