Court : Guwahati
..... public order, be restricted or abrogated so as to ensure the proper discharge of their duties and maintenance of discipline among them.by the constitution (fiftieth amendment) act, 1984, the article was substituted. by the substituted article the scope of the parliament's power to so restrict or abrogate the application of any of ..... of these forces and the maintenance of discipline among them is considered can be seen from article 33 of the constitution. prior to the constitution (fiftieth amendment) act, 1984, article 33 provides as follows:33. power to parliament to modify the right conferred by this part in their application to forces, etc. parliament ..... 1985)iillj206sc wherein in paragraph-140 observed as follows:140. the expression 'law and order', 'public order' and 'security of the state' have been used in diffierent acts. situations which affect' public order' are graver than those which affect' law and order' and situation which affect 'security of the state 'are graver than those .....
Tag this Judgment!Court : Guwahati
..... representative carried in the vehicle', the conclusion is irresistible that prior to the aforesaid amendment act of 1994, even if the widest interpretation is given to the expression 'to any person' it will not cover either the owner of the goods or ..... or his representative when being carried in a goods vehicle the accident occurred. if the motor vehicles amendment act of 1994 is examined, particularly section 46, by which the expression 'injury to any person' in the original act stood substituted by the expression 'injury to any person including owner of the goods or his authorized ..... gratuitous passenger traveling in a goods vehicle, which has been arrived at after forensic analysis of various provisions of the motor vehicles act, 1939 and the motor vehicles act, 1988, both before and after the amendment made in the year 1994, considering various provisions covering the field. in fact, in asha rani (supra), the apex .....
Tag this Judgment!Court : Guwahati
..... state in u.s. a. framed after furman v. georgia, in general, and clauses 2(a), (b), (c) and (d) of t he indian penal code (amendment) bill passed in 1978 by the rajya sabha, in particular, dr chitale has suggested these 'aggravating circumstances':aggravating circumstances: a court may, however, in the following cases impose ..... 51. the relevant for the purpose of the present case is the 3rd circumstance mentioned above, i.e. the probability that the accused would not commit criminal acts of violence as would constitute a continuing threat to society. admittedly the offence took place seven years back. the accused escaped from the judicial custody during the ..... guilt.29. from the foregoing discussion we have no alternative but to reach an irresistible conclusion that the expression 'magistrate' occurring in section 26 of the evidence act can only mean a judicial magistrate but not an executive magistrate.30. in the light of the foregoing discussions and the conclusions, in our view, exts-15 .....
Tag this Judgment!Court : Guwahati
..... the aforesaid initial letter dated april 2, 2004, the respondent no. 3 union by its application dated august 8, 2004 put forwarded its further proposal for amendment of the certified standing order.5. the petitioner-company received the communication dated august 5, 2004 containing the above intimation on august 9, 2004 and it had ..... petition (para-3), the petitioner company initially was a ltd. company, but subsequently it was converted to private ltd. company. as per the requirement of the act, the petitioner-company has its certified standing order which was certified by the certifying officer-cum-labour commissioner, assam on july 24, 1963. according to the petitioner, ..... modal standing order, the age of retirement of its workmen should be 58 years.2. the petitioner is a private ltd. company registered under the indian companies act, 1956, and one of its factories is located at makum road tinsukia, assam. its factory is engaged in manufacturing and fabrication of steel items of various .....
Tag this Judgment!Court : Guwahati
..... under the circumstances, will squarely govern this case. it may be pertinent to mention that section 139(3) underwent further amendment by the taxation laws (amendment and miscellaneous provisions) act, 1986, with effect from april 1, 1987 and, by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989. we do not propose to examine the effect of the changes made by ..... (1)'. the expression 'or the period extended by the income-tax officer' which appeared in section 22(2a) of the 1922 act was found missing in section 139(3). however, that change too was done away with by the taxation laws (amendment) act, 1970, which inserted with effect from april 1, 1971, the expression 'or within such further time which, on an application ..... these amendment acts as it is not necessary to do so in view of the fact that the case before us pertains to the assessment year 197g-77. 8. in regard to .....
