Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: guwahati Page 12 of about 1,554 results (0.039 seconds)

Ramdhari Sarma and anr. Vs. Jogendra Kumar Biswas

Court : Guwahati

..... light of the observations made by us in this judgment. if it is held that the structures are permanent, the defendant would be protected from eviction under section 5 of the act; otherwise, the suit for eviction would have to be decreed. it would not be open to the parties to agitate any other point in the case ..... the notice for eviction as alleged by the plaintiffs; because according to him, the standing structures were already of a permanent nature within the meaning of section 5 of the act. unfortunately, the findings on the point are not quite adequate to dispose of the question whether the standing structures are permanent within the meaning of the ..... or business purposes, the tenant shall not be ejected except on the ground of non-payment of rent. the words 'permanent structure' as defined in section 3 (d) of the act meant 'a structure which is regarded as permanent in that locality.' the definition was apparently vague and led to confusions and the legislature amended the definition .....

Md. Hanif Mia Vs. Haladhar Lahkar

Court : Guwahati

..... any evidence to prove that the landlord, assented to his continuing in possession after the termination of the lease. therefore applying the test laid down in section 116 of the transfer of property act, it could not be held that the plaintiff had subsisting right of tenancy in respect of the land on which the house stood. he had therefore ..... of an agreement to the contrary, renewed from year to year, or from month to month, according to the purpose for which the property is leased, as specified in section 106.' 5. in this case admittedly there was termination or the lease as will appear from the annual lease's that were produced. it is not enough for (the ..... law after the termination of the earlier lease by lapse of time by the end of march 1944, upto which date rent was received by the previous landlord. 4. section 116 of the transfer of propertyact which relates to holding over is in the followingwords: '116. if a lessee or under-lessee of property remains in possession thereof alter .....

Gopal Das Sindhi and ors. Vs. the State and anr.

Court : Guwahati

..... criminal procedure code and postpone the issue of process and refer the matter to the police officer for investigation and report, re could not, while purporting to act under section 202, cr. p. c., act under section 156(3) and send the complaint to the police to treat it as a first information report and submit a charge-sheet. in the present ..... the charge-sheet submitted by the police, cannot be held to be illegal. before taking action under chapter xvi of the code, the magistrate had preferred to act under section 156(3), for which there was no inhibition in the criminal procedure code. 12. the second point urged is that the charge was framed without examining evidence and only ..... that mr. justice deka was- definitely of opinion that the mere fact that a complaint has been filed does not take away the jurisdiction of the magistrate to act under section 156(3) of the code and send for the police report. mere examination of the complainant does not amount to taking cognizance of a case. mr. .....

Ajoy Kumar Mukherjee Vs. Local Board of Barpeta and ors.

Court : Guwahati

..... of the local board. the local board has to construct, repair and maintain roads, embankments, bridges, water-channels and other works of communication under section 40 of the act. section 66 of the act makes it obligatory for the board to establish, maintain and manage all middle vernacular schools under public management within the sub-division and also to ..... 14 enshrined in the constitution. 3. coming to the first point urged by the counsel, it is necessary to refer to some of the provisions of the act. section 62 of the act provides as follows :-- '62. (1) the local board may, at a meeting convened expressly for the purpose of which due notice shall have been given, ..... governor was pleased to prescribe rs. 1000/- per annum as the maximum amount of license fee which could be levied by the local boards under section 52cc of the said act. it was further provided by the notification that any local board with the previous approval of the government could impose a license fee within this maximum .....

Sudhindra Kumar Deb Vs. Gopika Ranjan Datta

Court : Guwahati

..... pointed out in the case of (s) : 1956crilj156 , the word 'court was not defined in the contempt of courts act, and, the expression 'courts subordinate to the high courts' in section 3(1) of the contempt of courts act would 'prima facie' mean the courts of law subordinate to the high courts in the hierarchy of courts established for the purposes ..... we do not think that it can be said that the industrial tribunal is a court within the meaning of section 195(l)(b) of the code of criminal procedure. no doubts the act| provides that for the purpose of section 193 the proceedings before the tribunal will be considered to be judicial and further that the tribunal has got powers ..... the supreme court was as to the meaning of the word 'court' in the contempt of courts act. it was pointed out that the definition of 'court' in section 3, evidence act, is not exhaustive but framed only for the purpose of that act and is not to be extended where such an extension is not warranted. it was further held that .....

