Judgment Search Results Home > Cases Phrase: motor vehicles west bengal second amendment act 1984 Sorted by: old Court: guwahati Page 3 of about 63 results (0.132 seconds)

Shri Ramo Barman and ors. Vs. Smt. Dagripriya Kachari and ors.

Court : Guwahati

..... this action being challenged, on consideration of rule 2 of order 14 (as it stood prior to amendment act of 1976), the allahabad high court observed as follows (at page 114): '...... ..... to eliminate the same rule 2 was substituted by amendment act of 1976 and a provision was made for the first time requiring the court to pronounce judgment on all issues not withstanding that a case may be disposed of on a preliminary issue ..... for a proper appreciation of this controversy, it may be expedient to refer to rule 2 of order 14 of the code of civil procedure, 1908 ('cpc' hereinafter) as amended by the amendment act of 1976. ..... administrator general of bengal, air 1921 pc 11 : (19 all lj 366) where to arrive at a decision that judgment given on preliminary issue is binding on the parties at all subsequent stages of the suit, the general principles of res judicata were applied ..... so far as the second finding on issue relating to bar of res judicata is concerned, it may be pertinent to observe that this issue had already been decided by the predecessor in office of shri paul as a preliminary issue and it was held that the bar of ..... besides under section 59 of the limitation act, even for filing a suit to set aside an ex parte decree on the ground of fraud there is a period of limitation ..... bengal government, 7 moo ind app 283 and decision of the supreme court in satyadhyan v ..... against the judgment of the lower appellate court the plaintiffs have approach-ed this court by filing the present second appeal. .....

State of Assam Vs. Pranesh Debnath and ors.

Court : Guwahati

..... dealing with the clause in the insurance policy the court held that insurance under the motor vehicles act is a guarantee to the owner of the vehicle that incase of any claim with respect to the vehicle concerned, the insurer shall discharge the liability of the owner under the terms of the policy. ..... rajasthan state road transport corporation , dealing with the question whether the claims tribunal under the motor vehicles act was subordinate to the high court or not, it was held:.the powers of appeal given under the motor vehicles act will definitely lead to a conclusion that it is subordinate to the high court....24. ..... a careful consideration of the aforesaid decisions of the supreme court and the high courts clearly goes to show that the claims tribunal constituted under the motor vehicles act is subordinate to the high court within the meaning of section 140 of the civil procedure code. ..... the supreme court, following the observations in one of its earlier decisions in state of haryana v.darshana devi 1979 acj 205 (sc) held:.we are of the view that the motor accidents claims tribunal constituted under the motor vehicles act is a civil court for the purpose of section 25 of the code of civil procedure. 16. ..... state of west bengal : air1971cal137 . ..... if it is held to be so, the second question that will fall for determination is 'whether it is subordinate to the high court'. ..... sharifunnisa 1984 acj 44 (allahabad) and united india fire and general insurance co. .....

Assam Company Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

..... position in respect of the powers of the legislature of the state of west bengal in spite of the amendments made by the said legislature by the amendment act of 1980 and earlier under the amending act of 1979 which was in force only for one year as we have ..... notwithstanding the deletion of the explanation to section 2(a)(2) of the kerala agricultural income-tax act, 1950, and the deletion of sub-sections (2) and (2a) of section 8 of the bengal agricultural income-tax act, 1944, by the two impugned amendments of 1980, the result would still be that the state legislatures of kerala and west bengal can impose tax in respect of only 60 per cent. ..... the contention of the petitioners -before the supreme court was that by the said two impugned amendments, the state legislatures of kerala and west bengal sought to assume the power, competence and jurisdiction to impose agricultural income-tax on the entire income derived from the sale of tea grown and manufactured by seller and thereby ..... and the validity of the explanation to section 2(a) and the second proviso to section 8(2) of the agricultural income-tax act which deal with the definition of agricultural income derived from land by the cultivation of tea and computation of such income, respectively, were under challenge and while upholding the validity of the said, provisions of the agricultural income-tax act, the full bench observed in paragraph 28 that rule 5 of ..... pertaining to accounting period ending june 30, 1984, appellant no. .....

Commissioner of Income-tax Vs. Sibson Construction and Co.

