Court : Guwahati
Decided on : Mar-13-2006
..... that the assessment order is erroneous and prejudicial to the interest of the revenue. there can be no manner of doubt that the power conferred by section 263 of the act to interfere with an assessment made can be exercised only if the commissioner is of the opinion that such assessment order is erroneous and prejudicial to ..... been resisted by sri bhuyan, learned counsel appearing for the revenue. according to sri bhuyan, the basis on which the cit had initiated the proceeding under section 263 of the act is evident from the notice dated 14/19.8.1996 itself. the cit, on perusal of the records of the assessment, noticed that the investments made ..... also disclosed. in the reply submitted, the petitioner-assessee had also taken certain other grounds questioning the jurisdiction of the commissioner to invoke the power under section 263 of the act in the facts of the present case. thereafter, by the impugned order dated 1.11.1996, the commissioner after recording his opinion that the assessment for .....
Tag this Judgment!Court : Guwahati
Decided on : Aug-10-2006
..... has been indicated above, it becomes clear that the submission of the body by a woman under fear cannot be construed as consented sexual act for the purpose of section 375, ipc for, section 375, ipc requires voluntary participation by the victim not only after the exercise of intelligence based on the knowledge of the significance and moral ..... chastity may not have money value. in the hands of the person cheated, but it definitely has its reputation value. moreover, under the definition of cheating under section 415, ipc, any act or omission, which may arise or likely to cause damage or harm to the person so deceived, has also been included. the expression 'harm' has not ..... misconception of fact is not consent are from the point of view of the victim whereas the factors set out in the second part of section 90, namely, that the person doing the act knows, or has reason to believe, that consent was given in consequence of such fear or misconception are corresponding provisions from the point .....
Tag this Judgment!Court : Guwahati
Decided on : Jul-31-2006
..... be treated as fake/obsolete have not been supplied to them in spite of asking and, therefore, the final order of re-assessment made under section 18 of the act is violative of the principle of natural justice as in the absence of such materials no effective reply could be submitted by the appellants/writ petitioners ..... that might be made against them on the basis of such materials/evidences. the assessing authority thereafter passed the order under section 18 of the 1993 act read with section 9(2) of the 1956 act making a fresh assessment of taxes by holding that the 'c' forms submitted by the assessees/writ petitioners during the relevant ..... katakey, j.1. the writ appellants filed the writ petitions challenging the fresh assessment orders made under section 18 of assam general sales tax act, 1993 ('the 1993 act') read with section 9(2) of the central sales tax act, 1956 ('the 1956 act') by the superintendent of taxes, assam, cancelling original assessment orders as well as the demand notes .....
Tag this Judgment!Court : Guwahati
Decided on : Dec-22-2006
..... paid by the petitioner company under rule 9(2) read with section 11(a) of the act ande) a penalty should not be imposed under the provision of the sub-rule 1 of rule 173 q of ..... the differential duty should not be demanded from the paid by the petitioner company under rule 9(2) read with section 11(a) of the act;d) central excise duty amounting to rs. 61,711.27 being the differential duty should not be demanded from the ..... .01 passed by the commissioner of central excise, shillong confirming the demand made in terms of the provision of section 11(a)(2) of central excise act, 1944 and in addition imposing the penalty of rs. 2,50,000/- in terms of the provision of ..... sunil gupta, learned counsel appearing for the petitioner, contended that the remedy before the tribunal under the u.p. public service tribunal act is wholly illusory inasmuch as the tribunal has no power to grant an interim order. therefore, he contends that the high court ought .....
Tag this Judgment!Court : Guwahati
Decided on : Aug-02-2006
..... discretion, when the learned trial court had the jurisdiction, in the matter, cannot be interfered with by a revisional court in exercise of its power under section 115 of the code. when a subordinate court has the discretion under the law to accept, in an appropriate case, written statement beyond the ordinarily, permissible limit of ..... has with the help of the impugned order, dated 21.6.2004, decided to accept the written statement, it becomes abundantly clear that the learned trial court was acting within the ambit of its discretion in accepting the written statement and in declining to pronounce the judgment in terms of order 8, rule 10. exercise of such ..... statement could not be filed within time and, in such circumstances, the learned trial court was not only justified in law in accepting the written statement, but also acted correctly and in accordance with law in declining to pronounce the judgment in terms of the provisions of order 8, rule 10.6. before i enter into the .....
