Court : Guwahati
Decided on : Mar-06-2003
..... without any profit. here, two distinct possibilities can be conceived. either they may distribute the commodity (k. oil) to the retailers at a higher price in violation of section 4(1)(c) of the kerosene (restriction on use and fixation of ceiling prices) order, 1993 or they may resort to unfair means in order to earn some ..... dated 26.11.2001 (annexure-5) is also quashed. however, liberty is granted to the deputy commissioner to proceed in accordance with the provision of sub-section (2) of section 15 of the assam public distribution of articles order 1982 if he deems it proper and appropriate under the facts and circumstances of the case. no cost. ..... sub-wholesaler dealership licence for storage and selling kerosene oil at algapur, hilakandi. the authority having considered the feasibility, capability etc. issued a storage licence under the petroleum act, 1954 vide licence dated 10.9.1996 for storage of 25,000 lts. of kerosene oil. the said licence was renewed from time to time and is valid .....
Tag this Judgment!Court : Guwahati
Decided on : Mar-05-2003
..... by the petitioner in support of the election petition as required by rule 94a also does not satisfy the requirement of the proviso to sub-section (1) of section 83 of the act and form 25 appended to the rules. the several averments relating to commission of corrupt practice by the first respondent as contained in paras 4 ..... when in an election petition, the election petitioner prays for setting aside the election of returned candidate on the ground of his corrupt practice as enumerated under section 123 of the rp act, the election petitioner, in addition to the statement of material facts, must also set forth full particulars of any such corrupt practice as alleged. mr ..... the hearing of the aforesaid misc case, the election petitioner filed an application under order vi rule 17 of the code of civil procedure read with section 87 of the rp act praying for amendment of his election petition. this misc application gave rise to present misc case no. 24/2002. by his said amendment application, the .....
Tag this Judgment!Court : Guwahati
Decided on : Feb-27-2003
..... , it is agreed at the bar that inviting the 'conventional amount' was not properly explain by ld. tribunal below and particularly if section 163-a of m.v. act' 88 was applied, there is nothing in scheduled ii of motor vehicle act 1988 as amended update) to speak on any 'conventional amount'. be that as it may, it was pleaded that the child .....
Tag this Judgment!Court : Guwahati
Decided on : Feb-25-2003
..... inter alia, that the allegation made by the petitioner in the fir are defamatory and, as such, the petitioner has committed the offence of defamation. an enquiry under section 202 cr.pc was conducted and thereafter the learned addl. chief judicial magistrate, tinsukia took cognisance of the offence and issued processes vide order dated 31.7.2001. 5 ..... in this case as the petitioner was an eye witness to the incident and she has merely stated the same in fir filed by her. the petitioner never acted on any reported or hearsay evidence or on the basis of purported statement of some other person. 12. upon hearing the submission of the learned counsel for both ..... sufficient ground for proceeding against the accused. (6) where there is an express legal bar engrafted in any of the provisions of the code or the concerned act (under which a criminal proceeding is instituted) to the institution and continuance of the proceedings and/or where there is a specific provision in the code or the .....
Tag this Judgment!Court : Guwahati
Decided on : Feb-14-2003
..... that due to inadvertence, sirajuddin had not been added as a respondent, the full bench held that as a matter of construction, the application under section 5 of the limitation act shall be treated to have been allowed by the appellate court, which had jurisdiction to condone the delay.9. it is clear from the above that ..... court. disputing this contention, it was submitted, on behalf of the revision petitioners, that the lower court did not pass any order on the petition under section 5 of the limitation act. declining to accede to this objection, the full bench held that though the order under challenge refers only to the application filed under order 41, rule ..... of appeal and prayed that his name may be impleaded in the category of respondents. on the same day, the appellants filed another petition under section 5 of the limitation act stating the same reasons for their omission to implead sirajuddin and praying that the delay may be condoned. the court heard both the parties and passed .....
