Judgment Search Results Home > Cases Phrase: sarais act 1867 Court: sikkim Page 1 of about 138 results (0.021 seconds)

Sikkim Subba Associates Vs. Union of India (Uoi) and ors.

Court : Sikkim

Reported in : [2005]276ITR456(Sikkim)

..... issued will not, or would not, produce or cause to be produced, any books of account or other documents which will be useful for or relevant to any proceeding under the indian it act, 1922 (11 of 1922), or under this act, or(c) any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valuable article or thing represents either wholly or partly ..... his possession, has reason to believe that--(a) any person to whom a summons under sub-section (1) of section 37 of the indian it act, 1922 (11 of 1922), or under sub-section (1) of section 131 of this act, or a notice under sub-section (4) of section 22 of the indian it act, 1922, or under sub-section (1) of section 142 of this act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause ..... the concerned officer who had formed the requisite belief that conditions exist for the purposes of initiating action under section 132 of the act was also guided by the cag report which was in his possession prior to the same being laid before the legislative assembly of ..... the respondents could not have formed reason to believe on the basis of the said cag report for the purposes of initiating action under section 132 of the act against the petitioners inasmuch as firstly, the possession of the said report is unconstitutional being violative of article 151(2) of the constitution of india (as on the .....

Nurul Haque Vs. State of Sikkim

Court : Sikkim

..... vide which the appellant was convicted and sentenced to suffer simple imprisonment for a period of 1 (one) year and a fine of rs.25,000/- (rupees twenty five thousand) only, under section 9(d) of the sikkim anti drugs act, 2006 (for short sada ) with a default clause of imprisonment for 6 (six) months; for the offence under rule 17(1) of the sikkim anti drugs rules, 2007 (for short sadr ) read with section 14 of the ..... in gurjant singh (supra) the hon ble apex court held that section 50 of the ndps act makes it imperative and obligatory and casts a duty on the investigating officer (empowered officer) to ensure that search of the suspect is conducted in the manner prescribed by section 50 by intimating to the person concerned about the ..... air 1999 sc 2378 and megh singh (supra), where it is settled that the application of section 50 of the ndps act is only in cases of search of a person as contrasted to search of premises, vehicles or articles. 15. ..... it is further settled law that section 50 of the ndps act applies in cases of personal search of a person and does not extend to search of a vehicle or a container or a bag or for that ..... the importance of the application of section 50 of the ndps act while carrying out search of a person, suspected to be in possession of narcotic or psychotropic substances has been settled in a plethora of decisions of the hon ..... settled law that where there is a chance recovery of such substances, the provisions of section 50 of the ndps act would not apply. .....

M. Amratha Kumar Vs. State of Sikkim

Court : Sikkim

..... ralph, learned advocate, appearing on behalf of the appellant, essentially raised the following contentions: (i) the charge framed by the trial court was defective as being in conflict with section 13(1)(e) of the act of 1988; (ii) much of the assets which have been assumed as the assets of the appellant in fact were those of his wife which was also the case in respect of a number of bank accounts; (iii ..... accordingly filed against him in the court of the special judge, prevention of corruption act, 1988, east and north sikkim at gangtok and upon charge framed against him under sections 13(2) read with 13(1)(e) of the act of 1988 corresponding to section 5(2) read with section 5(1)(e) of the act of 1947 and read out, he pleaded not guilty and claimed trial. 6 ..... paisa sixty five) as against rs.44,53,336.65 (rupees forty four lakhs fifty three thousand three hundred thirty six and paisa sixty five) as found by the learned special judge, prevention of corruption act, 1988, east and north sikkim at gangtok vide impugned judgment dated 31-12-2012 in s.t. ( ..... (ii) the learned counsel submitted that the aforesaid charge is in conflict with section 13(1)(e) of the act of 1988 and the allegations in the charge-sheet and, therefore, contrary to and in conflict ..... however, this would hardly have any effect on the trial as section 13(1)(e) of the act of 1988 provides for possession for which the public servant cannot satisfactorily account, of pecuniary resources or property disproportionate to his .....

Alankar Commercial Pvt. Ltd. Vs. Assistant Commissioner of Income-tax ...

