Court : Guwahati
..... will show that the seeds which the plaintiff was selling are not genuine seeds and he was selling them without any licence and the inspector of police went to the place and demanded him to show the documents regarding genuineness of the seeds and the plaintiff failed to show any genuineness certificate with regard to the seeds and it was violative of section 7 of the seeds act of 1966. ..... is an act in the name and style the 'seeds act, 1966'. ..... other person on his behalf, carry on the business of selling, keeping for sale, offering to sell, bartering or otherwise supplying any seed of any notified kind or variety, unless -- (a) such seed is identifiable as to its kind or variety;(b) such seed conforms to the minimum limits of germination and purity specified under clause (a) of section 6;(c) the container of such seed bears in the prescribed manner, the mark or label containing the correct particulars thereof, specified under clause (b) of 'section 6; and(d) he ..... it was alleged that the plaintiff violated the provisions of seeds act and hence the defendants prayed for dismissal of the suit ..... they are as follows : i) whether the suit is maintainable?ii) whether the defendants had caused loss to the plaintiff by illegal seihzure of the seeds causing loss to the plaintiff?iii) whether the plaintiff is entitled to get compensation as claimed in the suit?iv) to what relief, if any the plaintiff is entitled ..... section 7 of the act provides for regulation of sale of seeds of notified kinds or .....
Tag this Judgment!Court : Guwahati
..... learned senior counsel appearing for the parties also drew our attention to the relevant provisions of the seeds act, 1966 (act 54 of 1966) and the seeds rules, 1968 (hereinafter referred to as 'the rules'). ..... laws governing seeds business.2.1 the seed industry for production and sale is regulated under the seeds act, 1966 and rules and the seeds control order, 1983. ..... it is also very useful to refer hereunder the process by which the seed is manufactured under the seeds act and the seeds rules:(i) seeds developed in laboratories are classified as breeder seeds and are sold through the ministry of agriculture or notified agricultural universities to producing agencies, companies and farmers. ..... against both the order dated january 3, 1998 passed by the superintendent of taxes, guwahati, (unit-c) under the assam general sales tax act, 1993 (in short called 'the act 1993') for the assessment years 1994-95 and 1995-96, levying tax at the rate of 8 per cent on the sale of various types of seeds and further prayer has been made to quash both the orders dated may 12, 1998 passed by the joint commissioner of taxes, assam ..... , national seeds corporation, gauhati.the detail analysis was made in krishi utpadan mandi samiti : (2004)1scc391 , to specify whether wheat is different from 'wheat seed' before it is chemically treated and converted into certified seed after undergoing multiple processes in seed industries regulated under the seeds act, 1996, rules and seeds control order, 1983. .....
Tag this Judgment!Court : Guwahati
..... learned court below after careful appreciation of the evidence, on record came to hold that under section 17(2) of the limitation act, the court has jurisdiction to extend the period for execution of a decree only if the execution of the decree within the period of limitation is prevented by fraud by ..... but in the petitions seeking extension under section 17(2) of the limitation act, no particulars of fraud as required under order vi, rule 4 ..... eldest brother nani gopal ghosh being won over by the judgment-debtors for personal gains did not institute any execution proceeding for recovery, of possession end because of this collusive act, the said proceeding could not be initiated within time. ..... the review petitions and the petitions under section 17(2) of the limitation act before the learned executing court contending, inter alia, that the story of nani gopal ghosh being won over by the respondents has been concocted by the petitioners in order to illegally derive benefit of section 17(2) of the limitation act. ..... decreed on different dates between 1961 to 1966. ..... , however, instituted in 1989 after a period of more than 23 years by the legal heirs of akhil chandra ghosh with a prayer for extending the period of limitation under section 17(2) of the limitation act, 1963. ..... their father, but he betrayed the faith by not taking any step for instituting execution proceeding and, therefore, these facts justified extension of the period of limitation under section 17(2) of the limitation act.4. .....
Tag this Judgment!Court : Guwahati
..... violent agitations amongst the public of dhubri town and its suberbs, on the pretext of social services, urging the illiterate mass to join hands with him and his leftist followers to do acts prejudicial to the public safety and maintenance of public order, always advocating seizure of power and subverting the existing government established by law and that with a view to prevent him from ..... violent agitation among the public of dhubri town and its suberbs on the pretext of social services urging the illiterate mass to join hand3 with him and his leftist followers to do acts prejudicial to the public safety and maintenance of public order, always advocating seizure of power and subverting the existing government established by law and that with a view to prevent him from ..... regular violent agitations amongst the public of dhubri town and us suburbs, on the pretext of social services, urging the illiterate mass to join hands with him and his leftist followers to do acts prejudicial to the public safety and maintenance of public order, always advocating seizure of power subverting the existing government established by law, and that with a view to prevent him from ..... that the said bijoy kumar das be detained in jail custody for a period of 6 (six) months with effect from the date of service of this order under section 2 (1) (a) of the said act, read with the same government notification.given under my hand and the seal this 21st day of may 1948.the other order is in exactly similar terms. .....
