Court : Guwahati
..... the contentions raised was that the notification of may 26, 1940, by which the indian finance act was made applicable to the excluded areas was issued after the notices had been issued ..... department, points to the conclusion that the income-tax officer had not applied his mind to these facts and he cannot be said to have exercised his discretion at all in the matter.section 45 of the act lays down that any amount specified as payable in a notice of demand under sub-section (3) of section 23a or under section 29 or an order under section 31 or section 33 is to be paid ..... exisgencies of the state require that there should be a tribunal to expeditiously and at a small expense decide questions which arise in the matter of assessment;(3) machinery has been created by the act for the determination of the liability of an individual for assessment and the extent thereof;(4) it is that machinery and that alone which can be used for the purposes of assessment and all ..... (1) that a writ of mandamus be issued calling upon the respondent to withdraw and cancel and forbear from giving effect to the notice under sections 28(3), 46(5a) and proceedings under section 46(2) of the act; (2) a writ of certiorari calling upon the respondent to send for the records of the case and quash the assessment for 1958-59; and (3) a writ of prohibition calling upon the respondent to ..... government of india act, 1935 extending the indian finance act of 1940 to that ..... the indian finance act of 1940 had not been extended .....
Tag this Judgment!Court : Guwahati
..... case by the sanitary inspector on 4-3-57, we find that the complaint was under sections 150 and 152 of the municipal act stating that the petitioner constructed the semi-pakka latrine without permission, as required under section 150 of the act and that he was given notice under section 152 of the act, to dismantle and remove the latrine, but that he has not complied with the same.it follows that the complaint ..... the further statement of the magistrate that because the punishment provided for under section 297 of the municipal act was confined to fines only, the husband could be fined for the acts of his wife is another absurd proposition which does not require any comment.the learned magistrate again erred in stating that because there was no evidence before him whether the municipal ..... the learned sessions judge did not see the provision of section 280 of the municipal act, which has been referred to by the magistrate in his judgment it provides that in case of any doubt arising as to whether the owner or occupier of a house will enjoy the rights or perform the responsibilities under the act, or the rules or bye-laws framed thereunder, the commissioner after necessary enquiry shall ..... the municipality could have proceeded against the petitioner under section 232 of the act on the ground that as an occupier of the house he was committing nuisance by his use of the latrine and thereby causing annoyance to the residents of that place or on the ground that the use of such a latrine was .....
Tag this Judgment!Court : Guwahati
..... this rule was obtained by three persons who were convicted under section 27 of the industrial disputes act and sentenced to one week's simple imprisonment and a fine of rs. ..... sub-section (1)(b) of section 22 of the industrial disputes act, as quoted, lays down that no person employed in a public utility service shall go on strike in breach of contract within fourteen days of giving such notice.it is not questioned that the sweepers were employed in public utility service and ..... the courts below were in error in insisting on six weeks' time for the notice, but the clause that really mattered was clause (d) of section 22 of the industrial disputes act. ..... the courts below have accepted the evidence on the point and have found the accused persons guilty for instigating the illegal strike as is contemplated under section 27 of the industrial disputes act.3. .....
Tag this Judgment!Court : Guwahati
..... the appellate tribunal came to the conclusion that the assessee had been financing and promoting the business of other companies and for this purpose it had to vary its holdings from time to time, and that the assessee carried on the business of financiers which was one of the objects ..... "business" has been defined under section 2(4) of the indian income-tax act (hereinafter called "the act") as including any trade, commerce or manufacture or any adventure or concern in the nature of trade of, commerce or manufacture. ..... but if the change of investment was necessary and was in fact made for the purpose of and was an act done in normally carrying on the business of the company, then what is done is not merely a realisation or change of investment but an act done in what is truly the carrying on, carrying out, of a business. ..... did the purchaser by any act subsequent to the purchase improve the quality of the commodity purchased and thereby make it more readily resaleable what were the incidents associated with the purchase and resale were they similar to the operations ..... the assessee also carried on a business of financing companies. ..... 38,327 represented a capital receipt not assessable to tax under the indian income-tax act ? .....
Tag this Judgment!Court : Guwahati
..... description into or out of india across any customs frontier as defined by the central government.section 3 of the imports and exports (control act 1947 lays down as follows:3(1) the government may, by order publish in the official gazette, make provision for prohibiting, restricting or otherwise controlling in all cases, or in specified classes of cases, and subject to such ..... and any person concerned in any such offence shall be liable to a penalty not exceeding three times the value of the goods, or not exceeding one thousand rupees.section 19 of the sea customs act is under chanter iv of this act and it says-the central government may from time to time, by notification in the official gazette, prohibit or restrict the bringing or taking by sea or by land good, of any specified ..... (1) applies shall be deemed to be goods of which the import or export has been prohibited or restricted under section 19 of the sea customs act 1878 viii of 1878, and all the provisions of that act shall have effect accordingly, except that section 183 thereof shall have effect as if for the word 'shall' therein the word 'may' were ..... appropriate customs authority is empowered to make an inquiry in respect of an offence alleged to have been committed by a per son under the said acts summon and examine witnesses, decide whether an offence is committed, make an order of confiscation of the goods in respect of which the offence .....
