Court : Guwahati
..... in india had by treaty, grant, usage, sufferance and by other means acquired jurisdiction over certain territories of the erstwhile state of mylliem sometimes under the government of india act, sometimes under the act of 1874 and later under the indian (foreign jurisdiction) order-in-council, 1902 and 1937. ..... conclusively determined in hardeo das (air 1970 sc 724) (supra) that the area in question was not merely ceded for the municipal administration but the british crown exercised jurisdiction in the area under the indian (foreign jurisdiction) orders-in-council and had 'extra-provincial jurisdiction' in the area including bara bazar and in due course the power wastransferred to the dominion of india and the central government long before the commencement of ..... . but at the same time we find that on certain occasions, in the 19th century, the scheduled districts act and the laws local extent act of 1874 were used, applied and british indian laws were extended to the areas ..... . the indian wireless telegraph act of 1933 was similarly applied to the khasi state of mylliem under the indian (foreign jurisdiction) order-in-council 1937 by notification no ..... of india acts and on some occasions exercised powers under the indian (foreign jurisdiction) order-in-council and used to exercise jurisdiction in areas belonging to the syiem of mylliem. ..... . the hills states were governed by the foreign jurisdiction act, 1890 and the indian (foreign jurisdiction) orders-in-council .....
Tag this Judgment!Court : Guwahati
..... however, by another notification being 5869 ap of the same date under section 6 of the scheduled districts act, 1874, the said authority was pleased to insert a new rule in the rules for administration of the north cachar hills as rule 44 prescribing that though the indian limitation act, 1908, had been barred, the principles thereof should be closely followed in disputes between the persons who are not the natives in the areas ..... remotely decipherable.while clause (a) of para 12b of the sixth schedule to the constitution of india, after the government of union territories (amended) act, 1971, rendered a law made by a district council or a regional council in the union territory of mizoram made with respect to any matter specified in sub-para (1) of para 3 or a regulation made by a district council or a regional council under paragraph 8 or paragraph 10 repugnant to the provisions of law made by the legislature of the union territory of mizoram void to the ..... extent of repugnancy, clause (b) thereof empowered the president to direct by a notification to exclude the operation of any act of parliament to any autonomous district or autonomous region in the union territory of mizoram or to extend such enactment to .....
Tag this Judgment!Court : Guwahati
..... was necessary, in the view of their lordships that whether exemption was claimed under section 2 (1) (a) or section 2 (1) (b) of the definition of agricultural income given in the indian income-tax act, the primary condition must be satisfied that the land in question was used for agricultural purposes. ..... sir george lowndes when delivering the judgment of their lordships of the privy council observed as follows:income, their lordships think, in this act, connotes a periodical monetary return 'coming in' with some sort of regularity, or expected regularity, from definite ..... in this connection lord simonds, who delivered the judgment of their lordships of the privy council observed that:as appears from the form of the question, the income under the first head was derived from the sale of trees described as 'forest trees growing on land naturally,' and the ease ..... in the words of their lordships of the privy council in the case of receipts from the sale of forest trees, the income would be agricultural if there is some expenditure of skill and labour upon ..... these facts he found that the salamis were covered by the definition of 'income' given by their lordships of the privy council in gopal saran narain singh v. ..... of the calcutta high court adopted the test laid down by their lordships of the privy council in commissioner of agricultural income-tax v. ..... their lordships of the privy council did cot consider tilling of the soil as an indispensable requirement of agriculture in mustafa ali .....
