Court : Guwahati
..... judicial review of this court in a writ proceeding under articles 226 and 227 of the constitution of india over the action and proceeding taken up by the census authority/authorities under the census act, 1948 and the rules framed thereunder and the census report under the census act 1948, the objection raised by the intervener questioning the power ofjudicial review of this court in the present writ petition shall not be entertained.23. ..... census act, 1948 provides that--no court inferior to that of a presidency magistrate or a magistrate of the second class or in a part-b state, a magistrate corresponding to a magistrate of the second class shall try whether under this act or under any other law, any act or omission which constitutes an offence under this act or any other law, any act or omission which constitutes an offence under the census act, 1948 ..... of the considered view that this court has the power for judicial review over the proceedings and steps taken up by the census authority/authorities in the census act, 1948 for preparing the census report under the census act 1948 and the rules framed thereunder and also over the census report.33. ..... respondents in course of hearing mentioned that this court has no power of j udicial review of the proceeding taken up by the census authority/authorities mentioned in the census act, 1948 and the rules framed thereunder for preparing the census report for the state of manipur and the census report of india 2001 for the state of manipur. .....
Tag this Judgment!Court : Guwahati
..... if a hindu male person, while having a legally wedded wife, marries another female person after the act of 1956 has come into force, then, the second marriage would be illegal and the female person, who undergoes such a second marriage, cannot, as already indicated above, be legally treated as a wife and hence, the ..... before proceeding any further, it is pertinent to note that section 5 of hindu marriage act, 1955 (hereinafter referred to as 'the act of 1955') lays down the conditions for solemnisation of a valid marriage between two hindus. ..... while interpreting rule 1 of section 10 of the act of 1956, it has to be borne in mind that before coming into force the act of 1956, there was no legal bar for a hindu male to marry more than one female person, but after coming into force of the act of 1956, the second marriage, during the subsistence of the first marriage, is void. ..... in the face of what is contained in section 5(i) read with section 11 of the act of 1955, it logically follows that insofar as the marriage between the said deceased and the appellant no. ..... it is also, at this stage, essential to note that section 16 of the act of 1955 makes the children of a void and voidable marriage legitimate so far as their right of succession is concerned. ..... this is an appeal under section 384 of the indian succession act against the order, dated 31.8.2002, passed by the learned district judge, kamrup, guwahati, in succession case no. .....
Tag this Judgment!Court : Guwahati
..... that income-tax shall be charged for any year at any rate or rates tax at that rate or those rates shall be charged for that year in accordance with, and subject to the provisions of, this act in respect of the total income of the previous year of every individual, hindu undivided family, company and local authority, and of every firm and other association of persons or the partners of the firm or the members of the ..... the resolving of the issue raised in this case revolves round the question as to the correct interpretation of sub-section (4) of section 3 of the income-tax act (hereinafter referred to as 'the act') and the extent of limitation on the power of the income-tax officer under the said sub-section to withhold consent to vary the meaning of the expression 'previous year' by an assesses. 2. ..... power to treat the period of 21 months as the previous year for the assessment year 1952-53 and that the total income for the period, of 21 months had to be assessed at the rate specified in the relevant finance act for that total income and the income-tax officer could not apply the rate applicable to the income of the last period of 12 months. ..... therefore, the assessee-company sought permission of the income-tax authorities to vary the meaning of the expression 'previous year' under section 3(4) of the act and the assessee-company was allowed to change its 'previous year' from 30th june to 31st march effective from the assessment year 1983-84. 4. .....
Tag this Judgment!Court : Guwahati
..... of the observations this court made in that caseobservations which i think still apply to cases which have been brought to this court after the constitution of india came into force, for, the central act (preventive detention act, 1930) still empowers the detaining authority to withhold from the detenu such information as it considers fit to withhold from him in the public interest. ..... the right to have the grounds on which the detention order is made has been guaranteed by the constitution and has been repeated in section 7, preventive detention act, according to which the grounds on which the order is based have to be communicated to the detenu as soon as it may be possible in order to afford him the earliest opportunity of making a representation against the ..... the omission to include any of these particulars in a given case may not necessarily amount to a non-compliance with the requirement of section 7, preventive detention act, for whether there has been a substantial compliance with the requirement of law must necessarily depend on the circumstances of each particular case and can be decided only in relation to ..... the detenu in these circumstances is entitled to ask for his release and there is nothing in article 22 of the constitution, or in the preventive detention act which makes it obligatory for the court to ask for the grounds of detention where they have not been supplied within a reasonable time or for the supply of further information in order to make the ..... 1948 pat .....
Tag this Judgment!Court : Guwahati
..... and on conclusion of the trail vide impugned judgment dated 12.6.1995 the accused appellant was convicted under section 20(b)(i) of the ndps act (for short the act) and he was sentenced to rigorous imprisonment for five years and to pay a fine of rs. ..... now coming to the question of alleged violation of the provisions of sections 52, 55 and 57 of the act, the trial court considered the submission and held that the accused has failed to establish that he has been prejudice in any manner for the alleged non-compliance of the above ..... follows that any collection of material, detention or arrest of a person or search of a building or conveyance or seizure effected by an officer not being an empowered officer or an authorised officer under section 41(2) of the ndps act, lacs sanction of law and is inherently illegal and as such the same cannot form the basis of a proceeding in respect of offences under chapter iv of the ndps act and use of such a material by the prosecution vitiates the trial. ..... the learned counsel has alleged violation of the provisions of sections 41 and 42 of the act and has placed reliance on a decision of this court in the case of kailash chowdhury ..... the bar that the initial burden is on the prosecution to establish that the accused was in conscious possession of the contraband articles but once the possession is established, in view of the provisions of sections 35 and 54 of the ndps act, the burden is placed on the accused to prove that he had no culpable mental state. .....
