Court : Guwahati
..... specified in clause (ii) of section 5; or(c) that the consent of the petitioner, or where the consent of the guardian in marriage of the petitioner [was required under section 5 as it stood immediately before the commencement of the child marriage restraint (amendment) act, 1978 (2 of 1978)], the consent of such guardian was obtained by force [or by fraud as to the nature of the ceremony or as to any material fact or circumstance concerning the respondent]; or(d) that the respondent was at the time of the marriage pregnant ..... be entertained unless the court is satisfied--(i) that the petitioner was at the time of the marriage ignorant of the facts alleged; (ii) that proceedings have been instituted, in the case of a marriage solemnized before the commencement of the act, within one year of such commencement and in the case of marriages solemnized after such commencement, within one year from the date of the marriage; and (iii) that marital intercourse with the consent of the ..... has faild to prove the ingredience to constitute a voidable marriage to get the marriage annulled by a decree of nullity or the conditions enumerated in section 13(1)(iii) to dissolve the marriage by a decree of divorce as required under the said provision of the act, as both the parties are living separately since the year 1996 and there is no chance of re-conciliation, the marriage between the parties has irretrievably broken down and, therefore, it should be dissolve by passing a decree of divorce. mr. .....
Tag this Judgment!Court : Guwahati
..... the assessee had denied it and that the fact that the officercould have made further enquiries, but did not do so, did not take the case out of section 34 of the indian income-tax act, 1922, as the assessee had failed to place truly and fully all the material facts before the officer and the notings made by the officer in the order sheet did not amount to a ..... the decision emphasises that though the authority is not fettered by technical rules of evidence and pleadings and is entitled to act on materials which may not be accepted as evidence in a court of law, it is not entitled to make a pure guess or make an assessment without reference to any evidence or ..... in the former case, the tribunal received some information from the department and acted on the same without disclosing the same to the assessee and without giving him an opportunity to rebut ..... this is a reference under section 250(1) of the income-tax act, 1961 (for short, ' the act' ), by the income-tax appellate tribunal, guwahati bench, guwahati, at the instance ..... --it is argued for the assessee that section 147 of the act could not have been validly invoked by the income-tax officer since the conditions precedent contemplated therein ..... dispute that the income-tax officer had issued notice under section 148 of the act followed by a notice under section 142(1) of the act and no return or reply was submitted. ..... subsequently issued a notice in terms of section 142(1) of the act and it was served on the assessee on july 26, 1980. .....
Tag this Judgment!Court : Guwahati
..... 49,15,930 made by the assessing authority without even discussing as to whether the assessee-company comes within the exception stipulated in section 73 of the act, in other words whether the loss, which is claimed to be set off is arising out of the principal business of the assessee of granting loans and advances. mr. ..... whether, on the facts and in the circumstances of the case and on a correct interpretation of the explanation to section 73 of the income-tax act, 1961, the tribunal was correct in law in holding that the provisions of section are not applicable to the case of the assessee-company ?2. ..... in appeal preferred by the assessee before the commissioner of income-tax (appeals), guwahati, under section 143(3) of the act, the order of the assessing authority was interfered with on the ground that in view of the explanation to section 73, loss claimed by the assessee cannot be said to be in respect of the speculation business as the same was in respect of granting ..... bhuyan, learned counsel for the revenue, referring to the provision contained in the explanation to section 28 as well as section 43(5) and section 73 of the act has submitted that the assessee-company having claimed that the loss suffered by it to the tune of rs. ..... this appeal by the revenue under section 260a of the income-tax act, 1961 (in short 'the act'), is directed against the order passed by the income-tax appellate tribunal, gauhati bench, dismissing the appeal filed by the revenue. .....
Tag this Judgment!Court : Guwahati
..... not without jurisdiction and if so, whether the fresh assessment made by the inspecting assistant commissioner (assessment) was also not without jurisdiction (4) whether, on the facts and in the circumstances of the case, the tribunal acted in law in omitting to record findings of fact disputed and supported by an affidavit and'whether the same has not vitiated the order of the tribunal in fact as well as in law (5) whether, on the facts and in the circumstances of the ..... case, the tribunal acted judicially, based on material in holding that the assessing officer did not act on surmises and conjectures in forming an opinion that the price paid by the assessee for the land included the cost of the trees standing on the land at the appropriate time ..... (7) are attracted upon a change of jurisdiction over the assessment from, the income-tax officer concerned to the inspecting assistant commissioner (assessment), otherwise than in pursuance of an order made under sections 125 and 125a of the act (3) whether, on the facts and in the circumstances of the case, the order passed by the commissioner of income-tax under section 63, reversing the direction issued under section 144b of the .....
Tag this Judgment!Court : Guwahati
..... proceedings in respect of a juvenile pending in any court in any area on the date on which this act comes into force in that area, shall be continued in that court as if this act had not been passed and if the court finds that the juvenile has committed an offence, it shall record such finding and instead of passing any sentence in respect of the juvenile, forward the juvenile to the ..... dey, however, submitted that during the pendency of criminal, appeal, the juvenile justice act has been amended and the age of the juvenile is increased to 18 years from 16 years. ..... so far the application of the juvenile justice (care and protection of children) act, 2000 is concerned, the said act was published in the gazette dated december 30, 2000 only. ..... board which shall pass orders in respect of that juvenile in accordance with the provisions of this act as if it had been satisfied on inquiry under this act that a juvenile has committed the offence.'9. ..... there is no dispute at the bar that at the relevant time, the juvenile justice act, 1987 was holding the field. ..... section 20 of the said act of 2000 is very specific which reads as follows :'20. .....
