Court : Guwahati
..... mere failure i to pay the money or mere non-payment of the money would not amount to dishonesty : dishonesty is the mental act of fraudulent misappropriation that distinguishes from the civil wrong. ..... at the initial stage, the magistrate for the issue of process after taking cognizance, the allegations made in the complaint may be considered. ..... however, the complaint, which was made before the magistrate, may be used for the purpose of contradiction under sections 145 and 155(3) of the evidence act against the maker of it or for the purpose of corroborating evidence of the maker of it under section 157 of the evidence act. ..... during the argument before this court, there was much discussion about the liability to the ubi basing on the indian negotiable instruments act. .....
Tag this Judgment!Court : Guwahati
..... in the statute before approaching writ court and passed the following order:(1) the appellant/writ petitioner shall make an application within a period of 15 (fifteen) days in the form of an appeal, as contemplated under section 117 of the act, to be addressed to the secretary to the govt, of india, ministry of home affairs/director general, bsf headquarters, new delhi, so as to enable these authorities to consider such application in the form of an appeal and to pass appropriate orders ..... court is entitled to exercise its power of judicial review by invoking jurisdiction under article 226 but that would be for a limited purpose of finding out whether there has been infraction of any mandatory provisions of the act prescribing the procedure which has caused gross miscarriage of justice or for finding out that whether there has been violation of the principles of natural justice which vitiates the entire proceedings or that the ..... say-(a) if the offence is one which would be punishable under any law in force in india with death, he shall be liable to suffer any punishment, assigned for the offence, by the aforesaid law and such less punishment as is in this act mentioned; and(b) in any other case, he shall be liable to suffer any punishment, assigned for the offence by the law in force in india, or imprisonment for a term which may extend to seven years, or such less punishment as is ..... accused was medically examined at belonia medical hospital on 25.1.1990 at a belated stage. .....
Tag this Judgment!Court : Guwahati
..... this would mean that while ordinarily power to order remand in the first instance is vested in the magistrate concerned even in regard to a person arrested in connection with an offence under the act, where the magistrate considers detention unnecessary, he has no power to release him but is bound to forward him to the special court for appropriate action and it is j the special court which has to consider the j matter in ..... intelligence officer, narcotic control bureau, new delhi, air 1990 sc 71: (1990 crilj 62) the vacation judge considered the matter in the light of the provisions of the act as it stood before the amendment by act 2 of 1989 and held that a release order of bail on default under proviso (a) to section 167(2) of the code is not an order passed in the exercise of discretion, but one passed by the command of the law and can be ..... of delay in establishment of special courts are avoided by the transitional provisions in section 36d, according to which, until a special court is established any offence committed under the act on or after the commencement of the amending act 2 of 1989 shall be tried by a court of session and offences punishable under sections 26,27 and 32 may be tried summarily. ..... /bpb/92 of the customs and central excise, crime branch, have filed these applications for bail under section 37 of the narcotic drugs and psychotropic substances act, 1985 (for short, the act) read with section 439 of the code of criminal procedure, 1973 (for short, the code). .....
Tag this Judgment!Court : Guwahati
..... against that order of assessment, while an appeal was pending before the appellate assistant commissioner, the commissioner of income-tax passed an order on february 13, 1954, purporting to be one under section 33b of the income-tax act whereby the order of assessment as passed by the income-tax officer was set aside and he was directed to make a fresh assessment after applying the provisions of section 23(5)(b) so as to charge the partners direct in respect ..... during the pendency of the appeal a revision was filed against the assessment and the commissioner acting under section 33b of the income-tax act set aside the order of assessment and remanded the matter to the income-tax officer to make a fresh assessment on the partners ..... the provisions of section 23 (5) (b) which he was required to do, and it is not left to his mere discretion, as contended by the learned advocate-general for the assessee.the provisions of section 23(3) of the income-tax act relates to assessment in general and it has no particular reference to a registered or unregistered firm. ..... on the facts and in the circumstances of the case the tribunal was right in holding that the commissioner had jurisdiction to make the order under section 33b of the indian income-tax act, setting aside the assessment made by the income-tax officer ? ..... income-tax against the order of the income-tax officer assessing the tax due by the firm, the commissioner could not have exercised his powers under section 33b at that stage. .....