Court : Sikkim

Reported in : [2000]243ITR626(Sikkim)

..... by rattan gupta and company to shri hemant sarangi, assistant commissioner of income-tax, new delhi, to the effect that rattan gupta and company had received the notices under section 142(1) of the income-tax act but rattan gupta and company was neither the principal officer nor the authorised representative of the petitioner-company nor was it in any other manner empowered to receive any notices on behalf of the petitioner-company ..... the petitioner-company did not respond to the notices under sections 148 and 142(1) of the income-tax act and did not also produce the account books pursuant to those notices and the copies of the accounts were also not attached with the writ petition which would otherwise have shown that ..... , on the ground that they have been issued without jurisdiction for the following reasons :(i) the income-tax act came into force in the state of sikkim with effect from the previous year relevant to the assessment year commencing on april 1, 1990, and prior thereto the sikkim state income-tax manual, 1998, was ..... commissioner of income-tax, central circle-4, new delhi, under section 148 of the income-tax act, 1961, for the assessment years 1987-88, 1988-89 and 1989-90, each stating that the assessing officer had reason to believe that the income of rupees forty lakhs had escaped assessment within the meaning of section 147 of that act and requiring the petitioner-company to deliver to him within thirty days from the date of the .....

Alankar Commercial (P) Ltd. Vs. Assistant Commissioner of Income Tax a ...

Court : Sikkim

Reported in : (2000)159CTR(NULL)161

..... the petitioner-company did not respond to the notices under sections 148 and 142(1) of the indian income tax act and did not also produce the account books pursuant to those notices and the copies of the accounts were also not attached with the writ ..... on the ground that they have been issued without jurisdiction for the following reasons:(i) the income tax act came into force in the state of sikkim with effect from the previous year relevant to the assessment year commencing on the 1-4-1990, and prior thereto the ..... commissioner, central circle-4, new delhi under section 148 of the income tax act, 1961, for the assessment years 1987-88, 1988-89 and 1989-90, each stating that the assessing officer had reason to believe that the income of rupees forty lakhs had escaped assessment within the meaning of section 147 of that act and requiring the petitioner-company to deliver to him within thirty days from ..... entertain this petition ?2 whether the assistant commissioner of delhi did not have the jurisdiction to issue a notice under section 148 of the act to the petitioner-company simply because it is registered in sikkim, in view of the provisions of article 371f of the constitution ?3. ..... 1 could have no reason to believe that income chargeable to tax under the income tax act, 1961, had escaped assessment as the petitioner's-company was registered under the registration of companies act, sikkim, 1961, and was carrying on business in the state of sikkim and was not carrying on business .....

State of Sikkim Vs. Jigmee Dorjee Bhutia

Court : Sikkim

Reported in : 2010CriLJ1121

..... this miscellaneous case seeking leave to appeal, according to the learned public prosecutor, basically on the following grounds;(i) the learned trial court erred in law in holding that there was non-compliance of section 50 of the ndps act, 1985 as the search was conducted in the presence of a magistrate when the accused/respondent had opted to be searched in the presence of the gazetted officer;(ii) the learned special judge failed to appreciate the fact of recovery of ..... firstly, the arrest and registration of the police case against the respondent was made prior to the recovery of the alleged contraband articles from the possession of the respondent and secondly, section 50 of the act was not complied with as because, on the basis of records, the respondent's choice of being searched by a gazetted officer was not considered rather he was searched in presence of a magistrate. ..... the factual matrix of the case in brief is that the respondent was arrested on 06.09.2005 under section 22(a)/27 of the act on suspicion of being in possession of some contraband drugs in the black coloured bag which he was allegedly carrying at the relevant ..... now coming to the question of noncompliance of the provision of the law laid down under section 50 of the act in the instant case, it is found that when the police informed the respondent about his right to be searched either of his person or his baggage in presence of a gazetted office or a magistrate, the respondent opted for being searched by .....