Tag this Judgment!Court : Guwahati
Decided on : Oct-30-2006
..... from the suit land. the suit land, thereafter, was acquired by the land acquisition collector (for short 'l.a. collector') by a notification dated 15.3.1979 under section 6 of the land acquisition act. the defendant-respondents herein, filed t.s. no. 91/1991 in the same court of civil judge, jr. division, west tripura, agartala claiming the compensation awarded by ..... compensation. learned first appellate court upon perusal of the two notices (ext. 2 and ext. 3) observed that the l.a. collector after making the award under section 11 of the land acquisition act asked the plaintiff-appellant to receive the amount awarded. nowhere the plaintiff-appellant clarified why he did not receive the money or why he did not contest the .....
Tag this Judgment!Court : Guwahati
Decided on : Oct-30-2006
..... supra), has held..admissions, if true and clear, are by far the best proof of the facts admitted. admissions in pleadings or judicial admissions, admissible under section 58 of the evidence act, made by the parties or their agents at or before the hearing of the case, stand on a higher footing than evidentiary admissions. the former class of ..... viii, rule 5 permits the court to insist on a plaintiff to prove a fact notwithstanding an implied admission, which the defendant might have made, even section 58 of the evidence act makes it clear that notwithstanding a defendant's admission, express or implied, made in his written statement, a court may, in its discretion, require the ..... rented premises in an urban area, there cannot be, and there is, in fact, no dispute that the suit is governed by section 5 of the assam urban areas rent control act, 1972. this act makes it clear that a court, before granting decree for ejectment of a tenant, must be satisfied that the defendant is a defaulter .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-22-2006
..... of 1996, can at best claim to be in the category of other employee' and not in the category of teachers of a college. this interpretation of section 10 would appear to be reasonable in the context of the government decision to provincialise the private colleges in which the two writ petitioners are working.in the ..... act would either become a 'teacher' or 'other employee' of the government. the said section 10 indicates that at the time of provincialisation of the private colleges, ..... . 357 of 1996, the status of the two writ petitioners can also be examined in terms of section 10, when private colleges were taken over by virtue of the tripura educational institutions (acquisition of right, title and interest) act, 1980 that from the appointed day every person worked in a private college covered by the said .....
Tag this Judgment!Court : Guwahati
Decided on : Mar-31-2006
..... the time of the death of the deceased. the deceased was admittedly 60 years old at the time of his death.7. in a claim petition under section 166 of the act, the tribunal is expected to and must, determine a just amount of compensation awardable to the victim of an accident in accordance with the well-established principles ..... these have no correlation with the amount receivable under a statute occasioned only on account of accidental death. such an amount cannot come within the periphery of the motor vehicles act to be termed as 'pecuniary advantage' liable for deduction.(emphasis mine)9. thus, there is no scope for deducting the family pension received by appellants. the tribunal ..... t. vaiphei, j.1. in this appeal under section 173 of the motor vehicles act, 1988 (hereinafter referred to 'the act'), the appellants seek enhancement of the amount of compensation awarded by the learned member, motor accidents claims tribunal, court no. 3, west tripura, agartala (hereinafter referred to 'the .....
Tag this Judgment!Court : Guwahati
Decided on : Aug-24-2006
..... for the time being connected for the purpose of receiving energy with the works of a licensee, the government or such other person as the case may be;section 2(15) of the act 36 of 2003:2(15) 'consumer' means any person who is supplied with electricity for his own use by a licensee or the government or by ..... admittedly, the learned single judge dismissed the writ petition on 21.8.2002, when the indian electricity act 9 of 1910 was in force. the said act has been repealed under section 185 of the act 36 of 2003. section 185 (2) (a) of the said act provides that notwithstanding such repeal anything done or any action taken or purported to have been done or ..... , the important issues as could be seen from the grounds of review relating to misconstrue of the word 'licensee' under section 2(h) of act 9 of 1910 coupled with the word 'consumer' under section 2(c) of the said act along with military engineering service rules (hereinafter referred to as mes rules only) with reference to mes no. i.a. .....
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