Court : Guwahati
..... got to be seen whether mere presence of some til oil, which is also edible oil, would go to make the sample adulterated within the meaning of section 2(i) of the act.7. in section 2(i) the word 'adulterated' has been given 12 definitions as contained in clauses (a) to (1). it was conceded by mr. s. k ..... called the rules). on the basis of the report of the public analyst the petitioner was prosecuted before the additional district magistrate (j), dhubri under section 16 read with section 7 of the act for sale and storage for sale of adulterated mustard oil on a complaint by the chairman of the sapatgram small town committee. the learned additional district ..... against the petitioner and others in consultation with lawyer. this is a sufficient sanction, in my opinion, for prosecution of the petitioner, within the meaning of section 20 of the act,5. this brings us to the next and the most important point for consideration, namely, whether on the basis of the report of the public analyst, ext .....
Tag this Judgment!Court : Guwahati
..... 3. from the complaint petition it has to be seen whether there is any of-fence committed by the petitioner so as to bring the criminal court into motion. section 339. indian penal code defines wrongful restraint which reads:whoever voluntarily obstructs any person so as to prevent that person from proceeding in any direction in which that person ..... proceeding towards its destination on the highway and it was obstructed by the accused. on those facts it was held that it would clearly come within the definition of section 339 because here the passengers who were boarding on the bus were not allowed to proceed on the highway. during the course of discussion of some decisions the court ..... complained of is only to the car of the complainant. 7. from the complaint petition it is abundantly clear that there is no obstruction of human body in the act of put-tine the car of the petitioner in the common pathway. therefore, it is a fit case where the proceeding of the criminal case should not be allowed .....
Tag this Judgment!Court : Guwahati
..... the minors. it is not a caseof the partners agreeing to admit some minors to the benefits of the partnership as provided under sub-section (1) of section 30 of the indian partnership act. the partnership in terms has sought to make the minors also full fledged partners and it has been stated that their respective fathers have ..... income-tax officer's order of cancellation of registration inasmuch as the income-tax officer had no competence to pass the order of cancellation.9. under section 26a of the 1922 act an application may be made to the income-tax officer on behalf of any firm constituted under an instrument of partnership specifying the individual shares of ..... -tax officer the assessee raised an objection that the proceedings for cancellation of registration in the instant case could not be taken up under section 186 read with section 297(2)(a) of the 1961 act and clause 2 of the income-tax (removal of difficulties) order, 1962. the assessee's contention was negatived by the income-tax .....
Tag this Judgment!Court : Guwahati
..... had earlier been approved by the government of india in the department of company law administration. this approval had been given under the provisions of section 269 of the companies act, 1956, and approval had been granted subject to the condition that if the company proposed to appoint any selling agents in future and if ..... could be sanctioned without any difficulty. the remuneration, according to him, was fixed for benefiting the himatsinghka family. thus, applying the provisions of section 40(c) of the income-tax act, 1961, the income-tax officer held the remuneration paid to be excessive and fixed the reasonable remuneration at rs. 4,000 per month. on ..... remuneration at the rate of rs. 4,200 and rs. 4,300 per month, respectively, and disallowed the balance under the provisions of section 40(c) of the income-tax act.4. the assessee preferred appeals before the learned appellate assistant commissioner of income-tax. the appellate assistant commissioner considered the facts of the .....
Tag this Judgment!Court : Guwahati
..... submitted that since the revised returns were filed voluntarily by the assessee before the assessments were made and these returns were filed as provided under sub-section (5) of section 139 and acted upon, the question of penalty for concealment of income or furnishing inaccurate particulars of income does not arise. 24. the learned counsel for the ..... that a circular of the kind which was issued by the board would be binding on all officers and persons employed in the execution of the act under section 5(8) of the act.'36. the learned counsel also has drawn our attention to the decision of the supreme court in ellerman lines lid. v. commissioner of income-tax ..... if there was concealment of the particulars of income or there was furnishing of inaccurate particulars of income as contemplated under clause (c) of sub-section (1) of section 271 of the act and this was done by furnishing the return after 1st april, 1964, the explanation in such a case will be attracted. the total income returned .....
