Court : Guwahati
..... decisions, we are of the considered view that for computation of the composite income derived from sale of tea grown and manufactured by the seller and exported out of india under section 2(1a) of the act of 1961 read with rule 8 of the rules of 1962, the deduction under section 80hhc in respect of profits derived from export of tea out of india would be allowed as permissible deduction before ..... state of west bengal : [1988]173itr18(sc) , while considering the applicability of rule 8 of the rules of 1962 has said (page 33) :'a perusal of the aforesaid rule 8(1) makes it clear that under the said rule, income from the sale of tea grown and manufactured by a seller in india has to be computed as if it were income derived from business which would imply that the deductions allowable under the act of 1961 in respect of ..... in regard to the first issue, the division bench upheld the constitutional validity of the proviso to rule 5 of the agricultural income-tax rules, 1939, and on the second issue, it is said by the court that a bare reading of section 80hhc shows that it is not an item of expense incurred for earning profits from the sale of tea grown and manufactured by ..... the assessment year 1985-86 pertaining to the accounting period ending june 30, 1984, and was carrying on the business of growing, manufacture and sale ..... act 36 of 1986, the kerala private forests (vesting and assignment) act, 1971, was amended ..... in pursuance of the amendment, the state of kerala filed an application for .....
Tag this Judgment!Court : Guwahati
..... was taken by the competent authorities, namely, union of india and union public service commission ; (d) though the appointments were made in excess of the quota fixed by the rules, subsequent amendment of the rules justified the appointments inasmuch as the quota for direct recruitment had been increased ; and (e) the appointments were, eventually, found to have fallen within the quota, which was ..... in view of the analysis of different provisions of the recruitment rules, the west bengal public service commission (consultation by governor) regulations, west bengal public service commission (exemption from consultation) regulations, we have no doubt that the initial appointment of respondents 6 to 30, purely on ad hoc basis without consultation with the public service commission cannot ..... supra), if the appointment itself is in infraction of the rules or if it is in violation of the provisions of the constitution, illegality cannot be regularised; ratification or regularisation is possible of an act, which is within the power and province of the authority or where there has been some non-compliance with the procedure or the manner, which does not go to the root of the appointment ..... with those who were appointed to the service from the first and second list of 1970 examination as their appointment was made on the recommendation ..... that the writ petition suffered from latches, because the grievances were expressed in the year 1984, whereas the entry into the service was in the year 1971. .....
Tag this Judgment!Court : Guwahati
..... by the commissioner of taxes in this behalf for the purpose of preventing the evasion of taxes payable under the act, the driver or any other person in-charge of goods vehicles, shall stop the vehicle and keep it stationary as long as may be required by such officer to search the goods vehicle or part thereof, examine the contents therein and inspect all records relating to the goods carried which are in the ..... that the commissioner of taxes may demand security deposit from the dealers only and not from the transporters, more so, the commissioner could demand 'fees' (as mentioned in section 38-b of the act) from the transporters for the purpose of registration, as such the demand of security money is unreasonable.7. according to the learned counsel for the petitioners, while exercising his power under rule ..... amended provision of the tamil nadu chit funds act (24 of 1961) (since repealed) section 12 (as amended by ..... godown outside in west bengal ..... amount was treated to be in public interest and necessary to regulate trade and was held not invalid in view of provision of articles 301, 19(l)(g) of the constitution and the said amendment was treated as variation in the form of restriction which was already inherent in the original 'act' which had got the sanction of the president of india.16 ..... in tripura relating to taxable goods, shall, within a period of 30 (thirty) days from the date of commencement of these rules (eleventh amendment) apply to the commissioner of taxes for registration. .....
