Court : Guwahati
..... undergone a change in view of the extended meaning inserted by the 46th amendment of the constitution and having followed the said constitutional provision the state also amended the term 'sale' in tripura sales tax act and thus, the extended meaning of the 'sale' includes not only the transfer of property in goods but also 'any transfer of the right to use any goods for any purpose (whether or not ..... from that definition as inserted in the tripura sales tax act having its source in the constitution mere transfer of right to use any goods is a 'sale' for the purpose of' tax on sale or ..... the relevant provision of section 2(g) of the tripura sales tax act, 1976 is quoted below:- '2(g) 'sale' means any transfer of property in goods for cash or deferred payment or other valuable consideration, and includes - (j) any delivery of goods on hire-purchase or any system of payment in installments, (ii) ..... respondents in the writ petition contended, inter alia, that in view of the amended definition of 'sale' under the tripura sales tax act, 1976, the transaction was covered by the definition 'sale'. ..... whatever amounts payable to the operators are not sale price and as such the transaction is not covered by the term 'sale' as defined under the sales of goods act and also under the tripura sales tax act and as such the amount is not taxable. 4. ..... it is correct that in common parlance sale is a voluntary act in transferring property in goods by the sellers to the buyers on a settled/negotiated price, .....
Tag this Judgment!Court : Guwahati
..... that any order of the appropriate government which confirms the detention of a person without fixing a definite period for which the detention is to continue does not comply with the provisions contained in section 11 of the amended act and the failure to comply with the provisions contained therein entitles the person detained to his release. ..... they also thought that the fixation of the period at that stage would tend to prejudice a fair consideration of the petitioner's case ..... the omission to state that the notification was being issued under section 8 of the act of 1950 as amended does not detract from the validity of the notification. ..... if the intention has been that at the confirmation stage a period of detention should be specified, it should have been expressed in clear terms ..... the act being for a definite period, the appropriate government could be given the power to keep a person in detention for any period it considered fit, subject to the maximum fixed by the act, without fixing a shorter period of detention at the confirmation stage. ..... such a determination of the period at the confirmation stage was, it appears, avoided as this course could have led to complications ..... of the order passed at the initial stage would not involve fixation of the period. ..... contends that the board, which examined his case, was not validly constituted, since the act of 1950 was amended subsequently, and the board constituted under the act of 1950 could not function after the act was amended. 3. .....
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
..... of contradiction, it is held that the earlier statement cannot be used in any prosecution that may be launched against the witness for having given false evidence in the subsequent proceeding, the protection given by section 6 of the act will have its full play and at the same time it will not throttle the larger public interest which is to discover truth and for this purpose to impeach the credit of a witness making contradictory statement ..... to decide whether the legislature really wanted to prohibit even this use of the earlier statement, we have to bear in mind the object of the act, the public interest involved in discovering truth in a court of justice and the right of an accused or adversary to cross-examine a witness and to solicit truth from ..... there can be no denial that section 6 must have found its place in the act to enable the commission to solicit true facts from witnesses, who would have been afraid of telling the truth, the whole truth and nothing but the truth, but for the protection given by section ..... inquire into the circumstances leading to the death of aforesaid anil a commission of inquiry under the act had been constituted and which had submitted its report. ..... use of the statement for corroboration is not visualised by section 145 evidence act, but if any other statute permits it, section 6 of the act apparently does not stand in the way. ..... express our views on the point under reference, let section 6 of the act be noted:statements made by persons to the commission. .....
Tag this Judgment!Court : Guwahati
..... the learned labour court had relied o the above decision to hold that the children home of the indian red cross society at jalukbari is not an 'industry' and the petitioner is not a 'workman' as defined in the act and hence no relief is available to him under the provisions of the same. 5. ..... the definition of 'industry' under section 2(j) of the industrial dispute act, was considered by a seven judges bench of the apex court in the case of bangalore water supply and sewerage board v. ..... it may be mentioned at this stage that in the year 1982, the legislature decided to amend the definition of 'industry' in view of the decision of the bangalore water supply and sewerage board (supra) case. ..... the society was established under the red cross act of 1920 which was amended by an act of 14 of 1992. ..... workman are, involved in that activity and the job of sale and purchase is conducted there and, therefore, i am of the considered view that the institution of the respondent amounts to an industry and is covered by the industrial disputes act.' 12. ..... the labour court vide impugned judgment held that the indian red cross society does not come under the definition of 'industry' as defined in section 2(j) of industrial dispute act. .....
Tag this Judgment!Court : Guwahati
..... filed both the suits in respect of the tenanted premises apprehending disconnection of electricity connection.a) for a declaration of the plaintiffs tenancy right under the provisions of the assam urban areas rent control act 1972,b) for both permanent and temporary injunction against the defendant restraining him from disconnecting the electric line in the suit room,c) also for issuance of temporary injunction against the respondent no. ..... learned counsel appearing for the petitioner in both the cases, in reference to section 151, cpc, order 18, rule 17, cpc and section 165 of the evidence act submitted that the learned civil judge failed to exercise the jurisdiction vested on her and that she has committed error of jurisdiction in passing the impugned orders dated ..... dilatory tactics took recourse to the plea of necessity to re-cross examine the dw-1 according to him there is nothing wrong in the impugned order and that there being no provision either in the cpc or in the evidence act to re-cross examine the defence witness, the learned civil judge rightly rejected the prayer of the petitioner.7. ..... 17 on which the learned counsel for the petitioner has placed reliance is in respect of the power of the court to recall any witness, at any stage of the suit, subject to the law of evidence in force. ..... and procedure of examining, cross-examining and re-examining the witnesses, there are specific provisions both in the cpc and the evidence act about which mention has been made above. .....
