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Indian Oil Corporation Ltd. and ors. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam General Sales Tax Act, 1993 - Sections 10A and 11; Assam General Sales Tax Rules, 1993 - Rules 19A; Central Sales Tax Act, 1956 - Sections 44AB

Advocate for Appellant : A.K. Saraf, B.P. Todi and G.K. Joshi, Senior Advs., K.K. Gupta, R.K. Agarwal, P. Baruah, M.P. Kejriwal, S.K. Kejriwal, S. Kejriwal, R.K. Joshi, U. Chakrabarty, O.P. Bhati, A. Biswas, N.K. Jain, S. Kat

P.G. Agarwal, J.1. In this batch of writ petitions, which are disposed of by this common judgment, the petitioners have challenged the validity and legality of the provisions of Section 10A of the Assam General Sales...

Eastern Enterprises and anr. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam General Sales Tax Act, 1993 - Sections 2(1), 2(34), 3, 3(1), 3(4), 3(5), 5, 5(1), 17(4), 18, 33, 33(1), 34, 35(1), 37, 36(1), 36(2) and 36(3); Andhra Pradesh General Sales Tax Act, 1957; Assam General Sales Tax Rules - Rule 7; Orissa Sales Tax Act - Sections 23(2) and 23(4); Orissa Sales Tax Rules - Rule 80

Advocate for Appellant : A.K. Saraf, Sr. Adv., D. Baruah, N. Hawelia and M.L. Gope, Advs.

D. Biswas, Ag. C.J.1. The Writ Petitions (C) Nos. 5342, 5343 and 5344 of 2004 are taken up together for disposal.2. The petitioner No. 1 in all the three writ petitions is a partnership firm having...

Santalal Mehendi Ratta (Huf) Vs. Commissioner of Taxes and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam General Sales Tax Act, 1993 - Sections 18, 36 and 36(1)

Advocate for Appellant : Ashok Saraf, K.K. Gupta and R.K. Agarwal, Advs.

Ranjan Gogoi, J.1. Heard Dr. A.K. Saraf, learned senior counsel assisted by Mr. S. Saikia, learned counsel for the petitioner. Also heard Mr. N.C. Phukan, learned State counsel.2. The instant writ petition is projected against an...

The Assam Tribune Vs. Commissioner of Income Tax and anr.

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 43B, 139(1), 254, 254(1) and 260A; Indian Income Tax Act, 1922 - Sections 33(4); Income Tax (Appellate Tribunal) Rules, 1963 - Rule 11

Advocate for Appellant : A.K. Saraf, K.K. Gupta, A.K. Agarwal and S. Saikia, Advs.

B.P. Katakey, J.1. This appeal under Section 260A of the Income-tax Act, 1961, is preferred by the assessee against the order dated July 31, 2000, passed by the learned Income-tax Appellate Tribunal, Guwahati Bench, Guwahati, in...

Saurav Diesel Sales and Service Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256, 271 and 271(1)

Advocate for Appellant : A.K. Saraf, and K.K. Gupta, Advs.

M.K. Sharma, J.1. This is an application under Section 256(2) of the Income-tax Act, 1961 (for short, 'the Act'), filed by the assessee against the order dated January 20, 1993, passed by the Income-tax Appellate Tribunal,...

Kotak Mahindra Bank Limited Vs. State Bank of Patiala and ors.

Court : Mumbai

Subject : BankingCivil

Acts : Companies Act, 1956 - Sections 19(25), 22(2), 529, 529A and 530; Debts Recovery Tribunal (Procedure) Rules, 1993 - Sections 5A; Constitution of India - Article 227; Code of Civil Procedure (CPC) , 1908 - Order 2, Rule 2 - Order 9, Rule 13

Reported in : 2009(1)BomCR726

Advocate for Appellant : Birendra Saraf, Adv., i/b., ;Manilal Kher Ambalal and Company

Majmudar P.B., J.1. By filing this petition, the petitioner has challenged the order passed by the Debts Recovery Appellate Tribunal (hereinafter referred to as 'the DRAT') dated 11th January, 2008, in Appeal No. 108 of 2006,...

Assam Frontier Tea Industries Ltd. Vs. Assistant Commissioner of Taxes ...

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(1), 2(2) and 8(2); Assam Agricultural Income Tax Act, 1939 - Sections 8; Income Tax Rules, 1962 - Rule 8; Assam Agricultural Income Tax Rules, 1939 - Rule 5

Advocate for Appellant : D. Paul, A.K. Saraf, K.K. Gupta and R.K. Agarwalla, Advs.

D.N. Baruah, J. 1. This writ appeal is directed against the judgment and order dated August 19, 1996 (see ), passed by a learned single judge in Civil Rule No. 2303 of 1992 dismissing the writ...

Megha Assam Coal Mines (India) Ltd. and anr. Vs. State of Assam and or ...

Court : Guwahati

Subject : Company

Acts : Companies Act, 1956; Assam General Sales Tax Act, 1993 - Sections 2(22), 2(26), 3(3), 9(4), 74(3) and 430; Central Sales Tax Act, 1956 - Sections 8(5); Gujarat Sales Tax Act, 1969 - Sections 2(16); Bombay Sales Tax Act, 1959 - Sections 2(17), 8 and 20; Madhya Pradesh General Sales Tax Act, 1958 - Sections 2 and 12; Excise Act; Uttar Pradesh Trade Tax Act, 1948; Constitution of India - Articles 14, 19, 19(1), 21, 32, 226 and 265

Advocate for Appellant : A.K. Saraf, K.K. Gupta, S.K. Agarwal, K. Jain and Nitu Hawelia, Advs.

I.A. Ansari, J. Case of the writ Petitioners:1. In the nutshell, the case of the writ petitioners may be stated as follows : - The writ petitioner No. 1 is a limited Company, incorporated under the...

R.C. Malpani Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961; Hindu Minority and Guardianship Act, 1956 - Sections 8, 8(1), 8(2) and 8(3)

Advocate for Appellant : A.K. Saraf and K.K. Gupta, Advs.

1. At the instance of this court, the Tribunal has referred the question for the opinion of this court. 2. For the assessment year 1970-71, the Assessing Officer completed the assessment of the assessee in the...

Buishi Yada Motors Vs. State of Arunachal Pradesh and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Consitution of India - Articles 226, 246, 286, 301, 302, 303 and 304; Central Sales Tax Act, 1956 - Sections 3 and 8(5); Motor Vehicle Rules, 1989 - Rule 47(1)

Advocate for Appellant : A.K. Saraf, S. Saikia and A. Apang, Advs.

I.A. Ansari, J. 1. As a functionary of the State Government, it is essential for a Government servant to be vigilant and ensure that no evasion of tax takes place, but while attempting to stop such...