Court : Guwahati

..... (2) whether the tribunal did not err in law as well as in facts in holding that as dumpers are not road transport vehicles, additional depreciation is to be allowed after examining certain particulars by the income-tax officer ? ..... and most elementary rule of construction is that it is to be assumed that the words and phrases of technical legislation are used in their technical meaning if they have acquired one, and, otherwise, in their ordinary meaning, and the second, that the phrases and sentences are to be construed according to the rules of grammar. ..... at the instance of the revenue, the following four questions have been referred for opinion of this court under section 256(1) of the income-tax act, 1961 : ' (1) whether the tribunal did not err in law as well as in facts in holding that dumpers are not road transport vehicles ? ..... the income-tax officer considered it to be a 'road transport vehicle' and disallowed the claim. ..... in that case, the question was whether a steel tank with the supporting structure for storage of water was machinery within the meaning of the third proviso to section 101 of the bengal municipal act, 1884. ..... the assessing officer made assessment under sections 143(3) and 153(1)(c) of the income-tax act, 1961 (for short, 'the act') for the assessment years 1983-84 and 1984-85. .....

Commissioner of Income-tax Vs. Sibson Construction and Co.

Court : Guwahati

..... and most elementary rule of construction is that it is to be assumed that the words and phrases of technical legislation are used in their technical meaning if they have acquired one, and, otherwise, in their ordinary meaning, and the second, that the phrases and sentences are to be construed according to the rules of grammar. ..... (2) whether the tribunal did not err in law as well as in facts in holding that as dumpers are not road transport vehicles, additional depreciation is to be allowed after examining certain particulars by the ito ? ..... 256(1) of the it act, 1961 :'(1) whether the tribunal did not err in law as well as in facts in holding that dumpers are not road transport vehicles ? ..... the ito considered it to be a 'road transport vehicle' and disallowed the claim. ..... lord mersey said : it is a wrong thing to read into an act of parliament words which are not there, and in the absence of clear necessity it is a wrong thing to do. ..... according to him, the 'dumper' was a lorry used for dumping materials having special device for removal of the contents.on appeal, the cit(a) found that the vehicle used by the assessee-firm as dumper used to ply on the road within the project area and, therefore, in his opinion, deduction was not allowable and accordingly he held that the ito correctly treated the 'dumper' as a road transport vehicle. ..... 101 of the bengal municipal act, 1884. ..... 143(3) and 153(1)(c) of the it act, 1961 (for short, 'the act') for the asst. ..... 1983-84 and 1984-85. .....

Commissioner of Income-tax Vs. Sibson Construction and Co.

Court : Guwahati

Reported in : (1997)142CTR(Gau)4

..... and most elementary rule of construction is that it is to be assumed that the words and phrases of technical legislation are used in their technical meaning if they have acquired one, and, otherwise, in their ordinary meaning, and the second, that the phrases and sentences are to be construed according to the rules of grammar. ..... (2) whether the tribunal did not err in law as well as in facts in holding that as dumpers are not road transport vehicles, additional depreciation is to be allowed after examining certain particulars by the ito ? ..... 256(1) of the it act, 1961 :'(1) whether the tribunal did not err in law as well as in facts in holding that dumpers are not road transport vehicles ? ..... the ito considered it to be a 'road transport vehicle' and disallowed the claim. ..... lord mersey said : it is a wrong thing to read into an act of parliament words which are not there, and in the absence of clear necessity it is a wrong thing to do. ..... according to him, the 'dumper' was a lorry used for dumping materials having special device for removal of the contents.on appeal, the cit(a) found that the vehicle used by the assessee-firm as dumper used to ply on the road within the project area and, therefore, in his opinion, deduction was not allowable and accordingly he held that the ito correctly treated the 'dumper' as a road transport vehicle. ..... 101 of the bengal municipal act, 1884. ..... 143(3) and 153(1)(c) of the it act, 1961 (for short, 'the act') for the asst. ..... 1983-84 and 1984-85. .....

Monisikha Barua Vs. Hindustan Fertilizer Corpn. Ltd. and ors.

