Court : Guwahati
..... act is divided into six chapters : chapter i--preliminary ..... and registered under the companies act, 1956 (1 of 1956) ; (10) technology development and information company of india limited, formed and registered under the companies act, 1956 (1 of 1956); (11) power finance corporation limited, formed and registered under the companies act, 1956 (1 of 1956) ; (12) national housing bank established under the national housing bank act, 1987 (53 of 1987) ; (13) small industries development bank of india established under the small industries development bank of india act, 1989 (39 of 1989) ..... there shall be a selection committee consisting of : (i) the chief justice of india or a judge of the supreme court of india as nominated by the chief justice of india ; (ii) the secretary to the government of india in the ministry of finance (department of economics affairs) ; (iii) the secretary to the government of india in the ministry of law and justice ; (iv) the governor of the reserve bank or the deputy governor of the reserve bank nominated by the governor of the reserve ..... bank ; (v) the special/additional secretary to the government of india in the ministry of finance, department of economic affairs, (banking division) or an officer not below the rank of joint secretary in the banking division nominated by the special/additional secretary in the banking division. 21. .....
Tag this Judgment!Court : Guwahati
..... learned counsel for the petitioners makes the following four submissions:(i) in terms of chapter 9 of the tariff schedule of the central excise tariff act 1985 as amended by the finance act, 1998 there is no levy of excise duty of bulk tea removed ..... act covers coffee, tea and spices and the relevant extract of that chapter prior to its amendment by the finance act ..... ) with the name of the garden, net weight/tare weight/emblem or any embose affixed in the container and that will come within the brand name as per chapter 9, note 5 of the finance act, 1988-89. ..... a monogram in a pharmacopoeia formulary or other publications notified in this behalf by the central government in the official gazette, or which is a brand name, that is a name or a registered trade mark under the trade and merchandise marks act, 1958 (43 of 1958) or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a ..... said schedule entry relating to tea was replaced as under:'0.02 tea, including teabags and tea wastes 0902.10 put up in unit containers and bearing a brand name - 8% 0902.09-other nil'(ii) chapters 6, 9, and 16 were amended to include the definition of 'brand name' which read as follows:''brand name' means a brand name, whether registered or not, that is to say, the name or mark ..... that both on merit as well as preliminary objection, these writ applications are to ..... .....
Tag this Judgment!Court : Guwahati
..... 's decisive role in the matter of purchase of the documentary export bill and sanctioning of financial limits in breach of the bank's procedure and guidelines exposing it to financial loss and his stand that in two of the reports following a preliminary investigation into the same allegations he had been granted a clean chit, it has to be held that by the bank's refusal to furnish copies of the said documents to him or to permit him to inspect the same for preparing his ..... sodhi sukhdev singh (supra) the apex court in the context of section 123 and 162 of the evidence act, 1872 held that though the court cannot hold an enquiry into the possible injury to public interest which may result from the disclosure of the document in question, it is competent and indeed, bound to hold a preliminary enquiry and determine the validity of the objections to its production. ..... choudhury asserted that the aforementioned documents being reports on the same allegations submitted in a preliminary enquiry, those were of vital importance for the petitioner's defence and it was immaterial as to whether the same were relied upon or not by the disciplinary authority in support of the charge in view of rule 68(2)(ix)(b) of the rules. ..... 700.19 lakhs which along with stipulated margin was sufficient to finance the exiting level of the stock as against the credit availment of rs. ..... in this context one can recall the famous words of chapter ii of bhagwad gita:sambhavitasya chakeertir marnad atirichyate.'50. .....
Tag this Judgment!Court : Guwahati
..... be noted that chapter vi-a was inserted by the finance act, 1965, with ..... decisions, we are of the considered view that for computation of the composite income derived from sale of tea grown and manufactured by the seller and exported out of india under section 2(1a) of the act of 1961 read with rule 8 of the rules of 1962, the deduction under section 80hhc in respect of profits derived from export of tea out of india would be allowed as permissible deduction before ..... said rule, income from the sale of tea grown and manufactured by a seller in india has to be computed as if it were income derived from business which would imply that the deductions allowable under the act of 1961 in respect of income derived from business would be allowable in the case of income derived from the sale of tea grown and manufactured by a seller and further allowance would be granted as set ..... -87, pertaining to the accounting period ending june 30, 1985, the deputy commissioner of income-tax (assessment), special range-ii, guwahati, assessed the asscssce-company under the income-tax act, first applied rule 8 of the income-tax rules and determined 40 per cent of the income from tea as income from business and thereafter allowed deduction under section 80hhc ..... the high court overruled the preliminary objection and directed the review ..... 1987-88 also, the appellant-assessee got similar relief and deduction under section 80hhc was allowed before apportionment of 40 and 60 per cent under rule 8 of the income-tax act .....
