Court : Guwahati
..... acquittal passed by the magistrate, silchar.2. the respondent, who will be described hereinafter as accused, was summoned for an offence under section 176 for contravention of section 171 (i) of the assam municipal act, 1956. that section prohibits a person from constructing a house, inter alia without the sanction of the municipal board. it is admitted that the accused ..... of this case, therefore, the case was instituted on 29th september, 1966 when the offence report was received by the magistrate.3. the offence was under section 176 of the act for constructing the shed without sanction. from the prosecution evidence it was found by the magistrate that the construction was made prior to 13th april, 1966, as ..... p. w. 1 found the shed at site on 13-4-1966. institution of the case more than three months after 13-4-1966 is clearly barred under section 324 of the act, since the offence is not a continuing one. the case should have been instituted latest by 13th july, 1966. 5. mr. b. k. das, the .....
Tag this Judgment!Court : Guwahati
..... oral evidence of the facts which he claims to have perceived. this general rule is, of course, subject to the provisions enacted in section 33 of the indian evidence act. the rule enacted in section 288 cr. p. c. is clearly of a very exceptional nature and in my opinion the power given by it can be exercised ..... , the evidence of the committal court cannot be used in the sessions court unless the witness is confronted with his previous statement as required by section 145 evidence act. if the prosecution wishes to use the previous testimony to the contrary as substantive evidence, the supreme court concluded, then it must confront the ..... held in tara singh v. the state : [1951]2scr729 , that there is no reason why section 145. evidence act, should be excluded when section 288 states that the previous statements are to be subject to the provisions of the indian evidence act, section 145, the supreme court observed further, falls fairly and squarely within the plain meaning of these words .....
Tag this Judgment!Court : Guwahati
..... therefore come to the conclusion that the! confession of accused jamir is not voluntary. that being the position, the confession is not admissible under section 24 of the evidence act.6. we may now come to the confession of accused medu. the same infirmities which are noticed in the case of jamir's confession are ..... confession of accused medu is also not voluntary and is not admissible under section 24 of the evidence act.even though both the confessions are irrelevant under section 24 of the evidence act. these could have been admitted under section 28 of the evidence act if the impression caused by promise indicated above has been fully removed from ..... the magistrate however stated that the accused did not complain to him of any assault by the police. recording of confession under section 164, criminal p. c. is a solemn and responsible act. a magistrate in recording a confession performs a very important judicial function. although the accused is produced before him when police investigation .....
Tag this Judgment!Court : Guwahati
..... at a higher rate will have to be decided on the basis of the law in that behalf. liability to pay tax is under the charging section subject to the other provisions of the relevant act and to the rate of tax payable under the law. that should have been the correct approach of the board in deciding the appeal.5. ..... held 'that the item g. c. i. sheets was, prior to 1st january, 1964, taxable under the assam finance (sales tax) act, 1956 and classified as 'declared goods' as defined under section 14 of the central sales tax act, 1956'. according to him, g. c. i. sheets became taxable from 1st january, 1964, under the provisions of the assam sales tax ..... 226 of the constitution is directed against an appellate order of the assam board of revenue under section 31a of the assam sales tax act, 1947, of 8th june, 1967.2. respondent no. 1 (briefly 'respondent') is a registered dealer under the assam sales tax act and deals in galvanised corrugated iron (g.c.i.) sheets. they sell these sheets on .....
Tag this Judgment!Court : Guwahati
..... hindu undivided family, as the case may be, is not resident in india or resident but not ordinarily resident in india, within the meaning of the income-tax act.' 8. sections 14 and 15 are in the following terms : '14. return of wealth.--(1) every person, if his net wealth or the net wealth of any other ..... not liable to pay the wealth-tax since it is not covered by the expressions 'individual', 'hindu undivided family' and 'company', which alone, according to section 3 of the act, are chargeable to wealth-tax. 3. in their counter-affidavit the respondents challenged the maintainability' of the writ petition on the score that the corporation had not ..... the making of the present petition can be briefly summarised. on january 23, 1968, the wealth-tax officer, ward-a, shillong, issued a notice under section 17 of the act communicating to the corporation that the net wealth of the corporation chargeable to tax for the assessment year 1959-60 had escaped assessment and requiring the corporation .....
