Court : Guwahati
..... a civil court or a judicial magistrate.24. it is evident from herein above that an assistant labour commissioner following the amendment is empowered to act as the authority under section 15. the amendment act does not disclose that the same had been accorded a retrospective effect. in other words, at all relevant times for ..... case could not have exercised his power thereunder.23. incidentally the wages act had undergone an amendment in the year, 2005, whereafter in terms of the payment of wages (amendment) act, 2005, following officers/ persons can be appointed by the appropriate government to act as the authority thereunder.(a) any commissioner for workmens compensation, or(b ..... they not having challenged the notification appointing him to exercise the powers thereunder. this is more so in absence of any bar under the wages act (un-amended) to appoint the assistant labour commissioner as such authority. no serious endeavour on behalf of the petitioner to dispute the dues quantified in the .....
Tag this Judgment!Court : Guwahati
..... initially registered as public interest litigation, on the petition of the secretary general, north eastern co-ordination committee and human rights. meghalaya, the writ petition was subsequently amended by making the wife of the deceased as the petitioner no. 2 whereupon by the order dated 16-10-1998 the case was converted into a normal civil rule ..... of the undertrial prisoner and;4. to constitute state human rights commission and human rights court as required under sections 21 arrd 30 of the protection of human rights act, 1993.2. mr. s.p. mahanta, the learned counsel for the petitioner and mr. a. sharma, the learned advocate general of meghalaya have been heard at ..... prima facie case of custodial violence which resulted in the death of the deceased, the provision of section 106 of the indian evidence act can be readily invoked. under section 106 of the evidence act, it is provided that when any fact especially within the knowledge of any person, the burden of proving that fact is upon .....
Tag this Judgment!Court : Guwahati
..... address a situation like the one in hand notwithstanding, we are of the view that in the garb of interpreting the law, the court cannot add or amend and thereby legislate a provision which is unambiguous and leaves no doubt about the period of limitation of an action against a wrong, which must be only ..... have carefully perused the said judgment, which mainly dealt with the question whether the district judge can entertain and adjudicate claims and suits under the fatal accidents act, 1855 in the capacity of presiding officer of tribunal or commissioner, workmen's compensation. it was finally held that the district judge as principal civil court has ..... was specifically raised, the impugned judgment contains no discussion or finding on this particular issue. his further submission is that as per the scheme under the indian electricity act, the state government has already granted rs. 10,000/- to the claimants and, therefore, such a belated claim should not have been entertained.8. mr. s .....
Tag this Judgment!Court : Guwahati
..... provision to the effect that the orders passed by the recovery officer shall be deemed to have been made by the tribunal as contained in the pre-amended section 30 of the act has been done away with and now, anybody aggrieved, can prefer appeal within the tribunal and he is not required to approach the appellate tribunal.29 ..... 2003 which is rs. 30,000/-, since the amount involved in the execution proceeding is more than rs. 30,00,000/-.28. after the amendment of section 30 of the act brought by act-i of 2000 with effect from 17.1.2000, the provision has been made for preferring appeal within the tribunal and not before the appellate ..... for preferring appeal is misconceived. mr. sharma, learned counsel submitted that having regard to the earlier position and its effect before the amendment of the act of 1993, the rule making authority brought the amendment in 2003 prescribing particular fee to company the appeal and there is nothing wrong in it.21. i have considered the submissions made .....
Tag this Judgment!Court : Guwahati
..... person before the enquiry or trial is commenced, makes the limitation of the power of the police for further investigation clear beyond doubt. section 8 of the criminal law (amendment) act makes the procedure for the trial of warrant cases applicable to trials before the special judge.if we turn to the new section 251-a, cr.p.c. we find ..... section 173 and the enactment of section 251-a. still the principle enunciated in the two decisions appears to have been approved by the legislature by the amending act 26 of 1955.10. even granting that such investigation was permissible it was the duty of the police under section 173 (4), cr.p.c. to have given ..... false. i have no doubt that there is no provision in the criminal procedure code for such further investigation or for the district magistrate to accord permission for it.7. the amended sub-section 4 of section 173-which requires that copies of the report under section 173 (1), of the first information report under section 154, and of all other .....
