Judgment Search Results Home > Cases Phrase: mulki rules act 1972 Court: guwahati Page 89 of about 985 results (0.080 seconds)

Thard Hardware Co. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2003)87ITD391(Gau.)

..... in this appeal there is difference of opinion between the members.in view thereof, the issue is referred to the hon'ble president of the tribunal under section 255(4) of the it act, 1961, for opinion of the third member on the issues which are framed as under : (1) whether, on the facts and circumstances of the case, the ao after bringing to the notice of the assessee the statement ..... a result of his own independent enquiry he comes to the conclusion that the information received by him is true, he is at liberty to act thereupon after disclosing it to the assessee and affording to him a reasonable opportunity of rebutting it. ..... having complied with the requirement of section 184(7) of the it act, 1961 the status of the petitioner should have been taken as a ..... further, as required under section 184(7) of the act, the assessee-firm has also filed declaration in the ..... the records it is also evident that the request of the assessee to summon smt.sarala devi under section 131 of the act was also turned down by the ao. ..... it is a cardinal rule of interpretation of statute that while interpreting the provision, textual as well as contextual perspective both should be given equal primacy and attempt should be made to synchronise textual meaning with the object and purpose of ..... cit (1972) 84 itr 222 (p&h) was there any reliable and in view of ..... cit (1972) 84 itr 222 (p&h) held that the ao has a power to collect evidence from any source but it is his duty to put it to the assessee before making it basis .....

Oliullah Laskar and ors. Vs. Sukhamoy Das (Complainant) and anr.

Court : Guwahati

..... state of west bengal, : 1970crilj860 commenting on section 209 of the code, this court observed that though a magistrate holding an inquiry under chapter xviii is not intended to act merely as a recording machine and is entitled to sift and weigh the materials on record, he is to do so only for the purpose of seeing whether there is sufficient evidence for commitment and not whether there is sufficient evidence for conviction. ..... this application under section 439 of the code of criminal procedure by the six petitioners is directed against the order dated 19-11-1972 passed by the sessions judge, cachar, directing further enquiry into the case.2. ..... in the result the impugned order of the learned sessions judge is set aside, the revision is allowed and the rule is made absolute. ..... and sifted the evidence before him to see if there is prima facie evidence or evidence worthy of credit to go to the court of sessions and has found that the witnesses are not, or cannot be, eye-witnesses, to the actual act of alleged arson.7. .....

Biren Chawra Vs. State of Assam

Court : Guwahati

..... considering the above fact, we accept the plea of insanity raised in this case and hold that the act of the accused appellant will not amount to murder in view of the protection available under section 84 of the ipc.9. ..... the post crime conduct of the accused does not rule out the plea of insanity. ..... state of maharastra, air 1972 sc 2443, oyami ayatul v. ..... every minor mental aberration is not insanity and unless the conguitive faculty of mind is destroyed as a result of unsoundness to such an extent as to render one incapable of knowing the nature of his act.4. .....

The Secretary to the Govt. of Tripura, Dept. of Food and Civil Supplie ...

Court : Guwahati

Reported in : 2009CriLJ4757

..... 1 shows that with an ulterior motive the defendants proceeded against the plain-tiff.the defendants adduced no evidence to show that they acted bona fide and the actions were taken for enforcement of law on good faith and to ensure compliance of control order.as per the statements of defendant ..... the law of tort is generally not concerned with the motive of the defendant but only whether he acted intentionally, with knowledge of what he was doing, for the absence of a probable and reasonable cause is not by itself sufficient evidence of malice.malice in law is an act done wrongly and without reasonable and probable cause, or conduct borne by a motive other than a sense of duty or interest; malice in law is generally accepted as an ingredient of several different kinds of ..... a person, whether or not he is a police officer, acts reasonably in prosecuting a suspected felon if the credible evidence of which he knows rules a case fit to go to a jury that the suspect is guilty of the felony ..... of suit for damages for malicious prosecution is a part of law of torts in india; and in such suit the question is not whether the plaintiff was ultimately found guilty but the question is whether the prosecutor acted honestly and believed that the plaintiff was guilty. ..... instituted another criminal case on 28-5-1993 alleging that the plaintiff did not submit certain statement as per the notification of the textile commissioner dated 23-9-1972 whereas the defendant no. ..... dated 23rd september, 1972. .....

Bakes Ali @ Bahej Uddin, Assam Vs. The Union of India, Represented thr ...

Court : Guwahati

..... umar, 2000(8) scc 382, it was held that the legislature engrafted special rule in section 106 of the evidence act to meet certain exceptional cases in which not only it would be impossible but disproportionately difficult for the prosecution to establish such facts which are specially and exceptionally within ..... turner, (1916) 5 m and s 206: 14 digest 430, the learned judge observed as follows: "i have always understood it to be a general rule, that, if a negative averment be made by one party, which is peculiarly within the knowledge of the other, the party within whose knowledge it lies and who asserts the affirmative, is to prove ..... and the name of the petitioner was included therein on the basis of the doubt that has arisen, a reference was made to the superintendent of police (b), barpeta under the then im(d)t act, 1983 / the foreigners act, 1946 for deciding the question as to whether the petitioner is a citizen of india or not. ..... bhoormull, air 1974 sc 859, proceedings were initiated under section 167(8)(c) of the customs act for confiscation of contraband or smuggled goods and it was observed: "..............since it is exceedingly difficult, if not absolutely impossible for the prosecution to prove facts which are especially within the knowledge of the ..... even a single voter list containing his name from 1971 1972 to 1989, which is long 17 (seventeen) years. ..... age, he was born around 1952 and if that be so he had attained the age of eligibility to be a voter in 1971-1972. .....