Surangmali Punamchand Surana Vs. Commissioner of Income-tax, Assam, Tr ...

Court : Guwahati

..... the depositors of the bank, did not amount to business, and, in this connection our attention was drawn to the definition of the word "business" in section 2(4) of the income-tax act. the definition, as is clear, is not by itself exhaustive and it runs in the form - "business includes any trade, commerce, or manufacture." mr ..... its overdraft account could amount to a business so as to make the surplus of rs. 16,995 arising therefrom income profit and gains assessable under section 10 of the income-tax act."mr. sharma, appearing for the assessee, has contended before us that these transactions, by virtue of which the assessee purchased the full payment receipts from ..... the income-tax tribunal on appeal held that the above mentioned sum of rs. 16,995 could be considered as income or profit chargeable under section 10 of the income-tax act. the contention of the assessee has been that this amount signifying the difference kin the price paid and the consideration received did not amount to profit .....

Hardeodas Jagannath Vs. Income-tax Officer, Shillong, and Others.

Court : Guwahati

..... :"i read that decision as meaning that the provisions relating to notices being merely procedural they could be made applicable with retrospective effect and that acts done under the sections being procedural acts they could be respectively validated... although the liability to be charged to tax may be there the charge could be brought home only by the ..... -assessment prevents the incidence of the liability though the amount of the deduction is not ascertained until assessment. the liability is imposed by the charging section namely section 38(of the english act) the words of which are clear. the subsequent provisions as to assessment and so on are machinery only. they enable the liability to be ..... it may not be within the ambit of the powers of the appellate authority to to determine if there was a vaild notice under section 22(2) of the act or not. section 27 which gives power to cancel the assessment also lays down that the income-tax officer shall cancel the assessment, if he is satisfied .....

Panbari Tea Co. Ltd. Vs. Commissioner of Income-tax, Assam, Tripura an ...

Court : Guwahati

..... all the authorities referred to above point to the conclusion that the character of the payment has to be determined from the document and the surrounding circumstances. section 105 of the transfer of property act defines a lease of immoveable property as "a transfer of a right to enjoy such property, made for a certain time, express or implied, or in ..... parties have proceeded on that basis and it could not be called revenue within the meaning of the word used in the definition of agricultural income under section 2(1)(a) of the act because it was a payment to the landlord by the tenant as a consideration for the transfer of a right in zamindari lands owned by the ..... the calcutta high court and held that by the transactions in question no income, profits or gains accrued or arose or were received by the trustees under section of the indian income-tax act and the trustees were not liable to be assessed to income-tax in respect of the debentures. it was observed by their lordships of the privy .....

Panbari Tea Co. Ltd. Vs. Commissioner of Income-tax, Assam, Tripura an ...

Court : Guwahati

Reported in : [1961]42ITR672(Gauhati)

..... all the authorities referred to above point to the conclusion that the character of the payment has to be determined from the document and the surrounding circumstances. section 105 of the transfer of property act defines a lease of immoveable property as 'a transfer of a right to enjoy such property, made for a certain time, express or implied, or in ..... parties have proceeded on that basis and it could not be called revenue within the meaning of the word used in the definition of agricultural income under section 2(1)(a) of the act because it was a payment to the landlord by the tenant as a consideration for the transfer of a right in zamindari lands owned by the ..... the calcutta high court and held that by the transactions in question no income, profits or gains accrued or arose or were received by the trustees under section of the indian income-tax act and the trustees were not liable to be assessed to income-tax in respect of the debentures. it was observed by their lordships of the privy .....

Jagneswar Sen Gupta Vs. Gopal Chandra Saha

Court : Guwahati

..... is against these findings in appeal that the present appeal against the acquittal has been brought.7. i shall first deal with the question of sanction under section 20 of the act. ext. p-2 shows that the food inspector applied for the sanction to the administrator, agartala municipality on 17-4-1958 and that the administrator endorsed sanction ..... further that the written consent was actually produced into court only on 16-8-1958 and hence it must have been antedated to satisfy the requirements of section 20 of the act. this argument found favour with the sessions judge and he held that the sanction order had been clearly antedated and hence the magistrate had no-jurisdiction ..... articles of the particular brands embossed on the tins and that thereby the respondent was guilty of misbranding the mustard oil within the meaning of section 2(ix)(g) and section 7(ii) of the act.5. when the matter came up before the sessions court on appeal by the respondent, it was for the first time argued before .....