Tag this Judgment!Court : Guwahati
..... and his statements should be accepted but the advocate of bar council whose name is entered on state roll by virtue of becoming a different class, alone is entitled to practice, subject to the restrictions, norms and provisions of the advocates act as well as the rules framed by the high court and/or by the bar council of india and/or by bar council of states; however, the court/authority at its pleasure and in the interest of justice may permit any person ..... council shall prepare and maintain a roll of advocates in which shall be entered, the names and addresses of (a) all persons who were entered as advocates on the roll of any high court under the indian bar councils act, 1926 and who at any time express an intention in the prescribed manner to practise within the jurisdiction of the bar council and (b) all other persons who are admitted to be advocates on the roll of the state bar ..... state of west bengal : air1952cal798 .19. ..... 141, para 5 - verification of affidavits - affidavits are meant for stating facts and are not meant for submitting arguments - affidavits once made cannot be allowed to be changed by amending the same - affidavits not properly verified cannot be admitted in evidence 1989 crl. ..... the affidavit should be confined to statements of facts and should not be used as vehicle of argument dwarka nath v. .....
Tag this Judgment!Court : Guwahati
..... state of west bengal : 1997crilj743 held that the claim in public law for compensation for unconstitutional deprivation of fundamental right to life and property, the protection of which is guaranteed under the constitution, is a claim based on strict liability and is in addition ..... we arrived near mayang langjing stream all of a sudden some unknown miscreants fired towards the side of our party we all jumped down from the vehicle leaving behind the arrested person in the vehicle and took position on the eastern side behind the kewa plants grown over there. ..... air 1924 rang 173 : 1924 (25) cri lj 381 the learned judge pointed out the danger of construing the expression 'police custody' in section 26 of the evidence act in a more narrow technical sense as commencing from the time when the accused is formally arrested. ..... joint secretary to the government of tamil nadu air 1984 noc 103 (madras) : 1984 cri lj 134 held that the terms 'custody' and 'arrest' are not ..... hongray, air 1984 sc 1026: (1984 cri lj 830) awarded exemplary cost ..... state of bihar : (1984)illj237sc the apex court laid down the concept of constitutional tort and ..... state of bihar : (1984)illj237sc , the apex court laid down the concept of constitutional tort and compensatory jurisdiction and ..... union of india : [1984]1scr904 discussed about the nature of consideration of facts in a writ proceeding and held that 'in a writ petition under article 32 rarely, if ever, pleadings are meticulously extracted and reproduced in .....
Tag this Judgment!Court : Guwahati
..... shri pankaj kumar phukan, seniormost enforcement inspector for the first vacancy as per the roster and shri harendra nath dutta, followed by shri hirak ranjan das for the second vacancy (from motor vehicle inspectors), the committee recommended the name of the petitioner to fill up the vacancy identified for direct recruitment in the exigencies of the service. ..... of rule 6(c) of the rules, first slot in a promotional vacancy was to be filled up from the cadre of enforcement inspector, the second from motor vehicle inspector and the third by direct recruitment. ..... importance in view of the mandate of rule 16 where under in clause (4) thereof, the criteria for promotion to the post of dto from motor vehicle inspector and enforcement inspectors is merit cum seniority. ..... , 66 2/3%, by promotion from the cadres of motor vehicle inspectors and enforcement inspectors with a minimum period of eight years of service as on the first day of the year ..... 1990]2scr900 and state of west bengal and ors. v. ..... thereafter taking note of the provision of the assam scheduled caste and scheduled tribes (reservation of vacancies) act, 1978 (hereafter referred to as the reservation act) and the assam scheduled caste and scheduled tribes (reservation of vacancies in service and posts) rules, 1983 (hereafter referred to as reservation rules) it held that shri hemen neogi, respondent no. 7 at ..... meantime, the assam transport service rules, 1983, (hereafter referred to as the rules) had come into effect from 29.05.1984. .....
Tag this Judgment!Court : Guwahati
..... of revocation of a detention order (hereafter in this sub-section referred to as the earlier detention order) shall not (whether such earlier detention order has been made before or after the commencement of the national security (second amendment act of 1980, 1984) bar the making of another detention order thereafter in this sub-section referred to as the subsequent detention order) under section 3 against the same person:provided that in a case where no fresh facts have arisen after ..... state of west bengal : 1975crilj592 , where it was held that it is left with the central government in exercise of his discretion, either to exercise the power read with the provisions of section 21, general clauses act of 1980, or without aid of section 21, general clauses act of 1980. ..... state of west bengal)neither the constitution nor the maintenance of internal security act expressly provides for consideration of a detenu's representation by the state government within any specified period of time. ..... state of west bengal : 1974crilj1479 , a constitution bench of 5 judges expressed the view that section 14, maintenance of internal security act of 1980, 1971, which is in pan materia with section 14, national security act of 1980, provides that without prejudice to the provisions of section 21, general clauses act 1897, detention order may at any time be revoked by the appropriate government. .....