Tag this Judgment!Court : Guwahati
..... for consideration and such consideration must be found to have been inadequate consideration. that being the case, in our opinion, the provisions of section 4(1)(a) (section 4(a) unamended) of the gift-tax act are not attracted to the facts and circumstances of the present case and there was no deemed gift taxable in the hands of the ..... the name of minor son and transferred should also be considered. but for the provision of section 64 of the income-tax act, the assessee would have certainly claimed that the income from those shares should not be included in the hands of the assessee. under the general law ..... the market value of the shares was definitely higher than the consideration paid for the shares the transaction has been correctly deemed to be a gift under section 4 of the gift-tax act. we also do not agree with the argument of the learned counsel for the assessee that in considering the quantum of gift the shares standing in .....
Tag this Judgment!Court : Guwahati
..... p. bhattacharjee, the learned counsel appearing on behalf of the petitioner has made the following grievances:(1) that the trial court acted illegally and without jurisdiction and violated the provisions contained in section 209 of the criminal procedure code, inasmuch as the trial court had no jurisdiction vested in it by law to refuse to commit the ..... code against the accused person.18. the learned counsel for the petitioner has submitted before me and very rightly that an offence under section 307, indian penal code contemplates that the act committed by the accused persons must be such that for the intervention of some circumstance it would, if completed, have resulted in death ..... out as to whether the prosecution has been able to establish the intention or knowledge as contemplated under the said section. he has also to consider the nature of the act, namely, as to whether the act was so imminently dangerous that it must in all probability cause- (a) death or (b) such bodily injury .....
Tag this Judgment!Court : Guwahati
..... each individual case.' 27. in commissioner of income-tax v. panbari tea company ltd. : [1965]57itr422(sc) the supreme court has observed as follows ; 'under section 105 of the transfer of property act, a lease of immovable property is a transfer of a right to enjoy the property made for a certain time, express or implied, or in perpetuity, in ..... held in the facts and circumstances of that case that the royalty paid to the state government was of a revenue nature and deductible under section 10(2)(xv) of the indian income-tax act, 1922, because the payment made was directly related to the sugar and oil manufactured by the appellant. in that case the supreme court has ..... in a particular case is of the nature of capital expenditure or revenue expenditure in which latter event only it would be a deductible allowance under section 10(2)(xv) of the income-tax act. the question has all along been considered to be a question of fact to be determined by the income-tax: authorities on an application of .....
Tag this Judgment!Court : Guwahati
..... filed several returns and the last revised return was filed on may 26, 1965. after hearing the assessee, the income-tax officer completed the assessment under section 143(3) of the act as a protective measure in the status of the firm. the income-tax officer in the assessment order relating to m/s. saharaj tea company has pointed ..... commissioner with the directions as noticed hereinabove.14. in this connection, the powers of the appellate assistant commissioner as laid down in section 251 and the powers of the appellate tribunal as laid down in section 254 of the act may be considered '251. powers of the appellate assistant commissioner.--(1) in disposing of an appeal, the appellate assistant commissioner ..... pathak, c.j.1. by this application under section 256 of the income-tax act, 1961 (hereinafter referred to as 'the act'), the petitioner has prayed for calling for a statement of the case from the income-tax appellate tribunal, gauhati, on the following proposed questions of law : '(1) .....
Tag this Judgment!Court : Guwahati
..... other particulars as may be prescribed. (3) the gift-tax officer may, in his discretion, extend the date for the delivery of the return under this section.' 22. section 19 of the act reads as follows : '19. (1) where a person dies, his executor, administrator, or other legal representative shall be liable to pay out of the ..... goswami. the assessment proceeding was continued against the legal representatives and the gift-tax officer took action against the sons of kumudeswar goswami by virtue of section 19 of the act. 24. the learned tribunal has observed that the notices were issued against all the sons of kumudeswar goswami and they had actually filed returns as ..... of kumudeswar goswami. the learned tribunal has held that the notices were properly issued and served against the sons of kumudcswar goswami as legal representatives.21. section 13 of the act reads as follows : '13. (1) every person who during a previous year has made any taxable gifts or is assessable in resect of the .....
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