Court : Guwahati
..... the writ remedy has been made as against the order of dismissal, which has been subsequently upheld by the appellate authority under the provisions of the border security force act, 1968.4. i have heard sri r.l. yadav, learned counsel appearing for the petitioner and mr. s. dasgupta, learned additional c.g.s.c., appearing for ..... rules before imposing punishment by way of a disciplinary measure was allowed to the petitioner in the present case.6. under the provisions contained in section 19 of the border security force act, absence without leave is an offence for which a security force court can try the offender and punishment, as prescribed may be awarded. ..... enquiry, several witnesses were examined whereafter a report was submitted recommending that the petitioner be declared a deserter and disciplinary action as per the border security force act and the rules be taken against him. on receipt of the report of enquiry as aforesaid, the commandant of the battalion by an order dated 15.12 .....
Tag this Judgment!Court : Guwahati
..... which are relevant to the subject-matter of the law.11. according to the respondents/state, the state legislature without any ambiguity has conferred power under section 7(8) of 'the act 1993' empowering the executive to levy tax on sale value (express or implied) of containers used in selling such exempted goods.12. in jamana flour ..... includes(i) any transfer otherwise than in pursuance of a contract of property in any goods for cash, deferred payment or other valuable consideration ;(iii) section 2(33) of 'the act 1993' provides that for a transaction to be a sale there must be a transfer of property in goods by any person for cash, deferred payment ..... in the relevant 'act' only. while dealing with the charging section there is no question of intendment or equity. unless charge is created by a specific provision of the statute the taxpayer cannot be taxed on an ambiguous provision in view of the observations made in champaklal sohanlal v. j.h. shah, sales tax officer [1968] 22 stc 507 .....
Tag this Judgment!Court : Guwahati
..... for the assessment years 1961-62 and 1962-63 were filed, long before the amendment of section 271 of the i.t. act, 1961, on april 1, 1968, penalty for such concealment of income would be leviable in accordance with the provisions of section 271 of the act as they stood prior to the amendment and not after the amendment, even where the ..... wealth-tax reference no. 3 of 1975 : this reference relates only to the assessment year 1968-69. in this case also no return was filed under section 14(1) of the act or a return in spite of service of notice under section 14(2) of the act. the assessment was made on october 31, 1970. the wto found the period of default to ..... and 28 months for the assessment year's from 1963-64 to1968-69, respectively. the w.t.o. levied penalty for the years 1963-64 to 1968-69, under section 18(1)(a)(i) of the act as amended by the w.t. (amend.) act, 1964 (hereinafter called the '1964 amendment'), which was effective from april 1, 1965. thereafter, penalty was levied under .....
Tag this Judgment!Court : Guwahati
..... for the assessment years 1961-62 and 1962-63 were filed, long before the amendment of section 271 of the i.t. act, 1961, on april 1, 1968, penalty for such concealment of income would be leviable in accordance with the provisions of section 271 of the act as they stood prior to the amendment and not after the amendment, even where the ..... . wealth-tax reference no. 3 of 1975 :this reference relates only to the assessment year 1968-69. in this case also no return was filed under section 14(1) of the act or a return in spite of service of notice under section 14(2) of the act. the assessment was made on october 31, 1970. the wto found the period of default ..... and 28 months for the assessment year's from 1963-64 to1968-69, respectively. the w.t.o. levied penalty for the years 1963-64 to 1968-69, under section 18(1)(a)(i) of the act as amended by the w.t. (amend.) act, 1964 (hereinafter called the '1964 amendment'), which was effective from april 1, 1965. thereafter, penalty was levied under .....
Tag this Judgment!Court : Guwahati
..... aforesaid plots of land was issued and published in the government gazette. this was followed on august 8, 1967, by a notification under section 6 of the act. the collector by his award made on 2-3-1968, gave compensation at the rate of rs. 2,000/-per bigha. the claimant in misc. l. a. case no. 17 of ..... both the claimants received payment under protest. dissatisfied with the award, the erstwhile owners approached the collector for reference to the court under section 18 of the act. the two reference cases above under section 18 of the act were heard together by the assistant district judge no. 2, gauhati, who by his award, dated july 29, 1971, enhanced the ..... compensation for the acquisition. compensation is to be awarded on the basis of the market value prevalent on the date of the publication of the notification under section 4(1) of the act. the meaning of the expression 'market value' was explained by the supreme court in khajen fijuddin v. state of andhra pradesh (civil appeal case no. .....
