Court : Guwahati
..... interpreted in the spirit in which the same have been enacted accompanied by an anxiety to ensure that the protection is not nullified by the backward looking interpretation which serves to defeat the provision rather than to fulfil its life-aim. to do otherwise would amount to nullifying the benevolent provision by reading it with a non-benevolent eye ..... halsbury's laws of england, third edn., vol. 25, page 293 foot-note 'h . though the advocate general vis-a-vis proceedings under section 37(1) of the advocates act, 1961, would not come within the meaning of the expression 'person aggrieved' supreme court in adi pheroz-shah gandhi v. h. m. seervai, air 1971 sc 385, held that ..... passed by the tribunal. 2. in the memorandum of appeal it is alleged that the award is not in conformity with section 168 of the motor vehicles act, 1988 (for short, the act) inasmuch as the amount due by the driver, owner and insurer is not separately shown, that the tribunal failed to consider the plea of the insurer .....
Tag this Judgment!Court : Guwahati
..... welfare of the ward. the object and purpose of this provision being ex facie to ensure the welfare of the minor ward, which necessarily involves due protection of the right of his guardian to properly look after the ward's health, maintenance and education, this section demands reasonably liberal interpretation so as to effectuate ..... the petitioner apprehends that the career of the children might be totally spoiled if the children be allowed to stay with the respondent. the plea of leading immoral life by respondent was, however, not specifically taken in the petition. 12. the respondent has filed counter-affidavit denying the averments made by the petitioner. the ..... the supreme court, which is still pending for disposal. 5. in the meantime, the petitioner filed an application under section 25 of the guardians and wards act before the guardian judge, delhi, seeking restoration of the custody of the children. the respondent filed a transfer petition before the supreme court and the supreme .....
Tag this Judgment!Court : Guwahati
..... and cwt v. india exchange traders' association : [1992]197itr356(cal) . 13. we will examine the matter independently before dealing with the reasoning in the above decisions. the act is to provide for levy of wealth-tax. section 3 is the charging section by which tax is leviable in respect of net wealth on the corresponding valuation date at ..... provision regarding the determination of the market value of shares of companies and the guidelines in that regard were available only in the provision in section 7(1) of the act, which was interpreted by the supreme court in mahadeo jalan's case : [1972]86itr621(sc) . rules 1c and 1d were introduced by the wealth-tax (amendment) ..... the decision of the calcutta high court in india exchange traders' association's case : [1992]197itr356(cal) where reference is made to the direct tax laws (amendment) act, 1989, which has recast with effect from april 1, 1989, the existing provisions of section 7. the main change effected is that the rules for valuation of .....
Tag this Judgment!Court : Guwahati
..... which is done by accident or misfortune and without any criminal intention or knowledge in doing of a lawful act in a lawful manner by lawful means and with proper care and caution. so, in order to attract the protection under section 80, aforesaid circumstances must be shown to have existed at the time of the incident.16. ..... in the citizen of the country. it also discourages cowardice. law does not expect the citizen to meekly and cowardly flee away in face of danger to their life, body and property. rather it expects the citizen to resist such aggression manfully and even to cause death of the aggressor in certain circumstances.17. appellant was clearly ..... attacked the appellant. said younger brother further throttled the throat of the appellant. as a result there was scuffling between the two and appellant's wife, seeing the life of her husband to be in imminent danger, raised alarm for help of the neighbours. but none came forward to their rescue. two brothers, while scuffling, rolled .....
Tag this Judgment!Court : Guwahati
..... has held that there had been a divorce duly effected and, therefore, claim for maintenance would be determined under section 3 of the muslim women (protection of rights on divorce) act, 1986. with regard to maintenance of child, the family court has directed that interim maintenance granted would continue pending final disposal of the case. hence ..... and obligations. the modern concept of divorce is also that the matrimonial status should be maintained as far as possible. under section 7 of the family courts act, 1984, cases relating to matrimonial status of any person are within the jurisdiction of the family court. the family court aims at reconciliation and pursuation of parties ..... the pleading does not constitute evidence, as what is stated in the pleading is recital of past event which is required to be proved. under the evidence act, if a material fact pleaded is not proved, it follows that the court considers or believes that the fact does not exist. therefore, averment in the pleading .....
