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Apr 25 1958 (HC)

Niresh Chandra Das Vs. Paresh Chandra Routh

Court : Guwahati

..... in occupation of house as a tenant is a property and the next question that will have to be considered is whether it is saleable or not. section 105 of the transfer of property act provides that 'a lease of immovable property is a transfer of a right to enjoy such property, made for a certain time, express or implied, or in ..... by the tenant so as to make it non-transferable, we cannot accept the contention raised by the appellant. there is another aspect of the matter. section 6 of the assam urban areas rent control act only speaks of the voluntary transfers. it only says that if the lessee transfers his right, he is liable to be evicted. it does not speak ..... there was no right in the successors of the lessee to transfer the property. in that case it was held that in view of the provision of section 108(j) of the transfer of property act, the lessee as well as his successors had a right to transfer the interest which they acquired under a lease. these cases therefore cited by the .....

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May 05 1958 (HC)

Birendra Nath Guha Vs. Commissioner of Taxes

Court : Guwahati

..... sales were not taxable as the goods were admittedly despatched for delivery outside the state of assam. the provisions of article 286(1) have been incorporated in the assam act also in section 3(1a) (i) and the first part of question no.(3), therefore, is answered in the affirmative.23. in this connection, it was also argued by the advocate-general ..... absence of anything in the contract by which it can be inferred that the vendor retained the right of disposal of the goods, the goods were appropriated under section 23, sub-section (2) of the act. reliance in this connection was placed on the 2 cases of the patna high court-bifendra nath guha v. state of bihar a.i.r. 1955 pat ..... 3(1a)(i) and the second part deals with the question whether the levy of the tax is hit by article 286(2) of the constitution and section 3(1a) (iii) of the assam act. so far as the first part of the question is concerned, we are of opinion that it must be answered in the affirmative. the member of the .....

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Jun 02 1958 (HC)

Kailash Prosad Singh and anr. Vs. Deputy Commissioner and ors.

Court : Guwahati

..... that the additional chief engineer was not empowered to exercise the powers exercisable by the chief engineer under rule 19(b) of the rules framed under section 12 of the northern india ferries act. rule 19(a) of the rules provides as follows : 'in accepting the first instalment of bid money from the highest bidder or any ..... works within their respective areas. clause 50 of the said code provides as follows : 'he (chief engineer) is the officer who exercises the powers under section 12 of the northern india ferries act xvii of 1878, in respect of public ferries on provincial roads.' the powers, therefore, exercised by the chief engineer under paragraph 50 of the code, ..... . 6, biswanath singh, whose was the highest offer. a number of points have been raised by the petitioners. firstly, it is contended that under section 8 of the northern india ferries act, only the commissioner had the power to give approval to the auction sale, and the power could not be delegated to the chief. engineer. the .....

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Jun 06 1958 (HC)

Cachar Cha Sramik Union Vs. Manager, Martycherra Tea Estate and anr.

Court : Guwahati

..... the district judge was not right in holding that the case fell outside the purview of the act. section 17 of the payment of wages act provides as follows :--'appeal.--(1) an appeal against a direction made under sub-section (3) or sub-section (4) of section 15 may be preferred, within thirty days of the date on which the direction was made, ..... are the applicants in this case, within a period of 2 months from the date of this order.'the opposite party went up in appeal under section 17 of the act to the district judge who allowed the appeal and set aside the order of the deputy commissioner on the ground that the payment of wages ..... appreciated that although error in a decision of a subordinate court does not, by itself, involve that the subordinate court has acted illegally or with material irregularity so as to justify interference in revision under sub-section (c), nevertheless, if the erroneous decision results in the subordinate court exercising a jurisdiction not vested in it by law, .....

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Jun 27 1958 (HC)

Anowar HussaIn and anr. Vs. Ajoy Kumar Mukherjee and ors.

Court : Guwahati

..... judicial unless it is proved to the contrary but in case of subordinate judiciary and others the onus is on the officer or persons to show that they acted judicially. 43. the self-same section came for consideration in the case reported in air 1938 cal 177 (a) disposed of by nasim ali and b. k. mukherjea jj. and their ..... done within the limits of his jurisdiction or outside the limits of his juris-diction. the sense in which the word 'jurisdiction' has been used in section 1 of the judicial officers' protection act, was laid down in the earliest case of the allahabad high court, teyen v. ram lal, reported in ilr 12 all 115 (f). sir john edge, ..... of the deputy commissioner. on the face of it, therefore, it was not a lawful order within the meaning of the code. the latter part of section 1 of the judicial officer's protection act cannot, therefore, be attracted to the case. even there, the essential requirements are that the orders or warrants should be lawful orders or warrants issued .....