Tag this Judgment!Court : Guwahati
..... for the proper determination of the question that arises for consideration. we have to decide this question on the scheme and provisions of the act and particularly of the provisions of section 10 while considering the challenge made against the impugned provision under article 14 of the constitution.6. after making the above general observations, ..... set-up and to give a fillip for advancement of trade, business, profession, occupation or vocation within the specified areas. i say that section 10(26) of the income-tax act, 1961, in any view of the matter, is not liable to be struck down as illegal and ultra vires.'3. before proceeding further, ..... is, therefore, concerned with only persons who are chargeable to tax in accordance with the rates prescribed by the central act of the relevant year. section 4 is again subject to other provisions of the act, which includes section 10. the argument, therefore, that a marginal assessee, like the petitioner, with a low level of chargeable income .....
Tag this Judgment!Court : Guwahati
..... is devoid of substance.5. with regard to the second submission, which is really an alternative one, we may read the definition of 'goods' in section 2(4) of the act.'goods' means all kinds of movable property other than newspapers, actionable claims, stocks, shares or securities, and includes all materials, articles and commodities, ..... containers. meat and vegetables (but not onion, garlic, spices and condiments).it is clear that the above item 11 lists the particular goods exempted under section 7 of the act and the conditions and exceptions subject to which exemptions are allowed appear to be 'except when sold in sealed containers'. the exception specified in the item ..... question before us. the petitioner in response to the notice of the superintendent did not submit any return. that led to the present assessment order under section 19 of the act. hence this writ application.3. mr. bezbarua, the learned counsel for the petitioner, firstly submits that 'meat' is exempted from sales tax as .....
Tag this Judgment!Court : Guwahati
..... a contract between them for the preparation of the garment.11. it looks appropriate to refer to the definition of the expression 'sale price' given in section 2(13) of the act, for we feel it has relevancy to the assessment of the garments prepared on order. the definition clause reads as under: 'sale price' means the ..... parts, which we may mention as 'meaning definition' and 'inclusive definition' and their fields of operation are distinctly different. the expression 'contract' is defined in section 2(2) of the act. to mean, inter alia, any agreement for carrying out for cash or deferred payment or other valuable consideration the preparation of any movable property. therefore, the ..... thumb. each individual transaction will have to be looked into with a view to determine its true nature.10. the expression 'sale' is defined in section 2(12) of the act and that definition, we feel, would be of considerable help in determining whether the piece of cloth of which the garment to order is made had .....
Tag this Judgment!Court : Guwahati
..... was presumably under the mistaken belief that evidence did not mean evidence by affidavit. affidavits filed by the par-, ties under section 145, criminal procedure code constitute evidence within the definition of the term in the evidence act. therefore, under sub-section (4) of section 145 of the code of criminal procedure it is the duty of the magistrate to consider the affidavits and other documents ..... baharul islam, j.1. this reference has been made by the sessions judge. gauhati, and arises out of a proceeding under section 145. criminal procedure code. the reference has been made on the ground that the learned magistrate failed to consider the affidavits and documents filed by the parties.2. shri b.k. goswami .....
Tag this Judgment!Court : Guwahati
..... or person whose identity is relevant, are relevant in so far as they are necessary for that purpose. these two sections (section 164, cr.p.c. and section 9 of the evidence act) deal with different situations : section 164 of the code of criminal procedure prescribes a procedure for the magistrate recording statements made by a .person during investigation ..... in this regard is that the document was obtained from rajkhowa by barada sarma using threat and pressure and, as such, it is hit by section 24 of the evidence act and section 162 of the code of criminal procedure. we have already observed under what circumstances ext. 33 was written by rajkhowa. on 25-7-70 ..... air 1967 sc 1326 : (1967 cri lj hot), the supreme court has observed as followsevidence of the identity of handwriting receives treatment in three sections of the indian evidence act. they are sections 45, 47 and 73. handwriting may be proved on admission of the writer, by the evidence of some witness in whose presence he wrote. .....
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