Tag this Judgment!Court : Guwahati
..... fundamental rights of individuals under article 19 of the constitution could only be subjected to reasonable restrictions in the public interest, the procedural safeguards meant to protect the individual's right without affecting the public interest are also of equal importance. therefore, while the officers have a duty to exercise their powers ..... books without any search warrant and without complying with the procedural safeguards, which were conditions precedent for the 'search' as provided in section 28 of the act, and prayed for return of the seized account books. the department, without controverting the allegations of the petitioner, contended, that what was done by the ..... officers was only inspection for which the procedural safeguards prescribed in the proviso to section 28(2) of the act did not apply :held, that, assuming that the respondent was the competent officer to make the inspection including search and there was a distinction between .....
Tag this Judgment!Court : Guwahati
..... the basic and elementary postualate of the rule of law, that in exercising their authority and discharging their quasi-judicial function, the tribunals constituted under the act, must be left absolutely free to deal with the matter according to their best judgment. the tribunals must be absolutely unfettered by any extraneous guidance by ..... 22. therefore, the principle which emerges from these decisions is that when the petitioner is to be asked to exhaust his alternative remedies provided under the act before entertaining the writ petition this distinction would always be material where the order is a nullity as being ex. facie without jurisdiction or in non-compliance ..... orient paper mills v. union of india, air 1969 sc 48). the method of valuation of excisable goods is laid down in section 4 of the act. the board cannot prescribe different methods of valuation by issuing supplementary instructions. the excise authorities in assessing excise duty perform a quasi-judicial function and have .....
Tag this Judgment!Court : Guwahati
..... claim of the petitioner/appellant be adjudicated again by the concerned commissioner of workmen's compensation strictly in accordance with the provisions of the workmen's compensation act, 1923 and the rules framed thereunder. he would determine the amount of compensation for the loss of his working capacity caused by the accident and ..... workman by accident arising out of and in the course of employment, his employer shall be liable to pay compensation in accordance with the provisions of the act. the jurisdiction of the workmen's compensation commissioner, therefore, is limited only to that extent. the adjudication by the workmen's compensation commissioner on the ..... urged before us that the addl. deputy commissioner under the impugned order dated march 25, 1991 had exceeded the jurisdiction conferred under the workmen's compensation act inasmuch as he could only adjudicate the question as to what amount the claimant workman was entitled to because of the accident in accordance with the .....
Tag this Judgment!Court : Guwahati
..... is taken. the doctrine does not give scope to claim relief straightway from the administrative authorities as no crystallised right as such is involved. the protection of such legitimateexpectation does not require the fulfilment of the expectation where an overriding public interest requires otherwise. in other words where a person's legitimate ..... scope to claim relief straightway from the administrative authorities as no crystallised right as such is involved. the protection of such legitimate expectation does not require the fulfilment of the expectation where an overriding public interest requires otherwise. in short, where a person's ..... have different consequences; it may give locus standi to seek leave to apply for judicial review, it may mean that the authority ought not to act so as to defeat the expectation without some overiding reason of public policy to justify its doing so. the doctrine of legitimate expectation does not give .....
Tag this Judgment!Court : Guwahati
..... came to the conclusion that the basis of computation adopted by the central income-tax authority for computing the proportion of income under the indian income-tax act attributable to 36.40 acres of the chitluvarrai estate situated in the madras estate was incorrect and substituted a different computation for the purpose of calculating the ..... -tax officer to refuse to accept the computation made by the central income-tax authority is ultra vires the constitution as well as the agricultural income-tax act. his argument is that article 366(1) of the constitution defines 'agricultural income' to mean agricultural income as defined for the purposes of the enactments ..... following his earlier appellate order dated november 28, 1990, for the assessment year 1986-87 held that the amount deductible under section 80hhc of the income-tax act should have been determined with regard to the composite income from tea business before application of rule 8 of the income-tax rules and directed the assessing .....
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