Tag this Judgment!Court : Guwahati
..... in he year 1955 anyone who acquires the citizenship of pakistan will cease to be an indian citizen and under section 9 of the said act if any dispute arises as to whether a person has loss his indian citizenship or not the central government h the proper forum to decide it and the ground shaken by the prosecution is that if the respondent came back to india on ..... the definition of 'foreigner' has now been amended by the amending act of under which anyone who is not an indian has been defined as a ..... before the amendment of the foreigners act, the definition of the word 'foreigner' was given in the act as follows:foreigner' means a person ..... as laid down in section u of the indian citizenship act the proper locum to decide this matter is iota central government and at no stage the central government decided this matter and held that the respondents acquired the pakistan ..... appeal it is stated by the counsel for the state that the respondents were prosecuted for breach, of the order issued by the deputy commissioner of cachar under section 3(c) or the foreigners act and even if on the date when the notice was issued against them any were foreigners within the meaning of the act the prosecution was valid. ..... is not a citizen of indiasection 1(1) of the act was as follows:the following persons shall be deemed to be inaturalborn british subjects namely-(a) any person born within his majesty's dominion and allegiance.according to the definition of the word 'foreigner' as it stood in the year .....
Tag this Judgment!Court : Guwahati
..... that prosecutions under all the 3 enactments together in a single trial will not be proper, as the burden of proof for the prosecution under the sea customs act will be different from the burden in the prosecutions under the foreign exchange regulation act and the land customs act and a joint trial will therefore be highly prejudicial to the accused.it seems to me that it is for the customs authorities to make up their minds under ..... of gold, or to sell the gold, of to buy the gold, once the process of importation, assuming the importation is unlawful, is completed, and independently of the series of acts connected with such importation will not fall within the terms of section 167 of item 8 of the sea customs act and that mere possession of gold which has been unlawfully imported into india cannot be dealt with thereunder and that it must be shown that the ..... but the more difficult question is whether the said presumption under section 178-a would apply to the prosecutions under the foreign exchange regulation act and the land customs act, but i am not entering into a lengthy discussion on that question for the reason that the prosecution have let in evidence in the case to prove that the gold was smuggled and had ..... them under section 23(1-a) of the foreign exchange regulation act is as follows:that you on or about the 21st day of august, 1959 in violation of the restriction imposed by section 8 (1) of the foreign exchange regulation- act and ministry of finance notifications no. .....
Tag this Judgment!Court : Guwahati
..... aware of the provisions of section 529 (f) criminal procedure code and they seem to be under the impression that whatever mistakes may occur regarding the transfer, the defect will be cured by section 529 (f) and so they act consciously without due regard to the provisions, of law,it is better that they understand that section 529(f) is not intended to cure such cases of careless and negligent transfers, but only cases where the magistrate commits ..... bhattacharjee became the s.d.m' he had transferred the case to his own file evidently acting under section 528 (2) criminal procedure code.thus shri a. ..... under section 350 when a magistrate after having recorded evidence either in part or in whole ceases to exercise jurisdiction therein and is succeeded by another magistrate, the succeeding magistrate may act on the evidence so recorded by his predecessor. ..... section 3 of the general clauses act, 1897, defines 'good faith' as follows: a thing shall be deemed to be done in 'good faith' where it is done in fact honestly, whether it is done negligently or not. ..... the magistrate must realise that he is a court and that courts can act only according to law. ..... bhattacharjee purported to act under section 192. ..... general clauses act to be applicable and hold that there was good faith, can it be said that the transfer was done erroneously?7. .....
Tag this Judgment!Court : Guwahati
..... section 20 of the finance act provides that in section 2 of the wealth-tax act, 1957, in clause (m) after sub-clause (ii) the following sub-clause shall be inserted, namely :"(iii) the amount of the tax, penalty or interest payable in consequence of any order passed under or in pursuance of this act or any law relating to taxation of income or profits, or the estate duty act, 1953 (34 of 1953), the expenditure-tax act, 1957 (29 of 1957), or the gift-tax act, 1958 (18 of 1958), -(a) which is outstanding on ..... has no application to the point for consideration before us.reference may be made to the provisions of the finance act of 1959, by which section 2 of the wealth-tax act has been amended. ..... lahiri for the assessee contends that apart from the question whether the tax liability can be regarded as a debt within the meaning of section 2(m) of the act, in finding out the value of the assets, the amount of tax set apart in the balance-sheet should be taken into consideration and as no net wealth can be determined without ascertaining the value of the ..... the "net wealth" as follows :"net wealth means the amount by which the aggregate value computed in accordance with the provisions of this act of all the assets, wherever located, belonging to the assessee on the valuation date, including assets required to be included in his net wealth as on that date under this act, is in excess of the aggregate value of all the debts owed by the assessee on the valuation date other than, -(i) debts .....
Tag this Judgment!Court : Guwahati
..... he further contended that if the policy of the whole act is prevention of evasion, then both sections 37(1) and 37(2) apply in the same field and serve the same purpose, namely the prevention of evasion.dr.paul contended in reply that the preamble of the finance act of 1956, which introduced section 37(2) by way of an amendment, in the income-tax act, disclosed the policy, namely, the giving effect to the finance proposals of the central government. ..... he further pointed out that the preamble of the finance acts passed from year to year has always been the same, and, therefore, cannot afford any guidance whatsoever in the matter of the scope and application of a special provision like section 37(2), introduced as an amendment to the indian income- tax act of 1922, by one of these finance acts.to meet the contention of mr. ..... the object of the finance acts, which have to be passed annually, is only to fix the rate of the taxes for the year, and that it is only after the finance act for the year in question is passed and the budget proposals are placed before the parliament and passed, that the appropriation act authorising the government to appropriate moneys from the consolidated and contingency funds of the state would be passed. ..... this provision was introduced by way of an amendment, by the finance act, 1956 (act xviii of 1956), which was enacted to give effect to the financial proposals of the central government for the financial year 1956-57, as seen from its preamble. .....
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