Dhirendra Bodo Vs. State of Sikkim

Court : Sikkim

..... ) by the judgment and sentence under appeal, the appellant has been convicted and sentenced by the special judge, prevention of terrorism act (hereinafter referred to as 'pota') for having committed offences punishable under section 20 (1) of pota and section 5 of explosive substances act (hereinafter referred to as 'esa'). ..... 124 of the government of india act, 1935 delegated its authority under section 7 of esa to state, governments. ..... there is no dispute that the national democratic front of boroland has been declared unlawful by government of india by issuing a notification under section 3 of the unlawful activities (prevention) act, 1967. .....

State of Sikkim Vs. Jigmee Dorjee Bhutia

Court : Sikkim

..... this miscellaneous case seeking leave to appeal, according to the learned public prosecutor, basically on the following grounds: (i) the learned trial court erred in law in holding that there was non-compliance of section 50 of the ndps act, 1985 as the search was conducted in the presence of a magistrate when the accused/respondent had opted to be searched in the presence of the gazetted officer; (ii) the learned special judge failed to appreciate the fact of recovery of ..... firstly, the arrest and registration of the police case against the respondent was made prior to the recovery of the alleged contraband articles from the possession of the respondent and secondly, section 50 of the act was not complied with as because, on the basis of records, the respondent's choice of being searched by a gazetted officer was not considered rather he was searched in presence of a magistrate. ..... ) the factual matrix of the case in brief is that the respondent was arrested on 06.09.2005 under section 22(a)/27 of the act on suspicion of being in possession, of some contraband drugs in the black coloured bag which he was allegedly carrying at the relevant ..... ) now coming to the question of noncompliance of the provision of the law laid down under section 50 of the act in the instant case, it is found that when the police informed the respondent about his right to be searched either of his person or his baggage in presence of a gazetted office or a magistrate, the respondent opted for being searched by .....

Prem Bahadur Rai Vs. State of Sikkim

Court : Sikkim

Reported in : 1978CriLJ945

..... the law appears to be, as settled by a series of authorities, that (a) under illustration (a) to section 114 of the indian evidence act, the court may, but not that it must, make the presumption therein mentioned; (b) even if the court makes the presumption under illustration (a) to section 114 of the indian evidence act, the onus on the general issue is still on the prosecution, and (c) it is not the law that if the accused fails ..... also failed to note that in order to justify the raising of a presumption under illustration (a) to section 114 of the indian evidence act, the accused against whom the presumption is to be drawn must be found to be in possession of the 'stolen goods soon after ..... the learned sessions judge was right in holding that the accused was to be regarded as the person in possession of the stolen article within the meaning of illustration (a) to section 114 of the indian evidence act, still the accused was not to be convicted if the other facts on the record did not unmistakably point to his guilt. ..... law an accomplice is also a competent witness in view of section 133 of the indian evidence act, but is not generally treated as a reliable witness in view of the provisions of section 114 of the indian evidence act, unless his evidence is corroborated in material particulars. ..... which could have led the police to the alleged discovery of exhibit, 1, the so-called joint statement of the accused persons cannot be relied on under section 27 of the indian evidence act. .....

Ram Kumar Goyel and ors. Vs. Bhuwan Singh Pradhan

Court : Sikkim

Reported in : AIR2007Sik39

..... now it must be taken to be well settled principle of law that before rejecting applications under section 5 of the indian limitation act and dismissing appeals as barred by lapse of time, the courts of law are required to put a glance as a condition precedent on the merits of the appeals and unless the appeals are found to be hopelessly ..... applicants/appellants for delay, coupled with the additional ground that the appeal raises important questions of law can be accepted as a sufficient cause within the meaning of section 5 of the limitation act, and if so, whether the delay of 510 days can be condoned in the circumstances of the case.14. ..... goyel, resident of jorthang, south sikkim and two (2) others under section 5 of the limitation act, 1963, for condonation of delay of 510 days in filing appeals under order xli rule 1 of the code of civil procedure for setting aside the ex parte decrees dated 15-12-2003 passed by the ..... the learned counsel supporting his objection are that, in the above division bench case, an important point as to whether a gazetted officer can be treated as 'workman' under the provisions of workmen's compensation act 1923 was involved, whereas in the present case, no such important point is involved. ..... of the apex court and high courts held that, in considering application for condonation of delay, merits of the appeal can be looked into keeping in view the object underlying section 5 of the limitation act which is to enable the court to do substantial justice. .....