Tag this Judgment!Court : Guwahati
..... he supported this conclusion by the argu-ment that if the legislature had intended deliberately to provide that an order of detention by a district magistrate acting as a delegate as distinct from an order under section 2 (2) should remain in force for six months, it would have been easy to word the ..... the provincial government, if satisfied with respect to any particular person that with a view to preventing him from acting in any manner prejudicial to the public safety and the mointenance of public order it is necessary so to do, may make an order(a) directing that he be detained;2, a district magistrate may exercise the power conferred by clause (a) of sub-section (1) ..... in that case he would have felt no difficulty in holding that district magistrate whether he was acting by virtue of the powers conferred by the proviso or by virtue of the powers delegated to him under section 9 he could not pass orders of detention for a period exceeding two months, he further thought if as a result of ..... he has held that the powers of a district magistrate even when acting as a delegate of the provincial government are still limited by the provisions of section 2 (2) of the act, and that an order of detention passed by him is not valid for a ..... great esteem and i have, therefore, felt considerable hesitation in expressing a contrary opinion; but in all humility and with deep respect i venture to observe that a district magistrate acting under the act need not have two capacities at all. .....
Tag this Judgment!Court : Guwahati
..... the proceedings before him, therefore, were not in a court.when he resorted to s, 142 punishing the defaulter on the failure of the secretary to comply with his order, he no doubt purported to act under the regulation, though ho had no jurisdiction to do as even when taking action as such, he was not clothed with the authority of a court and his proceedings were not judicial in character.28 ..... question in the case is whether the publication of the notice dated 25th march 1949 and the speeches delivered at the meeting amount to contempt of a 'court' within the meaning of the expression as used in the contempt of courts act, under section 2 (1) of the act this court has the same power to punish contempts of courts subordinate to it as it has of punishing contempts of its own authority ..... . it was held that the word 'court' was used in the contempt of courts act in the same wider sense in which it was used in section 195, criminal ..... the learned counsel for the opposite parties urges that the sub-deputy collector and the deputy commissioner, the appellate authority, both were mot courts within the meaning of the act when they purported to act under the assam land and bevenue regulation ..... for instance, an order passed by a customs officer under the sea customs act, unquestionably an order passed in non-judicial proceedings, does not become an order passed in judicial proceedings when, in pursuance of a right of appeal under the sea customs act, an appeal is preferred to the chief customs authority .....
Tag this Judgment!Court : Guwahati
..... if this conduct was such that it gave rise to the belief in the mind of the detaining authority and satisfied it that there was the necessity of action under the act in order to prevent the petitioner from acting in a manner prejudicial to public safety and maintenance of public order, the grounds cannot be held to be invalid, the difficulty may arise in cases where the provincial government ..... from the taint of mala fides, to regard what is stated by the detaining authority, namely that it is satisfied as to the necessity for detaining a person with a view to preventing him from acting in a manner prejudicial to the public safety and the maintenance of public order, as a fact, and not to question it because in its opinion the grounds stated by the detaining authority are inadequate or ..... to public safety and the maintenance of public order ; but if a member of such a federation has been acting in a manner prejudicial to the public safety and the maintenance of public order, and the provincial government is satisfied that it is necessary to detain him with a view to preventing him from acting in a manner prejudicial to the public safety and the maintenance of public order, the validity of the order cannot ..... from the facts, the detaining authority is satisfied that it is necessary to detain the person concerned with a view to preventing him from acting in a manner prejudicial to public safety or the maintenance of public order, it is not within the competence of a high court .....
Tag this Judgment!Court : Guwahati
..... failure on the part of the accused, however, should not deprive them of the right to show that the evidence in the case does not exclude the existence of a belief in their mind which takes away their act from the definition of the offence. ..... this act of the accused according to the complainant amounted to an offence under section 341.3. .....
Tag this Judgment!Court : Guwahati
..... waswhether income from the sale of forest trees growing on land naturally and without intervention of human agency, even if the land is assessed to land revenue, is agricultural income within the meaning of section 2 (1) (a) of the income-tax act and as such exempt from income-tax under section 4 (3) (viii) of the act.it is clear from the question that income in that case was derived from the sale of trees growing on land naturally. ..... it was necessary, in the view of their lordships that whether exemption was claimed under section 2 (1) (a) or section 2 (1) (b) of the definition of agricultural income given in the indian income-tax act, the primary condition must be satisfied that the land in question was used for agricultural purposes. ..... sir george lowndes when delivering the judgment of their lordships of the privy council observed as follows:income, their lordships think, in this act, connotes a periodical monetary return 'coming in' with some sort of regularity, or expected regularity, from definite sources. ..... areas, removal of unsound, crooked and diseased trees, burning of leaves to fertilise the ground, cutting of trees at special heights, reservation of blocks by turns and their operation in cyclic order, preservation of mother trees for the spread of seed, protection of forests from fire, etc. .....
Tag this Judgment!Court : Guwahati
..... that recurring receipts from the sale of trees from forests which are worked in such a way that their continued existence is assured are revenue receipts and as such taxable under the assam act if they can be regarded as agricultural in character.our answer to the first question, therefore, is that the amounts realised by the assessees from the sale of sal trees are revenue ..... receipts.the second question is whether receipts from the sale of trees, which we regard as revenue receipts, constitute agricultural income for the purpose of the assam act.in order that income should be described as agricultural under section 2 of the act, it is necessary that it should be rent or revenue derived from land which is used for agricultural purposes and is either assessed to land revenue in assam or subject ..... object to a direction to the member, assam board of agricultural income-tax, to refer this question to the court under section 28(3) of the assam agricultural income-tax act.we, therefore, direct under section 28, clause (3), of the assam agricultural income-tax act that when sending a fuller statement of the case with respect to question (3) as regards the nature of the salami receipts, the question should be included in reference ..... , burning of leaves to fertilize the ground, cutting of trees at special heights, reservation of blocks by turns and their operation in cycle order, preservation of mother trees for the spread of seed, protection of forests from fire, etc. .....
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