Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: guwahati Page 22 of about 1,554 results (0.123 seconds)

Smt. Satyabati Goswami and Others Vs. Commissioner of Gift-tax, Assam, ...

Court : Guwahati

..... such 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."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 estate ..... 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.the learned tribunal has observed that the notices were issued against all the sons of kumudeswar goswami and they had actually filed returns as legal representatives ..... other person;...."the learned counsel for the assessee has submitted that the gifts made before the april 1, 1957, have been excluded from the operation of section 3 of the act. that in the instant case the gifts were made in 1952, though there was no registered deed yet in fact the lands in question were .....

Sankha Ram Sahu and ors. Vs. Bura Takbi and ors.

Court : Guwahati

Reported in : 1976CriLJ1952

..... concerned. according to the learned counsel the provisions contained in chapters viii, x and xi of the new act of 1973 have been applied to the 'tribal areas' and as such the provisions under section 401 of the criminal procedure code have also been applied in the 'tribal areas' and as such the decisions referred to by ..... nagaland or such tribal areas, as the case may be, with such supplemental, incidental, or consequential modifications, as may be specified in the notification.explanation.- in this section, 'tribal areas' means the territories which immediately before the 21st day of january, 1972, were included in the tribal areas of assam, as referred to in ..... proceeding is, all persons claiming to be representative of the deceased party shall be made parties thereto.this power of substituting the legal representative is provided in section 145 itself and as such, the said impugned order is absolutely in conformity with the law.17. under these circumstances, i find no merit in the .....

Hiralal Prasad Vs. State of Assam and anr.

Court : Guwahati

..... is dealt with by the district magistrate or the sub-divisional magistrate, he can, while dealing with a case, take up the case of disposal and act under section 518 read with section 523 of the code and no separate order is necessary to redeliver the property to itself for making an order of disposal of the property.12. in ..... knowledge as to who was the owner of the property;(7) that there is nothing on record to show as to whether the sub-divisional magistrate acted under section 517 or under section 518 of the code.9. having heard the learned counsel for both the parties it gives me an impression that the order of disposal of the ..... animal, vehicle, vessel or other conveyance used in carrying the property, shall be forfeited to the government.therefore, the confiscation of property is envisaged in section 7 of the essential commodities act. in the present case there is nothing to show that anybody claimed the right of possession in respect of the property or the ownership thereof. the .....

Commissioner of Income-tax Vs. Golaprai Hoonlal and Co.

Court : Guwahati

..... a notice for submitting the return. thus, it will be seen that there are two separate starting points of defaults in respect of the situations covered by section 139(1) and section 139(2) of the act, respectively.4. it is pertinent to notice, even at this stage, that the above-said income-tax officer does not appear to have adverted to ..... this question of there being two separate starting points in respect of default in filing of the return under section 139(1) and under section 139(1) of the income-tax act. having noted that the authorised representative of the assessee had mentioned to him that the return was filed on december 11, 1963, the income ..... period of two months had also to be added to the period of six months (it is now only four months according to the later amendment of section 139(1) of the income-tax act). in the first place, the income-tax officer had made a mistake in recording the period, of default as being ' more than 14 months ', whereas .....

N.R. Sirker Vs. Commissioner of Income-tax

Court : Guwahati

..... of law have been referred by the income-tax appellate tribunal, gauhati bench (hereinafter referred to as 'the tribunal '), to the high court under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act') : '(1) whether, on the facts and in the circumstances of the case, the tribunal was correct in holding that the amounts receivable by the .....

Steelsworth Pvt. Limited Vs. Commissioner of Taxes

Court : Guwahati

..... heard the appeals and by its judgment dated 19th may, 1969, rejected the assessee's appeals.7. thereafter the assessee submitted petitions before the board under section 32(1) of the act praying for reference to the high court three questions of law.8. the board by its order dated 16th december, 1969, rejected the petition for reference ..... placed by the customers.23. for proper appreciation of this submission we are required to consider the definition of 'contract' as laid down in the act, which we find in section 2(2) of the act and it reads as follows :2. (2) 'contract' means any agreement for carrying out for cash or deferred payment or other valuable consideration-( ..... the assessee taking resort to the proviso in question.25. on behalf of the department we have been referred to the definition of 'sale' as found in section 2(12) of the act, which reads as follows :2. (12) 'sale' with all its grammatical variations and cognate expressions means any transfer of property in goods by any person .....

Commissioner of Income-tax Vs. J.S. Serwarey

Court : Guwahati

m.c. pathak, c.j.1. the income-tax appellate tribunal, gauhati bench, has referred the following question of law under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'), to this court for decision : 'whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that the cost of materials supplied .....

Assam Co-operative Apex Bank Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

..... assistant commissioner has jurisdiction, inter alia, to enhance the assessment. the power of enhancement is not to be found in so many words in section 254(1) of the act. section 254(1) lays down that the appellate tribunal may after giving both the parties to the appeal an opportunity of being heard pass such orders ..... such orders as the tribunal thinks fit include all the powers (except possibly the power of enhancement) which are conferred upon the appellate assistant commissioner by section 31 of the act.'49. on consideration of the above decisions of the different high courts and the supreme court, the legal position that emerges is as follows : if ..... and affirmed by the appellate assistant commissioner.37. at this stage, therefore, we are required to consider the scope of the appellate power of the tribunal. section 254 of the act reads as follows : '254. orders of appellate tribunal.--(1) the appellate tribunal may, after giving both the parties to the appeal an opportunity of being .....

Assam Co-operative Apex Bank Ltd. Vs. Commissioner of Income-tax, Assa ...

Court : Guwahati

..... assistant commissioner has jurisdiction, inter alia, to enhance the assessment. the power of enhancement is not to be found in so many words in section 245(1) of the act. section 254(1) lays down that the appellate tribunal may after giving both the parties to the appeal an opportunity of being heard pass such orders ..... orders as the tribunal thinks fit include all the powers (except possibly the power of enhancement) which are conferred upon the appellate assistant commissioner by section 31 of the act."on consideration of the above decisions of the different high courts and the supreme court, the legal position that emerges is as follows :if the ..... tax officerand affirmed by the apprllate assistant commissioner.at this stage, therefore, we are required to consider the scope of the appellate power of the tribunal. section 254 of the act reads as follows :"254. orders of apellate tribunal. -(1) the appeate tribunal may, after giving both the parties to the appeal an opportunity of being .....

Assam Forest Products (P.) Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

..... their concealed income in the form of loans, were not placed before the assessee and this is in complete violation of the provisions of sub-section (3) of section 142 of the act. it is also not known whether those alleged statements of bidyananda surekha referred to the particular loan of the assessee. in the circumstances, ..... of this sum of rs. 60,000 as income of the assessee from undisclosed sources there was non-compliance with the provisions of sub-section (3) of section 142 of the act. the tribunal has correctly held that the alleged statements of bidyananda surekha, made before the income-tax authorities at calcutta admitting that he had ..... surekha jute company ltd., which was subsequently found to be a boguscompany. the appellate assistant commissioner, therefore, held that theproceedings were validly started under section 147(a) of the act. theappellate assistant commissioner also found that the credit of rs. 60,000was made in a wrong name and obviously was not loan from a'n .....