Court : Guwahati
Decided on : Sep-02-2003
..... namely, nemichand nahata and sons (huf) and pawan kumar agarwalla. the appellant had also shown, in accordance with the burden, which rested on him under section 106 of the evidence act, that the said amounts had been received by him by way of cheques from the creditors aforementioned. in fact, the fact that the assessee had received the ..... under law, in the absence of specific proof of that knowledge, it cannot be assumed that the assessee has the knowledge in question within the meaning of section 106 of the evidence act. . ... to require the firm or the individual partners to go further and adduce proof of the sources from which the deposits in question appearing in the ..... s) had taken place between his creditor and the sub-creditor. no such additional burden can be placed on an assessee, which is not envisaged by section 106 of the evidence act. the revenue/assessing officer, however, remains free to show that the amount, which has come to the hands of the assessee by way of loan from .....
Tag this Judgment!Court : Guwahati
Decided on : Sep-02-2003
P.P. Naolekar, C.J. 1. The Arunachal Pradesh Forest Corporation Limited, Itanagar, the respondent herein, is a company, undertaking of the Government of Arunachal Pradesh. The company is engaged in operation of forest and utilisation of forest resources. The company has coffee plantation, tea plantation, rubber plantation, cardamom plantation and cash crop division. The company runs two saw mills in the name of Namphai Saw Mill at Namphai and Banderdewa Saw Mill and Plywood Industries at Banderdewa in Arunachal Pradesh. For the assessment year 1987-88, the company claimed debit from the profit and loss of company the expenditure of Rs. 25,73,082 as generation expenses and Rs. 4,50,939 as maintenance of plantation and an amount of Rs. 1,30,688 which have been spent by the company towards research and development of the plants, amongst other claims made by the company. These two items are the subject matter of dispute before us in the present appeal. The Assessing Officer has held gene...
Tag this Judgment!Court : Guwahati
Decided on : Sep-09-2003
..... and good conscience, if not unconscienable and unethical. the interest claimed should be proportionate to the 'current rate of interest' available at the relevant time under provision of section 3 read with 2(b) of (the) interest act 1978, notwithstanding any agreement to the contrary and at any rate at a reasonable rate as opposed to exhorbitant one moreover ..... but the suit was presented only in the year 2001. that the reasonable opportunity was not given to the defendant-appellant by the trial court and both the courts acted in bias and there was violation of principle of justice, equity and good conscience, that the appellant pleaded before the trial court verbally that she had not borrowed ..... , section 23 of contract act will also stand as a bar to such claim of rate of interest, being immoral and against public policy. the interest was thus illegally assessed.16. in .....
Tag this Judgment!Court : Guwahati
Decided on : Sep-11-2003
..... any inter-state sale or intra-state sale, the decision will have to be taken having regard to the two points and the provisions of sub-section (2) of section 4 of the central sales tax act, 1956. the sale in question was made to m/s aristocrat marketing limited with entries in the stock register and proper account of sales and purchases ..... were furnished. since stock book has been maintained by the petitioner firm, it cannot be deemed to be local sale as defined in section 3 of the central sales tax act, 1956. c-forms are not the parameters for deciding the nature of sale, i.e., whether local or inter-state sale. therefore, non-furnishing of c- ..... forms cannot be a ground for rejecting the claim of inter-state sale. the decision has to be taken as per provisions of section 3 of the central sales tax act only with variation in the rate of taxes depending whether c-form is submitted or not.7. it appears that the assessing officer did not take into .....
Tag this Judgment!Court : Guwahati
Decided on : Sep-30-2003
..... english law. (see raipur development authority and ors. v. chokhamal contractors and ors. reported in (1989) 2 scc 721).20. after repeal of the old act, under the act, section 34 provides for the grounds for setting aside an award which is quoted below : '34. application for setting aside arbitral award. - (1) recourse to a ..... for setting aside the award and accordingly confirmed the award of the sole arbitrator observing that most of the allegations made in the application under section 34 of the act were full of vagueness and mere statements without any supporting proof. this order has been impugned in this appeal.8. we have meticulously inspected ..... payment of the date of decree of the award whichever was earlier.6. feeling aggrieved by the said arbitral award, the appellant filed an application under section 34 of the act before the learned district judge papumpare, under whose jurisdiction the contract was performed and executed, alleging, inter alia, that the award was illegal, invalid .....
