Court : Guwahati
..... possible to say that those unknown persons constituted an unlawful assembly. none of the witnesses did even whisper that the visitors had any of the objects mentioned in section 141 of the ipc.11. learned trial court, while convicting the appellant, did not consider that there must be sufficient materials to bring home the charge ..... of the said group of persons could be identified and arrested and no fire arms could be recovered. gedu miah was charged with committing offence punishable under section 148 and 307 of the ipc. he was finally found guilty of the said offences leading to his conviction and sentence which are under challenge in this ..... therefore, be said to be 'miscreants' or members of an 'unlawful assembly'. consequently, gedu miah, the appellant herein, cannot be said to be responsible for an act done by any other member of that assembly.12. for the reasons and discussions aforementioned the judgment impugned does not appear to be based on sufficient evidence and, therefore, .....
Tag this Judgment!Court : Guwahati
..... to the court's order.the learned senior counsel for the appellant has also referred to the definition given of criminal contempt under section 2(c) of the 1971 act. by referring to sub-clause (ii) of section 2(c), the learned senior counsel has indicated that if the inference reached by the learned single judge on the conduct of ..... within the definition of civil contempt.8. however, mr. v. hansaria, learned senior counsel has referred to the provisions of section 2 of the contempt of courts act, 1971, from where we find that under sub-clause (b) of section 2 civil contempt has been defined to mean willful disobedience of any judgment, decree, direction, order, writ or other process ..... even in the form of a petition inviting this court to take action under the contempt of courts act or article 215 of the constitution, where the informant is not one of the persons named in section 15 of the said act, it should not be styled as a petition and should not be placed before the chief justice for .....
Tag this Judgment!Court : Guwahati
..... so as to bring it within the purview of the 'death occurring otherwise than in normal circumstances.' the expression 'soon before' is very relevant where section 113-b of the evidence act and section 304-b, ipc are pressed into service. prosecution is obliged to show that soon before the occurrence there was cruelty or harassment and only in that ..... decision reported in (kunhiabdulla and anr. v. state of kerala) and in paragraph 11 the supreme court ruled as under:11. a conjoint reading of section 113-b of the evidence act and section 304-b, i.p.c. shows that there must be material to show that soon before her death the victim was subjected to cruelty or harassment. ..... state of assam v. sofiuddin sheikh and ors. reported in 1981 crl. l.j. noc 4 (gau.), a division bench of this court dealing with section 3 of the evidence act referring to the relationship of the witnesses held as follows:relationship of the witnesses by itself, is no ground for rejecting their testimony if it is otherwise .....
Tag this Judgment!Court : Guwahati
..... are otherwise dispatched outside the state by way of stock transfer and if he is a registered dealer under the central sales tax act, 1956 (central act 74 of 1956).69. section 5 of the impugned act, as quoted above, confers power of exemption from payment of tax on the state, in the event of fulfilling certain conditions ..... same impose entry tax on the specified goods, which formed subject-matter of the writ petitions, by upholding contention that the provisions of sub-section (4) of section 3 of the 2001 act having suffered from the vice of excessive delegation, same having empowered the state government to add by issuing notification, new items in the ..... ltd. reported in : [1976]1scr552 and in agricultural market committee v. shalimar chemical works ltd. reported in : air1997sc2502 .(vi) whether omission of section 3(4) in the impugned act, by second amendment act, with effect from may 12, 2005, saves the actions taken under the said provision of law prior to may 12, 2005?53. the learned .....
Tag this Judgment!Court : Guwahati
..... lordship quoted a passage from bide v. general accident, fire and life assurance corporation (1948) 2 all er 995 at page-998.in construing words in a section of an act of parliament is not to take those words in vacuo, so to speak, and attribute to them what is sometimes called their natural or ordinary meaning in the ..... constable in the execution of his duty within the meaning of this section if he deliberately does an act which, though not necessarily aimed at or hostile to the police, in fact makes it more difficult to carry out his duty and he knew that ..... difficult for the officers of the executing court to execute a decree for delivery of immovable property.(20) 'wilfully obstructs' (police act 1964 (c. 48), section 51 (3). 'wilfully' in this section means an intention that the deliberate act should in fact obstruct the police officer (willmott v. atack [1977] q.b. 498). a person willfully obstructs a police .....
