Judgment Search Results Home > Cases Phrase: wild life protection act 1972 section 38k definitions Sorted by: old Court: guwahati Page 2 of about 112 results (0.043 seconds)

Behubar Co. Ltd. Vs. Commissioner of Taxes and ors.

Court : Guwahati

..... of taxes on the goods in question, the imposition is in violation of the fundamental rights of the petitioner. the petitioner might, therefore, well claim the protection of an appropriate writ of certiorari against any such assessment.27. the learned counsel for the petitioner has further submitted that even on the supposed authority of the ..... altogether barred. in appropriate cases, this court can always interfere by prerogative writs when it finds that manifest injustice is likely to result by unauthorised and unwarranted acts of the taxing authorities purporting to tax under cover of a law, which is ultra vires and in excess of constitutional sanctions. a rule nisi had ..... the petitioner and therefore an application was made for extension of time for appeals under the second proviso to section 30 (1) of the assam sales tax act. the superintendent of taxes informed the petitioner that the question whether delay could be condoned could be considered only when the appeals were filed. on 22nd .....

Birendra Nath Guha Vs. Commissioner of Taxes

Court : Guwahati

..... outside the state of assam was complete at different railway stations in the state of assam and constituted a 'sale' for the purpose of the assam sales tax act, 1947 (assam act xvii of 1947) and for that matter was the turnover therefrom taxable (3) whether, in view of the facts and circumstances of the case, the assessments ..... and levy of sales tax under the assam sales tax act, 1947 (act xvii of 1947) were illegal under article 286(1)(a) and/or article 286(2) of the constitution of india ?2. the member, sales tax board, assam ..... are actually delivered for consumption therein was not overruled but was in effect accepted. prior to the coming into force of the constitution under the government of india act the question whether the state had power to tax a sale or purchase having inter-state elements depended entirely on the question whether there was sufficient territorial connection .....

Anowar HussaIn and anr. Vs. Ajoy Kumar Mukherjee and ors.

Court : Guwahati

..... the law applicable to the circumstances of the case and they are as follows : (1) that the suit is barred under the provisions of the judicial officers protection act (act xviii) of 1850; (2) that there was no cause for relief against any of the defendants including defendant no. 3; (3) that compensation if any, ..... attachment of his person was without any legal justification. he also urges that in any case the learned subordinate judge should have held that the judicial officers' protection act, 1850 (act no. xviii of 1850), afforded complete immunity to the defendant no. 3. the learned counsel has also referred to a number of decisions on these ..... in accordance with the procedure established by law or in the exercise of any judicial function; and whether the officers concerned were entitled to protection under the judicial officers' protection act. the determination of the above points will depend largely upon the evidence of the officers concerned and much of the other material on record .....

Anil Kumar Bhattacharjee and ors. Vs. Deputy Commissioner and Collecto ...

Court : Guwahati

..... to be acquired fall within the ambit of an 'estate' as defined in the existing laws relating to land tenures in the state of assam. therefore, the impugned act is protected by article 31a of the constitution and no further question of its being repugnant to articles 14, 19 and 31 of the constitution arises. the point is almost ..... writs from taking any action against the petitioners on the authority of the said enactment. in some of the cases, it is also urged that the act does not offer adequate protection to the rights of the mortgagee or of the tenant on the land, who are not given any opportunity of being heard prior to the notice of ..... language actually used.' the above principles clearly govern the case of the legislation with which we are concerned in these cases; i, therefore, hold that the act impugned before us is fullly protected under article 31a of the constitution. 14. the petitioners have, therefore, failed to make out any reasonable ground to justify the issue of a writ by .....

Murlidhar Jalan Vs. Income-tax Officer, Dibrugarh.

Court : Guwahati

..... of west bengal v. anwar ali sarkar, mukherjee, j., observed that :"it appears to be an accepted doctrine of american courts that the purpose of the equal protection clause is to secure every person within the states against arbitrary discrimination, whether occasioned by the express terms of the statute or by their improper application through duly ..... property itself is taken lawfully under article 31, the right to hold or dispose of it perishes with it and article 19(1)(f) cannot be invoked. likewise, if life or personal liberty is taken away lawfully under article 21, no question of the exercise of fundamental rights under article 19(1) (a) to (e) and (g ..... word should be held to extend to all ancillary and subsidiary matters which fairly and reasonably can be said to be comprehended in it. the income-tax act is an act relating to taxes on income other than agricultural income. the provision relating to settlement of the amount of tax which escaped assessment, and the provision for the .....

