Court : Guwahati
Decided on : Oct-30-2006
..... from the suit land. the suit land, thereafter, was acquired by the land acquisition collector (for short 'l.a. collector') by a notification dated 15.3.1979 under section 6 of the land acquisition act. the defendant-respondents herein, filed t.s. no. 91/1991 in the same court of civil judge, jr. division, west tripura, agartala claiming the compensation awarded by ..... compensation. learned first appellate court upon perusal of the two notices (ext. 2 and ext. 3) observed that the l.a. collector after making the award under section 11 of the land acquisition act asked the plaintiff-appellant to receive the amount awarded. nowhere the plaintiff-appellant clarified why he did not receive the money or why he did not contest the .....
Tag this Judgment!Court : Guwahati
Decided on : Oct-30-2006
..... supra), has held..admissions, if true and clear, are by far the best proof of the facts admitted. admissions in pleadings or judicial admissions, admissible under section 58 of the evidence act, made by the parties or their agents at or before the hearing of the case, stand on a higher footing than evidentiary admissions. the former class of ..... viii, rule 5 permits the court to insist on a plaintiff to prove a fact notwithstanding an implied admission, which the defendant might have made, even section 58 of the evidence act makes it clear that notwithstanding a defendant's admission, express or implied, made in his written statement, a court may, in its discretion, require the ..... rented premises in an urban area, there cannot be, and there is, in fact, no dispute that the suit is governed by section 5 of the assam urban areas rent control act, 1972. this act makes it clear that a court, before granting decree for ejectment of a tenant, must be satisfied that the defendant is a defaulter .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-03-2006
..... seized furniture, fan and tv from the shop, though the same were released later. the dharmanagar p.s. case no. 12(3)/92 under section 7(i)a(ii) of the essential commodities act (for short 'e.c. act') was registered against the appellant herein, his father sunil chandra dey and his driver nityananda das. the seized rice was placed at the disposal ..... , north tripura, observed that the order of the learned collector rejecting the claim of the appellant herein, was not put under challenge in appeal or revision though the e.c. act has specific provision for the same. that apart, no attempt was ever made by the appellant to prove his exclusive possession of the seized rice even before the learned collector .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-09-2006
..... habeas corpus directing the release of the detenue forthwith. the order of detention dated 1.6.2006 was made by the district magistrate, kamrup (metropolitan) under sub-section (2) of section 3 of the act. the order directed his detention in central jail, guwahati for a period of three months from the date of issue of the order. the detenue at the relevant ..... is further alleged that the detenue was arrested in connection with chhaygaon p.s. case no. 6/2006 was registered under section 120(b)/121/122/427 ipc read with section 3 of e.s. act and 10/13 ua(p) act on the ground that ulfa activist monoj rava revealed that ulfa group leader prabal dutta handed over a bomb to him 'to ..... cause an explosion and as per instruction he caused the explosion of the bomb on 24.1.2006 at 11.55 p.m at .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-10-2006
..... whole establish that the appellant's right to use the equipment involved had been transferred for valuable consideration in favour of oil within the meaning of section 2(33) of the act.22. in aggarwal brothers : air1999sc2868 , the appellants used to supply shuttering to builders and contractors on hire to be used in the construction of ..... according to us thus stood transferred to oil though the ownership and the physical possession thereof remained with the contractor within the meaning of section 2(33) (iv) of the act.15. the act is a legislation to amalgamate, consolidate and amend the laws relating to levy of tax concerning sale and purchase of goods in the ..... entered into an agreement/arrangement whereunder the right to use of the equipment was transferred to oil on payment of rental charges.6. referring to section 2(19) of the act defining 'lease' it was observed that the same did not envisage any arrangement requiring transfer of possession of the goods involved to constitute the .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-10-2006
