Court : Guwahati
..... and on march 15, 1950, the income-tax officer made five separate orders of assessment under section 23(5) read with section 34. further orders of reassessment of the undivided hindu family were made. several proceedings thereafter took place. on march 26, 1951, the income-tax officer issued several noticed under section 34 for the years 1942-43, 1943-44 ..... in re lala lachhman das nayar 2. the facts of the case were that prior to the assessment year 1937-38 the petitioner along with his several sons formed a hindu undivided family. they were assessed as such. for the year 1938-39, returns were made on the basis of partnership. the income-tax officer refused to recognise this partnership ..... or requisition under this act may be served on the person therein named either by post or as if it were a summons issued by a court under the code of civil procedure, 1908. sub-section (2) of section 63 provides that any such notice or requistion may in the case of a firm or a hindu undivided family be .....
Tag this Judgment!Court : Guwahati
..... rs. 1,289-4-0 as interest. the suit was filed after giving due notice under section 80, civil procedure code, on the 5th january, 1955.the suit was defended on various grounds of law and facts. the main contention raised by the defendant on which the suit has been dismissed ..... to the sale. it was held by their lordships of the privy council that the suit was maintainable. after examining the provisions of the act, their lordships observed as follows :"the enactments of 1859 and 1868 are obviously intended to apply to cases in which if the irregularity ..... said sum but their prayer was rejected by a letter dated 24th february, 1954. thereafter, the present suit was filed on the 15th june, 1955, for recovery of the sum of rs. 6,661-2-0 comprising of the sum of rs. 5,371-14-0, the principal, ..... c.j. - this is a plaintiffs appeal. the brief facts are that the plaintiffs no. 1, a hindu undivided family, has its principal place of business in tinsukia and plaintiff no. 2, sri durga dutta lohia, .....
Tag this Judgment!Court : Guwahati
1. the two petitioners are non-governmental organizations (in short, 'ngo') registered under the societies registration act. while the petitioner no. 1, namely, golaghat nirman mohila gut, stands registered, by the golaghat district administration, as an ngo, petitioner no. 2, namely, sonitpur dhatri sewa samity, stands registered, .....
Tag this Judgment!Court : Guwahati
..... sustained the stand of the respondent- revenue and dismissed the challenge laid by the applicant on the following grounds: (a) section 154 of the finance act,2003 read with schedule ix thereof recalled the benefit of excise duty exemption under the policy, 1997 with retrospective effect vis-a-vis pan masala and tobacco products ..... of the applicant were sought to be neutered on this counts. the contentions based on purposive interpretation of policy,2007 protection u/s.38a of the act, legitimate expectation and promissory estoppel were dismissed inter alia on the ground of absence of the impugnment of the aforementioned policy. (7.) this court ..... (5.) a spectrum of pleas composed of purposive interpretation of policy, 2007, repugnancy of the impugned notifications to the policy, protection u/s.38a of the act, promissory estoppel, legitimate expectation etc. was projected to endorse the assailment. (6.) the respondent-revenue, in essence, sought to repulse the charge by contending that .....
Tag this Judgment!Court : Guwahati
..... 7 rule 8 of order 1 of the civil procedure code, still the magistrate would be justified in choosing in a case of dispute between two communities who out of them shall act as their representatives. in the present case, as shown above, four persons including iboyaima singh filed the written statement in a representative capacity, and in view of the facts marshalled ..... the police who carried out the writ issued by the magistrate. reference in this connection is invited to illustration (e) to section 114 of evidence act which states that the court may presume that judicial and officials acts have been regularly performed. in the report made by the police, after compliance with the direction issued to them, it was stated that a .....
Tag this Judgment!Court : Guwahati
..... to the income-tax investigation commission under section 5 (1) of the taxation on income (investigation commission) act, 1947, which was also settled under section 8a and a sum of rs. 6,46,777 was determined under the said settlement by the said hindu undivided family.out of this demand of rs. 6,46,777 a sum of rs. 2,89,777 ..... was paid till the 31st january, 1956. by a decision of the supreme court sub-section (4) of section 5 of the taxation on income (investigation commission) act of 1947 was held to be ultra ..... the petitioner in respect of the settlement arrived at under section 34 (1b) be adjusted from the deposit of rs. 6,46,777 paid towards the settlement account of the hindu undivided joint family of narsingdas surajmal. the income-tax officer (headquarters ) for commissioner of income-tax assam, tripura and manipur, by a letter dated 23rd february, 1959, informed the .....
Tag this Judgment!Court : Guwahati
..... the government servant in his written statement of defence, the disciplinary authority shall record its findings on each charge after taking such evidence, as it may think fit and shall act in the manner laid down in rule 15, the aforesaid provision in sub-rule (5) of rule 14 of the rules, 1965 makes it abundantly clear that if the government .....
Tag this Judgment!Court : Guwahati
..... awards passed even prior to the appointed date. the decision in bhag singh further held that the appeal against the award under section 18 of the land acquisition act, 1894 would be treated as a continuation of the proceedings initiated before the reference court. applying the same logic we would say that appeal pending against the award ..... air 1975 gauhati 3 a view was however taken by another division bench that the words 'third party' finding place in section 95 (1) (b) (i) of the act, would include a gratuitous passenger in a jeep. in coming to the aforesaid conclusion, definition of the expression 'third party risk' given a stroud's judicial dictionary, 3rd edition ..... passengers for hire or reward and includes a motor cab, contract carriage and stage carriage. the expression 'motor cab' has been defined in section 2(15) of the act to mean any vehicle constructed, adapted, or used to carry not more than 6 passengers excluding the driver for hire or reward. this being the position, we. are .....
Tag this Judgment!Court : Guwahati
..... v. state of mysore : [1960]3scr742 , the supreme court observed that the minister or officer invested with the power to hear objections to a scheme is acting in his official capacity and unless there is reliable evidence to show that he is actually biased, his decision will not be liable to called in question merely ..... becomes presumption unless found excluded by express words of statute or necessary intendment.(x) the requirement of'fairness' implies that even an administrative authority must not act arbitrarily or capriciously and must not come to a conclusion which is perverse or is such that no reasonable body of persons properly informed could arrive at; ..... decision should be taken which will affect the rights of any person without first giving him an opportunity of putting forward his case. there is always 'the duty to act judicially' wherever the rules of natural justice are applicable. there is, therefore, the insistance upon the requirement of a 'fair hearing'. (ix) in mangilal v. .....
Tag this Judgment!Court : Guwahati
..... on account of difference between the hon'ble members of gauhati bench of tribunal, the above appeals were referred to me under section 255(4) of the income tax act, 1961 (the act). in fact, i find that there is no difference in five appeals, viz., ita nos. 389 and 390/gau/1996 and ita nos. 15 to 17/ ..... not exist for profit. thus, onus was wrongly placed on the department to show that the assessee was not entitled to exemption under section 10(22) of the act, whereas exemption was being claimed by the assessee. accordingly, cancellation of assessments and grant of exemption to the assessee by learned commissioner (appeals) was challenged by the ..... the end art. 12 provides that in the case of dissolution, the properties remaining will be handed over according to sections 13 and 14 of the societies registration act, 1860.10. after enquiring into the constitution of the assessee society, the learned am observed that all the objects of the assessee 'society were educational and surplus generated .....
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