Senairam Doongarmal Agency (P.) Ltd. and Others Vs. K.E. Johnson and O ...

Court : Guwahati

..... is that all litigants similarly situated are entitled to avail themselves of the same procedural rights for relief, and for defence with like protection and without discrimination. the procedural provisions of act 30 of 1947 had therefore to stand the challenge of article 14 and could only be upheld provided they withstood that challenge."lower down ..... , obviously, applies to laws made applicable to persons who are similarly situate in all respects. for example, the penal law can be applied and should of life of the individual. the penal law can be applied and should be applied equally to all persons within the territory of india. in other words, if the ..... of things, this is impossible, because of the varied educational and cultural attainments of different persons, the great disparity in status and position in life which ordinarily obtains among human beings and the necessarily incidental differences in the matter of the facilities, the capacities and the power to command the resources, available .....

Silchar Municipal Board on the Complaint of Dr. Nirmal Krishna Vs. Muk ...

Court : Guwahati

..... on the tins. in the instant case, as no warranty has been supplied by the respondent, he is not, in our, opinion, entitled to the protection under section 19(2) of the act.7. observing this difficulty mr. lahiri contended that the offence is a very trivial one and a highly technical one and though some violation of the ..... warranty, which guarantees contents of the items sold by the producer or the supplier, so that the person who purchases the same and in his turn sells it, is protected. an element of bona, fides is also indicated if the respondent obtains a warranty from the trader and law assumes that such a warranty should be given, as ..... to a serious offence as no mens rea is shown to be present. all these matters were apparently considered by the legislature when they enacted section 19 of the act, whereby they adequately made provision for safeguarding the interest of an innocent salesman who sells certain items supplied to him by the trader, provided he takes the minimum precaution .....

Swarnalata Dutta Barua and anr. Vs. National Transport India Pvt. Ltd. ...

Court : Guwahati

..... his estate; and, fifthly, further amounts have to be deducted for the possibility of the wife dying earlier if the husband had lived the full span of life; and it should also be taken into account that there is the possibility of the widow remarrying much to the improvement of her financial position. it would be ..... statutory provision. the cases relied on in that case are--the national insurance co. ltd., calcutta v. life insurance corporation of india air 1963 sc 1171, which dealt with a case of grant of compensation under the life insurance corporation act, 1956 and also on the case of firm madanlal roshanlal mahajan v. hukumchand mills ltd., indore, and ..... union of india v. bungo steel furniture private ltd., air 1967 sc 1030, and air 1967 sc 1032, where interest was awarded under the arbitration act even in the absence of .....

Assam Hard Boards Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... petitioner had a free choice either to opt for this concessional rate or to accept liability for duty as leviable for item no. 15a in the first schedule to the act, and that the petitioner, on his free will, had chosen the concessional rate under the notification, considering that it would be advantageous for him to do so. now that ..... finds that he has, in fact, to pay more duty thereunder than what was leviable in accordance with the provisions against item no. isa in the first schedule to the act. he further states that the department was in error in subjecting the phenol resin, together with its water content, to duty, instead of levying duty only on the solid content ..... form, whether solid, liquid, or pasty or as powder, granules or flakes or in the form of moulding powders. however, by virtue of powers conferred under rule 8 of the act, the central government had exempted from excise duty any sum that may exceed 80 paise per kg. of such phenol, i. e. resin, as per its order dated, 23 .....

Tilok Bahadur Rai Vs. State of Arunachal Pradesh

Court : Guwahati

Reported in : 1979CriLJ1404

..... men on sentry duty could not be established. sepoy tilok bahadur rai is sentenced to 6 (six) months simple imprisonment under section 51(1) of the wild life protection act.hence, this application.5. the question that naturally offers for determination is; whether the accused killed the tiger in hunting and whether there were mitigating circumstances in ..... by the deputy commissioner, tirap district, khonsa in case no. g.r. 10 of 1976 convicting the accused under section 51(1) of wild life protection act, 1972, (hereinafter referred to as "the act") and sentencing him to simple imprisonment for 6 months.2. the facts of the case are, that in the evening of 8th of may, ..... prior to shooting the tiger that charged at him. therefore, he will be completely protected under sub-section (2) of section 11. the deputy commissioner while convicting the accused under section 51(1) followed the spirit of the act to protect the wild life but the provisions of section 11 were not brought to his notice. i find .....