Court : Guwahati
Reported in : 2009CriLJ4748
..... cancellation of bail it is also to be considered that while granting the bail the learned court below acted on irrelevant materials and if the bail was granted taking into account the irrelevant materials by the learned court below acted on irrelevant materials and if the bail was granted taking into account the irrelevant materials by the learned court below, the order for granting bail is liable to be cancelled. ..... of this court takes its colour from the questions involved in the case in which it is rendered and while applying the decision to a later case, the courts must carefully try to ascertain the true principle laid down by the decision of this court and not to pick out words or sentences from the judgment, divorced from the context of the questions under consideration by this court, to ..... 1996 sc 1042 : 1996 cri lj 1368 held that an anticipatory bail should be of a limited duration only, ordinarily on the expiry of that duration or extended duration, the court granting anticipatory bail should left it to the regular court to deal with the matter on appreciation of evidence placed before it after investigation has been made progress or charge-sheet is submitted. ..... para 59 of the scc in bhavnagar university's case : air 2003 sc 511 (supra ..... (2003) 2 scc 111 : air 2003 sc 511 observed that 'a little difference in fact or additional fact may make a lot of difference in the precedential value of a decision under article 141 of the ..... ) : (2002) 257 itr 123 : 2003 tax lr 18 (del).18. .....
Tag this Judgment!Court : Guwahati
Reported in : 2010CriLJ189
..... according to this court, as the offence having been outcome of the same act, the court should punish the accused for one offence and at the same time, while passing the order of sentence, the court should also consider that when the sentence prescribed under section 279, ..... however, ultimately, he submits that if the court is of opinion that the evidence available on record is sufficient for conviction, then the court may, consider whether for the same act of causing, hurt due to rash and negligent driving, the order of conviction and sentence can be, passed both under sections 279/ ..... the prosecution story on the basis of which the trial court convicted the petitioner and the appellate court upheld the same is as follows:on 6-10-2001 at about 15.00 hours, while the daughter of the complainant, sanjoy deb, (pw 1) was proceeding towards the house of her private tutor, one commander jeep bearing ..... the learned counsel for the parties, the appellate court maintained the order of conviction and sentence passed by the learned trial court in his judgment dated 15-5-2003.8 ..... having felt aggrieved by the judgment of the trial court dated 3-1-2003, the accused petitioner preferred an appeal before the learned additional sessions judge, west ..... for quashing/setting aside the judgment and order dated 15-5-2003 passed by the learned additional sessions judge, west tripura district, khowai ..... 1(1) 03 affirming the judgment dated 3-1-2003 passed by the learned sub-divisional judicial magistrate, khowai .....
Tag this Judgment!Court : Guwahati
Reported in : (2010)27VST421(Gauhati)
..... ftx.55/2005/pt-ii/20 dated july 29, 2005 issued by the commissioner and secretary to the government of assam, finance (taxation) department, dispur and published on the same date in the assam gazette (extraordinary), amendments to the act were introduced in exercise of powers conferred by section 17 thereof whereby, inter alia, the words 'power tillers' were introduced between the words 'tractor' and 'threshers' in entry 65 of the second schedule and resultantly the said entry wears a newlook as hereinbelow:---------------------------------------------------------------------------sl. no. ..... which are absolutely necessary for the purpose of effectively raising the produce from the land and that weeding, digging the soil around the growth, removal of undesirable undergrowths and all operations which would foster growth and preservation thereof, tending, pruning, cutting, harvesting and rendering it fit for the market would all be enfolded therein.13. in the face of the amplitude and expanse of an agricultural operation as conceived of and countenanced by the apex court, the notion of an agricultural implement cannot ..... the writ jurisdiction of this court has been invoked to nullify the order dated december 23, 2008 passed by the commissioner of taxes, assam elucidating that the item 'power tillers' is taxable at 12.5 per cent under the assam value added tax act, 2003 (hereafter referred to as, 'the act') for the period may 1, 2005 to july 28, 2005, i.e. .....
