Court : Guwahati
..... circumstantial evidences which is not credible.7. section 326 of the cr. p.c. was amended by section 27 of cr. p.c. (amendment) act, 1978 (act no. 45 of 1978) basing on the 41st report of the law commission. before the amendment of section 326 of the cr. p.c. 1973, there were serious practical difficulties inasmuch ..... of the law commission was accepted by the parliament and was finally approved by the parliament through section 27 of act no. 45 of 1978. as such, section 326 of the code of criminal procedure, 1973 after amendment reads as follows :'326. conviction or commitment on evidence partly recorded by one magistrate and partly by another ..... to exercise jurisdiction therein and is succeeded by another (judge or magistrate) who has and who exercises such jurisdiction, the (judge or magistrate) so succeeding may act on the evidence so recorded by his predecessor, or partly recorded by his predecessor and partly recorded by himself :provided that if the succeeding (judge or magistrate) .....
Tag this Judgment!Court : Guwahati
..... the explanation has not sought to undo the decisions of the supreme court on the expression 'case decided' -- it rather reinforces the same in as much as the amending act cannot be regarded as a validating statute which alone would have expressed the intention of the legislature to override the decisions of the supreme court on this point. 8. ..... 115 of the code of civil procedure.' 5. the question is whether these decisions hold after the explanation has been added to section 115 by the code of civil procedure (amendment) act, 1976. the explanation reads: 'in this section the expression 'any' case which has been decided includes any order made, or any order deciding an issue, in course of ..... words 'any one of the directors' used in section 36 was capable of meaning of 'every one of the directors' in view of the scheme and obiect of the act in question. reliance was then placed on a full bench decision of mysore high court in veerappa v. state of mysore, air 1965 mys 227, wherein it was .....
Tag this Judgment!Court : Guwahati
..... for a proper appreciation of this controversy, it may be expedient to refer to rule 2 of order 14 of the code of civil procedure, 1908 ('cpc' hereinafter) as amended by the amendment act of 1976. order 14, rule 2 reads: '2. court to pronounce judgment on all issues--- (1) notwithstanding that a case may be disposed of on a preliminary issue ..... that issue to be reagitated and on hearing the parties, decided it afresh. this action being challenged, on consideration of rule 2 of order 14 (as it stood prior to amendment act of 1976), the allahabad high court observed as follows (at page 114): '...... as the code provides for thedecision of a single issue, it must, in our view be ..... is to remand the case to the court of first instance for trial on other issues which causes delay. to eliminate the same rule 2 was substituted by amendment act of 1976 and a provision was made for the first time requiring the court to pronounce judgment on all issues not withstanding that a case may be disposed of .....
Tag this Judgment!Court : Guwahati
..... 2(1b) of the meghalaya sales tax act reads as under : -'....(1b) - 'business' includes -(i) any trade, ..... not come within the purview of the meghalaya finance (sales tax) act and he is not a dealer under the said act. on the other hand, the revenue submitted that, in view of the provisions of section 2(1b) which was introduced by the meghalaya sales tax amendment act, 1985, the business of the petitioner was such as would come ..... within the purview of the meghalaya sales tax act and subject to sales tax. section .....
Tag this Judgment!Court : Guwahati
..... judge has not considered the provisions of section 97(2)(a) of the code but instead gave much emphasis on section 99a as inserted by 'the amendment act'. section 99a reads as follows:-- 'no drder under section 47 to be reversed or modified unless decision of the case is prejudicially affected --without prejudice to ..... of execution proceedings enabling the decree holders to enjoy the fruitage of their litigations as expeditiously as possible. in view of the object and scheme of the amendment act the necessary intendment can be clearly gathered that orders rendered under section 47 on or after 1-2-1977 are no longer appealable. 10. the learned ..... provisions contained in section 97(2)(a) read with section 3 of the civil procedure (amendment) act, 1976 for short 'the amendment act'. section 3 of 'the amendment act' amends the definition of the term 'decree' as contained in section 2(2) of the principal act by deletion of the words and figures 'section 47 or'. as such on and from .....
