Court : Guwahati
..... alternatively, it is submitted that even if the learned trial judge had jurisdiction to entertain the matter, on the promulgation of act no.10 of 2003 passed on 8th january, 2003, the constitution (scheduled tribes) order, 1950 was amended thereby including the adi tribe from arunachal pradesh as a scheduled tribe. ..... in the present case, the appellant husband has not shown that he was not governed by hindu law at the time of marriage or even at the time of the presentation of the petition for divorce. ..... in this case, since the marriage was solemnized in terms of the act (which included the adi customary law at the relevant time), the learned trial judge would not cease to have jurisdiction to continue with the matter only because the appellant husband became a member of a scheduled tribes in terms of the constitution (scheduled tribes) ..... in our opinion, therefore, even if the parties were married according to the adi tribal custom, the solemnization of the marriage was, for all intents and purposes, under the provisions of the hindu marriage act since at that time both parties were hindus (with the appellant husband being assumed or deemed to be a hindu, in the absence of any proof that he was not governed by hindu law). ..... for instance, if subsequent to the solemnization of a marriage in compliance with section 5 of the act, both the parties decided to embrace islam, could the hindu marriage be repudiated according to the islamic tenets? .....
Tag this Judgment!Court : Guwahati
..... the opinion of the learned senior counsel, even if apabi devi (mother of jayantakumar) lost her limited right on the suit land due to her re-marriage in the year 1951, the property would devolve upon the next heirs of her deceased husband in order of succession laid down in sec. ..... 2 of 2002, the said uterine sister of the deceased changed her stand and requested the high court to allow her to amend her written statement to say that the shri mangi singh would not inherit the property since the maternal aunts and uncle were alive and they being the class-ii legal heirs would ..... according to the learned counsel, since apabi devi re-married before the enactment of hindu succession act in 1956, the provisions of the said law will not be applicable to decide the line of inheritance, more so because re-marriage act was repealed only in the year 1983 vide act no. ..... robinchandra singh, learned counsel for the appellants submitted that under section 2 of the re-marriage act, the said widow of jayantakumar ceased to inherit the property. ..... dealing with the re-marriage act, shri nilamani singh, learned senior counsel for the respondents submitted that even this law will not help the appellants to inherit the ..... 45 of 2003 arid the second chart shows the status of the parties in the previous suit i.e. o.s. ..... of 2002 dated 14.8.2003.12. ..... 45 of 2003 in the court of civil judge, ..... this second appeal was dismissed, upholding the decree in favour of shri mangi singh vide judgment and order dated 14.8.2003.2. .....
Tag this Judgment!Court : Guwahati
..... a petition for judicial separation may be filed under the provisions of section 10 of the act, which after the amendment by marriage laws amendment act (act 68 of 1976) reads : 'judicial separation -- (1) either party to a marriage, whether solemnized before or after the commencement of this act, may present a petition praying for a decree for judicial separation on any of the grounds specified in sub-section (1) of section 13, and in the case of a wife also any of the grounds specified in sub-section(2) thereof, as grounds on ..... the respondent herein had on 20-12-78 filed petition against the appellant u/section 13(1) of the hindu marriage act, 1955, here in afterreferred as the act, for divorce on the allegations of abnormal character and conduct, abnormally aggressive and violent behaviour even on slightest pretext resorted to biting, frowning on the petitioner husband with weapons like fish-knife, ..... -- in any proceeding under this act, on a petition for dissolution of marriage by a decree of divorce, except in so far as the petition is founded on the grounds mentioned in clauses (ii), (vi) and (vii) of sub-section (1) of section 13, the court may, if it considers it just so to do having regard to the circumstances of the case, pass ..... the law after amendment in 1976 provides the same grounds on which divorce or judicial separation may be sought and it appears that section 13a only enables the court to pass a decree for judicial separation as an alternate relief in a petition .....