Tag this Judgment!Court : Guwahati
Reported in : (2009)226CTR(Gau)573,[2009]314ITR191(Gauhati)
..... relying on the provisions of section 158bb, prior to its amendment by the finance act of 2002, shri bhuyan has submitted that the materials relied upon by the assessing officer in making the assessment of undisclosed income need not be connected with the materials found in the course of the search and such materials may be independent of the search.8. ..... in the present case, the assessment of undisclosed income in so far as the building is concerned cannot also be justified on the basis of section 158bb of the act, as it stood prior to its amendment by the finance act of ..... november 21, 2000, would govern the instant matter and the amendment of section 158bb brought about by the finance act of 2002, though with retrospective effect from july 1, 1995, will not apply to the present case. ..... learned counsel has also pointed out that prior to the insertion of section 153a of the act with effect from the year 2003, the assessment under section 158bb was in respect of undisclosed income only and the regular assessments for the years covered by the block period continued to remain. ..... it is only after the aforesaid amendment made in the year 2003 that the earlier assessment stands abated and the assessing officer has been empowered to make fresh assessment of income inclusive of undisclosed income. dr ..... khushlal chand nirmal kumar reported in : [2003] 263 itr 77 and delhi high court in cit v ..... bala paul reported in : [2003] 262 itr 407 (sc). ..... chand nirmal kumar reported in : [2003] 263 itr 77.10. .....
Tag this Judgment!Court : Guwahati
Reported in : 2009CriLJ3917
..... the allegation of forcibly kidnapping of the victim girl by the accused persons is an afterthought and the same was made at the instance of the father of the victim girl, who is a police officer and who rushed home, organized and led the search operation of a police team to apprehend the accused persons and thus, made an attempt to make out a case of kidnapping, which is not the story initially told by his wife pw 1 to the jirania police station over telephone. ..... state of kerala reported in : (2007) 12 scc 724 : 2008 cri lj 436 wherein it is held that as far as section 366a is concerned, since the essential ingredient that the intercourse must be with a person other than the accused has not been established. ..... on the quality of evidence of eye-witness and effect of non-examination of all the witnesses he cites the cases reported in : air 2000 sc 118 : 2000 cri lj 51 : : air 1988 sc 1998 : 1989 crl lj 88 and : air 2003 sc 3590 : 2003 cri lj 3548. ..... the evidence of eye witnesses pws 4, 5 and 6 aforesaid does not, in any manner show that shila was induced by the accused persons to go with them from the place of occurrence or to do any act with intention that she may be knowing that it was likely that she would be forced and seduced to illicit intercourse with accused appellants suraj debbarma, to attract offence under section 366a ipc. .....
Tag this Judgment!Court : Guwahati
Reported in : 2009CriLJ4757
..... the defendant-appellants also pleaded in their written statements that the criminal cases were filed by the inspector, food & civil supplies, belonia, south tripura and by the assistant director, food & civil supplies, belonia, south tripura on the basis of the prima facie satisfaction that the provision of the essential commodities act were violated by the plaintiff-respondent. ..... in this connection, the attention of the court was also invited to a letter dated 4-8-2003 written by the cane and sugar commissioner to the secretary, cane development and sugar industry, uttaranchal wherein he had stated that there was no necessity to make any change in the licensing policy for 2003-2004. ..... that there are reasonable and probable cause in prosecuting the plaintiff-respondent by filing the complaint to the o/c belonia police station in the present given case inasmuch as the said complaint case was a result of the directions issued by the sdo (food and civil supplies), belonia, south tripura with whom the licence of the plaintiff-respondent was pending for revalidation/renewal and also delayed the renewal of the licence with the noting on the licence of the plaintiff-respondent 'wait for obvious reason' and there .....