Tag this Judgment!Court : Guwahati
..... state of west bengal : 1997crilj743 , held that the claim in public law for compensation for unconstitutional deprivation of fundamental right to life and property, the protection of which is guaranteed under the constitution, is a claim based on strict liability and is in addition to the claim available in private law for damages for tortuous acts of the public servants. ..... mn-ob 5191 of the motor vehicles department, government of manipur. ..... disturbed by this situation, the law commission in its 113th report recommended amendment to the indian evidence act, 1872 so is to provide that in the prosecution of a police officer alleged offence of having caused bodily injuries to a person while in police custody, if there is evidence that the injury was caused during the period when the person ..... when the said lokendra meitei was approaching towards them by slowing his vehicle at the short distance from them some of the c.r.p.f. ..... personnel blind folded him and took him in one of their vehicle to an unknown place which he believed to be the headquarter. ..... personnel by driving it and following the said two vehicles towards north on the said national highway.10. ..... hongray reported in air 1984 sc 1026 awarded exemplary cost of rs. ..... state of bihar : (1984)illj237sc , the apex court laid down the concept of constitutional tort and compensatory jurisdiction and awarded rs ..... union of india : [1984]2scr67 held that the right to life under article 9.1 means right to live with dignity, free from exploitation .....
Tag this Judgment!Court : Guwahati
..... because of what have been discussed and pointed out above, there remains absolutely no doubt that the impugned amendment introduced by way of the impugned notifications, dated 21.8.2003, 26.8.2003, 29.9.2004 and 28.2.2005, impugned ordinance, 2005, and the aet (second) amendment act, 2005, which have included, in the schedule to the impugned act, the goods, which form the subject-matter of this set of writ petitions, is not sustainable, for, the state legislature has not obtained ..... of all varieties of textile by the impugned notification, dated 26.8.2003, and also under the impugned ordinance and the aet (second amendment) act, 2005, clearly shows that on the president's declining to accord sanction to impose entry tax on all kinds of textiles and fabrics, the same were excluded from the ambit of the aet act, 2001, but these very items were brought in by way of the impugned notification, dated 26.08.2003, the impugned ordinance and ..... in order to curb such losses of revenue and thereby mobilize additional; resources, the govt has decided to levy tax on entry of selected items, including motor vehicles, which are imported into assam from other states for own use and consumption.this bill seeks to achieve above objects.138. ..... state of west bengal : air1962sc1044 harakchand rattanchand banthia v. ..... , west bengal) and, therefore, far less competitive.144. .....
Tag this Judgment!Court : Guwahati
..... the provisions of the land acquisition act, 1984 with the rules framed thereunder, following such investiture would ..... if the railways have been in occupation of the land since 1917, the same having vested in the assam bengal railways in 1917, its claim of possession following the acquisition thereof, by the state of assam is incongruent and ..... is in possession and control of the railways since 1917 initially with the assam bengal railways and thereafter in succession under the bdar, assam railways, north eastern railways ..... the preamble of this legislation discloses its objective to be amendment and consolidation of the law for requisition and speedy acquisition of premises ..... requisition or acquisition by the state government of its own land is not comprehended in the said statute, the assam act envisages requisition and acquisition of such land in which any or interest absolute or limited is held by another. ..... has questioned the maintainability of the petition, contending that an appeal under section 3(3) of the assam act, challenging the notifications being pending, the instant petition is liable to be rejected on that count ..... , maligaon against the state of assam, over a challenge to the notifications dated 16.12.2006 of the deputy commissioner & collector kamrup (metro), district-guwahati, under section 3(1) of the assam land (requisition & acquisition) act 1964 (hereafter referred to as the 'assam act), seeking to requisition the land and building described in the schedules thereto. .....
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