Tag this Judgment!Court : Guwahati
..... it was held in this case that the word "income" was not limited by the words "profit" and "gains" occurring in the indian income-tax act and that anything which could properly be described as income was taxable under the unless expressly exempted.in kamakshya narain singh v. ..... shaw wallace & co.sir george lowndes when delivering the judgment of their lordships of the privy council observed as follow :-"income, their lordships think, in this act, connotes a periodical monetary return coming in with some sort of regularity, or expected regularity, from definite ..... in this connection lord simonds, who delivered the judgment of their lordships of the privy council tha :"as appears from the form of the question, the income under the first head was derived from the sale of trees described as forest trees growing on land naturally, and the case has ..... in the words of their lordships of the privy council in the case of receipts from the sale of forest trees, the income would be agricultural it there is some expenditure of skill and labour upon ..... these facts he found that the salamis were covered by the definition of "income" given by their lordships of the privy council in gopal saran narain singh v. ..... lordships of the calcutta high court adopted the test laid down by their lordships of the privy council in commissioner of agricultural income-tax v. ..... their lordships of the privy council did not consider tilling of the soil as an indispensable requirement of agriculture in mustafa ali khan .....
Tag this Judgment!Court : Guwahati
..... income-tax act, 1939, the observation of their lordships of the privy council cannot be said to apply to ascertain the meaning of words used in section 28(2) of the assam agricultural income-tax ..... "this view of their lordships of the privy council has been given statutory effect by the insertion of the 2nd proviso to sub-section (2) of section 33a of the indian income-tax act which enacts that an order by the commissioner declining to interfere will not be deemed to be an order prejudicial to the assessee.it was contended by the applicants advocate that as no proviso analogous to the 2nd proviso contained in section 33a of the indian income-tax act has been enacted in the assam agricultural ..... the relevant words in section 28(2) of the assam act, namely, "an order under section 27 enhancing an assessment or otherwise prejudicial to him" must bear the same interpretation as has been put upon them by their lordships of the privy council on words used in section 33 of the indian income-tax act.the result is that we decline to order the assam board of agricultural income-tax to state the case to this court. .....
Tag this Judgment!Court : Guwahati
..... the state air 1950 sc 169, their lordships held thatthough the supreme court was not bound to follow the decisions of the privy council too rigidly, since the reasons, constitutional and administrative, which sometimes weighed with the privy council need not weigh with the supreme court, yet some of those principles arc useful as furnishing in many cases a sound basis for invoking the discretion of the court in ..... a careful consideration of the materials in the present case this court is clearly of the opinion that neither the privy council nor the federal court nor the supreme court would entertain an appeal in this case on application of the principles enunciated ..... the principles followed in granting leave to appeal to the highest tribunals, the privy council, the federal court, and the supreme court have been laid down by their lordships from ..... where neither of these two things are present the privy council will not interfere on the ground that evidence was wrongly evaluated or was not sufficient to justify ..... emperor air 1939 fc 43, their lordships observed:that the privy council may not grant special leave to appeal unless it be shown that by a disregard to forms of legal process or by some violation of the principles of natural justice, or otherwise, substantial and grave injustice ..... was wrong in not drawing an adverse conclusion against the prosecution case on account of the non-production of some witnesses, under the provision of section 114 of the indian evidence act, and3. .....
Tag this Judgment!Court : Guwahati
..... medhi for the state concedes that the case of the petitioner has not been considered by all the three members of the board, but he argues that there is no provision in the preventive detention act (iv of 1950) as amended by act iv of 1951, which lays down that the case of a detenu shall be considered by all the members constituting the advisory board, and not by a majority of them. ..... having regard to the proviso added to sub-section (2) of section 8 and to subsection 2-a inserted after sub-section (2) of section 10 of act iv of 1950 by the amending act of 1951, there cannot be any doubt that references made in respect of orders of detention passed on or after 22-2-51 must be considered by all the three members of the advisory board.5 ..... of nigeria' air (18) 1931 pc 248, lord alton, delivering the judgment of their lordships of the privy council, observed:as the executive, he (governor) can only act in pursuance of the powers given to him by law. ..... the answer to this contention is supplied by the language of section 9 of the preventive detention (amendment) act of 1951 which lays down thatin every case where a detention order has been made under this act, the appropriate government shall, within six weeks from the date specified in sub-section (2) place before an advisory board constituted by it under section 8 the grounds on which the order has been made and the ..... this dictum of lord atkin applies with equal force to matters arising out of the indian preventive detention act of 1950.9. .....