Tag this Judgment!Court : Guwahati
Reported in : AIR2009Gau121
..... having heard the learned counsel of the rival parties and after going through the law reports as referred to above and also taking note of the facts of the case in hand and keeping in view the object of the provisions of section 169 of the act, it can be easily said that the claims tribunal is constituted by the state in view of the provisions of the act, for the purpose of accidents involving the death of/or bodily injury to persons arising out of the use of motor vehicles and damage to any property so arising and both, and these disputes ..... the claims tribunal in its judgment and award held that the petitioner being the owner of the offending vehicle having no valid permit at the time of accident on 20-7-2003 is to effect payment of the aforesaid amount of compensation to the claimant-respondent no. 1. ..... on 16-2-2004 though the valid permit was there covering the period of accident, which was issued on 27-5-2003 and the date of expiry of which was on 29-9-2003.4. ..... reported in 2002 (2) glt 595 : (air 2003 (noc) 106 : 2003 aihc 3982). ..... 29-4-2004 as he sustained injuries on his person due to a vehicular accident, happened on 20-7-2003. .....
Tag this Judgment!Court : Guwahati
..... its right to accept or reject any tender or to restrict the number of contractors or to cancel the tender without assigning any reason whatsoever, the corporation is empowered to ask for issuance of fresh tender.further stand of the respondent is that the corporation has rightly taken the decision to issue fresh tender for the job and the tender of the petitioner being incomplete and invalid, the action proposed to be taken by the corporation is not entitled to be challenged by the petitioner by resorting to the extra-ordinary jurisdiction of this court and in exercise ..... it is contended on behalf of the corporation that although the petitioner obtained some information resorting to the provision of the right to information act, but he was never supplied with a copy of any note sheet by the corporation and it is strange that how confidential note sheets could be obtained and annexed in the proceeding and how he could have excess to such documents. 6. ..... the matter was, thereafter, referred to finance department to consider the financial soundness of the tenderers and in turn it recommended to open the price bid of both the petitioner and respondent no. .....
Tag this Judgment!Court : Guwahati
..... its right to accept or reject any tender or to restrict the number of contractors or to cancel the tender without assigning any reason whatsoever, the corporation is empowered to ask for issuance of fresh tender.further stand of the respondent is that the corporation has rightly taken the decision to issue fresh tender for the job and the tender of the petitioner being incomplete and invalid, the action proposed to be taken by the corporation is not entitled to be challenged by the petitioner by resorting to the extra-ordinary jurisdiction of this court and in exercise ..... it is contended on behalf of the corporation that although the petitioner obtained some information resorting to the provision of the right to information act, but he was never supplied with a copy of any note sheet by the corporation and it is strange that how confidential note sheets could be obtained and annexed in the proceeding and how he could have excess to such documents. 6. ..... the matter was, thereafter, referred to finance department to consider the financial soundness of the tenderers and in turn it recommended to open the price bid of both the petitioner and respondent no. .....
Tag this Judgment!Court : Guwahati
..... if section 4 has to be read with section 158bb for computing undisclosed income then the provisions of the relevant finance act have got to be read into the block assessment scheme under chapter xiv-b, even prior to june 1, 2002.16. ..... that if an order under sections 250, 254, 260, 262, 263 or 264 of the act is passed excluding any income from the total income of one person and holding such income to be the income of another person and in such a proceeding such other person have been provided with an opportunity of hearing, the assessment of such income of such other person, for the purposes of sections 150 and 153(3) of the act, will be deemed to be one made in consequence of or to give effect to any finding or direction ..... if the addition made by the assessing officer by the order dated 26.3.2003 could have been made only after following the provisions of section 148 of the act, a position that we are inclined to accept and no such notice was issued to the respondent assessee it was inappropriate for the learned tribunal and therefore would be equally inappropriate for the court to go into the further question as to whether the notice under section 148 stood barred by limitation. ..... 13,66,715/- was made by the assessing officer has been extracted in the order dated 26.3.2003 of the assessing officer making the aforesaid addition. ..... 38,04,570/- this was so done by the order of the assessing officer dated 26.3.2003. .....
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