Tag this Judgment!Court : Guwahati
..... the penalty was imposed. therefore, it was held that the ito had jurisdiction to impose penalty under section 271(1)(c) for the assessment years 1968-69 and 1969-70, after the amendment of section 274(2) by the t.l. (amend.) act, 1970, with effect from april 1, 1971. the court referred to the madras decision in continental ..... . the reassessment orders were passed by the ito on december 24, 1971, after the amendment of sub-section (2) of section 274 by the t.l. (amend.) act, 1970. the ito imposed penalties of rs. 10,880 for the assessment year 1968-69 and rs. 15,457 for the assessment year 1969-70. on appeal, the aac set aside the ..... . chandragi : [1981]128itr256(kar) , for the assessment years 1968-69 and 1969-70, returns were filed by the assesseeon july 27, 1968, and july 24, 1969, respectively, and the assessments were finalised on that basis. subsequently, the assessments were reopened and notices under section 148 of the i.t. act, 1961, were issued to the assessee on january 6, 1970. .....
Tag this Judgment!Court : Guwahati
..... prayer for stay of the proceeding pending assessment made by the ito. 2. the ito, b-ward, gauhati, instituted the above complaint case under section 277 of the i.t. act read with sections 177, 193 and 196 of the ipc on the allegation, inter alia, that the petitioner willingly and deliberately concealed his actual income earned as ..... assessee. 4. the iac, gauhati range, has since informed the petitioner by his letter dated march 1, 1978, that the penalty proceedings under section 271(1)(c) of the i.t. act in respect of that assessment has also been dropped. thereafter, the petitioner filed a petition before the judicial magistrate praying that he be discharged in ..... in lalji haridas v. state of maharashtra : 1964crilj249 . in balwant singh v. bharupal : [1968]70itr89(sc) , it was held that though the proceedings before the ito under section 26a of the indian i.t. act, 1922, were judicial proceedings in a court and section 195(1)(b) of the cr. pc, 1898, applied the ito could not be treated as .....
Tag this Judgment!Court : Guwahati
..... the district registrar to nominate a sufficient number of persons possessing requisite qualifications specified in rule 3 to be licensed as moslem registrars under section 3 of the act. such nominations are required to be submitted to the inspector general of registration to be placed before the permanent committee constituted under the ..... filed and also the records produced by the learned govt. counsel.8. in exercise of power conferred by section 17 of the assam moslem marriage and divorces registration act (hereinafter referred to as the act) 1935, the state government has framed the assam moslem marriages and divorces registration rules, 1935 (hereinafter referred ..... area, the district registrar shall nominate a sufficient number of persons possessing the qualifications specified in rule 3 to be licensed as moslem registrars under section 3. the district registrar shall also specify the limits within which each of the persons so nominated shall exercise the functions of moslem registrar.3 .....
Tag this Judgment!Court : Guwahati
..... or direction setting aside the order of the deputy commissioner dated 14-5-52 which had subsequently received the approval of the state government envisaged under section 291, assam municipal act. 31. the supreme court decision reported in--'veerappa pillai v. messrs. raman and raman ltd' kumbakonam', air 1952 sc 192 (t) gives sufficient ..... point formulated for decision by the high court was 'whether the contract is null and void and the suit unsustainable because the terms of section 69, madras district municipal act were not complied with.' walsh j. who delivered the judgment discussed the case law exhaustively and referred to various decisions of the english and ..... one of the main defences of the opposite party has been that there was no completed contract with the municipal board inasmuch as requirements under section 39, assam municipal act, were not complied with and as such, the petitioner had acquired no legal right for the specific performance of which either the petitioner could .....
Tag this Judgment!Court : Guwahati
..... so the same be dismissed. the court ordered to register a miscellaneous case and accordingly judicial miscellaneous case no. 419 of 1968 was started. the plaintiff first took the stand that section 10 of the act was not applicable and as this plea had not been taken in the written statement, the same could not be done without amendment of the pleading ..... the one he ultimately produced was for the period from 31-3-1968 to 31-3-1969, as would appear from the licence filed in the court which at page 23 of file 'c' of the lower court. to decide the controversy, let us read section 10 (1) of the act :'10. stay of suits by money-lenders not holding licence.-- (1 ..... show that the deed is impounded under section 35 of the stamp act and the plaintiff also produced licence as required under the bombay money lenders act, the question of maintainability of this suit on the point does not arise. on this point issue need not be framed. the issues already framed on 11-6-1968 will serve for the decision of .....
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