Tag this Judgment!Court : Guwahati
..... to 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-section (2) and (3) of section 3 of the act.22. while considering the validity of rule 3a(2), what needs to be noted is that when the statute itself, in the present case, has not ..... turnover for that period:3aa. deduction of tax at the time of payments.any person responsible for paying any sum to any person liable to pay tax under section 3 a of the act, shall at the time of credit of such sum to the account of the person or at the time of payment thereof in cash or by issue of ..... sales tax (9th amendment) rules, 1989) that every person responsible for making any payment to any contractor in respect of works contract, shall deduct the tax payable under section 3a of the act on account of such works contract. however, it has come to the notice that compliance of these legal provisions has been far below the desired level so far, which .....
Tag this Judgment!Court : Guwahati
..... ; and(c) the amount representing the valuable consideration received for such transfer in respect of goods exempt from tax under subsections (2) and (3) of section 3 of the act.22. while considering the validity of rule 3a(2), what needs to be noted is that when the statute itself, in the present case, has not ..... was accordingly struck down. though the impugned memorandum was struck down, the suppliers of vehicles were held, nevertheless, liable to pay sales tax inasmuch as section 3aa of the tst act, according to the learned single judge, was constitutional and permitted levy of sales tax on the transferor of the right to use goods for any purpose. ..... ninth amendment) rules, 1989] that every person responsible for making any payment to any contractor in respect of works contract, shall deduct the tax payable under section 3a of the act on account of such works contract. however, it has come to the notice that compliance of these legal provisions has been far below the desired level so .....
Tag this Judgment!Court : Guwahati
..... society ltd. v. cit : [1989]177itr418(sc) , the assessee, a co-operative society, claimed that the receipts from ginning and pressing activities was exempt under section 81 of the it act. the question for interpretation was whether the co-operative society which carried on the business of ginning and pressing was a society engaged in 'marketing' of the agricultural ..... as nil in view of the claim of exemption in respect of 45 per cent of the share of income of the parent partnership as exempt under section 10(2a) of the it act, 1961. the ao denied the claim of exemption and assessed the income of the appellant at rs. 2,89,09,160. the appellant firm preferred ..... the appellant firm preferred an appeal before the cit(a), guwahati. the cit(a) allowed the appeal permitting the claim of exemption and deduction under sections 10(2a) and 80hhc of the act. the revenue being aggrieved, preferred an appeal before the tribunal at guwahati. the appeal was numbered as ita no. 49/gau/2001. the learned .....
Tag this Judgment!Court : Guwahati
..... in such transactions transfer of right to use goods occurs, which is a 'deemed sale' falling in the tax net in the second proviso to section 3 of the tripura sales tax act, 1976 (for short, 'the act'). the commissioner derived the powers to give such direction from rule 3a(2) of the tripura sales tax rules, 1976 (for short, 'the rules') ..... no transfer of any right to use property in any goods in a pure and simple carrying contract so as to bring the transaction within the purview of section 2(g)(ii) of the act.' in the result, this court directed to refund the amount deducted as sales tax at the rate of four per cent from the bills of the petitioner ..... first challenge to the vires of rule 3(2) of the rules in a large canvas with reference to section 44 of the act relating to the extent of delegated legislation, along with other related question, whether second proviso to section 3(1) of the act imposing tax on transfer of right to use any goods is a charging provision at all. we, therefore .....
Tag this Judgment!Court : Guwahati
..... return nor was ever assessed by the it authorities at calcutta.accordingly, it was held that the ao at guwahati had exercised his jurisdiction correctly under section 158bd of the act and since it found that there is no other material, other than the calcutta address, to indicate that the assessee company carried on any business ..... the questionnaire dt. 30th may, 2000, computing total undisclosed income for the block period at rs. 1,40,17,200.on receipt of the notice under section 158bd of the act, the assessee addressed an explanation regarding source of funds in their communication dt. 8th june, 2000, addressed to the addl. cit assessment, special range-i, ..... decision of the tribunal, the salient facts may be noticed. there was a search in the gogoi group of companies on 20th nov., 1997, under section 132 of the it act, 1961, resulting in seizure of substantial number of pass books, cheque books and other documents relating to a large number of bank accounts, investments in different .....
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