Court : Guwahati
Decided on : May-03-1976
..... unsoundness of mind, is incapable of knowing the nature of the act or that he is doing what is either wrong or contrary to law.10. there are various degrees of insanity known to the medical man or psychiatrist; but law does not recognise all kinds of insanity. legal insanity, as contemplated by section 84 of the penal code, is that unsoundness of mind ..... axe, and another blow on her hand. she was examined by p.w. 3, dr. guha, who deposes that he examined her and found one incised wound 3' x 1/2' x bone deep on the back of the neck. according to him the injury was grievous and caused by dangerous weapon. the appellant has not denied that he caused grievous ..... , 5 his. description as '1st class magistrate' and also the description 'specially empowered in this behalf' after cancelling 'second class' below the line under 'first class'. similarly in column no. 2 he has not mentioned the date on which the appellant was arrested, nor has he mentioned in column no. 4 the name of the person in whose care the appellant ..... and 326 of the penal code. he was sentenced to imprisonment for life under section 302, and sentenced to rigorous imprisonment for 3 years under section 326 of the penal code. both the sentences were directed to run concurrently.2. the prosecution case, in brief, is that on 6-3-1970 the appellant, who was a tea garden labourer, killed a girl aged .....Tag this Judgment!
Court : Guwahati
Decided on : Jun-25-1976
..... of any proceedings under this act, is satisfied that any person- (a) has without reasonable cause failed to furnish the return of his total income which he was required to furnish under sub-section (1) of section 139 or by notice given under sub-section (2) of section 139 or section 148 or has without reasonable cause ..... fixing (finding) of a precise and definite starting point.9. the act makes a distinction between registered and unregistered firms. if a registered firm makes a default in the matter of filing a return, then ..... of the tribunal in this case, set out already, is that the starting point (commencement) of the period of default started could not be fixed definitely ; on this finding it would follow that there could not be a valid imposition of penalty in such a case. even apart from this consideration, ..... starting point (commencement) of the default is basic to the imposition of penalty ; in other words, no valid penalty could be levied unless a definite starting point is found. it may be worth a repetition to state that the validity of the order of imposition of penalty would depend upon the ..... this court in commissioner of income-tax v. smt. ratna kanti bhuyan  103 itr 397. but, a perusal of the said decision shows that there was no question raised in that case about the absence of a definite starting point (date of default) or even about the correctness of the amount .....Tag this Judgment!
Court : Guwahati
Decided on : Apr-07-1976
..... whether the amounts paid by the assessee to the jagirdar and the government each year were revenue expenditure allowable under section 12(2)(xv) of the hyderabad income-tax act, corresponding to section 10(2)(xv) of the indian income-tax act, 1922.' 21. the supreme court after discussing a number of cases held as follows --see : 40itr67 ..... submitted by the learned counsel for the respondent that on consideration of the terms of the deed of lease the learned tribunal has come to the definite finding that the payment of the sum of rs. 1,48,499 was the total rent reserved for the total period of 22 years and ..... is of the nature of capital expenditure or revenue expenditure in which latter event only it would be a deductible allowance under section 10(2)(xv) of the income-tax act. the question has all along been considered to be a question of fact to be determined by the income-tax: authorities ..... facts and circumstances of that case that the royalty paid to the state government was of a revenue nature and deductible under section 10(2)(xv) of the indian income-tax act, 1922, because the payment made was directly related to the sugar and oil manufactured by the appellant. in that case the ..... in commissioner of income-tax v. panbari tea company ltd. : 57itr422(sc) the supreme court has observed as follows ; 'under section 105 of the transfer of property act, a lease of immovable property is a transfer of a right to enjoy the property made for a certain time, express or implied, or .....Tag this Judgment!