Court : Guwahati
..... action under section 142 of the regulation, he would merely have reported to the deputy commissioner. the report would have been merely an executive or administrative act of an executive officer. the appellate jurisdiction of the deputy commissioner sprang or arose from the fact that the sub-deputy collector had at one stage of ..... are wholly or partially revenue free.22. the proceedings are again admittedly non-judicial even if the sub-deputy collector's. bona fide believed that he was acting under the regulation. chapter vir, land eevenue manual contains rules framed under sections 129,152 and 155 (b) and (c)rule is provides that the provisions ..... the opposite parties urges that the sub-deputy collector and the deputy commissioner, the appellate authority, both were mot courts within the meaning of the act when they purported to act under the assam land and bevenue regulation. [after recapitulating the facts culminating in the allegation that the contents of the notice and the speeches .....
Tag this Judgment!Court : Guwahati
..... to be taken for their conservation. he further found that silvi-cultural operations such as 'burning', 'kukt felling', 'rains tending', 'climber cutting'', 'affording fair protection' etc. were being resorted to in order to assist regeneration, whether natural or artificial, and for proper exploitation of the forests. the assessees according to him had ..... receipts. salamis are received by these zamindars in course of their zamindary business. these flow from the land as normal incidents arising in course of the life of the non-occupancy raiyat's lease whenever landlord's consent is required by law. these salamis are not non-recurring payments. the same land ..... in some diminution of the capital, however small. the receipts in these circumstances ought to be treated as capital. receipts.10. the assam agricultural income-tax act defines agricultural income as follows:(a) 'agricultural income' means-(1) any rent or revenue derived from land which is used for agricultural purposes, and is either .....
Tag this Judgment!Court : Guwahati
..... have to be taken for their conservation. he further found that silvicultural operations such as "burning", "kukt felling", rains tending", "climber cutting", "affording fair protection" etc., were being resorted to in order to assist regeneration, whether natural or artificial, and for proper exploitation of the forests. the assessees according to him ..... receipts. salamis are received by zamindars in course of their zamindary business. these flow from the lands as normal incidents arising in course of the life of the non-occupancy raiyats lease whenever landlords consent is required by law. these salamis are not non-recurring payments. the same land can yield ..... it results in some diminution of the capital, however small. the receipts in these circumstances ought to be treated as capital receipts.the assam agricultural income-tax act defines agricultural income as follow :- "(a) agricultural income means - (1) any rent or revenue derived from land which is used for agricultural purposes, and .....
Tag this Judgment!Court : Guwahati
..... to remove himself from the district & not to return to it. the order was under the east punjab public safety act (act v (5) of 1949). in the last mentioned two cases also the petnrs. were regarded as entitled to the protection afforded to them by article 19 & the question in each case was whether the legislature had excluded (exceeded?) the limits ..... be the citizen of india, has got an additional right where his freedom to move freely throughout the territory of india is taken away. article 21 allows certain guarantees regarding life & personal liberty to all persons. the citizens of india have a further right so far as their freedom to move freely throughout the territory of india is concerned. ..... . he thinks that because the maximum has not been fixed, the cts. have been given the authority to extern a man for an unlimited period or even for life ti therefore the provision -cannot be justified if tested by the touch-stone of reason.74. the argument loses sight of the fact that a mag .....
Tag this Judgment!Court : Guwahati
..... i.p.c. by the sessions judge of agartala, agreeing with the opinion of two of the three assessors who aided him in the trial, sentencing him to transportation for life. the petitioner appealed against his conviction and the appeal was dismissed and on revision by this court, in exercise of the powers under section 439, criminal p.c. the ..... wrong in not drawing an adverse conclusion against the prosecution case on account of the non-production of some witnesses, under the provision of section 114 of the indian evidence act, and3. that both the sessions court as well as this. court were wrong in believing the evidence of the witnesses which led to the conviction of the petitioner.4 ..... do not sit as a court of criminal appeal,' andthe grounds that a wrong view had been taken of the meaning or effect of a section of the evidence act or that upon a proper reading of the section there was insufficiency of evidence to warrant the conviction, were merely points for a court of criminal appeal and not .....
