Court : Guwahati
..... assertions deserve to be minuted. introducing itself to be a private limited company incorporated under the companies act, 1956, the petitioner has averred that it is registered as well under section 9(4) of the insecticides act, 1968 (hereafter referred to as the act) as a manufacturer of different insecticides including different types of solvents (xylene, cyclohexanone, apromax etc.) and emulsifiers (snt a, snt b etc). the ..... make their offers. the edifice of this argument is built on the provisions of the act and the rules on the supposition that bionol or cardol/cardonol is an insecticide as comprehended by these legislations. insecticide has been defined in section 3(e) of the act, as hereunder.3(e)... insecticide(i) any substance specified in the schedule; or(ii) such other substances (including fungicides and .....
Tag this Judgment!Court : Guwahati
..... the schedule does not include seeds specifically in the serialised item such seeds are not specified agricultural produce, and (b) on the process of coating and applying insecticides, other chemicals and poisonous substances the basic character, i.e., its consumption as food by human beings or animals is irretrievably lost and that such commodity ..... being sown and achieving germination, but in that form they retain the dual utility of being foodgrains as well as seeds. by process of coating and applying insecticides, other chemicals and poisonous substances to the foodgrain meant to be utilised as seeds, one of its basic character, i.e., its consumption as food by ..... learned senior counsel appearing for the parties also drew our attention to the relevant provisions of the seeds act, 1966 (act 54 of 1966) and the seeds rules, 1968 (hereinafter referred to as 'the rules'). we have also perused the schedule [sections 2(a) and (4-a)] to the adhiniyam in which under heading a-agriculture, wheat is .....
Tag this Judgment!Court : Guwahati
..... being relating to the statutory deposit required to be made under section 35(f) of the central excises and salt act, 1944, for preferring appeal, is not also applicable in the present case. similarly the decision of the gujarat high court in gujarat insecticides ltd. : 2005(183)elt9(guj) cannot also be ..... [1959]1scr427 , liberty cinema : [1965]2scr477 , b. shama rao : [1967]2scr650 , devi dass gopal krishnan : [1967]3scr557 , birla cotton : [1968]3scr251 and sitaram bishambar dayal : [1972]2scr141 while considering the question whether the parliament in not fixing the rate itself and in adopting the rate applicable to the sale ..... decisions in atiabari tea co. : [1961]1scr809 , automobile transport : [1963]1scr491 , hansa corporation : [1981]1scr823 , laxmi paper mart : air1997sc950 , andhra sugars ltd. : [1968]1scr705 , g. k. krishnan : [1975]2scr715 and jindal stainless : [2006]283itr1(sc) , it is evident that any tax, whether discriminatory or nondiscriminatory, which impedes the free .....
Tag this Judgment!Court : Guwahati
..... limited corporation, when rate quoted by respondent was inclusive of sales tax, then appellant was to deduct an amount equal to that specified under section 8-d of u.p. trade tax act, i.e., 4% and in case of any addition or reduction or contract price by virtue of changes to any statute etc. the ..... of the fundamental rights; (ii) where there is failure of principles of natural justice; or (iii) where the orders or proceedings are wholly without jurisdiction or the vires of an act is challenged. see : whirlpool corporation v. registrar of trade marks : air1999sc22 .10.2. in : (2004)3scc553 (abl international ltd. and anr. v. export credit guarantee ..... in the existing tripura sales tax act, 1976 and the notification to such amendment has received assent of the governor of tripura on 27.07.2000 itself, whereby, sales tax was payable @ 4% on pesticides, weedicides and insecticides. in the instant case, according to the learned counsel for the appellant, the writ petitioner had already supplied .....
Tag this Judgment!Court : Guwahati
..... bring about by persuasion to do any thing. the abetment may be by instigation, conspiracy or intentional aid, as provided in the three clauses of section 107. section 109 provides that if the act abetted is committed in consequence of abetment and there is no provision for the punishment of such abetment, then the offender is to be punished with ..... instigates any person to do that thing as stated in clause firstly or to do anything as stated in clauses secondly or thirdly of section 107, ipc. section 109, ipc provides that if the act abetted is committed pursuant to and in consequence of abetment then the offender is to be punished with the punishment provided for the original ..... the person to that thing as stated in clause firstly or to do thing as stated in the clause secondly or thirdly of section 107 of ipc. section 109 of ipc provides that if the act abetted is committed pursuant to and in consequence of abetment then the offender is to be punished with the punishment provided for the .....