Tag this Judgment!Court : Guwahati
..... delux wines [1990] 77 stc 373, the andhra pradesh high court while dealing with the scope and ambit of section 14 of the andhra pradesh general sales tax (amendment) act, 1985 for reopening of assessment holding that in the exercise of such power, the authority concerned has to have materials de hors the assessment record and that the reopening of ..... v. lakhmani mewal das.11. before adverting to the rival contentions, it would be appropriate to notice the relevant provisions of the act and the rules involved.12. the act is a legislation to amalgamate, consolidate and amend the laws relating to the levy of tax on the sale or purchase in the state of assam.13. 'sale price' is ..... defined in section 2(34) of the act. the relevant portion thereof is extracted hereinbelow :2(34)(d). in respect of a sale under .....
Tag this Judgment!Court : Guwahati
..... resolution, upon raising the age of superannuation to 60 years, the service rules of the pollution control board, assam, should be suitably amended. however, it is not known as to whether any such amendment has been brought to the rules.14. as noted above, the basic question which calls for consideration of this court is as to ..... environmental engineer under the board holding the charge as the member secretary, has assailed the legality and/or validity of the annexure-6 communication dated 26th february, 2007 issued by the government of assam in the environment and forests department directing him to hand over charge of member secretary to the senior most officer/engineer on ..... the government in the environment and forest department is authorized to issue the impugned letter dated 26.2.2007 asking the petitioner to act in a particular way on ground of attaining the age of superannuation with effect from 28.2.2007. while it is the case of the petitioner that he being an employee of the board, .....
Tag this Judgment!Court : Guwahati
..... , customs rejected the explanation of the petitioner and confiscated the seized cloth in question under section 111(p) of the customs (amendment) act, 1969 and made the confiscation absolute in terms of section 125(1) of customs act, 1962, and also imposed a penalty of rs. 1,000/- on the petitioner under section 112 of the customs ..... collector, however, rejected that prayer and at the same time rejected the appeal itself for non-compliance with the provisions of section 129(1) of the customs act, 1962. a revision application was filed against this order before the government of india and that application was also rejected. hence this writ petition against the aforesaid ..... observed that the appellate authority is fully competent to reject the appeal for noncompliance with the revisions of sub-ection (1) of section 129 of the customs act, 1962. then it has observed that it would serve no purpose to keep the appeal pending indefinitely.10. it is correct that the appellate authority is competent .....
Tag this Judgment!Court : Guwahati
..... rule no. 4736 of 1997 photovisual (assam) private limited v. commissioner of taxes.8. the learned additional advocate-general per contra has argued that following the constitution (forty-sixth amendment) act, 1982, clause (29a) of article 366 was inserted defining 'tax on sale or purchase of goods' to mean amongst others, a tax on the transfer of property in ..... a bearing on the issues to be adjudicated upon. clause (29a) of article 366 of the constitution of india inserted by the constitution (46th amendment) act, 1982 is extracted hereinbelow :article 366(29a).... 'tax on the sale or purchase of goods, includes...(b) a tax on the transfer of property in goods ( ..... best of his judgment, assessment of tax payable by such dealer.15. a combined reading of the provisions of the constitution and the act, referred to above, makes it abundantly clear that with the 46th amendment of the constitution, a levy on the transfer of property in goods (whether as goods or in some other form), involved in .....
Tag this Judgment!Court : Guwahati
..... initiation of proceedings under section 147 of the act by the income-tax officer was justified.15. sections 147 and 148 of the act have undergone substantial amendments by the direct tax laws (amendments) act, 1987, and the direct tax laws (amendments) act, 1989, with effect from april 1, 1989. after the said amendments, sections 147 and 148 read as follows ..... from assessment. the fact that the words 'definite information' which were there in section 34 of the act of 1922, at one time before its amendment in 1948, are not there in section 147 of the act of 1961, would not lead to the conclusion that action can now be taken for reopening assessment even ..... facts necessary for assessment of the said company and, therefore, the conditions precedent for invoicing the power under section 147 read with section 148 of the act was not fulfilled and the assessing officer had no jurisdiction to issue the impugned notice. without prejudice to the said contention, however, the petitioner filed a .....
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