Tag this Judgment!Court : Guwahati
..... the learned magistrate was of the view that the servant could not be held liable if he was not aware of the contents, and that the word 'person' as occurring in sections 7 and 16 of the prevention of food adulteration act only meant the owner or proprietor of the shop.a case identical on facts came up for decision before the supreme court and a blue print of the judgment of the supreme court in criminal appeal no. ..... apart from the fact that the warranty is not legally proved, this cannot be construed to be a warranty coming within section 19(2) of the said act and, therefore, the accused cannot plead that the case comes within that clause.6. ..... the result, therefore, is that on the basis of the finding, the accused is convicted under section 7 read with section 16 of the prevention of food adulteration act and he is sentenced to a fine of rs. ..... ghose, however, contended that there was a warranty coming within section 19(2) of the prevention of food adulteration act. ..... : on the basis of the finding, the accused was liable to be convicted under section 7 read with section 16 of the prevention of food adulteration act.5. mr. ..... because of certain difference of views in the high courts of the country on a point involved in this case, namely as to whether a servant could be held liable for an offence under section 7 read with section 16 of the prevention of food adulteration act.2. .....
Tag this Judgment!Court : Guwahati
..... taken care of, but the dispute for which the present petition for appointment of arbitrator is pending has nothing to do and there is no provision in the act in that regard inasmuch as at the initial stage the respondents failed to deliver the entire articles of the project and, in fact, in the present act, there is provision that if anything is lost, the same will be deducted from the compensation fixed and as such the present petition for appointment of the ..... in view of the discussion held above, it is clear that all rights, title and interest of the company relating to the undertaking vested in the state government by virtue of section 3 of the act and all contracts and arrangements as existing immediately before the appointed day, were deemed to have been terminated on the appointed day. ..... hence, any amount on that count could be deducted while determining the amount of compensation under section 7 of the act, or while considering the matter under section 11 of the act, which says that the state government shall be entitled to deduct certain amount from the gross amount payable to the company, and particularly, clause (e) of section 11, which provides that the amount equivalent to the loss ..... the question that arises for consideration is as to whether, while terminating all the contracts by operation of law, the provisions of the act supplies any machinery for settlement of disputes between the parties, or the parties are left without any remedy.16. .....
Tag this Judgment!Court : Guwahati
..... , it has been submitted that the said decisions instead of supporting the case of the election petitioner supports his contention that mere infraction of the provision of the constitution or the act or the 1961 rules would not ipso facto render the election of the returned candidate void unless such infraction has materially affected the result of the election and the burden of establishing ..... returned candidate has been materially affected because of the setting of the polling station in a wrong place and subsequent shifting, no such presumption, in my opinion, can be drawn, as section 100(1)(d) of the act in clear terms provide that the election of the returned candidate can be declared void on any of the ground enumerated therein, provided such ground materially affected the result of the election. ..... discussed above, since the election petition has been filed challenging the result of the returned candidate on the ground of noncompliance of the provisions of the act and the 1961 rules framed thereunder, the election petitioner has to prove such non-compliance and also that the same has materially affected the result of the ..... school (madhya), without issuing any notification and without even intimating the election agents as well as other voters thereby violating the provisions of section 25 and 58 of the act, as well as the conduct of election rules, 1961 (in short, 'the 1961 rules'), framed thereunder, thus depriving a large number of voters from casting their votes in the said .....
Tag this Judgment!Court : Guwahati
..... 1968-69 and interest under section 217 of the income-tax act, 1961, for all the seven assessment years ; and (iv) annuity deposits have not been charged in respect of the assessment years 1964-65 to 1966-67' and he held 'considering all these ..... advance tax under section 212 of the income-tax act, 1961, for all the seven assessment years, (iii) the income-tax officer has not charged interest under section 139 for the assessment years 1964-65, 1965-66, 1967-68 and ..... : '(i) the income-tax officer has erred in not initiating penalty proceedings under section 271(1)(a) for all the seven assessment years and under section 271(1)(c) of the income-tax act, 1961, for all the years except 1965-66 assessment year, (ii) the income-tax officer has erred in not initiating penalty proceedings under section 273 for default of payment of ..... not justified in setting aside the assessments in order to restore to the income-tax officer the right to commence the proceedings ofpenalty under sections 271(1)(a), 271(1)(c) and 273 of the income-tax act, 1961, which had already become barred by limitation on account of failure of the income-tax officer to commence these proceedings within the prescribed time-limit relating to the assessment years as mentioned .....
Tag this Judgment!Court : Guwahati
..... above, we are of the opinion that the element of mens rea has not been dispensed with, either expressly or impliedly, and is to be read into the penalty proceeding under section 18(1)(a) of the act.consequently, to justify imposition of penalty, onus is on the department to establish prima facie by producing some evidence that the assessed is liable to payment of penalty for default to file the return within ..... counsel for the assessee, submits, inter alia, that the tribunal was not right in upholding the levy of the penalty under section 271(1)(a) of the act inasmuch as the ito did not give any opportunity to the assessee to adduce evidence before holding that the ground shown was not proved and it did ..... if harm resulted as a result of his not doing 'anything at all and as such 'no one is held criminally responsible for the harmful consequences, of his omission to act, whether that omission be careless or intentional, unless the prosecution can prove that he was under a legal obligation to take action in the particular circumstances in which he was placed. ..... discussing the question ofburden of proof their lordships referred to the principles of law of evidenceas engrained in sections 101 to 114 of the indian evidence act; and it has beenobserved that the penalty proceeding under section 271 of the act is a quasi-criminal proceeding, but not a criminal prosecution as such, and, therefore,the doctrine of criminal jurisprudence that the guilt of the accused shallbe established .....
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