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Jun 30 1958 (HC)

M.L. Dalmia and Co. Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... accounts beginning from 1st april, 1950, to 31st march, 1954, with reference to its aforesaid business. the petitioner was thereafter also served with a notice under section 19 of the act, under which the sales tax officer is empowered to assess a dealer in case of his failure to get himself registered and if the officer has information ..... the petitioner has strongly relied. in that case their lordships were concerned with the interpretation of similar words in the definition of 'goods' as given in section 2(c) of the madras act, where the definition was amended to include materials 'used in the construction, fitting out, improvement or repair of immovable property or in the fitting out, ..... upon the definition of the (1) [1954] 5 s.t.c. 216.words 'sale' and 'sale price' under the assam sales tax act. the word 'sale' as denned in section 2(12) of the act, inter alia, 'includes a transfer of property in goods involved in the execution of a contract.' the word 'contract' has been denned in sub .....

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Jul 01 1958 (HC)

Mohanlal Ajitsaria Vs. Abdul Rasid

Court : Guwahati

..... air 1957 cal 601 (c). these cases of course insist upon a strict compliance with the letter of the law in regard to the requirements of section 2(1)(g) of the act; but in the view, which i have taken of the matter, it is not necessary to discuss these cases in any detail, because i find ..... the earing capacity of the workman has presented some difficulty. 5. partial disablement has been defined in section 2(1)(g) of the act. it says that where the disablement is of a permanent nature, such disablement as reduces his earning capacity in every employment, which he was capable ..... instances of permanent partial disablement, resulting from injury than those specified in the schedule. this is apparent from sub-clause (ii) of section 4(1)(c) and the commissioner has, therefore, acted under that section in fixing the amount of compensation. the question whether there was adequate material on which the commissioner could fix the proportionate loss in .....

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Jul 10 1958 (HC)

Balbir Singh and anr. Vs. the State

Court : Guwahati

..... of the constitution. sub-section (3) of section 17 of the act reads a3 follows:notwithstanding anything contained in sub-ss. (1) and (2), the state government may, by notification, prohibit the possession by any person ..... steamer-ghats and airports throughout the above areas except where such possession is in course of transit and within the limit of private possession permissible under the act.the validity of section 17 (3) has been challenged and it is contended that it is unconstitutional as it is violative of article 19(1)(f) and article 14 ..... was unthinkable that such a large number of incriminating articles would be kept in the hotel without the conscious knowledge and permission of the de facto proprietor. section 61a of the act is as follows ;whoever, being the owner or occupier or having the use of any house, room, enclosure, space, vessel, vehicle or place, knowingly .....

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Jul 23 1958 (HC)

Soram Parijat Singh and ors. Vs. Thongram Meri Singh and anr.

Court : Guwahati

..... persons in possession of the property within the definition of an offence of criminal trespass. it must therefore be found that the offence of criminal trespass punishable under section 447, ipc was not established against the petitioners.5. reliarice was placed on two cases reported in emperor v. rain prasad ilr 33 all 773 and in ..... in both the cases co-owners were involved, and the offence concerned was one under section 297, ipc under that section the word 'trespass' is clearly used in a wider sense, and covers not only criminal trespass as defined in section 441, but also an ordinary act of trespass, and that meaning is clear from the use of the words 'any ..... trespass' as against 'criminal trespass1 in section 447.6. the result is that the convictions and sentences of the petitioners are set aside, .....

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Aug 28 1958 (HC)

The Commissioner of Income-tax Vs. Ramchandra Lachminarayan

Court : Guwahati

..... may continue to be joint, the only effect of taking out an asset from and out of the assets of the joint family was not to attract section 25a of the act, but to make it an asset whose income could not be taken into consideration in computing the income of the joint family for the purpose of assessment ..... , the main question was of course whether the partition of properties, belonging to a hindu joint family governed by the mitakshara school, satisfied the requirements of section 25a of the act, but one of the subsidiary questions involved was whether the division of the business brought about by the father in exercise of his superior power was valid ..... partners. if the answer is in the affirmative, as in the above case the privy council did answer, then the partnership is doubtless entitled to registration under section 26a of the act, the above principle has been recognised and adopted in several other cases some of them almost parallel to the case in hand. in bansidhar dhandhania v. commr. .....

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