..... of a regulated market at gauripur town in dhubri district. it would be apposite to extract the memo of reference forwarded by the collector, dhubri under section 30 of the act as the particular therein would be relevant for adjudication of the present dispute:1. number and date of the declaration no. rla 210/79/77 ofdeclaration ..... private respondents. we have also heard mr. p.s. deka, the learned government advocate who appears for the respondent no. 1.3. the reference under section 30 of the act made by the collector arose out of a land acquisition proceeding initiated under la case nos. 76-77 whereby land was acquired by the assam government for ..... la) case no. 93 of 1991 passed by the learned additional district judge, dhubri. the proceeding before the learned district judge was on a reference made under section 30 of the act pertaining to apportionment of compensation between the parties in the case.2. we have heard mr. s. sarma and mr. jayanta deka, learned counsels who appeared for .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-13-2006
..... the central income-tax and take it as 100 per cent, business profit ?6. questions nos. 1, 2 and 3 are in respect of the deduction under section 6 80hhc of the act. learned counsel for the appellant has submitted that the above question stands answered by this court in the case of bazaloni croup ltd. v. cit , wherein this ..... j.1. heard dr. a. k. saraf, learned counsel for the appellant and mr. u. bhuyan, learned standing counsel for the revenue.2. this appeal under section 260a of the income tax act, 1961, has been preferred by the appellant m/s. williamson financial services limited (hereinafter referred to as 'the appellant').3. facts : the appellant filed its return of ..... year 1991-92 showing an income of rs. 41,82,030 ; thereafter the return was duly processed by the respondents and notices were issued under sections 143(2) and 142(1) of the act and after hearing the assessee, the assessment order was passed determining the total income of the appellant-company at rs. 1,16,55,470 holding, .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-14-2006
..... of such certificate and is of no significance qua sale of finished products by such a dealer. it is in this context that section 3a of the 1947 act inserted by section 12 of the act assumed prominence.31. as alluded hereinabove, the said provision vests the state government by a notification in the official gazette and subject to ..... the same in the relevant notification to be published in the official gazette.32. by the impugned notification issued in exercise of. the power under section 3a of the 1947 act and published in the issue dated august 1, 1988 of the assam gazette (extraordinary), the government prescribed the conditions subject to which a dealer would ..... application of the notification is excluded in respect of sales made from august 1, 1988, unless the dealer holds an authorisation certificate granted to him under section 4 of the act and the validity whereof has not expired on the date of the relevant sale(s). m/s. dugar tea industries private limited not having been issued .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-16-2006
..... as projected herein is that though tenancy of the respondents under the petitioners was admitted, the deputy commissioner granted acquisition of ownership to the respondents under section 23 of the act without following the procedural law so prescribed under rules 10,11 and 12 of the assam (temporarily settled areas) tenancy rules, 1972 (for short, ..... ever committed by both the authorities below including the board in arriving at the decision that the respondents were entitled to ownership as provided under section 23 of the act.4. having given my anxious consideration to the rival contentions so advanced on behalf of the parties and also upon impugned perusal of the ..... whether the land was under personal cultivation of the respondents so as to have benefit of the definition of 'personal cultivation' as provided under section 3(10) of the act to the government employee.5. given facts and circumstances in its entirety, it appears that procedural law prescribed under the statute has not been .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-17-2006
..... a local area, is by way of stock transfer, inter-state sale or sale in the course of export or import. by impugned notifications, issued under sub-section (4) of section 3 of the aet act, 2001, when the goods, namely, biscuits, textiles and fabrics, cude oil, tobacco including cigarette, choroots, cigar, biri, zarda, khoini, sada and smoking ..... (supra) has, submits mr. shanti bhusan, no application at all.29. while considering the rival submissions noted hereinabove, it is pertinent to note that sub-section (4) of section 3 of the aet act, 2001, (as the same stood prior to the coming into force, on 12.5.2005, the aet (amendment) ordinance, 2005 empowered the state government ..... this court are that the impugned notifications suffer from the vice of excessive delegation and cannot, therefore, be sustained.39. to sum up, sub-section (4) of section 3 of the aet act, 2001, is, to the extent that the same empowers the state government to add, by way of mere notification, new items in the schedule .....
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