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Gas Authority of India Ltd. Vs. State of Tripura and ors.

Court : Guwahati

Reported in : (2010)27VST115(Gauhati)

..... whom such transfer was made; and(c) the amount representing the valuable consideration received for such transfer in respect of goods exempt from tax under sub-sections (2) and (3) of section 3 of the act.26. while considering the validity of rule 3a(2), what needs to be noted is that when the statute itself, in the present case, has ..... be made liable to pay sales tax on the 'transfer of the right to use any goods for any purpose'.20. a minute scrutiny of clause (b) of section 2 of the tst act, 1976, reveals that, by fiction of law, while a person, who executes a works contract, has been made, and shall be treated as, a 'dealer' ..... , in insisting upon neepco, to deduct sales tax from gail's bills in respect of transportation charges, which gail raises. this apart, according to the contesting respondents, section 3aa of the tst act, 1976, permits making of such deductions at source and, hence, the directions given by the contesting respondents to respondent no. 3, namely, neepco, is legal and .....

Smt. Minakshi Das Vs. Md. Nur Azam Ali and anr.

Court : Guwahati

Reported in : 2009CriLJ4748

..... singh (1962) 3 scr 622 : air 1962 sc 253 : (1962) 1 cri lj 215. the captain was prosecuted along with others for conspiracy and also under sections 3 and 5 of the indian official secrets act, 1923 for passing on official secrets to a foreign agency. this court found a basic error in the order of the high court in treating the ..... case as falling under section 5 of the official secret act which is a bailable offence when the high court ought to have proceeded on the assumption that it was under section 3 of that act which is a non-bailable offence. it is because of this basic error into which the ..... ordert. nandakumar singh, j.1. by this criminal misc. application under section 439(2) of the code of criminal procedure, 1973 (act no. 2 of 1974) (for short 'cr. p.c.'), the petitioner (mother of the victim girl) is asking for a direction for cancellation of the pre-arrest bail granted by .....

New India Assurance Co. Ltd. Vs. Smt. Alaka Dutta Baruah and ors.

Court : Guwahati

..... not exceed 16.39. in new india assurance co. ltd. v. charlie air 2005 sc 2159 this court noticed that in respect of claims under section 166 of the m. v. act, the highest multiplier applicable was 18 and that the said multiplier should be applied to the age group of 21 to 25 years (commencement of normal ..... the retiring age. it is necessary to avoid this kind of inconsistency. we are concerned with cases falling under section 166 and not under section 163-a of the m. v. act. in cases failing under section 166 of the m. v. act, davies method is applicable.42. we, therefore, hold that the multiplier to be used should be as ..... the principles relating to determination of liability and quantum of compensation are different from claims made under section 163-a of the mv act and claims under section 166 of the mv act. (see oriental insurance co. ltd. v. meena variyal) : air 2007 sc 1609. section 163-a and the second schedule in terms do not apply to determination of compensation in applications .....

Commissioner of Income-tax Vs. Narendra Narayan Banik,

Court : Guwahati

Reported in : [2010]320ITR436(Gauhati)

..... [1981] 3 scc 132.10. in the present cases, the commissioner of income-tax, who is one of the delegates mentioned in section 117(2) of the act to exercise powers of appointment of the income-tax authorities below the rank of assistant commissioner or deputy commissioner, had made an officiating arrangement ..... submissions advanced on behalf of the appellants, the learned counsel for the respondents-assessees have placed before this court the provisions contained in section 2(9a) of the act which define the assistant commissioner in the following terms:(9a) 'assistant commissioner' means a person appointed to be an assistant commissioner of income ..... passed by the primary authority. by different orders the commissioner of income-tax interfered with each of the assessment orders in exercise of powers under section 263 of the act. thereafter, the appeals filed by the assessees were closed as infructuous by separate orders passed. aggrieved, the respondents-assessees instituted appeals nos. 2, .....

Commissioner of Income-tax Vs. Bimal Auto Agency

Court : Guwahati

Reported in : (2009)226CTR(Gau)573,[2009]314ITR191(Gauhati)

..... had shown the said expenditure in the books of account which was scrutinized in the course of regular assessment, in the course of search operations conducted under section 132 of the act, it was found that some portion of such expenditure did not relate to the partners or employees of the assessee but were in respect of other persons ..... of this court in cit v. smt. amiya bala paul reported in : [1999] 240 itr 378 holding a power to be available to the assessing officer under section 55a of the act to make such a reference though initially relied upon, was subsequently found to be overruled in cit v. smt. amiya bala paul reported in : [2003] 262 itr ..... first relates to the addition of rs. 40,04,369 made by the assessing officer in a block assessment order dated november 21/2000, under section 158bc and section 143(3) of the income-tax act. the block period covered the assessment years 1989-90 to 1999-2000. the said addition having been deleted by the learned commissioner of income-tax .....