Tag this Judgment!Court : Guwahati
..... lahiri has pointed out that the sanction required to be given by a director before a prosecution can be instituted for the contravention of the provisions of the essential supplies (temporary powers) act, 1946, is not to be regarded as a mere automatic formality on the part of the sanctioning authority, but a serious responsibility which ha must discharge after directing his mind not only to the facts constituting the alleged contravention, ..... be given to a prosecution for the contravention of any of the provisions of the order, a person could not be charged merely with the breach of the particular provision of the order; he must be charged with the commission of certain acts which constitute a breach; and it is to that prosecution that is, for having done cots which constitute a breach of the order - that the sanction is required.9. ..... tried the case, was the person who granted sanction under section 38, assam foodgrains control order 1947, for the prosecution of the petitioner under section 7(1), easential supplies (temporary powers) act, 1946, for the contravention of the provisions of sections 3 and 7, assam foodgrains control order, 1947. ..... bhuyan, magistrate of labhimpur district, under section 7(1), essential supplies (temporary powers) act, 1946 (act xxiv [24] of 1946) for contravention of the provisions of sections 3 and 7, assam foodgrains control order, 1947, and sentenced to pay a ..... the implications of a sanction, their lordships of the privy council in sudhama upadhya v. .....
Tag this Judgment!Court : Guwahati
..... 7, 22, 23, 24, 36 and 42 have in addition committed further offence under section 19(f)/20 of the indian arms act for which sanction for prosecution has been accorded by the district magistrate and the said sanction is filed herewith.the list of the witnesses and the list of the exhibits are appended herewith. ..... all the above documents discussed above are relevant under section 10 of the evidence act, both to prove the existence of conspiracy and to prove the conspiracy of the different accused in ..... this is relevant under section 47 of the evidence act, although these witnesses happen to be policemen, but that alone is no ground to cast aside their ..... c, and so also under section 19(f) of the arms act against some of them namely, ibohal singh, tikendra singh, amuyaima singh, gokul singh, lobi singh and chourjit ..... also under section 19(f) of the arms act which is to run concurrently with his other ..... under section 19(f) of the arms act, all the sentences are to run concurrently ..... under section 19(f) of the arms act which is to run after the expiry of the other ..... of conspiracy makes statements of a conspirator evidence against co-conspirators.when several wrong-doers conspire to effect an unlawful purpose the act done by any one in furtherance of their common purpose is considered to be acts of all. r. v. ..... section 19(f) of the arms act which is to run concurrently.4 ..... statements, acts or declaration of each conspirator in reference to their common intention are admissible as evidence against .....
Tag this Judgment!Court : Guwahati
..... provinces and the transfer of certain territories from the province of assam to the province of east bengal by the indian independence act, 1947 all proceedings pending immediately before the appointed day in any civil or criminal court (other than a high court) in the province of bengal, the punjab or' assam shall be continued in that court as, if the said act had not been passed, and that the court shall continue to have for the purposes of the ..... dam that the province of assam (now the state of assam) remains liable under the decree inasmuch as there is no provision in the indian independence (rights, property and liabilities) order by which the liability could be transferred to the province of east bengal. ..... to any other court in the dominion of india as being a court within the dominion of india for the purposes of the particular proceeding by virtue of the provision contained in clause (3) of article 4 of the indian independence (legal proceedings) order 1947, though the court at habiganj would be bound by the provision of civil p. c. ..... is not disputed that the provisions contained in this order will govern the determination of the dispute as regards liability notwithstanding the repeal of the indian independence act by article 395 of the constitution of india. 3. mr. ..... the decree in this case air 1950 cal 12 (c) was obtained on 15-5-1947 from the court of the munsiff at jamalpur within the district of mymensingh against the governor-general of india in council, new delhi and b. a. .....
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