Tag this Judgment!Court : Guwahati
..... on the objection raised by the shirastadar that the court examined the question of valuation, heard the counsel for the plaintiff and held that the suit was governed by section 7 of the court fees act and permitted the plaintiff to properly value the suit for the purpose of court-fee and pecuniary jurisdiction of the court taking into account the value of the suit land, and to pay ad valorem court ..... heard the plaintiff on the objection put by the shirastadar and on consideration of the arguments of the counsel for the plaintiff, held that the suit was governed by section 7 of the court-fees act and, accordingly, allowed the plaintiff to put his own valuation for the purpose of court-fee and for pecuniary jurisdiction. ..... ' dealing with the meaning of the word 'prejudice' used in section 11 of the suits valuation act, the court observed : 'the prejudice on the merits must be directly attributable to over-valuation or under-valuation and an error in a finding of fact reached on a consideration of the evidence cannot possibly be said to have been caused by ..... acharyya, on the other hand, referred to section 11 of the suits valuation act, 1887 and section 21 of the civil procedure code, 1908 and submitted that the general rule pressed into service by the counsel for the appellant does not apply to cases of lack of territorial ..... section 11 of the suits valuation act lays down the procedure to deal with objection taken on appeal or revision that a suit or appeal wad not properly valued .....
Tag this Judgment!Court : Guwahati
..... of the written contract or the interpretation put by the parties to the contracts to ascertain whether the goods sold were 'exempted goods' under section 7 of the assam sales tax act, 1947, for short 'the act', read with schedule iii to the act in our opinion the written contract speaks eloquently the nature and character of the goods sold or purchased and whether the goods fall within or outside the purview of the items ..... writ petition stems from an order of assessment dated 17th december, 1970, rendered by the superintendent of taxes, dibrugarh, under section 17(3) read with section 19a of 'the act' and the appellate order dated 16th march, 1971, of the assistant commissioner of taxes, assam at jorhat.3. ..... in exercise of the power under section 19a(1) of 'the act' the superintendent of taxes, dibrugarh, issued notice dated 29th may, 1970, initiated the proceedings for escaped ..... it is worthwhile to recall at this stage that the superintendent of taxes decided that live animals were sold to the director, nefa, on the basis of and relying solely on the opinion expressed by the director of supply, ..... should not be treated as sale of live animals or 'meat on hoof' and taxed accordingly, and also asked the petitioner to show cause why deduction which had been claimed by the petitioner under section 7 of 'the act' read with item 11 of schedule iii to 'the ..... petitioner has urged that 'meat' was an exempted goods specified in item 11 of schedule iii to 'the act' whereas 'live animals' were not. .....
Tag this Judgment!Court : Guwahati
..... to declared goods from the gross turnover, which has been purchased locally within the state of assam, on payment of tax, is, in fact, in conformity with the provisions of section 15 of the central sales tax act, 1956, inasmuch as the state legislature has taken care that even if declared goods, purchased within the state of assam on payment of tax, are used in execution of the works contract, the same shall not be ..... that law in respect of the sale or purchase inside the state of any declared goods and such goods are sold in the course of inter-state trade or commerce, and tax has been paid under this act in respect of the sales of such goods in course of inter-state trade or commerce, the tax levied under such law shall be reimbursed to the person making such sale in the course of inter-state ..... respect of sale and purchase of the declared goods and such goods are sold, in course of inter-state trade and commerce, and tax is paid under the central sales tax act, on sale of such goods, the tax levied, under the state law, shall be reimbursed to the person making the sale in the course of inter-state trade and commerce. ..... the impugned show cause notice, issued by the assistant commissioner of taxes, clearly shows that deduction has been claimed by the petitioner in contravention of section 8(3)(iv)(a) of the act of 1993 meaning thereby that the deductions, in respect of declared goods, have been claimed without the said goods having been purchased within the state of assam on payment .....
