Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: guwahati Year: 2003 Page 4 of about 75 results (0.092 seconds)

Assistant Commissioner of Vs. Gauri Kanta Barkataky

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2004)88ITD61(Gau.)

..... dated 6-9-92, details of agricultural land along with land pattas and land revenue rules, returns of income filed from year to year, provisions contained in section 171 of the act and various case laws relied on by the assessee huf. the first appellate authority has also observed that not an iota of evidence has been brought on record ..... opinion between the accountant member, and the judicial member, the matter is being referred to the hon'ble president of the income-tax appellate tribunal under section 255(4) of the income-tax act, 1961 with a request that the following question may be referred to a third member or to pass such orders as the president may desire. ..... there is difference of opinion between the members. in view thereof, the issue is referred to the hon'ble president of the income- tax appellate tribunal under section 255(4) of the income-tax act, 1961, for opinion of the third member on the issue which are framed as under :- (1) whether, in view of the facts and circumstances .....

Monabari Tea Co. Ltd. Vs. on the Death of Amar Bahadur Khowas, His Leg ...

Court : Guwahati

..... claiming of title on the principle of adverse possession beyond the statutory prescribed period of limitation of 12 years as provided by article 65 of limitation act read with provision of section 27 of the said act. cases law cited by referring to (2002) 3 scc 258, para 53 will be relevant here where hon'ble apex court hold : '53. ..... raising usual and formal pleas and denied the allegation, contending, inter alia, that title of plaintiff, if any, over the suit land has since been extinguished under section 27 of limitation act. that defendant had been occupying the suit land with permission of the manager of kacharigaon tea estate from the year 1960 by clearing the jungles. that town committee ..... value of the land and learned first appellate court was wrong in holding that the suit in its present form was required to be valued under section 7(iv)(c) of the suit valuation act. even than valuation of rs. 900 for three katha of land in the year 1978 in or around a village land may not be in .....

Md. Somesh Ali Vs. State of Assam

Court : Guwahati

..... before the competent authority. the date of the commission of offence is irrelevant for finding out whether the person is a juvenile within the meaning of clause (h) of section 2 of the act. if that would have been the intendment of parliament, nothing had prevented it from saying so specifically.18. ******** 19. ********20. **********21. *******22. all this ..... statute takes care of contingencies where proceedings in respect of a child were pending in any court in any area on the date on which the act came into force, section 26 in terms lays down that the court should proceed with the case but after having found that the child has committed the offence it is ..... of the offence. any other interpretation would not fit in the scheme and phraseology employed by parliament in drafting the act.14. the use of the word 'is' at two places in sub-section (1) of section 32 of the act read in conjunction with 'a person brought before it' also suggests that the competent authority is required to record .....

Mahavir Coke Industries Vs. Commissioner of Taxes and ors.

Court : Guwahati

..... purview of the definition of raw material is discriminatory and, as such, violative of the provisions of article 14. dr. saraf further argued that sub-section (4) of the act is also illegal and ultra vires as it suffers from the vice of excessive delegation inasmuch as one of the important functions of prescribing raw materials has ..... raw materials, i.e., 'coal' to be used in manufacturing of finished goods, namely, coke in its new industrial unit without payment of tax. section 3 of the act of 1986 specifically provided that any sales tax paid in respect of such raw material during the period from october 15, 1982 to the commencement of the ..... the details within the framework of the policy. in harishankar bagla case air 1954 sc 465 one of the questions for decision was whether section 3 of the essential supplies (temporary powers) act, 1946 amounts to delegation of legislative power outside the permissible limits. it was held that legislature had laid down a legislative principle which was .....

Oriental Insurance Co. Ltd. Vs. Lalliankimi and anr.

Court : Guwahati

s.k. kar, j. 1. heard learned counsel appearing for the petitioner who tried to invoke power of this court under article 227 of the constitution of india read with section 151 of cpc in connection with award granted by mact aizawl in mact case no. 71/98 vide order dated 19.2.2003.2. learned counsel for the claimant/respondent ..... being a social welfare legislation, there is an alternative method available to assess the compensation on the basis of notional income as conceived by second schedule of the motor vehicle act, 1988 as amended up-to-date.4. this is a death case of young boy aged about 18 years and evidence on record had shown he was having a grocery ..... shop. therefore, though minor, he had definitely some income. as per the second schedule of the motor vehicle act for age group of 15 to 20 years the multiplier to be chosen in '16'. therefore, in instant case the just compensation ought to have been as follows :- 15,000 .....

