Court : Guwahati
..... if based on a provision subsequently held to be ultra vires, was not a nullity like an order of a court lacking jurisdiction and that section 67 of the indian income-tax act, 1922, operated as a bar to the maintainability of such a suit. in dealing with the question whether section 67 operated as a bar to a suit to ..... board of direct taxes were binding on the revenue. similarly, the instructions contained in the circular, which was considered by the supreme court in ..... p. varghese v. hd : [1981]131itr597(sc) . in navnit lal c. javeri's case : [1965]56itr198(sc) , the instructions given by the central board of direct taxes ran counter to the provisions of section 2(6a)(e) and section 12(1b) of the indian income-tax act, 19,22. even so, the supreme court held that the instructions given by the central .....
Tag this Judgment!Court : Guwahati
..... derived from cultivation, manufacture and sale of tea as is defined to be agricultural income for the purposes of the enactments relating to the indian income-tax.22. section 8 of the 1939 act, lays down the manner of determination of agricultural income mentioned in section 2(a)(2), i.e., one derived, inter alia, by ..... per cent. of the composite income computed under rule 8(1) only those deductions permissible under the 1939 act would be authorised wherefor no allowances had been made in computing the composite income under the indian income-tax act.23. this is understandably to obviate the incidence of double deductions under the same head while assessing the ..... and sale, which is agricultural income within the meaning of the indian income-tax act ascertainable by computing the income from the cultivation, manufacture and sale of tea as computed for indian income-tax act from which would be deducted any allowance authorised by the 1939 act in so far as the same had not been allowed in the .....
Tag this Judgment!Court : Guwahati
..... a document and duly registered, the appellant/plaintiff could not challenge the contents of the registered sale deed by oral statement/evidence because of section 92 of the indian evidence act, 1872. further the learned district judge also made a finding that the original owner smti amiya donye nara of the suit land to whom the appellant/plaintiff ..... findings.20. for deciding the substantial question of law formulated in the present second appeal, it would be apt to quote the sections 91 and 92 of the indian evidence act.section 91. evidence of terms of contracts, grants and other dispositions of grant, or of any other disposition of property, have been reduced to the form ..... laid down by the apex court as well as the different high courts in cases discussed above, and also the proviso (2) to section 92 of the indian evidence act, it appears that the oral evidence regarding the terms and conditions amongst the parties on one side of the written agreements/documents is not barred provided the .....
Tag this Judgment!Court : Guwahati
..... the assam sales tax act, 1947 ?(2) whether the delivery of wooden sleepers at the different railway stations within ..... 32, sub-section (3), of the assam sales tax act, 1947 (assam act xvii of 1947) by the member, sales tax board, assam, shillong, by which the following questions of law have been referred to us for decision:-(1) was reliance on section 23(2) of the indian sale of goods act, 1930, in order in applying section 2 (12) of ..... the state of assam for despatch to stations outside the state of assam was complete at different railway stations in the state of .....
Tag this Judgment!Court : Guwahati
..... interesting to note that the petitioner himself has clearly mentioned in para 5 of writ petition that it was he and the representative of indian potash ltd. who jointly compelled the railway authority to stop further delivery of the mop to wearhouse manager, silchar centre-i and petitioner himself took the responsibility of taking delivery ..... without slightest murmur on the findings of the enquiry officer. i would like to re-produce the appeal petition as under :'before the chairman, annexure-22;board of directors,assam state warehousing corpn.guwahati - 5through pooper chanel dated; gogamukh the30th dec.'94 in the matter of an appeal against the order of the ..... be kindly review the whole matter by calling for all relevant documents and after perusal exonerate the penalties so imposed by applying natural justice and for this act of your kindness your petitioner will remain ever grateful.your faithfully, sd/-(nazrul islam).'19. the genuineness of annexure 'b' and 'c' relied upon by .....