Tag this Judgment!Court : Guwahati
..... governing body then entrusted with the management of the affairs of the society.'in assam there is an amendment as section 4a and that is quoted below: 'a new section 4a inserted in the societies registration act, 1860, by the societies registration (assam third amendment) act xi of 1952, reads as follows :'4-a. changes in managing body and rules to be ..... shall be sent to the registrar of joint stock companies within fifteen days of the making of such alterations.'8. it is not known whether this amendment made in 1952 in assam was adopted by the state of arunachal pradesh but be that as it may, it is obligatory upon the society registered under this ..... by the so-called managing committee constituted in the general body meeting held on 30.4.2000.3. donyie polo mission is a society registered under the societies registration act, 1860. it was registered on 19.6.1979 as seen from the certificate granted by the registrar of societies, arunachal pradesh, itanagar. that certificate is available in .....
Tag this Judgment!Court : Guwahati
..... 162 prior to the amendment of 1955 and also the amended section and it is also not necessary to quote section 162, cr. p. ..... the provisions of section 162, cr. p. c. as it stood prior to the amendment of 1955. in the last sub-para of para 10 of the report the apex court stated the reasons for not considering the amended section 162 brought about by the amending act of 1955. it is not necessary for the present purpose to quote the said section ..... be relied on by the accused as a contradiction. this is the only correct procedure to be followed, which would be in conformity with section 145 of the evidence act.'5. so the ratio deducible from the above decision for probing a contradiction is that if a witness for the prosecution admits his previous statement before police such admission .....
Tag this Judgment!Court : Guwahati
..... hazarika by virtue of his office as special judge was authorised to try offences specified in clauses (a) and (b) of section 6(1) of the criminal law amendment act, 1952, arising within the goalpara district which would, normally cover the pending cases as well from, that district as there was nothing to suggest otherwise. it further appears ..... in the court of the senior magistrate at dhubri, the case being admittedly of the nature that would come within the scope of section 6 of the criminal law amendment act, 1952. mr. r. b. medhi who might not have been an additional subordinate judge and assistant sessions judge did not come into the picture at all and ..... above. 8. it is admitted by both sides that on 9-9-1952 when the first gazette notification appointing 'spicial judges' under section 6 of the criminal law amendment act was published, mr. d. n. hazarika was the only subordinate judge & assistant sessions judge in the lower assam districts with his headquarters at gauhati and by virtue .....
Tag this Judgment!Court : Guwahati
..... stone, tiles (kiln burnt) other than mosaic (masonry tiles). 14. a comparative study of the said goods/items, as included in lists aforesaid, reveals that prior to the 8th amendment act, the item gravel was not included in the list. prior to 28. 02. 2000, items, namely, stone chips, brick or stones and any other products or sub-products arising ..... to the petitioner, pea gravel is not a taxable item and the said item is not included in the list attached to the tripura sales tax (8th amendment) act, 2000, but, due to demands raised by the respondent no. 3, the writ petitioner had no other alternative but to pay sales tax @12% on the tender value ..... of the taxable goods, no tax could be levied on the said item, till the said entry was amended by the eighth amendment act, 2000, and gravel was specifically included in the said entry. the scheme of the tst act and the tvat act being altogether different, it cannot be contended that since pea gravel or gravel has not been specifically included in .....
Tag this Judgment!Court : Guwahati
..... contended on behalf of the petitioner that the impugned notice has been served on the strength and in the light of the provisions for section 4 of the act as per the amendment made by the finance act of 1996 and also under the power in the proviso to section 11a which too, was added by the finance ..... to make additional demand of excise duty in the following words :-'however, once the department accepted the price list, acted upon it and the goods were cleared with the knowledge of the department, then in absence of any amendment in law or judicial pronouncement, the reclassification should be effective from the date the department issued the show cause notice. ..... from the factory prior to the date of the amendment are concerned. petitioner has also raised the contention that the impugned show cause notice is barred by limitation as the time permissible for issuance of such notice on the ground of short levy etc. and section 11a of the act is only six months whereas the assessment period in .....
Tag this Judgment!