Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: guwahati Year: 2003 Page 4 of about 75 results (0.087 seconds)

Prema Ghosh Vs. State of Assam

Court : Guwahati

..... to be a certificate signed by the director of the central food laboratory, may be used as evidence of the facts stated therein in any proceeding under this act or under sections 272 to 276 of the indian penal code (45 of 1860):provided that any document purporting to be a certificate signed by the director of the central ..... on this count alone.10. in view of the restricted submission, the scope of argumentation has been narrowed down. in this context, we may referred to provision of section 13 of the act. sub-clause (5) of the same goes as follows :'(5) any document purporting to be a report signed by a public analyst, unless it has been ..... case no. 2/ 89.2. by the impugned judgement the learned sub-divisional magistrate, biswanath chariali convicted the accused/petitioner under sections 7 and 16 of the prevention of food adulteration act, 1954 (hereinafter in short 'the act') and sentenced him to undergo rigorous imprisonment for 6 months and to pay a fine of rs. 1000 in default of fine .....

Shyam Sundar Agarwal Vs. State of Assam and ors.

Court : Guwahati

..... & ors. v. the superintendent of taxes and others (supra), the conclusion that is inescapable is that the necessary conditions precedent to the exercise of power under section 36(1) of the act are absent in the present case. 5. for the aforesaid reasons, this writ petition has to be allowed and consequently the impugned notice dated 25.2.1994 ..... the respondent no. 4, i.e., the commissioner of taxes, government of. assam, issued a notice dated 25.2.1994 under the provisions of section 36(1) of the assam general sales tax act, 1993 seeking to revise the appellate order dated 23.12.1989 passed by the assistant commissioner of taxes (appeals) on the ground that the said ..... by eight separate notices dated 14.6.1978 and 15.6.1978, the aforesaid assessments were sought to be reopened by invoking the powers under section 11 of the act. as there was some delay on the part of the petitioner in submitting his reply to the aforesaid notices, the concerned authority proceeded to finalize the proposed .....

Hari Shah and ors. Vs. Jagabandhu Paul and ors.

Court : Guwahati

P.G. Agarwal, J.1. Heard Mr. S. Ali, learned counsel for the petitioners and Mr. N. Chakraborty, learned counsel for the respondents.2. This revision is directed against the judgment and decree dated 18.8.1998 passed by the District Judge, Kamrup, Guwahati in Title Appeal No. 24/94 dismissing the appeal and upholding the judgment and decree dated 28.4.1994 passed in Title Suit No. 20/87 (T.S. 22/83) by the Civil Judge (Senior Divn) No. 2, Guwahati.3. The respondent plaintiff instituted T.S. No. 20/87 before the Civil Judge (Senior Division) No. 2, Guwahati praying for a decree for eviction and arrear rent in respect of the suit premises which is a Assam Type House having Holding No. 5 of War No. 19 of the Gauhati Municipal Corporation situated in Dewan Patty Road, Fancy Bazar, Guwahati, hereinafter referred as the suit premises.4. The case of the plaintiffs is that they are the legal heirs of Lal Mohan Paul and the suit premises belonged to them. It was rented out to the defendant No....

Hulash Chand Choraria and ors. Vs. Union of India (Uoi)

Court : Guwahati

..... should have been considered and then either be allowed or rejected. the provision is not to be confused as has been rightly argued by appellant, with section 5 of limitation act or with order 41, rule 3-a of cpc. but then, after going through these statements i find that there is no definite assertion of ..... separate application filed asking for condoning the delay. the relevant observation of the tribunal goes as follows :-- 'in our opinion under the provisions of section 17(2) of the rct act, 1987, the delay in filing the claim application can only be condoned if a proper written application along with an affidavit is made to the ..... three months next after the date on which the intimation of the claim has been preferred under section 78-b of the railways act.(2) notwithstanding anything containedin sub-section (1), an application may beentertained after the period specified in sub-section (1) if the applicant satisfies theclaims tribunal that he had sufficient causefor not making the .....

Ratna Kanta Kalita and ors. Vs. Kanak Chandra Kalita (Deceased by L.R. ...

Court : Guwahati

Reported in : AIR2004Gau31

..... (i.e. defendants no. 1 to 5), contending, inter alia, that suit is wanting in cause of action, not maintainable in law, barred under articles 65/110 and section 27 of limitation act and on principle of waiver, estoppel, not valued properly, bad for non-joinders of parties and mis-joinders of causes of action proceeding under ..... sections 145/146 cr.p.c. having no nexus with it etc. and pleading that the partition suit cannot be proceeded only with respect of a portion of ..... adversely without an interruption. that on his retirement from service, out of greed, plaintiff/respondent with intention to sell the 1/4th share to interested person caused proceeding under sections 145/146 cr.p.c. instituted on false and concocted allegations but without awaiting for the final order in the meantime filed this suit. that 'chitta'-mutation was .....