Tag this Judgment!Court : Guwahati
..... learned government advocate, very fairly conceded at the bar that if the whole or part of investigation has been done by an officer not authorised by section 5-a of the act and an objection to that effect is raised by the accused at the early stage of the trial, it is open to the special judge, after taking cognizance of the case, to suspend the proceedings and issue a direction to the competent police officer ..... contended that an invalidity or illegality committed during the course of investigation is curable under section 537, cr.pc and that since in the present case the violation of section 5-a of the act related only to the recovery of the money by inspector ibopishak singh from the person of the accused and that part of investigation cannot be restaged, the special judge went wrong ..... , passed at the instance of the accused, that the deputy superintendent of police or some other competent police officer should reinvestigate the case 'from the initial stage of investigation', and that until 'the submission of the charge-sheet or final report' the case shall be kept pending on his file. ..... when a breach of the mandatory provisions of section 5-a is brought to the notice of the court at an early stage of the trial, the court will have to consider 'the nature and extent of the violation and pass appropriate orders for such reinvestigation as may be called for, wholly or partly, and by such officer as it considers appropriate with reference to the requirements of section 5-a of the act. .....
Tag this Judgment!Court : Guwahati
..... said land in favour of the plaintiff or his nominee and to execute and register the necessary conveyance in terms of and under the said agreement dated 25th may 1970;(c) decree directing the defendants to do all acts and deeds necessary for carrying out the terms and conditions of the said agreement and for the execution and registration of the appropriate conveyance of the said property or land in favour of the plaintiff or its ..... defendants have further pleaded that in view of the provisions of the assam fixation of ceiling on land holding act and the provisions of the foreign exchange regulations act, 1973, the agreement is not executable and the agreement dated 25.5.70 is not binding upon the defendant no. ..... raising the plea of limitation by the learned senior counsel referring to article 54 of the limitation act, submits that such limitation for filing a suit for specific performance of contract being three years; the suit is barred by ..... , the learned counsel has admitted that the provisions of the foreign exchange act are not applicable in the facts and circumstances of the case. ..... the provisions of section 114 (g) of the evidence act would also operate against the defendants.18. ..... is admitted in the written statement itself and has not denied at any stage. ..... that the defendants not having denied the categorical statements made by the plaintiff in support of its case, by adducing any evidence in support of their case, the appellant is not entitled to raise those objections at this stage. .....
Tag this Judgment!Court : Guwahati
..... therefore, to decide the nature of the offence, the court should have before it the details of the occurrence, the motive and the circumstances under which the act was done and for this purpose, it is not only desirable, but essential that the entire evidence be placed before the court unless the circumstances of the case and ..... emerges from the above discussion, held as a whole, is that majority of the high courts are of the view that the court should not, ordinarily, act upon the plea of guilty of the accused in serious offences, such as murder, and that in such cases, the decision shall be rendered after the entire ..... there are, however, glimpses of the view, even in the decisions cited above, that there is no absolute bar under the law in acting upon entirely on the plea of guilt of the accused if the facts and circumstances of a case so justify provided that if the court takes all precautions necessary to ensure that the ..... was made by the learned trial court to determine if the facts on record, as presented before the court at the stage of recording of the plea of guilt, reflected all the ingredients constituting the offence of murder. ..... ' 'as a matter of practice the sessions trials especially in murder cases many judges, as we think very properly, prefer not to act on the plea of guilty, but proceed to take the evidence just as if the plea had been one of the not guilty, and decided the case upon the ..... prevents the accused from pleading guilty at any subsequent stage of the trial. .....
Tag this Judgment!Court : Guwahati
..... choudhury, learned counsel for the revenue to the effect that the provisions of the impugned rules have been primarily designed to ensure and facilitate levy and collection of tax under the assam act and the encroachment on inter-state transaction, if any, is purely incidental would hardly merit, any attention in view of the clear stand taken by the revenue in the aforesaid affidavit filed that the ..... in (1971) 1 scc 59, wherein, according to the learned counsel, the apex court while considering the parametrial provisions under the bihar sales tax act, had held that the provisions of section 42 of the bihar act (which corresponds to section 46 of the assam act) empowered the state authority to make provisions for levy, collection and recovery of intra-state sales and purchase tax and that the said power would not ..... submitted that the impugned provisions of the rules having been designed to ensure proper levy and collection of tax under the provisions of the assam act and for the said purpose, some monitoring the inter-state transactions for which the impugned provisions have been made would not render the same ultra ..... , has tried to controvert the contentions advanced on behalf of the writ petitioners by contending that the power to enact the impugned provisions of the rules is traceable to section 9(2) of the central sales tax act, 1956 and, therefore, the contention advanced on behalf of the petitioners that the impugned provisions of the rules are ultra vires, is not correct. mr. .....
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