Dr. Shamina SahIn Haque Vs. Syed Safiur Rahman

Court : Guwahati

..... '.) 3. without going into the details of the fact, the main point/the ground on which, the prayer for impleadment was rejected, is that the provision of section 52 of the transfer of property act, is a bar for such impleadment because any transfer with respect to property which is already a subject matter of dispute in a litigation will not carry .....

The Assam State Textbook Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2003)87ITD99(Gau.)

..... : (1) the main issue in this case is in a narrow compass and the determination thereof depends upon the true and correct interpretation of section 10(22) of the it act. section 10(22) of the act, as it stood at the material time, reads as under : in computing the total income of a previous year of any person, any income ..... the assessee viz., cit v. a.p. transport corporation and the surat art silk manufacturers associations' case concerned the exemption of income under sections 11 and 12 of the it act, 1961. section 10(22) of the it act, 1961 requires the institution to exist solely for educational purposes and not for the purpose of profit. the example of the tamil nadu ..... above extent.(35) the other ground of appeal was directed against the upholding by the cit(a) of the order of the ao in levying interest under section 139(8) and section 215 of the act without giving an opportunity of being heard to the assessee.(36) in banshidhar sewbhagowan & co. v. cit (1996) 222 itr 16, 26 (gau) .....

Hashyabala Ghosh and ors. Vs. Ghanshyam Nunia

Court : Guwahati

..... the party claiming to plead and establish title by adverse possession.18. the legal source to claim title by plea of adverse possession is section 27 read with article 65 of the limitation act (36 of 1963) and section 27 goes as follows -'27. extinguishment of right to property - at the determination of the period hereby limited to any person for instituting a ..... purchase from one holding it, by method of law of inheritance, gift, relinquishment, or any other method of transfer or by prescriptive right as contained in section 27 read with article 65 of limitation act etc. it is nowhere stated in the pleading of the respondents how, where from and at what point of time any hostile claim was made by the .....

Union of India (Uoi) Vs. Golendra Moshahari and ors.

Court : Guwahati

..... an individual. it provides that the application for compensation shall be made on behalf of or for the benefit of all the legal representatives of the deceased. section 110-a (1) expressly states that an application for compensation may be made by the legal representative of the deceased or by their agent, and (ii) that such ..... gujarat state road trans. corporation v. ramanbhai prabhatbhai, 1987 acj 561 (sc), the apex court has stated that the expression 'legal representative' has not been defined in the act, however, a legal representative ordinarily means a person who in law represents the estate of a deceased person or a person on whom the estate devolves on the death of ..... his father and the father was later on joined as party. the brother is not mentioned in section 1-a of the fatal accidents act, 1855 nor he is heir of his deceased brother, when the father is alive under the hindu succession act, 1956. when the father is alive the brother has no right to claim property of his .....

Akshay Automobiles Vs. Union of India (Uoi) and ors.

Court : Guwahati

Reported in : AIR2003Gau162; (2004)2GLR187

..... the plaint by impleading state of arunachal pradesh as a party. it was further argued that the first appellate court accordingly misconstrued the provision of section 34 of state of arunachal pradesh act, 1986. that respondent nos. 3 and 4 being part and parcel of union of india had no connection with the erstwhile union territory of ..... notification no. s.o. 74(e) dated 11-1-1987. that the court overlooked the provision of section 34(4) of the arunachal pradesh act and wrongly gave stress on sub-section 34(1), (2) and (3) of the said act.6. the remaining portion of the judgment being in favour of the appellant/plaintiff and there being no cross ..... decreed. the relevant portion of law which was relied upon by the appellant/plaintiff goes as follows :--"assets and liabilities34. xxx xxx xxx(4) the provisions of this section shall not apply to, or in relation to,--(a) any institution, undertaking or project the expenditure in relation to which is, immediately before the appointed day, met from .....