Judgment Search Results Home > Cases Phrase: dehra dun act 1871 Court: guwahati Year: 1973 Page 1 of about 12 results (0.081 seconds)

Dr. Curzon G. MomIn Vs. I.S. Phukan, 2nd Additional Income-tax Officer ...

Court : Guwahati

..... is not relevant for the proper determination of the question that arises for consideration. we have to decide this question on the scheme and provisions of the act and particularly of the provisions of section 10 while considering the challenge made against the impugned provision under article 14 of the constitution.6. after making the ..... section, and taxation is the rule and exemption is the exception. section 5 describes the scope of total income. section 10 appears in chapter iii of the act with the heading 'incomes which do not form part of total income' which includes all income from whatever source derived which 'is received' under section 5(1 ..... to the secretary of the society (respondent no. 3) to deduct income-tax of the petitioner at source under the appropriate provisions of the income-tax act, 1961 (briefly 'the act'), and the society is accordingly complying with the direction of the department. the petitioner claims an exemption from payment of tax as, according to him, a .....

Rajputana Stores Vs. Inspecting Assistant Commissioner of Income-tax a ...

Court : Guwahati

..... and in the other on the departmental authority, we think, parliament has adopted an intelligible differentia dictated by the experience gathered in administering the income-tax act. 7. the main thrust of the argument of the petitioner's counsel against the alleged invalidity of the explanation is that since it is based on ..... had been dismissed, penalty proceedings were initiated against it by the income-tax officer, jorhat, in terms of clause (c) of section 271(1) of the act. the penalty proceedings had, however, to be referred by that income-tax officer to the inspecting assistant commissioner, dibrugarh, inasmuch as he found that the penalty payable ..... inspecting assistant commissioner of income-tax, dibrugarh range, dibrugarhimposing on the petitioner a penalty of rs. 10,000, under section 271 of the income-tax act, 1961, briefly called 'the act' hereafter. for the year 1964-65 the petitioner submitted a return of its income on october 21, 1964, showing its total income at rs. 28 .....

Assam Financial Corporation Vs. Commissioner of Wealth-tax and ors.

Court : Guwahati

..... , hereinafter briefly referred to as the corporation, is about the exact legal connotation of the expression 'individual' used in section 3 of the wealth-tax act, 1957, hereinafter called 'the act'. 2. the facts that have led to the making of the present petition can be briefly summarised. on january 23, 1968, the wealth-tax officer ..... the assessment year 1959-60. it was suggested to the corporation simultaneously that if it approached the appropriate authority for its being declared a company under the act, the tax demand could be considerably scaled down. however, the corporation neither paid the tax nor approached the competent authority, for declaring it as a company ..... that the exact scope of the expression 'individual' used in section 3 is to be gathered from a harmonious reading of all the provisions of the act and that when so read the expression would negative the contention of the respondents that it embraces juristic persons such as statutory corporations. shri battacharjee cited .....

Assam Co-operative Apex Bank Ltd. Vs. Commissioner of Income-tax and a ...

Court : Guwahati

..... or the government of assam, or other securities specified in clauses (a), (b), (c) and (d) of section 20 of the indian trusts act and to act as agents of co-operative societies for the purchase and sale of shares and securities.'18. the petitioner's contention before the commissioner as well as before ..... the court must intervene to review their decision. moreover where it appears to an appellate court that no person, if properly instructed in the law and acting judicially, could have reached the determination in question, the court may proceed on the assumption that a misconception of law has been responsible for the determination, ..... our attention to champalal binani v. commissioner of income-tax : [1970]76itr692(sc) , where their lordships have held (page 695) : '.....the income-tax act provides a complete and self-containedmachinery for obtaining relief against improper action taken by the departmental authorities, and normally the party feeling himself aggrieved by such action cannot be .....

Swarnalata Dutta Barua and anr. Vs. National Transport India Pvt. Ltd. ...

Court : Guwahati

..... of motor vehicles or damages to any property of a third party so arising. claims tribunals have been constituted under the provisions of section 110(1) of the act, which is in the following terms:-- '110. claims tribunals.-- (a) a state government may by notification in theofficial gazette, constitute one or more motor accidents ..... i have already pointed out, the learned. counsel for the respondent no. 2 took a legal objection that after the passing of the general insurance business (nationalisation) act 1972, the respondent no. 2 should have been substituted by the . general insurance corporation of india. there is no force in this contention. indian insurance companies ..... in the capital of every indian insurance company stood transferred to and vested in the central government under the provisions of section 4 of the said act. only in the case of foreign insurance companies the undertakings were taken over by the central government. even in the case of such foreign insurance companies .....