George Williamson (Assam) Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1991)37ITD392(Gau.)

..... facts and in the circumstances of the case, the learned cit(a) erred in holding that weighted deduction under section 35(1)(b)(ix) of the it act, 1961 read with rule 6aa of the it rules 1962 was available with effect from 1-8-1981 only and accordingly sustaining the disallowance of appellant's claim for weighted deduction in respect of expenditure ..... in the circumstances of the case the learned cit(a)erred in holding that simultaneously with power given under the provisions of section 35(1)(b)(a)of the act to prescribe other activities for the promotion of sale outside india of goods, services or facilities the rule making authority was by implication also given the power to prescribe time limit for operation of the provisions of the said section. 3. ..... decision of the tribunal on the issue regarding applicability or otherwise of the action of the cit under section 263.in that order the tribunal did not decide as to from which date the said rule would come into effect and, therefore, it was totally unjustified for the cit(a) not to grant the assessee the relief to which it was entitled. ..... the facts and in the circumstances of the case, the learned cit(a) should have held that the rule cannot supersede the provisions of the act and in that view he should have allowed the appellant's claim for weighted deduction in respect of ..... audit (customs & central excise) [1984] 146 itr 194.reference was also made to the decision of the supreme court reported in air 1972 page 2427. ..... air 1972 sc .....

Mohanlal Pradhan Vs. State Bank of India and ors.

Court : Guwahati

..... and none of the parties having been challenged the judgment passed in the aforesaid civil rule in the appropriate forum, the said judgment has attained its finality.6. ..... it is to be noted herein that the aforesaid civil rule was filed after acquittal of the petitioner in the criminal court by the learned c.j.m. ..... nasurullah khan; : (1972)illj1sc union of india v . ..... canara bank reported in (2003) 3 scc 582, the apex court at paragraph 17 held as follows:while exercising jurisdiction under article '226 of the constitution the high court does not act as an appellate authority. ..... (iv) your above acts tantamount to gross misconduct on your part in terms of paragraph 521(4)(j) of the sastry award read with para 18.28 of the desai award.4. ..... more particularly, in view of the findings of the high court in civil rule no. .....

S.D. Majumdar Vs. State of Mizoram and ors.

Court : Guwahati

..... fairness and righteousness must appear to have been done in every such action.it would be manifest from the above that the commission acted arbitrarily with intent to stuck to its gun to justify its old action by recommending again the sixth respondent for promotion. ..... consistent with the weight age prescribed in the rules and then to determine the relative merit and ability of officers and then to arrange order of merit of the officers for promotion. ..... according to the provisions in the mes rules 75% of the posts in grade-iv are to be filled up from degree engineers and 25% from diploma engineers. ..... the above decisions go to lay the parameters as to how the commission, while upgrading or down grading an assessment done by the reviewing or counter signing authority is required to act and the procedure to follow. ..... on 21.01.1972 mizoram came to be a union territory. ..... under consideration for promotion which must be exercised bonafide, without bias and within parameters noticed above, it is now to be seen whether in the re-assessment of the acr of 1997-98 only of the sixth respondent the commission had acted accordingly. .....

Bless Bamon and ors. Vs. State of Meghalaya and ors.

Court : Guwahati

..... the fact that the government of meghalaya liberally construed the provisions of the cognate rules, namely, the meghalaya civil services (general provident fund) rules, 1985 can be seen from its decision on rule 33, which says that in the absence of a natural guardian, there should be adequate prima facie grounds for making payment to the person claiming it; that such grounds can exist only if he/she is shown by a ..... 4 and 5, as reflected in their affidavit-in-opposition, is that as per the meghalaya civil services (general provident fund) rules, 1985 ('the rules' for short), the term 'family', in the case of a female subscribed means the husband and children of a subscriber, provided that if a subscriber by notice in writing to the accounts officer expresses her ..... is contended by these respondents that the pension rules are silent on the question of payment of family pension according to customary law and, therefore, the petitioner is not authorized to act beyond the scope of power under the law ..... it is also the case of the answering respondents that as per rule 48(ii)(a) of the meghalaya civil service (pension) rules, 1983 ('pension rules' for short), family pension of the deceased can only be paid to her husband and her minor ..... living wife at the time of death of a female government servant, it is the same as re-marriage and as such the husband of the deceased female government servant is not entitled to the family pension under rule 54(6)(i) of the ccs (pension) rules, 1972. .....

North West Transport Syndicate and anr. Vs. the State of Assam and ors ...

Court : Guwahati

..... 1, after considering the objections published a scheme under section 68d of the motor vehicles act, 1939, for short, 'the act' (annexure-a to the petition) and according to that scheme the assam state transport corporation, for short, 'the corporation' was allowed to run and operate passenger road transport service in partial exclusion of ..... as the order was passed under section 68e(2) of the act it can be reviewed if the act confers any power either specifically or by necessary implication on the state government ..... of the learned industrial tribunal the supreme court observed that as per the rules framed under the industrial disputes act the provisions of the code of civil procedure were applicable and that the tribunal retained its jurisdiction as the proceedings before the tribunal at the relevant time continued in view of the provisions of sections 17 and 17a of the industrial disputes act. ..... hand, as stated earlier the petitioners were given reasonable opportunity of being heard as required under sub-section (2) of section 68e of the act, but the said opportunity could not be availed of by the petitioners. ..... we have considered the provisions of the act including chapter iv-a and we are of the opinion that the act does not confer specifically or by necessary implication any power of review of the order passed ..... : air1972pat162 , a scheme under section 68d of the act was approved by the minister-in-charge, transport and the successor minister of transport wanted to review the order, .....