Tag this Judgment!Court : Guwahati
..... estate tenants fall into arrear and are consequently forced to leave. the tenure they get at the time of thesettlement is at best precarious. legislative protection does not avail against the pressure of circumstances. besides salami alone is not the consideration for the acquisition of the tenure. it is difficult to ..... district of goalpara where the estates with which we are concerned are situated has got a separate act for regulating the relationship of landlord and tenants and notwithstanding the protection that it affords to the tenant, it appears from the large number of resettlements of estate purchased lands that ..... settlement involves a transfer of any capital asset? the agricultural income-tax act aims at taxing agricultural income. landlords make their agricultural income generally by letting out lands for cultivation. tenants in all provinces get a measure of legislative protection from the possible vagaries, greed and oppression of the powerful landlords. the .....
Tag this Judgment!Court : Guwahati
..... any enactment of the central or the provincial legislature authorises acquisition or requisition of property which is not for public purposes, the act would be hit by article 31(2), and if the law is not saved or protected by clause (4) or clause (6) of article 31 or by article 31a or 31-b, the ..... the section are all, in my opinion, very obviously public purposes. there cannot be any serious controversy about their nature. maintaining supplies, and services essential to the life of the community, providing proper facilities for accommodation, transport, communication, irrigation, drainage, and providing land to the landless, flood-affected or displaced persons,--are all public ..... calcutta case, a similar provision existed, but there was this distinction that while the life of the act under consideration in that case was unlimited in duration, here the act is to expire in 1954. if land is acquired before the act expires, the acquisition must come before 1954. if the provision as to the maximum .....
Tag this Judgment!Court : Guwahati
..... of any village community or group of village communities. section 34 of the act provides for protection of unsettled forests belonging to the government. it provides that no person shall make use of any forest produce of any land at the disposal of the ..... not without jurisdiction. petitioners therefore were under an obligation to comply with those orders. they have failed to do so and this failure completely disentitles them to any protection from this court by the issue of any high prerogative writs. 9. the last contention raised by mr. barua is that the reasons given for shifting of ..... of 1891 the provincial government has power to constitute any land at the disposal of the government a reserved forest in the manner provided in the act. section 29 of the act authorises the government by notification in the official gazette to constitute any land at the disposal of the government a village forest for the benefit .....
Tag this Judgment!Court : Guwahati
..... to decide whether the income derived from forests of spontaneous growth and from trees which had grown wild in non-forest areas, represents agricultural income within the meaning of the definition given in section 2(1) of the income-tax act.their lordships held that the word "agriculture" implied something which was "achieved with the aid ..... trees is promoted, by clearing of undergrowth, removal of diseased and unsound trees, climber cutting, burning of undergrowths with a view to fertilization of the forests, protection from fire; closure of all forests to men and cattle during rainy season and preservation of mother trees. all these processes taken together constitute regular operations in ..... of human labour and skill on the soil on a scale vaster than is necessary in agriculture taken in its narrow sense. these processes give an unending life to the forests. it is by these measures that they have been made a source of recurrent and inexhaustible source of income to the assessees. the .....
Tag this Judgment!Court : Guwahati
..... ' are not to be found in article 20(2). but if regard be had to the whole background indicated above it is clear that in order that the protection of article 20(2) be invoked by a citizen there must have been a prosecution and punishment in respect of the same offence before a court of law or ..... and prosecution was started against them. they were tried by the then district judge of upper assam districts who was appointed special judge under the assam special courts act, 1950 (act 19 of 1950). the special judge framed charges only against 58 of the accused and discharged the rest, including the petitioners in the present case, except nirod ..... which happened as early as the 16th july, 1949 in which several police officers received injuries, some of them grievous, and one hapless sub-inspector actually lost his life. the case has a short historical back-ground culminating in this commitment order. these petitioners along with a very large number of other accused were arrested in connection with .....
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