Court : Guwahati
Decided on : Dec-19-2006
..... even though specific role in the offence may not be attributable to the two accused-appellants, the accused-appellants cannot escape their liability for the offence of dacoity under section 396, i.p.c. committed at gajaria village. all the essential ingredients of offence of dacoity with murder are present in the instant case. it is clearly ..... that the two appellants-naresh and shib charan were a part of a group of more than five who committed dacoity. it is also established that they were acting conjointly. murder has been committed by one or more persons of this group leading to death of three persons. it is also clearly established that murders were ..... hide their identity, were making utterances towards the victims to make sure that they definitely and positively identify the attackers. this indicates that the accused persons were acting like dare devils and this would explain why they did not make any attempt to hide their identities from the victims. the utterances made in bengali by the .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-10-2006
..... of a regulated market at gauripur town in dhubri district. it would be apposite to extract the memo of reference forwarded by the collector, dhubri under section 30 of the act as the particular therein would be relevant for adjudication of the present dispute:1. number and date of the declaration no. rla 210/79/77 ofdeclaration ..... private respondents. we have also heard mr. p.s. deka, the learned government advocate who appears for the respondent no. 1.3. the reference under section 30 of the act made by the collector arose out of a land acquisition proceeding initiated under la case nos. 76-77 whereby land was acquired by the assam government for ..... la) case no. 93 of 1991 passed by the learned additional district judge, dhubri. the proceeding before the learned district judge was on a reference made under section 30 of the act pertaining to apportionment of compensation between the parties in the case.2. we have heard mr. s. sarma and mr. jayanta deka, learned counsels who appeared for .....
Tag this Judgment!Court : Guwahati
Decided on : Jun-26-2006
..... the impugned judgment and order, dated 3.8.2002, is hereby set aside. the accused-petitioner is held not guilty of offence under section 25(1)(a) and/or section 25(1a) of the arms act, 1959, and he is acquitted accordingly.22. the bail bond of the accused-petitioner shall stand cancelled and his sureties shall stand discharged.23 ..... at the time, when the alleged seizure took place, the pistol was in serviceable condition and fell within the definition of 'prohibited firearms' as defined in section 2(8) of the arms act, 1959, for, prohibited arms means, it may be noted, a firearm so designed or adapted, that if pressure is applied to the trigger, missiles continue ..... order, dated 24.8.2001, passed, in g.r. case no. 1634/1999, by the learned judicial magistrate, nagaon, convicting the present accused-petitioner under section 25(1)(a)of the arms act, 1959, and sentencing him to suffer imprisonment for 2 (two) years.2. the case against the accused-petitioner, as unfolded at the trial, may, in .....
Tag this Judgment!Court : Guwahati
Decided on : Apr-12-2006
..... damages for pecuniary loss, which the claimant suffers due to death of the victim in an accident. this is evident from a bare reading of section 165 of the motor vehicles act, 1988, which clearly demonstrates that the tribunal is constituted for the purpose of adjudicating upon claims for compensation in respect of accidents involving the death ..... of the amendments, which have been so introduced, since after 14th november, 1994, no period of limitations exists for making the claim applications for compensation under section 166 of the m.v, act, 1988, the question, therefore, is this: in respect of an accident, which took place prior to 14th november, 1994 and in respect whereof, no ..... the vehicle by its driver and hence, in such a case, the learned tribunal ought to have held that no case of granting of compensation under section 166 of the m.v. act, 1988, had been made out by the claimants.7. at any rate, submits mr. sarma, the learned senior counsel, the amounts of compensation awarded .....