Tag this Judgment!Court : Guwahati
Decided on : Feb-11-2003
..... of secondary schools. the petitioner no. 4 has passed h.s.s.l.c. examination and he is entitled to be appointed as lda-cum-typist/section assistant inasmuch as he has passed proficiency test in typing. after necessary verification, the iaa department prepared a list of 29 candidates including the petitioners for ..... him. on receiving such complaint, if the respondent no. 4 wants to make any enquiry or wants the authority/authorities concerned to conduct any enquiry, such act/acts on the part of the respondent no. 4 cannot be said to be unjust, illegal or without jurisdiction, for, when the respondent no. 4 has received ..... been receiving salaries and allowances regularly, even those petitioners, who have already joined their respective posts, are not being paid their salaries and allowances. thus, the act of keeping the appointment in abeyance is wholly arbitrary and without jurisdiction. while the appointments of the petitioners in the education department have been kept in abeyance, .....
Tag this Judgment!Court : Guwahati
Decided on : Feb-05-2003
..... before the commissioner of income-tax (appeals), guwahati. the appellate authority held that the embezzled amount cannot be treated as taxable income in view of section 2(24) of the income-tax act, 1961, and has placed reliance on the previous decision rendered by the tribunal in the assessee's case and the decision of the madras high ..... in cit v. a. r. adaikappa chettiar : [1973]91itr90(mad) . 2. aggrieved by the said order of the tribunal, the present appeal is preferred under section 260a of the income-tax act, 1961. the high court posed for itself the following two questions for consideration : '1. whether, on the facts and in the circumstances of the case, the ..... of the case, the embezzled money in the hands of the assessee and utilised by the assessee is an income within the meaning of section 2(24) read with section 69a of the income-tax act, 1961 ?' 3. it is submitted by learned counsel for the revenue that the amount received from any source legally or illegally shall constitute .....
Tag this Judgment!Court : Guwahati
Decided on : Feb-05-2003
..... preferred appeal before the commissioner (appeals), guwahati. the appellate authority held that the embezzled amount cannot be treated as taxable income in view of section 2(24) of the income tax act, 1961 and has placed reliance on the previous decision rendered by the tribunal in the assessee's case and the decision of the madras high court ..... madras high court in a.r. adaikappa chettiar's case (supra).2. aggrieved by the said order of the tribunal, the present appeal is preferred under section 260a of the income tax act, 1961. the high court posed for itself the following two questions for consideration :'1. whether, on the facts and in the circumstances of the case, ..... of the case, the embezzled money in the hands of the assessee and utilised by the assessee is an income within the meaning of section 2(24), read with section 69a of the income tax act, 1961 ?'3. it is submitted by the learned counsel for the revenue that the amount received from any source legally or illegally shall .....
Tag this Judgment!Court : Guwahati
Decided on : Feb-05-2003
..... , but for the remaining part of the decree, relating to the suit of the plaintiffs, which was valued at rs. 1,92,000, the appeal will he, according to section 21, before the high court. 8. controverting the above submissions made on behalf of the respondents, mr. b.r. dey, has submitted that provisions for counterclaim have been introduced ..... decree. as far as the state of assam is concerned, the forum of appeal is to be determined by section 21 of bengal, agra and assam civil courts act, 1887 aforementioned. it is also true that according to section 21 (as per the amended act) an appeal from a decree of the civil judge (senior division) will lie before the district judge, ..... of civil procedure does not determine as to where an appeal will lie against a decree and it is section 21 of the bengal, agra and assam civil courts act, 1887, which lays down the court, where an appeal will lie. according to section 21, points out mr. goswami, an appeal from a decree of a civil judge (sr. div.), will .....
Tag this Judgment!Court : Guwahati
Decided on : Feb-04-2003
..... in reply filed by the petitioner, he while generally reiterating the contentions raised in the writ petition averred that the remedy provided under section 51 of the act of 1913 read with section 4 of the act of 1976 was not an efficacious one and, therefore, could not be said to be an alternative remedy. it was further ..... affidavit has, inter alia, contended that the writ petition was not maintainable, inasmuch as, there is an alternative remedy of appeal under section 51 of the act of 1913 read with section 4 of the act of 1976. it was asserted that the loan was sanctioned to the petitioner for industrial activities and purposes in respect of his mill ..... the deputy commissioner/sub-divisional officer of any district within the lower assam division for their appointment by the deputy commissioner of the district under section 3(3) of the act of 1913 to perform duties of certificate officer thereunder. the learned counsel has maintained that this order in any case does not advance the case .....
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