Tag this Judgment!Court : Guwahati
Decided on : Oct-27-2003
..... darrang, mangaldoi, on 29.9.2000 is sessions case no. 73(d-m) of 1997. by the impugned judgment the appellant was convicted for offence under section 25(i)(a) of arms act, 1959 and sentenced r. i. for 3 years alongwith a fine of rs. 100 (rupees on hundred) and in default of fine to further r.i ..... to his duties till the date of discovery of ammunitions inside his steel trunk stated to be due to illness etc.3. a case under section. 25(ia)(iaa)/27 of the arms act was registered and on completion of the investigation chargesheet was submitted against accused person/appellant.4. trial proceeded against appellant framing charges under ..... section. 25(i)(a), 25(ia)(iaa)/27 of the arms act. appellant pleading not guilty to the charges. all together 6 (six) witnesses were examined from the prosecution.5. defence plea during the trial .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-20-2003
..... were appointed as constable orderlies. this position is not disputed by the respondents.15. it is also worth noticing that in exercise of the powers conferred by section 2 of the police act, 1861, read with section 3 of the north east frontier agency regulations, 1965, the chief commissioner of arunachal pradesh issued a notification, dated 15.5.1975, framing thereunder rules known .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-21-2003
..... vocative of the provisions of section 58 of the r.p. act, 1951. section 58 of the act stipulates that if at any election any ballot box used at a polling station are unlawfully taken out of the custody of the presiding officer ..... of the authorities in arbitrarily ordering fresh poll in polling station nos. 137 and 140 is thus based on no logic and/or reasoning as contemplated under section 58 of the r. p. act, 1951.para 13. that the order of the authorities in holding fresh poll in respect of polling station nos. 137 and 140 is totally illegal and ..... struck off the statements made in paragraph nos. 5. 10, 11, 12, 13, 15 and 16, mr. n. choudhury has submitted, inter alia, that according to section 83 of the r. p. act and election petition to be valid must contain a concise statement of material facts on which the election petitioner relies and if any allegation of corrupt practices is .....
Tag this Judgment!Court : Guwahati
Decided on : Dec-04-2003
..... the victim, an innocent teen aged girl and corroborated by the evidence on record, i hold that the conviction of the accused appellant under section 376/511 of i.p.c. needs no interference. so far the punishment is concerned, i reduce the imprisonment to 4 (four) ..... the judgment and order passed by the trial court in sessions case no. 74(d) of 1994, whereby the appellant was convicted under section 376/511 of i.p.c. and sentenced to suffer r.i. for seven years and to pay a fine of rs. 500, ..... was bleeding. as stated above, the trial court gave the benefit holding that, there may not be any penetration but the entire act of the accused will definitely amount to attempt to commit rape and no stretch of imagination can be said that this is a ..... dirty tricks and removed the girl from the custody of the parents and thereafter took her to a lonely place and committed heinous act, the p.w.1 also found blood stained clothes and blood stain in her person.9. the trial court relying on the prosecution .....
Tag this Judgment!Court : Guwahati
Decided on : Dec-06-2003
..... training subject to police verification. on successful completion of training, the appointment certificate as provided in. rule 30 is issued. this certificate is issued as is required by section 8 of the police act, 1861.4. there is no dispute that the petitioner was arrested and later, enlarged on bail. his alleged involvement in a case of kidnapping and murder leading to ..... was received. the report disclosed that the petitioner was involved in bilashipara p. s. case no. 165/99 under section 365/34/120(b)/364(a)/302 i.p.c, r/w section 10/ 13 ua(p) act and r/w section 27(b) arms act. the petitioner was discharged by an oilier passed on 29.8.2001 because of this unfavourable police report. it .....
Tag this Judgment!