Tag this Judgment!Court : Guwahati
..... having regard to the proved charge against the accused/appellant which proclaims that he had repeated his act of sexual intercourse taking advantage of helplessness of the prosecutrix in the absence of her husband subjecting her to fear and force : i am not inclined to interfere with the sentence as well. ..... the testimony of the prosecutrix with regard to the sequence of events having a bearing on the commission of the act of intercourse both in course of the investigation before the concerned magistrate and at the trial display a substantial element of consistency, which, in my opinion, makes it creditworthy. ..... the prosecutrix being a married woman mere absence of sign of recent act of intercourse, by itself, would not discredit her evidence to the said effect, if, the same is otherwise acceptable. ..... having regard to the fact that the offending acts complained of had been perpetrated on 10.11.2001 and 11.11.2001, the case of the prosecution is not liable to be discarded, the f.i.r. ..... the medical evidence is, after all, an opinion evidence and in my view in the present fact situation cannot over-ride the version of the prosecutrix vis-a-vis the acts complained of. ..... noticeably she was subjected to medical examination after two days of the commission of the act of coitus. .....
Tag this Judgment!Court : Guwahati
..... in such circumstances, there could have been no conviction of the accused under section 19 (f), arms act.in air 1937 lah 561 (b), the accused was charged under section 19 (f), arms act, and the only evidence against him was that at his instance, a place was dug up in the house of another person wherefrom a pistol and some cartridges were recovered but during the ..... we agree with the learned district magistrate that a case under section 19 (f), arms act, was made out against both the accused persons and hold that they were rightly convicted. ..... revolver and cartridges that the revolver and cartridges should necessarily be in his possession or control.the finding even of the trial judge was that the facts themselves do noti necessarily amount to an act on the part of the accused of having the revolver in his possession or under his control. ..... behalf of two persons, narendra goswami and khagendra barua who were convicted under section 19(f), arms act, and sentenced to two years' rigorous imprisonment for alleged possession of a stengun without license ..... cal wn 1374 (a), the point for decision was really whether it would be fair for a judge to hold a trial by making the same set of persons assessors at one stage and jurors at another, in the course of the same trial. ..... there was some inadmissible evidence as to what a naga did or said about the gun and the learned district magistrate wrongly admitted that evidence into the record and had acted upon it whereby the accused are prejudiced. .....
Tag this Judgment!Court : Guwahati
..... it was held in that case that to substantiate a charge under section 5 of the explosive substances act, it is not sufficient to prove merely that the accused was in conscious possession of an explosive substance and that the prosecution has to prove further that incriminating objects were recovered from the possession of the ..... the learned counsel for the petitioners is that the offence, even if it is true, falls under section 6(3) of the radian explosives act 4 of 1884, that it is a boilable offence and that, therefore, the petitioners are entitled to bail. ..... so it cannot be said at this stage that the first petitioner was in possession ..... but, the explosive substances act 9 of 1908 was enacted to amend the law relating ..... section 5 of the said act runs as follows:any person who makes or knowingly has in his possession or under his control any explosive substance, under such circumstances as to give rise to a reasonable suspicion that he is not making it or does not ..... section 6(3) of the said act lays down that any person who manufactures, possesses or imports an explosive in contravention of a notification issued under section 6 shall be punishable with imprisonment for a term which may extend to 3 years or with a fine which may ..... section 4(1)(a) of the said act defines 'explosive' as sun-powder, nitro-glycerin, dynamite, gun-cotton, blasting powder, fulminate of mercury or of other metal, coloured fire and every other substance, whether similar to those above-mentioned or not, used or .....
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