Shallang Area Coal Dealer and Truck Owner Association and Etc. Vs. Sta ...

Court : Guwahati

Reported in : AIR2010Gau11

..... motor vehicles into various categories. it may not be necessary for us to go into the entire scheme of the motor vehicles act except the relevant provisions of the act.section 391 of the act mandates that no motor vehicle be driven in any public place or in any other place unless the vehicle is registered in accordance ..... the official gazette. it further contemplates that such rules are required to be laid before the state legislature. the procedure prescribed under section 212 of the motor vehicles act read with section 23 of the general clauses act is not an empty formality.24. the supreme court in raza buland sugar co. ltd., rampur v. the municipal board, rampur ..... the certificate or registration of the vehicle, or(b) the laden weight of which exceeds the gross vehicle weight specified in the certificate of registration.section 114 of the act authorises various officers of the motor vehicles department of a state to compel the driver of any goods vehicle to subject the vehicle to a process .....

Mridul Kumar Bhattacharjee and ors. Vs. State of Assam and anr.

Court : Guwahati

Reported in : (2010)ILLJ211Gau

..... same to the court of the learned additional cjm, kamrup, for necessary disposal wherein the said complaint was registered as complaint case no. 7624/2007 under section 36 of the act. in the said complaint, the complainant alleges that the accused persons being the employers of the labours engaged in the said tea estate are fully responsible ..... be issued. in that view of the matter, unless the magistrate takes cognizance of the offence requiring him to be satisfied with all the requirements of section 39 of the act although there is no specific-recording of order that cognizance has been taken but cognizance deemed to have been taken in this case. the learned magistrate ..... that if on any subsequent stage of the proceedings it transpires on assessment of facts that the petitioners are not the 'employer' within the meaning of section 2(e) of the act that benefit would go to the petitioners.21. in the result, the petition stands dismissed. the interim order dated april 4, 2008 stands vacated. send .....

Alindra Debbarma and Etc. Etc. Vs. State of Tripura

Court : Guwahati

Reported in : 2009CriLJ3917

..... home against the accused persons, examined as many as 12 witnesses, produced documents and materials in evidence. after closure of the prosecution evidence, accused persons were examined under section 313, cr. p. c, in which they totally denied the prosecution's evidence adduced against them. the accused suraj debbarma examined one dw in his defence. after ..... fir at jirania police station against the said five accused persons, on the basis of which the crime being jirania ps case no. 19/2004 was registered under section 366/376/34, i.p.c. against them. during investigation, the investigating officer of the case visited the place of occurrence, prepared hand sketch map, examined ..... aforesaid does not, in any manner show that shila was induced by the accused persons to go with them from the place of occurrence or to do any act with intention that she may be knowing that it was likely that she would be forced and seduced to illicit intercourse with accused appellants suraj debbarma, to .....

Mithun Hagjer Alias Action Dimasa Vs. State of Assam and ors.

Court : Guwahati

Reported in : 2009CriLJ4370

..... the bullet hit thangneikuing changsan's throat and he died on the spot. based on this fir, haflong police station case no. 08/2006, under section 302, i.p.c. read with section 27 of the arms act, was registered.(ii) during investigation of haflong police station case no. 08/06, the present petitioner was arrested, on 17-11-2006, in connection ..... the definition of the term 'juvenile', as contained in the juvenile justice (care and protection of children) act, 2006. we took the decision to hold the enquiry in the light of the provisions of section 7-a of the said act inasmuch as section 7-a makes it clear that whenever a claim of juvenile is raised before any court or a ..... with haflong police station case no. 104/2006 under sections 120-b/121/121-a/387, i.p.c. on his arrest, the petitioner was also, .....

Marion Begum and Etc. Vs. State of Assam and ors. Etc.

Court : Guwahati

Reported in : AIR2010Gau37

..... as they are relevant for the present purpose are those provisions dealing with the establishment of gaon panchayats under chapter iv of the said act commencing from section 5 ending with section 30. section 52 prescribes that the state govt. may by notification declare any local area comprising a revenue village or a group of revenue villages etc ..... which is under challenge in this batch of writ petitions.5. the only submission made by the learned counsel for the petitioners is that section 15 of the assam panchayat act insofar as it prescribes a procedure of removal of its president directly elected by all the voters of the entire gaon panchayat area by ..... removed from the office of the village panchayats by virtue of a no confidence motion. hence these writ petitions challenging the constitutional validity of section 15 of the assam panchayat act which provides for removal of either the president or the vice president of the village panchayat through the process of no confidence motion.2. .....