Tag this Judgment!Court : Guwahati
..... in the above circumstances we hold that the contention raised on behalf of the state, though attractive, is difficult to uphold that provision of appeal as contained under sub-section (5) of section 65 of the act provides a post-decisional hearing curing the violation of general rule of providing a hearing prior to passing of an adverse order cancellation of registration of society which ultimately results in extinction of the society as a corporate ..... a perusal of the order passed by the registrar of co-operative societies dated april 14, 1994 indicates that as a consequence of an enquiry held under section 60 of the assam co-operative societies act, 1949 (hereinafter to be referred as 'the act'), it appeared to the registrar on the basis of the report that the registration of the society was obtained on false information and forged documents and forged balance sheet was also submitted in ..... opinion that the society ought to be dissolved, whether the society has commenced working or not or has ceased working or has ceased to comply materially with any condition as to registration under the act, rules or bye-laws, are questions of fact which is/are to be adjudicated by the registrar on the basis of the materials available. ..... in the case in hand, undoubtedly there is a provision for filing an appeal against an order passed under section 65(2) of the act and the order of cancellation ofregistration is given effect to on expiry of the period of two months or on disposal of the appeal .....
Tag this Judgment!Court : Guwahati
..... the subsequent combing operations carried out by the armed forces, taking over the administration of the district in purported exercise of powers given under the act, the naga people's movement for human rights (npmhr) as petitioner in this petition under article 226 of the constitution of india seeks, inter alia, a declaration that section 6 of ..... the act is unconstitutional and void; a writ of certiorari quashing the notification declaring the district as a disturbed area; an order or direction commanding the respondents to pay exemplary damages to the persons ..... (4) no civil proceedings in which relief is claimed against the president or the governor of a state, shall be instituted during his term of office in any court in respect of any act done or purporting to be done by him in his personal capacity, whether before or after he entered upon his office as president or as governor of such state, until the expiration ..... the aid and advice of council of ministers; and that in this particular case while exercising power under section 3 of the act for declaring the senapati district of manipur to be a disturbed area, the governor of manipur acted with the aid and advice of the council of ministers and, as such, there is no reason, according to the learned advocate general, why the notification cannot be .....
Tag this Judgment!Court : Guwahati
..... third ito : [1967]66itr287(mad) , the madras high court hasheld that the discretion vested in the income-tax officer under section 220(6) of the income-tax act, 1961, to treat the assessee 'as not being in default' is not merely a naked and arbitrary power but a power coupled with responsibility and the concerned officer should take ..... such order rejecting the application on merits, in hardeodas jagannath , a division bench of this court (assam) while interpreting the provisions of section 45 of the indian income-tax act, 1922, has held that the power not to treat the assessee as a defaulter is a discretionary power conferred on the income-tax officer. ..... , the remedy by way of appeal against the order of confiscation and the imposition of penalty under the sea customs act was held by the supreme court to be not an effective remedy, for no appeal could have been filed without first ..... this writ petition that the penalty has been imposed without permitting the petitioner to avail of his statutory right to pay the duty by yearly instalments, as provided in section 70(2) of the act and furthercomplains that his applications for treating him 'as not being in default' were rejected without rhyme or reason. ..... right of appeal without payment of any duty or security, how come a person who fails to pay the duty due to financial difficulties and penalised under section 73 of the act should be asked to prefer an appeal subject to the payment of the entire estate duty determined by the controller. .....
Tag this Judgment!Court : Guwahati
..... containers at one per cent sale value of the exempted goods even if the sale or supply of containers were not actually made within the meaning of section 2(33) and 2(34) of 'act 1993', meaning thereby, if the supply or sale of containers were made free of cost without consideration or without entering into agreement then the sale price cannot be determined at one ..... of tax on the sale value of the containers expressed or implied, meaning thereby that there must be a sale of the containers either as expressed or implied for levying tax under section 7(8) of the act; 'rule 6a(2)' has gone further and provided for levy of tax on the supply of containers even free of cost, which is not a sale as per the definition of 'sale' given in section ..... wrong for the court to substitute its own opinion for that of the legislature or its delegate as to what principle or policy would best serve the objects and purposes of the act and to sit in judgment over the wisdom and effectiveness or otherwise of the policy laid down by the regulation-making body and declare a regulation to be ultra vires merely ..... authority : [1992]3scr328 , the question came regarding validity of regulation levying development fees in reference to section 91(1)(a) and section 119(2)(c) of the gujarat town planning and urban development act, 1976 where necessity had arisen to augment the revenue for development work and to create fund otherwise by way of rents, loans or advances and as imposition of fee as an incidental .....
Tag this Judgment!Court : Guwahati
..... on the basis of the findings recorded, the tribunal was justified in law in holding that there was valid and legal service of the notice on the assessee in accordance with the provisions of section 41 of the wealth-tax act, 1957, read with order 5, rule 15 of the code of civil procedure, as amended for the state of assam (4) whether, on the facts and in the circumstances of the case, the tribunal was correct in law in computing the period ..... 100itr253(patna) , learned counsel for the assessee submits that the calculation of penalty is to be made from the date of the default in filing the return given in the notice under section 14(2) of the act, and not from the date of default under section 14(1) of the act; and once a notice under section 14(2) is issued and time is granted therein, that precludes penal provisions being attracted, in so far as thefailure to file return under sub-section (1) of section 14 of ..... . learned counsel for the assessee submits before us that in arriving at that finding, the tribunal allowed itself to be influenced by the consideration of the service of notice under section 17 of the act on the assessee's husband, which was invalid ; inadmissible material was used ; and as it is not possible to say to what extent the finding of the tribunal was affected by the inadmissible material used in arriving at the finding, the .....
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