Tag this Judgment!Court : Guwahati
Decided on : Apr-12-2006
..... for pecuniary loss, which the claimant suffers due to death of the victim in an 'accident'. this is evident from a bare reading of section 165 of the motor vehicles act, 1988, which clearly demonstrates that the tribunal is constituted for the purpose of adjudicating upon claims for compensation in respect of accidents involving the ..... the amendments, which have been so introduced, since after 14.11.1994, no period of limitations exists for making of claim applications for compensation under section 166 of the m.v. act, 1988. the question, therefore, is this: in respect of an accident, which took place prior to 14.11.1994 and in respect whereof, ..... already indicated hereinabove, when the appellants had challenged the orders passed by the learned tribunal directing payment of no fault liability amounts in terms of section 140 of the m.v. act, 1988. this court, while dismissingthe revision, observed to the effect thatthough the accident had occurred prior to the deletion of the period of .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-13-2006
..... the central income-tax and take it as 100 per cent, business profit ?6. questions nos. 1, 2 and 3 are in respect of the deduction under section 6 80hhc of the act. learned counsel for the appellant has submitted that the above question stands answered by this court in the case of bazaloni croup ltd. v. cit , wherein this ..... j.1. heard dr. a. k. saraf, learned counsel for the appellant and mr. u. bhuyan, learned standing counsel for the revenue.2. this appeal under section 260a of the income tax act, 1961, has been preferred by the appellant m/s. williamson financial services limited (hereinafter referred to as 'the appellant').3. facts : the appellant filed its return of ..... year 1991-92 showing an income of rs. 41,82,030 ; thereafter the return was duly processed by the respondents and notices were issued under sections 143(2) and 142(1) of the act and after hearing the assessee, the assessment order was passed determining the total income of the appellant-company at rs. 1,16,55,470 holding, .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-09-2006
..... habeas corpus directing the release of the detenue forthwith. the order of detention dated 1.6.2006 was made by the district magistrate, kamrup (metropolitan) under sub-section (2) of section 3 of the act. the order directed his detention in central jail, guwahati for a period of three months from the date of issue of the order. the detenue at the relevant ..... is further alleged that the detenue was arrested in connection with chhaygaon p.s. case no. 6/2006 was registered under section 120(b)/121/122/427 ipc read with section 3 of e.s. act and 10/13 ua(p) act on the ground that ulfa activist monoj rava revealed that ulfa group leader prabal dutta handed over a bomb to him 'to ..... cause an explosion and as per instruction he caused the explosion of the bomb on 24.1.2006 at 11.55 p.m at .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-22-2006
..... contended that the assessing officer determined the opening written down value of the block of assets without following the provisions of section 43(6) of the income-tax act ('the act') and rule 8 of the income-tax rules, 1962. the commissioner of income-tax (a) allowed to raise ..... of law -(1) whether, on the facts and in the circumstances of the case, on a correct interpretation of section 43(6) of the income-tax act read with rule 8(1) of the income-tax rules, 1962, the tribunal was correct in law in holding that ..... (supra), the apex court held that the portion of the depreciation which entered into the computation of income taxable under the indian income-tax act, 1922, was depreciation which had been actually allowed. when 40% of the total income is taxable income, the depreciation actually allowed is only ..... mutum bk. singh, j.1. these appeals are directed under section 260a of the income-tax act, 1961, against the order dated 6.8.2003 passed by the income tax appellate tribunal, gauhati .....
Tag this Judgment!Court : Guwahati
Decided on : May-06-2006
..... in that respect. but it is submitted that even if the above fact is taken as true it does not construe an offence of cheating as defined under section 416 ipc. section 416 ipc reads as follows:416. cheating by personation. - a person is said to 'cheat by personation' if he cheats by pretending to be some other ..... concealment of facts but mere deception is not cheating unless the person so deceived is induced to do certain acts as stated under the section. in the case of bashirbhai mohamedbhai v. state of bombay : 1960crilj1383 wherein the apex court observed that making of the false representation is one of the ..... the ingredients for the offence of cheating under section 420.7. a conjoint reading of sections 415 and 416 ipc show that cheating is an essential ingredient of the offence and as such the act of cheating in addition to impersonation is a must to constitute an offence under section 419 ipc. section 415 ipc no doubt speaks about dishonest .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-27-2006
..... the facts of the present case are identical, and only because, the income from the interest and dividend have been shown under different heads, the benefit under section 32ab of the act cannot be denied to the appellate company.13. in the result, the appeal is allowed and the order of the income-tax. appellate tribunal is set aside ..... in our opinion, the dividend income earned by the assessee-company from its investment in the uti should be included in computing the profits of eligible business under section 32ab of the act.12. in apollo tyres (supra), the company was engaged in the business of manufacture and sale of tyres but at the same time, the company was ..... 1962?2. whether the dividend, interest and other income earned by the appellant company can be included in computing the profits of the eligible business under section 32ab of the income-tax act ?4. so far the first question of law is concerned, dr. saraf has submitted that the above question has been answered by this court in .....
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