Tag this Judgment!Court : Guwahati
..... instead the government should have requested the high court to consider and make appropriate recommendation to enable the government to dispose of the appeal acting in harmony with the recommendation, the disposal of the appeal would be consistent with article 235 only if it is disposed of in the manner laid down by us, namely, in harmony with the ..... argument that the governor is an outside authority and therefore location of appellate power in the outside authority is violative of article 235 is that the governor while exercising the appellate power would be acting on the advice of the council of ministers or the law minister and without the benefit of recommendation of the high court. ..... the disastrous consequences, which would result if the right of appeal is understood as investing in the governor or the government power to act without calling for recommendation of the high court or in disharmony with the recommendation of the high court. ..... many of these matters affecting finances of the state being outside the decisional jurisdiction of the high court, if the view of andhra pradesh high court is to be accepted, the right of appeal protected under ..... for the purpose of this chapter, the expression 'district judge' includes, inter alia, additional, district judge, assistant district judge, sessions judge, additional sessions judge and assistant sessions judge, and the expression 'judicial service ..... a preliminary enquiry was conducted through ..... bihar, air 1987 sc 1894: 1987 lab 1c .....
Tag this Judgment!Court : Guwahati
..... signed by the complainant and the witnesses, and also by the magistrate:provided that when the complaint is made in writing, the magistrate need not examine the complainant and the witnesses-(a) if a public servant acting or purporting to act in the discharge of his official duties 01 a court has made the complain, or(b) if the magistrate makes over the case for inquiry or trial to another magistrate under section 192:provided further that if ..... what is of utmost importance to note, while considering the provisions contained in chapter-v of the army rules, is that sub-rule (1) of rule 22 empowers, and, at the same time, makes it a duty of the commanding officer to hear every 'charge' against a person subject to the army act in the presence of the accused with liberty given to the accused to cross-examine the witnesses produced against him and also to call such witnesses as he may require and ..... or has not taken cognizance of an offence will depend on the mode in which the case is sought to be instituted and the nature of the preliminary action, if any, taken by the magistrate. ..... 1987 cri lj 1912 (supra) was decided on 29-6-1987, when section 127 existed in the army act ..... sharma 1987 cri lj 1912 (supra), the military authority concerned came into picture only after the criminal court had, on taking of cognizance of offences under sections 323, 355, and section 127, ipc, ..... sharma 1987 cri lj 1912 (supra), be communicated to the magistrate, who may, then, take such steps as required and .....
Tag this Judgment!Court : Guwahati
..... out that the respondents have tacitly admitted that the order, dated 20-11-2012, is not in conformity with law inasmuch as it had been submitted, on behalf of the respondents, at the time of hearing of the preliminary objection, to the effect that this court may set aside the impugned order if this court finds that the impugned order, dated 20-11-2012, passed by the learned aft, was not a valid order, ..... the petitioner himself was in-charge at the final stage of the said project and he raised complaints about the poor quality of work at the said air base only after he came to know that a preliminary investigation had been ordered against him so as to ascertain his improper relationship with the wives of subordinate officers and, thus, the plea of poor quality of work, carried out at the said air ..... . choudhury, learned counsel for the petitioner, has pointed out that rule 156(2) of air force rules, which pertains to court of inquiry and falls under chapter vi, has been framed by the central government by virtue of section 189(2) (d) of air force act, 1950, which permits the central government to make rules providing for assembly and procedure of courts of inquiry, the recording of summaries of evidence and the administration of ..... ., reported in (1987) 4 scc 611, while considering the procedural safeguards, prescribed for a person subject to the army act, the supreme court, in the context of court ..... . 1987 labour industrial cases 860 and the single bench decision of the high court .....
Tag this Judgment!Court : Guwahati
..... protection of president and governors and rajpramukhs - (1) the president, or the governor or rajpramukh of a state, shall not be answerable to any court for the exercise and performance of the powers and duties of his office or for any act done or purporting to be done by him in the exercise and performance of those powers and duties: provided that the conduct of the president may be brought under review by any court, tribunal or body appointed or designated by either ..... to the house is with respect to a pending bill in the house and this power under article 175(2) cannot be utilized to send message on a pending resolution for removal of the speaker and hence this appears to be an act of exceeding the jurisdiction, is equally erroneous and is based on incorrect understanding of not only the scope of art 175 but also the scope of discretionary powers of the governor under the provisions of the constitution either expressly ..... further, in response the contents of the preliminary submissions as well as the writ petition are reiterated and the same are not repeated herein for the sake of brevity and to ..... of the applicants was ex facie illegal as no procedure under the rules of 1987 was followed for disqualifying them and no opportunity of hearing was afforded to them. ..... the functions of the governor in certain contingencies the president may make such provision as he thinks fit for the discharge of the functions of the governor of a state in any contingency not provided for in this chapter .....
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