Tag this Judgment!Court : Guwahati
..... 91 (goalpara p.s. case no. 52/91) under sections 143/336/506/338/448/353/427, ipc. according to petitioner he is a well-to-do person and is a contractor under the public works department, assam state electricity board and railways. he is also a partner in respect of the cinema hall namely m/s. kalpana cinema situated at goalpara ..... , in a most mechanical way passed the impugned order on 25-3-91 allowing the prayer to add the aforesaid sections 3 and 4 of the act along with other sections under the ipc. hence, the present petition for setting aside the said order dated 25-3-91.4. in connection with this present petition various important points of ..... cri lj 1085). i shall take up the law laid down in the above decisions at the appropriate place. for the present let me consider the scheme of the act.6. the act was enacted to make special provisions for prevention of, and for coping with, terrorist and disruptive activities and for matters connected therewith or incidental thereto. section 2(d .....
Tag this Judgment!Court : Guwahati
..... defence plea was of complete denial. on completion of the trial, the learned sessions judge found the accused guilty of the charges under sections 366/376(1) ipc and convicted and sentenced him as indicated hereinabove. hence, this appeal.7. mr. chakravorty, learned counsel appearing for the appellant has challenged the order of conviction on ..... college hospital. police also recorded statement of victim girl as well as other witnesses and on completion of the investigation submitted charge sheet under section 366/342/376 ipc.5. the offence being exclusively triable by the court of sessions, the learned judicial magistrate, mangaldoi committed the same to the court of sessions. the learned sessions ..... as given in the court. the learned counsel for the state relied on section 114-a of the evidence act, 1872 which provides that in a trial on a charge under section 376(2)(g) ipc on the prosecutrix stating that she was not a consenting party, the court shall presume absence of consent of .....
Tag this Judgment!Court : Guwahati
..... for any other item to be purchased by the board. the decision taken is always collective and is given effect with due approval of the chairman. the ..... time back and it was followed in all purchases made by the board.5. mr. goswami, learned senior counsel relying on the statements made in the writ petition tried to justify the above contentions. according to shri goswami, the managing director of the board cannot act on his own for entering into a contract or to place any order ..... d. biswas, acting c.j. 1. this writ petition is preferred by shri bipul sarma, managing director of assam urban water supply and sewerage board, guwahati challenging the notification dated 21.11.2003 (annexure-1) issued by the commissioner and secretary to the government of assam, personnel (a) department placing under suspension .....
Tag this Judgment!Court : Guwahati
..... is in favour of the view that although it may be taken into consideration against a co-accused by virtue of the provisions of section 30 of the indian evidence act, its value was extremely weak and there could be no conviction without the fullest and strongest corroboration on material particulars. the corroboration in the full sense implies1 ..... that on 25-7-70 when p.w. barada sarma met rajkhowa at savoy hotel, siliguri, rajkhowa at first stated that his wife and daughters were in central boarding darjeeling. when he was requested to go to darjeeling, rajkhowa pleaded that ha was having stomach trouble but when he was further requested with all seriousness, rajkhowa admitted ..... in room no. 3 of savoy hotel at siliguri. on being questioned about the members of his family accused rajkhowa at first stated that they were in central boarding of (darjeeling. when he was asked to accompany p.w. barada sarma and others to darjeeling, accused rajkhowa refused on the plea that he was having stomach .....
Tag this Judgment!Court : Guwahati
..... meaning of sub-section (7) of section 123 of the representation of people act, 1951. mr. mittal, learned senior counsel appearing for the petitioner with reference to the provisions of the assam state electricity board act and the indian electricity act argued at length to show that the chairman is a person in the ..... service of the government.section 5f of the electricity (supply) act, 1948 provides for constitution and composition of the state electricity board. the provisions therein provide that the board shall consist of ..... behest of the state government. mr. mittal, learned senior counsel argued with reference to the provisions of indian/electricity act, 1948 that the state government has extensive control over the affairs of the board and, therefore, the returned candidate being the minister in-charge of power department must have influenced the chairman .....
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