Court : Guwahati
..... taxable subject to deduction or allowances set out in sub-section (1) of section 24. the catalogue of deductions is comprehensive. we are here concerned with clause (iv) of sub-section (1) as set out earlier. prior to the amendment of this clause by the finance act of 1968, allowance from house property income was admissible for an annual ..... charge on house property without any exception even in cases where the charge was created by the assessee himself voluntarily in favour of another person. section 24(1)(iv) was amended with effect from ..... pay or make good something which may be enforced by action' (black's law dictionary), 7. the allowance enjoined in clause (iv) of sub-section (1) of section 24 of the act is admissible on fulfilment of the following conditions : (a) the property is subject to an annual charge on the house property that is providing income .....
Tag this Judgment!Court : Guwahati
..... the learned chief justice and myself has arisen as to the duration of the two orders referred to above with reference to section 2, sub-section (l) and (2) and section 9 of the act. sub-sections (1) and (2) of section 2 read as follows:2. (1) the provincial government, if satisfied with respect to any particular person that with a view ..... u. p. maintenance of public order (temporary) act (iv [4] of 1917). section 11 of the u. p. act corresponds to section 9 o the assam act and section 3 (l) (a) of the u. p. act corresponds to section 2 (l) of the assam act and section 3 (2) of the u. p. act corresponds to section 2 (2) of the assam act. wanchoo j. in interpreting ss 3 (1 ..... 1949 assam 87) their detention must be held to be legal and the validity of the period of their detention has not been questioned in view of section 3, assam maintenance of public order act (act v [5] of 1947), 1947.3. it is only the ease of the remaining two detenues, namely, bijoy kumar das and sukhomoy chakravarty which .....
Tag this Judgment!Court : Guwahati
..... terms. the operative part of the order in both the cases was as follows:i, in exercise of the powers conferred on me under section 2, clause (1), sub-section (a), assam maintenance of public order act, 1947 (assam act v. [5] of 1947), read with assam government notification no. hmi. 31/47 dated 21st february 1948, direct that the said bijoy ..... in identical terms. the operative part of the orders was in the following terma :now, therefore, in exercise of the powers delegated to me under section 9, assam maintenance of public order act, 1947 (assam act v. [5] of 1947), i, the said bati kanta sharma, do hereby direot that the said hemanta kumar ganguli/jiban chandra ealita be detained ..... kumar das/sukbomoy chakravarty be detained in jail custody for a period of six months with effect from the date of rervice of this order under section 2 (1)(a) of the said act, read with the same government notification.3. the period of detention was, as is clear from the order, six months in each case.4. .....
Tag this Judgment!Court : Guwahati
..... the accused. they included the pathway in their field and grew paddy on it. plaintiff was thus prevented from using the pathway. this act of the accused according to the complainant amounted to an offence under section 341.3. the defence was that the complainant had no right of way over the land of the accused. five witnesses were examined on ..... of private way over land or water which person in good faith believes himself to have a lawful right to obstruct, is not an offence within the meaning of this section, this exception has not been considered by the courts below, probably, for the reason that the defence that accused bona fide believed that they had right to close the ..... should not deprive them of the right to show that the evidence in the case does not exclude the existence of a belief in their mind which takes away their act from the definition of the offence. moreover, the question in controversy could not be decided properly in a summary trial on the criminal side.6. in this view of .....
Tag this Judgment!Court : Guwahati
..... purposes of the enactments relating to indian income-tax.11. agricultural income-tax, according to the act, means tax payable under this act. under section 3 of the act, agricultural income-tax is chargeable at the rate or rates specified in the annual assam finance acts subject to the provisions of section 6 for each financial year in accordance with and subject to the provisions of the ..... act on the total agricultural income of the previous year. agricultural income is exempt from taxation under the income-tax act. it is not included in the total income which is .....
Tag this Judgment!Court : Guwahati
..... agricultural income-tax, according to the act, means tax payable under this act. under section 3 of the act, agricultural income-tax is chargeable at the rate specified in the annual assam finance acts subject to the provisions of sections 6 for each financial year in accordance with and subject to the act on the total agricultural income of the ..... previous years. agricultural income is exempt from taxation under the income-tax act. it is not included in the total ..... (touzi no. 34 of goalpara collectorate) should be deducted from the agricultural income of the petitioners ?"permissible deductions are enumerated in section 7 of the assam act. clause (m) of section 7 provides that the assessable income shall be subject to "such other deduction on account of depreciation or any other cause as may .....
Tag this Judgment!Court : Guwahati
..... when confirmation of the order, according to law, is not possible, the order could not be allowed to stand.20. the petitioner was temporarily released under section 14 of the act. in spite of this release his liability to detention under the order remains. the order may, therefore, be challenged if it has lost its force or ..... be open to the government to circulate the case to the members for eliciting; their opinion. this would be opposed to the provision contained in section 10 of the amended act in these circumstances, it is clear that in the-absence of an express provision allowing the majority of the members to consider the case in the ..... central government or the state government, may confirm the detention order and continue the detention of the person concerned for such period as it thinks fit under section 11 of the act. where the advisory board reports that there is no sufficient cause for the detention of the persons concerned, the appropriate government is under an obligation to .....
Tag this Judgment!Court : Guwahati
..... no authority in support of the proposition that the business of government contractors is such that like a trading partnership it is within the ambit of section 19, partnership act and its nature confers implied authority on the partner. we therefore cannot lay down any general rule that the business of government contractors is such that ..... no obligation according to the terms of their partnership agreement to contribute towards the capital ofthe partnership. he also does not depose that sadananda singh had to finance the partnership from his own funds. all that he has stated is that sadananda singh was to look after the partnership business and he was to ..... . the firm engaged itself in contracts from the military and the public works department. sadananda singh, deceased was the managing partner. the firm needed money to finance its business and through sadananda singh applied to the bank for accommodation. the application for accommodation was put in on 15-12-1943. it was signed by .....
Tag this Judgment!Court : Guwahati
..... any law for the time being in force. this would have given appellate power to' the tribunal in appeals from the decisions of the commissioner under section 9, excise act. notwithstanding this, and without prejudice to the generality of the provisions, it was expressly provided that the tribunal shall have jurisdiction to entertain appeals from ..... 184-52-1, dated 15-9-52 the jurisdiction exercised by the excise minister has been conferred on an appellate authority consisting of the revenue secretary, the finance secretary, and the commissioner. in other words, the existing appellate authority is the tribunal consisting of the three officials named above. the contention raised before us ..... j.j.m. nichols roy, the then excise minister, and the appellate authority constituted by the notification dated 15-9-52, consisting of the revenue secretary, the finance secretary, and the commissioner, shall be included in .all the four cases as respondents. in c. r. no. 85/52 and 40/52 the commissioner and .....
Tag this Judgment!Court : Guwahati
..... not having the fitness certificate as was enjoined under the motor vehicles rules and the motor vehicles act itself. section 59 (3), motor vehicles act says that me following shall be conditions of every permit, and clause (a) of that sub-section says that the vehicle or vehicles to which the permit relates are at all times to be ..... so maintained as to comply with the requirements of chapter 5 and the rules made thereunder. section 70 which comes under chapter 5 of the act lays down that the state government may make rules under this section governing any of the following matters either generally in respect of motor vehicles or trailers or in respect of ..... of carrying passengers would be illegal in case it is not furnished with certificate of fitness as dealt with in section 38. it is therefore clear that the petitioner violated the provisions, of the motor vehicles act when he was plying the vehicle after expiry of the terms of the fitness certificate without obtaining a fresh one. .....
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