Court : Guwahati

..... state of west bengal) ( ..... technicalities of criminal law cannot be invoked and strict mode of proof prescribed bythe evidence act cannot be applied with equal vigour but at the same time the charges framed against the public servant must be held to be proved by applying the standard of a reasonable man before any punishment can be imposed ..... justice and as a matter of fact a case was instituted against the petitioner and others under section 120b/468/471 of the indian penal code and section 5(2) read with section 5(1)(c) of the prevention of corruption act and that case is pending being r.c.16(a)/89-shg.' 6. ..... an admission must be a conscious and deliberate act and not something which is not intended to be so admission is a conscious or voluntary acknowledgement made by a party or someone identified with him in legal interest of the existence of certain facts which are competent or relevant to an issue in ..... regarding admissibility of evidence, the evidence act lays down in sections 5 to 55 that certain facts alone as being admissible in judicial proceedings as matters from which the court may deduce ..... is not limited to words, but may also enquire the demeanour valid and acts of person charged with certain facts. ..... the enquiry officer must act with a detachment since he is professing to exercise a dignified function and open mind should be kept with regard to the charges made against the employee, until the charges are proved, the enquiry officer is not ..... (18) 1984 (1) glr page-40 (lal .....

Sardar Harvinder Singh Sehgal and ors. Vs. Assistant Commissioner of I ...

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. ..... in 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. ..... further, 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. ..... made on march 31, 1987, and a notice was issued on november 14, 1991, it is beyond four years and section 151(2) of the income-tax act requires that no notice shall be issued under section 148 after the expiry of four years from the end of the relevant assessment year (in the case in hand it is 1984-85) unless the commissioner is satisfied on the reasons recorded by the income-tax officer that it is a fit case for the issue of such notice. ..... the income-tax officer, probably unaware of the will, gave notice to shankar lal, who objected that he is not the legal representative of the deceased and that the second wife (aruna devi) and the other executor are the proper persons to be notified. ..... , in re and bengal hotels ltd. .....

Sardar Harvinder Singh Sehgal and ors. Vs. Assistant Commissioner of I ...

Court : Guwahati

..... or issued or taken or purported to have been furnished or made or issued or taken in pursuance of any of the provisions of this act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such return of income, assessment, notice, summons or other proceeding if such return of income, assessment, notice, summons or other proceeding, is in substance and effect in conformity with or according to the intent and purpose of this act'.this section was inserted by the taxation laws (amendment) act, 1975, w.e.f. ..... 34 of the indian it act, the above section was amended by amendment act of 1939. ..... 1st april, 1989, by the direct tax laws (amendment) act, 1987, and it is quoted below :'151. ..... 292b of the it 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. ..... 148 after the expiry of four years from the end of the relevant assessment year (in the case in hand it is 1984-85) unless the cit is satisfied on the reasons recorded by the ito that it is a fit case for the issue of such notice. ..... the ito, probably unaware of the will, gave notice to shankar lal, who objected that he is not the legal representative of the deceased and that the second wife (aruna devi) and the other executor are the proper persons to be notified. ..... , in re and bengal hotels ltd. .....

Sardar Harvinder Singh Sehgal and ors. Vs. Assistant Commissioner of I ...

Court : Guwahati

Reported in : (1998)144CTR(Gau)626

..... or issued or taken or purported to have been furnished or made or issued or taken in pursuance of any of the provisions of this act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such return of income, assessment, notice, summons or other proceeding if such return of income, assessment, notice, summons or other proceeding, is in substance and effect in conformity with or according to the intent and purpose of this act'.this section was inserted by the taxation laws (amendment) act, 1975, w.e.f. ..... 34 of the indian it act, the above section was amended by amendment act of 1939. ..... 1st april, 1989, by the direct tax laws (amendment) act, 1987, and it is quoted below :'151. ..... 292b of the it 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. ..... 148 after the expiry of four years from the end of the relevant assessment year (in the case in hand it is 1984-85) unless the cit is satisfied on the reasons recorded by the ito that it is a fit case for the issue of such notice. ..... the ito, probably unaware of the will, gave notice to shankar lal, who objected that he is not the legal representative of the deceased and that the second wife (aruna devi) and the other executor are the proper persons to be notified. ..... , in re and bengal hotels ltd. .....