Tag this Judgment!Court : Guwahati
..... or concerted action to a common end to be regarded as joint tortfeasors. to give an analogy which is well-known in criminal law joint tortfeasors would be one who acts as stated in section 34, indian penal code in furtherance of the common intention or in prosecution of the common object of which mention has been made in ..... a motor car was injured in a collision between that car and another. morris, lj. said that the two drivers both of whom were negligent were separate tortfeasors whose concurrent acts caused injury to the female plaintiff. thompson v. london county council (1899) 1 qb 840, furnished another example of tortfeasors who were not joint, but several, concurrent tortfeasors. in that ..... the parties including the insurer shall pay interest at the rate of 6 per cent per annum from the date of filing of the claim petition, which was 5.8.1968 till today. the interest would run at the rate of 12 per cent per annum from today. in the result, the appeal is allowed as indicated above. .....
Tag this Judgment!Court : Guwahati
..... action to a common end to be regarded as joint tortfeasors to give an analogy which is well known in criminal law joint tortfeasors would be one who acts as stated in section 34 of the ipc in furtherance of the common intention or in prosecution of the common object of which mention has been made in ..... a motorcar was injured in a collision between that car and another. morris, l.j said that the two drivers both of whom were negligent were separate tortfeasors whose concurrent acts caused injury to the female plaintiff. thompson london county council, (1899) 1 qb 840 furnished another example v. of tortfeasors who were not joint, but several, concurrent tortfeasors ..... section 149 of the ipc.20. in the present case none of the aforesaid elements is present. two bus drivers cannot therefore be regarded as joint tortfeasors but they are in law several tortfeasors so, for the acts of one the other cannot be held liable jointly or severally .....
Tag this Judgment!Court : Guwahati
..... .3.01, followed by a supplementary petition dated 27.7.01 before the deputy inspector general hq, nagaland range (south), assam rifles, kohima under section 164 of the army act, 1950 against the impugned summary court martial proceedings dated 3.8.1999. in those two petitions, the petitioner made no allegation, not even a whisper ..... guilty before the summary court martial proceedings.14. indisputably, the petitioner has been tried for committing civil offence under section 69 of the army act, 1950 for abetment under section 109 ipc read with section 20(b) of the ndps act, 1983. the offence against the petitioner is abetment of his colleague in procuring and transporting 30 kgs of ganja. ..... award of punishment. the said writ petition was disposed of on 12.3.01 allowing him to file a petition before a competent authority under section 164 of the army act, 1950 and directing the competent authority to dispose of the petition within 2 months from the date of receipt of the said petition from the .....
Tag this Judgment!Court : Guwahati
..... such presence of those who in one way or the other facilitate the execution of the common design, is itself tantamount to actual participation in the criminal act. the essence of section 34 is the simultaneous consensus of the mind of persons participating in criminal action to bring such a particular result. such consensus can be developed at the ..... them. but, if broadly speaking, two of the accused are given benefit of doubt why the 3rd should be singled out while all were charged under section 34, ipc in a conjoint act? this was precisely the view of my learned brother hansaria, j. a benefit of doubt has been given to ajgar as well as to bakhtar even ..... in a criminal action to bring about a particular result. a simple reading of section 34 along with the preceding section 33 will make it clear that the 'act' spoken of in section 34 includes a series of acts as a single act. the commission of the acts by different confederates in the criminal action may be different but all must in one .....
Tag this Judgment!Court : Guwahati
..... is also scope of drawing adverse presumption against the accused. hence, it is also necessary to look at the provisions of section 113-a of the evidence act, 1872, section 113-a of the evidence act is reproduced below:presumption as to abetment of suicide by. a married woman--when the question is whether the commission of suicide ..... senior counsel for the accused/appellant has submitted that to bring the home offence within the parameters of section 306 ipc, the prosecution has to establish that the accused had abetted the commitment of suicide with certain overt act. according to the learned senior counsel for the petitioner, in the present case the prosecution's evidence ..... must be either direct instigation or conspiracy or there should be some overt act or material omission on the part of the accused, which may compel a person to commit an illegal act. explanation-2 to section 107 also speaks about the omission of an act. however, in the case before me, the evidence is short of suggesting .....
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