Tag this Judgment!Court : Guwahati
..... before the act was amended in 1976 by the marriage laws (amendment) act, 1976, cruelty was a ground only for judicial separation under section 10(1)(b) of the act which had read as below :-- ' 10(1). ..... the above was the position as it stood before the act had come to be amended by the marriage law (amendment) act, 1976. ..... a reference to the marriage law (amendment) act, 1976, shows that the recommendation of the law commission was accepted as it is. ..... it was thereafter observed that as the entire general trend of the amending act is towards a forward step of liberalisation of divorce it is fallacious to hold that only with relation to cruelty as to ground for divorce intention was to make law more stringent and to move backward. ..... from what has been stated above, it is apparent that apart from physical violence, the term 'cruelty' would include mental cruelty as well so, though the hindu marriage act, 1955, for short the act, has not defined cruelty, which is now a good ground for divorce under section 13(1)(ia), the same takes within its fold mental cruelty. ..... this act was passed after the law commission of india had submitted its 59th report on the hindu marriage act, 1955, and the special marriage act, 1954. ..... in the suit as filed the respondent claimed for a decree of nullity of marriage, under section 12(1)(c) of the act, and for a decree of divorce by dissolving the marriage under section 13(1)(ia) and (ib) and (iii) of the act. .....
Tag this Judgment!Court : Guwahati
..... the opposite party sowala gogoi filed a petition before the district judge, dibrugarh under section 10 of the hindu marriage act, 1955 (hereinafter 'the act') read with section 4 of the marriage law (amendment) act, 1976 for a decree for judicial separation contending, inter alia, that she was the wife of the petitioner having been married to him on 14th march, 1980 according to 'hindu rites' ..... the contention of the petitioner is that the learned district judge committed manifest error of law in arriving at the aforesaid finding, because in order to hold that there was a valid marriage between the parties, there must be evidence to show that the marriage was solemnised in accordance with customary rites and ceremonies of either party thereto. ..... requisite ceremonies have been dealt with by section 7 of the hindu marriage act, 1955, hereinafter 'the act' which reads: '7. ..... only statement that could be traced is the one made in the application under section 10 of the act to the effect that -- 'she was married to the petitioner according to hindu marriage rites on 14th march, 1980. ..... onus of proving that a valid marriage took place in accordance with law lies on the person alleging marriage. ..... question for determination, therefore, is whether on the basis of such pleadings and evidence, and in the absence of sufficient proof of solemnisation of marriage in accordance with the customary rites and ceremonies, a valid marriage can be said to have been held under the provisions of the act. 10. .....
Tag this Judgment!Court : Guwahati
..... but after coming into force the national hignway laws (amendment) act, 1997, the national highway, while passing through a municipal area, remains a national highway and though notionally speaking, the national highway may exist within the area of the municipality concerned, the national highway ..... section 144(2)(c) has to be, now, read subject to such limitation as have come into being after the national highway act, 1956, stands amended by the national highways laws (amendment) act, 1997 and the national highway authority act, 1988.141. ..... (iv) clause 15 of the terms and conditions of settlement of check-gates and parking places for the year 2002-2003 empowers a lessee to whom check-gate(s) would be allotted to levy tax from the prescribed class of vehicles and animals in terms of the lease and clause 16 specifically empowers the lessee to levy entry fee from the ..... union of india, reported in : [2003]259itr705(sc) , the aforesaid principle cannot be extended to validate a levy, which has no sanction of law howsoever laudable may have been the object to introduce it and howsoever laudable may have been the purpose for which the amount so collected may have been spent. ..... for the financial year 2003-2003, 2 entry toll collection booths and 2 parking places were settled with the respondent nos. ..... 13 to 16 vide order dated 31.3.2003. .....
Tag this Judgment!Court : Guwahati
..... section 119 substituting the old section 119 was introduced by the taxation laws (amendment) act, 1970, which came into effect from 1st april, 1971. ..... a new section was substituted by section 25 of the taxation laws (amendment) act, 1970 (act 42 of 1970) and the new section is as follows: ..... 119 of the act, as it stood prior to amendment by the taxation laws (amendment) act, 1970, stood ..... in the statesman, dated january 5, 1971, issued by the central board of direct taxes is a circular or instruction or direction as contemplated under sub-section (1) or subsection (2) of section 119 (as amended) and which may be binding on other tax authorities under section 119 as observed by the supreme court in the above mentioned cases, the assessee in the instant case cannot be benefited by it. ..... of law as arising out of the consolidated order of the income-tax appellate tribunal in respect of the assessment years 1963-64, 1964-65 and 1965-66 have been referred by the tribunal under section 256(1) of the income-tax act, 3961 (hereinafter referred to as ' the act'): '(1) whether, on the facts and in the circumstances of the case, the tribunal was correct in holding that penalties under section 271(1)(c) of the income-tax act read ..... it is now settled law that in order to sustain a penalty under section 271(1)(c) of the act the department must establish that the receipt of the amount in dispute constitutes income of the assessee and apart from the falsity of the- explanation given by the assessee, the .....