Srikrishna Stores and anr. Vs. Superintendent of Taxes and ors.

Court : Guwahati

..... 'meaning definition' and 'inclusive definition' and their fields of operation are distinctly different. the expression 'contract' is defined in section 2(2) of the act. to mean, inter alia, any agreement for carrying out for cash or deferred payment or other valuable consideration the preparation of any movable property. therefore, the ..... from its tailoring department, such garment shall fall in the category of 'ready-made garments'. the expression 'ready-made garment' is not defined in the act. in the oxford pocket dictionary, the expression 'ready-made' is defined in reference to clothes 'as made in standard sizes and not to customers' measurement ..... to reinforce his submission that the present writ petitions are misconceived. beyond doubt it was held in the first-mentioned authority that the income-tax act provides a complete and self-contained machinery for obtaining relief against improper action taken by the departmental authorities, and normally the party feeling himself aggrieved .....

Assam Co-operative Apex Bank Ltd. Vs. Commissioner of Income-tax, Assa ...

Court : Guwahati

..... or the government of assam,or other securities specified in clauses (a), (b), (c) and (d) of section 20 of the indian trusts act and to act as agents of co-operative societies for the purchase and sale of shares and securities."the petitioners contention before the commissioner as well as before this court ..... the court must intervene to review their decision. moreover where it appears to an appellate court that no person, if properly instructed in the law and acting judicially, could have reached the determination in question, the court may proceed on the assumption that a misconception of law has been responsible for the determination ..... our attention to champalal binani v. commissioner of income-tax : [1970]76itr692(sc) , where their lordships have held (page 695) :"........ the income-tax act provides a complete and self-contained machinery for obtaining relief against improper action taken by the departmental authorities, and normally the party feeling himself aggrieved by such action .....

Golam Haidar and anr. Vs. State of Assam

Court : Guwahati

..... national found staying at gariakhana in spite of government order to quit india within the stipulated time thereby committed an offence punishable under section 14 the foreigners act ....(underline is mine).in this case the two petitioners admittedly violated the 'government order to quit india', namely, the quit india notices admittedly served on ..... september, 1970 the prisoner illegally 'resided in india without any valid or other document and thereby committed an offence punishable under section 14 of the foreigners act...'. it does not appear whether any order was served on the prisoner in that case and that such an order was violated by him. learned ..... sootea police station in the district of darrang. an ejahar was lodged. after investigation police submitted charge-sheet against them under section 14 of the foreigners act, to which they pleaded not guilty.3. the prosecution examined a number of witnesses and after trial the learned magistrate convicted and sentenced the two petitioners .....

J.L. Roy Vs. Nepal Chandra Saha

Court : Guwahati

..... directed against a judgment of acquittal passed by the sub-divisional magistrate (j.), karimgani in case under section 16(1)(b) of the prevention of food adulteration act. 1954, briefly the act.2. the prosecution case is that the food inspector with witnesses visited the shop of the accused, who is a partner of a firm, messrs. bhudai nepal ..... saha, a partner of messrs. budhai nepal chandra lalit mohan saha of east bazar. karimganj. p. s. karimganj.under section 7/16(b) of prevention of food adulteration act, 1954. by the food inspector, karimganj municipal board.sd.--.chairman, 9-1-1971.karimgani municipal board.this is marked as exhibit 5 in the case.after this the food ..... the offence under section 16(1)(b) may toe committed. there is no ingredient of force necessary to establish an offence under section 16(1)(b) of the act if from the facts found the inspector is prevented from taking the sample.5. that however would not conclude the matter in this case. the learned advocate general. .....

Dakshinpat Satra and ors. Vs. Mohanlal Biyani and anr.

Court : Guwahati

Reported in : 1974CriLJ28

..... during the trial and that material was simply unavailable to the court before or at the time of judgment, it is very difficult to see how "the court could have acted under section 479-a, criminal procedure code....8. although the present petitioners were not before the learned chief justice, all the points raised by the petitioners before me were noticed and dealt ..... "in any stage of judicial proceeding" it is no doubt true that as under section 476 it is the court which disposes of such judicial proceeding which primarily was to act under section 479-a. there does not appear to be any real distinction between section 476 and section 479-a as to the court which can take action, under section .....