Assam Chah Karmachari Sangha Vs. Management, Gorunga Tea Estate and an ...

Court : Guwahati

..... post and has not completed 6 (six) months service therein.5. mrs. bhattacharyya has also referred to the provision of the industrial disputes act 1947 more particularly the definition as contained in section 2(oo) and the provision of section 25f. her further submission is that the power of the labour court is wide enough so as to pass an effective award. in .....

Commissioner of Income-tax Vs. Arunachal Pradesh Forest Corporation Lt ...

Court : Guwahati

P.P. Naolekar, C.J. 1. The Arunachal Pradesh Forest Corporation Limited, Itanagar, the respondent herein, is a company, undertaking of the Government of Arunachal Pradesh. The company is engaged in operation of forest and utilisation of forest resources. The company has coffee plantation, tea plantation, rubber plantation, cardamom plantation and cash crop division. The company runs two saw mills in the name of Namphai Saw Mill at Namphai and Banderdewa Saw Mill and Plywood Industries at Banderdewa in Arunachal Pradesh. For the assessment year 1987-88, the company claimed debit from the profit and loss of company the expenditure of Rs. 25,73,082 as generation expenses and Rs. 4,50,939 as maintenance of plantation and an amount of Rs. 1,30,688 which have been spent by the company towards research and development of the plants, amongst other claims made by the company. These two items are the subject matter of dispute before us in the present appeal. The Assessing Officer has held gene...

Brpl Canteen Co-operative Society Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... not be liable to be called trade, commerce, manufacture or any adventure or concern of that nature and thus would not be business within themeaning of section 2(bb) of the act. the occupier would then not be a dealer and the canteen sales cannot be called the dealer's turnover. in each case the taxability or otherwise ..... they do not amount to sale of goods.6. mr. j. bora, learned counsel for the petitioner has submitted that in view of the provisions of section 48 of the factories act, the brpl was statutorily bound to provide canteen services to its employees and the said canteen was managed by the society, which consist of employees of ..... 3. the facts : the bongaigaon refinery & petrochemicals limited, for short 'the brpl' is a government undertaking and they are providing a canteen, as required under section 46 of the factories act, 1948. the work order for the catering services of the brpl canteen for the year 1995-96 was awarded to the society and accordingly the services were provided .....

Ujjal Transport Agency and anr. Vs. State of Assam and ors.

Court : Guwahati

..... court in m/s central coal fields ltd. v. state of orissa and others, air 1992 sc 1371. the supreme court taking into consideration the provisions of section 2(18) of the motor vehicles act, 1939, as amended in 1956, held as follows : '8. it would be appropriate now to mention that somedocumentary material was sent to us by the ..... the mine and these are not meant for use on public road and, as such, the respondents have no authority to direct registration of the same under section 39 of the motor vehicles act, and to levy any tax thereon. mr. goswami further elaborated that entry 57 of list-ii of schedule vii of the constitution empowers the state to ..... within the enclosed premises of the mining areas. according to the petitioner, the dumpers cannot be treated as 'motor vehicles' or 'vehicles' within the meaning of section 2(18) of the motor vehicles act. 4. as usual, the state government filed no return in the instant case. therefore, decision on the question raised has to be on the basis of .....

The Assam State Textbook Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2003)87ITD99(Gau.)

..... : (1) the main issue in this case is in a narrow compass and the determination thereof depends upon the true and correct interpretation of section 10(22) of the it act. section 10(22) of the act, as it stood at the material time, reads as under : in computing the total income of a previous year of any person, any income ..... the assessee viz., cit v. a.p. transport corporation and the surat art silk manufacturers associations' case concerned the exemption of income under sections 11 and 12 of the it act, 1961. section 10(22) of the it act, 1961 requires the institution to exist solely for educational purposes and not for the purpose of profit. the example of the tamil nadu ..... above extent.(35) the other ground of appeal was directed against the upholding by the cit(a) of the order of the ao in levying interest under section 139(8) and section 215 of the act without giving an opportunity of being heard to the assessee.(36) in banshidhar sewbhagowan & co. v. cit (1996) 222 itr 16, 26 (gau) .....