Tag this Judgment!Court : Guwahati
..... between april 1, 1965, to march 31, 1969, the measure of penalty was altered by the amendment act of 1964 and the penalty imposable was a sum equivalent to 2% of the tax for every month during which the default continued but not exceeding in the aggregate 50% of the tax. ..... act, 1957: 'whether, on the, facts and in the circumstances of the case, the tribunal was right in holding that the calculation of penalty up to march 31,1969, was to be made under section 18(1)(i) of the wealth-tax act, 1957, as it originally stood from april 1, 1965, to march 31, 1969, as substituted with effect from april 1, 1965, by section 18 of the wealth-tax (amendment) act, 1964, and thereafter under section 18(1)(i) as substituted by section 24 of the finance act, 1969 ' sections 14, 15 and 18 of the w.t. ..... however, the aac held that the amended provisions of the act brought in by the finance act, 1969, would not apply and the penalty should be on the basis of the law that existed in the assessment year and accordingly directed that the penalty should be calculated at the rate of 2% of the net assessed tax from the date of the default. ..... the aac held that the petitioner would be governed by the then existing law prevalent on june 30, 1969, and the provision of the amendment brought by the finance act from april 1, 1965, could not be applied. .....
Tag this Judgment!Court : Guwahati
..... sub-section (3) was amended by the direct tax laws (amendment) act, 1987, and, the words 'two thousand five hundred rupees' were substituted by 'ten thousand rupees' with effect from april 1, 1989.8. ..... of section 40a(3) of the income-tax act, 1961, read with rule 6dd of the income-tax rules, 1962 ?'2. ..... by this reference under section 256(1) of the income-tax act, 1961, made at the instance of the commissioner of income-tax, north eastern region, shillong (commissioner of income-tax), the income-tax appellate tribunal gauhati bench, gauhati, has referred the following question of law to this court for opinion ; 'whether, on the facts and in the circumstances of the case, the payments made for the purchase of stock-in-trade amount to expenditure within the meaning ..... under the circumstances, the only question of law that has been referred to us for decision is whether on a proper interpretation of section 40a(3) of the act, payments made for purchases of goods are to be construed as expenditure. .....
Tag this Judgment!Court : Guwahati
..... the court pointed out as follows (page 958) : ' relying upon section 292b of the income-tax act inserted by the taxation laws (amendment) act of 1975, learned counsel submitted that the defect of non-service of notice was fairly a technical objection and as such the same should not come in the way of the validity of the acquisition ..... this section was inserted by the taxation laws (amendment) act, 1975, with effect from october 1, 1975 ..... , section 151 itself has undergone a change with effect from april 1, 1989, by the direct tax laws (amendment) act, 1987, and it is quoted below : '151. ..... view of the criticism levelled against the wording of section 34 of the indian income-tax act, the above section was amended by amendment act of 1939. ..... to 1922, the phrase used in the 1922 act was 'association of individuals' but it was changed to 'association of persons'' by the amending act of that year. ..... despite the amendment made in section 34 of the indian income-tax act, the orissa legislature, it would appear, has used phraseology in section 12(8) of the act similar to that of section 34 of the indian income-tax act, 1922, as it existed before the said amendment. 23 ..... (b) the impugned notice under section 148 of the income-tax act is invalid in the eye of law for reasons as elaborated by learned counsel at the time of ..... this limited extent, the action of the income-tax officer in starting proceedings under section 34 of the act is open to challenge in a court of law (see calcutta discount co. .....
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