Tag this Judgment!Court : Guwahati
..... by a wrong note in the rules which referred to the financial year. the definition of the word 'year' has been substituted in section 2 (12) of the act, by amending act xii of 1952, to mean the financial year ; but as it was, the petitioners had originally the option to choose their year, which, as shown in their registration ..... either wholly in assam or both in and outside assam during the twelve months immediately preceding the date of the commencement of the amending act exceeded rs, 12,000, shall be liable to pay tax on sales which have taken place or deemed to have taken place in assam on and from the ..... determining liability to tax dealers were divided into two aforesaid classes.44. clause (1-a) was added by amending act iv of 1951. this clause has no bearing on the question before us. in 1954 section 3 was amended, by the assam sales tax (amendment) act, 1954. under section 3 (1) every dealer, whose gross turnover from sales which have taken place .....
Tag this Judgment!Court : Guwahati
..... eevenue manual contains rules framed under sections 129,152 and 155 (b) and (c)rule is provides that the provisions of the civil procedure code and all enactments amending the same relating to the trial of suits, evidence and examination of wit. nesses, procuring the attendance of witnesses and of production of documents shall apply ..... under section 142 of the regulation, he would merely have reported to the deputy commissioner. the report would have been merely an executive or administrative act of an executive officer. the appellate jurisdiction of the deputy commissioner sprang or arose from the fact that the sub-deputy collector had at one stage ..... opposite parties urges that the sub-deputy collector and the deputy commissioner, the appellate authority, both were mot courts within the meaning of the act when they purported to act under the assam land and bevenue regulation. [after recapitulating the facts culminating in the allegation that the contents of the notice and the speeches .....
Tag this Judgment!Court : Guwahati
..... of section 8(2)(f)(vii) of the assam agricultural income-tax act (as it stood prior to its amendment by the assam taxation laws (third amendment) act, 1989) without considering the implication of the second proviso to section 8(2) of the said act and the provisions of rule 5 of the assam agricultural income-tax rules ..... are 1982-83, 1983-84 and 1984-85. the assessee submitted returns of its agricultural income claiming deduction under section 8(2)(f)(vii) of the act. the agricultural income-tax officer completed the assessment disallowing the claims of deduction. the assessee preferred an appeal before the assistant commissioner of taxes (appeals), this ..... actual business income and the agricultural income. therefore, the legislature thought it fit to apportion the income in the said manner prescribed. the income-tax act and the rules do not however prescribe any apportionment so far as expenses are concerned unlike the manner prescribed for agricultural and business income, learned counsel .....
Tag this Judgment!Court : Guwahati
..... amendments under act 1 of 1948, the amendments in the rules could be justified under that power in spite of the wrong words used in the opening part of the notification of december 28, 1949 ..... state of madhya pradesh : [1964]52itr583(sc) the supreme court observed as follows : 'it is true that in the opening part of the notification it is said that the amendments were made under rule 17 of the tax rules; but that in our opinion would not conclude the matter, for if the government had the power to make ..... have agreed to enter into the partnership. it is thus found that the agreement of partnership in question is contrary to the relevant provisions of the indian contract act and the indian partnership act itself. that being so, the partnership deed is invalid, and, therefore, the income-tax officer in exercising his power for cancellation is justified in being .....
Tag this Judgment!Court : Guwahati
..... parties agreed, is, whether the tripura state cotton cloth and yarn control order 1358 t.e. as amended, has been repealed by the promulgation of the 'essential supplies (temporary powers) act 1946' by virtue of the 'merged states (laws) act (act lix of 1949)'. the other point put forward by the learned counsel for the petitioner is that it ..... laws to continue all jaws in force in tripura or any part thereof immediately before the commencement of this order shall continue in force until repealed or amended by a competent legislature or authority;provided that all powers exercisable under the said laws by his highness the maharaja or the government of the state shall be ..... that it is not a case for simple storage but storage for sale. the petitioner is therefore liable under paragraph 4 read with paragraph 26 (a) of the amended tripura state cotton cloth and yarn control order, 1358 t.e.17. now, the second point regarding 'intentionally omitting to furnish the information etc.' intention is .....
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