Court : Guwahati
Decided on : Nov-17-2006
..... price, no reference has been made to the customs duty that one has to pay for import of the goods. similarly, the term importer, as defined in section 2(1)(d) of the aet act, does not take, within its sweep, a person importing goods from outside the country. obviously, the legislature had consciously used the words 'including a place outside the ..... words 'including a place outside the state' do not mean to convey outside the country. no wonder, therefore, that while dealing with the word 'purchase value' in section 2(1)(h) of the act, no reference has been made to customs and other duties that an importer has to pay for clearance of the goods.15. coupled with the above, it is ..... withdraw any such exemption at any time, as it may think fit and proper. 3. the words 'entry of goods into a local area' is defined by section 2(1)(b) of the aet act as under:2(1)(b). 'entry of goods into a local area' with all its grammatical variations and cognate expressions means entry of the goods as specified .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-22-2006
..... of 1996, can at best claim to be in the category of other employee' and not in the category of teachers of a college. this interpretation of section 10 would appear to be reasonable in the context of the government decision to provincialise the private colleges in which the two writ petitioners are working.in the ..... act would either become a 'teacher' or 'other employee' of the government. the said section 10 indicates that at the time of provincialisation of the private colleges, ..... . 357 of 1996, the status of the two writ petitioners can also be examined in terms of section 10, when private colleges were taken over by virtue of the tripura educational institutions (acquisition of right, title and interest) act, 1980 that from the appointed day every person worked in a private college covered by the said .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-22-2006
..... contended that the assessing officer determined the opening written down value of the block of assets without following the provisions of section 43(6) of the income-tax act ('the act') and rule 8 of the income-tax rules, 1962. the commissioner of income-tax (a) allowed to raise ..... of law -(1) whether, on the facts and in the circumstances of the case, on a correct interpretation of section 43(6) of the income-tax act read with rule 8(1) of the income-tax rules, 1962, the tribunal was correct in law in holding that ..... (supra), the apex court held that the portion of the depreciation which entered into the computation of income taxable under the indian income-tax act, 1922, was depreciation which had been actually allowed. when 40% of the total income is taxable income, the depreciation actually allowed is only ..... mutum bk. singh, j.1. these appeals are directed under section 260a of the income-tax act, 1961, against the order dated 6.8.2003 passed by the income tax appellate tribunal, gauhati .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-23-2006
..... with the intention of screening the principal offender uttam debnath.accordingly, on the basis of the above appreciation of evidence i hold that the charge under section 302 of ipc framed against accused benulal debnath and hemalata debnath cannot sustain but it is proved that jyoti rani was murdered by throttling and hence the ..... murdered the deceased could not be established, yet there must be material to indicate that the appellants knew who the main offender was when they did the act of causing disappearance of evidence or giving false information regarding the offence. the production of the bottle containing the poison allegedly consumed by the deceased by the ..... main offence is not established in evidence, there must be material to indicate that the accused knows who the main offender was when the accused did the act of causing disappearance of evidence or giving false information regarding an offence. it is against the backdrop of the aforesaid legal principle that i propose to examine .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-24-2006
..... submissions made on behalf of the banks, mr. debnath and mr. deb have submitted to the effect, inter alia, that the scheme of the said act and particularly, the provisions of section 38 thereof make it clear that the civil courts have been debarred from entertaining any suit or proceeding for recovery of the dues of a bank in ..... cited above, which lay down the principles governing determination of exclusion of jurisdiction of the civil courts when i examine the said act. what attracts the eyes, most prominently, is that section 2(b) of the said act defines bank. there is no dispute that the decree holders, in the present revision petitions, are banks within the meaning of ..... not. in this regard, it is also worth noticing that if a proceeding is initiated for recovery of public demand under the said act, nothing can stop the debtor from raising the question, under section 8, that he is not liable to make payment. such denial would call for a fresh decision into the question as to whether .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-24-2006
..... adduced and the burden of making of the will by providing undue influence was definitely on the respondents who have miserably failed to discharge it.125. section 68 of the evidence act deals with proof of the execution of document required by law to be attested. in the instant case, the execution of the will has been ..... the wife of the testator, all by herself about which discussions have been made above.principles and the present case117. 'will' as defined under section 2(a) of the indian succession act means 'the legal declaration of the testator with respect to his property which he desirers to be carried into effect after his death'. the essential ..... district judge has traced back the origin of the law of will and the principles involved it making of will. the trial court also noticed section 63 of the indian succession act laying down the requirement of attestation of will. the special requirement of removing all suspicions about the execution or disposing state of mind of the .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-27-2006
..... the facts of the present case are identical, and only because, the income from the interest and dividend have been shown under different heads, the benefit under section 32ab of the act cannot be denied to the appellate company.13. in the result, the appeal is allowed and the order of the income-tax. appellate tribunal is set aside ..... in our opinion, the dividend income earned by the assessee-company from its investment in the uti should be included in computing the profits of eligible business under section 32ab of the act.12. in apollo tyres (supra), the company was engaged in the business of manufacture and sale of tyres but at the same time, the company was ..... 1962?2. whether the dividend, interest and other income earned by the appellant company can be included in computing the profits of the eligible business under section 32ab of the income-tax act ?4. so far the first question of law is concerned, dr. saraf has submitted that the above question has been answered by this court in .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-28-2006
..... part of both the promisor and the promisee and therefore, this court with an unambiguous term hold that the agreement entered between the parties are contract under section 10 of the contract act and therefore, enforceable under the law.v) a close scrutiny of clause 2 of the agreement referred to by the counsel of the appellant, urging that ..... their part only in the year 1989/1990 respectively and therefore urged that in absence of date in the agreement to be performed, the proviso to section 54 of the limitation act would be applicable and hence suit was filed within the period of limitation i.e. on 2.1.91 and the trial court has rightly decided ..... by the parties in clear disregard of public interest, as well as, interest of the answering defendants and the agreement being not a contract under section 10 read with section 2(d) of indian contract act, 1872, no suit lies for specific performance of the agreement and therefore, prayed for dismissal of the suit.9. upon the pleadings of the .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-29-2006
..... appeal.3...(a) late thokchom tomba singh was an accused person named in the fir case no. 24(6)83 of lamlai police station under section 366/ 34 ipc read with section 25(1)(a) arms act. on 13-6-1983 at about 4 p.m. a police party of lamlai police station led by inspector nangkhujam mungsong who was the ..... the state also examined 2 (two) witnesses. on the basis of evidence of both the parties, the learned trial judge has held that the police officers acted beyond the powers conferred upon them under section 46 cr. p.c. and as such, the state is not duty bound to indemnify the erring police officers. with this finding the entire amount of ..... beyond the statutory powers, the state is not obliged to indemnify the officers liability. the learned ga gave much stress to section 46(3) of the cr. p.c. to buttress his argument that the police officers acted beyond their jurisdiction and as such they are personally liable to pay compensation.12a. for better appreciation of the submission as well .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-29-2006
..... the first defendant did not raise any plea of adverse possession and in that view of the matter the suit was not held to be barred under section 64 or 65 of the limitation act. it was further held that in terms of article 65, the starting point of limitation does not commence from the date when the right of ownership ..... which is writ large on the face of records and on the basis of such finding a decision is arrived at, interference is called for by the higher court and section 100, cpc, does not stand on the way of the high court to interfere in such events.17. with regard to the plea of adverse possession, the following decisions ..... which tantamount to loss of effective control over the land by the real owner after lapse of certain statutory period under the law of limitation, such possession should consist overt acts which are inconsistent with the title of the owner. in order to constitute adverse possession against the true owner, the higher degree of proof of the element of adverse .....
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