Court : Guwahati
..... , the presiding officer, therefore, must satisfy that the poll in any polling station as notified under section 25 is interrupted or obstructed by any riot or open violence or it is not possible to take the poll at any polling station on account of any natural calamity or on 'any other sufficient cause', such 'sufficient cause' has to the related to the riot or open violence or any natural calamity as the 'any other sufficient cause' has to be read ejusdem jeaneries with ..... has placed reliance, it has been submitted that the said decisions instead of supporting the case of the election petitioner supports his contention that mere infraction of the provision of the constitution or the act or the 1961 rules would not ipso facto render the election of the returned candidate void unless such infraction has materially affected the result of the election and the burden of establishing the same ..... has further been submitted that there being no separate accounts of vote polled maintained, while the polling station was set up in chiringgaon railway colony l.p. ..... referring to the provision of section 58(1)(b) of the act has further submitted that as the error in setting up of the polling station has been committed, the returning officer ought to have informed the election commission about such error/irregularities in procedure, so that the election com-mission in exercise of power conferred by section 58(2) of the said act could have pass appropriate order. ..... : voters list of 2005 in respect of no .....
Tag this Judgment!Court : Guwahati
Reported in : [2010]153CompCas579(Gauhati)
..... of the appellant-company, alleges oppressiveness and mismanagement in the affairs of the company by the board of directors and when a shareholder makes such an allegation, his remedy lies in making appropriate application under section 397 and/or 398 of the companies act inasmuch as a case, which is covered by the provisions of sections 397 and 398, falls within the exclusive domain of the company law board, and the court of ordinary ..... co. 1,869.00assam tribune, guwahati 500.00fdr with chartered standard bank (grindlays), kolkata 70,000.00amount in current account with chartered standard bank (grindlays)kolkata 3,000.00amount in current account with sbi, dergaon 15,000.00value of stores in stock 93,000.00---------------total 19,13,451.00---------------advance to tea board (earnest money) 90,100.00income-tax refundable 39,000.00agriculture income-tax refundable ..... the case of clemens (supra), the chancery division held that the aunt was not entitled, as of right, to exercise her majority votes as an ordinary shareholder in any way she pleased; her right was subject to equitable considerations, which might make it unjust to ..... by the doctrine of ultra vires, which was developed in the realm of company law, in the year 1875, in ashbury railway carriage and iron co. v ..... . reported in : [2004] 122 comp cas 696 : [2005] 1 scc 172, the question, as regards mandatory nature of requirements of sub-section (3) of section 399, was considered and the apex court held that whether the person .....
Tag this Judgment!Court : Guwahati
..... various commercial activities, in the state of arunachal pradesh, and import various goods from other states, have challenged the constitutionality, legality and validity of the arunachal pradesh goods tax act, 2005 (in short, 'the act') and, particularly, section 3(2)(b) thereof, which imposes tax on the entry of goods, other than non-taxable import, for consumption, use or sale thereof into the local ..... view held by the supreme court, on the concept of compensatory tax, was that a compensatory tax must be, more or less, commensurate with the definite purpose of meeting the expenses on account of providing trading facilities or for making improvement in trading facilities and that there must be a reasonable relation between the actual and projected expenditure, on the one hand, and the services offered ..... is not addressed merely against prohibitions, complete or partial; it is addressed to tariffs, licensing, marketing regulations, price-control, nationalization, economic or social planning, discriminatory tariffs, compulsory appropriation of goods, freezing or stand-still orders and similar other impediments operating directly and immediately on the freedom of commercial intercourse as well. ..... the tea, which was carried by railways, a substantial quantity of tea was also carried by road or by inland waterways and, as such, became liable to tax leviable under the assam taxation (on goods carried by roads or inland waterways) act, 1954, for, this act levied tax on certain goods, such .....
Tag this Judgment!Court : Guwahati
..... act, 2005, clause (30a) of section 65 of the finance act, 1994, which contained the definition of 'construction service', read as under:(30a) 'construction service' means--(a) construction of new building or civil structure or a part thereof ; or(b) repair, alteration or restoration of, or similar services in relation to, building or civil structure,which is--(i) used, or to be used, primarily for ; or(ii) occupied, or to be occupied, primarily with ; or(iii) engaged, or to be engaged, primarily in,commerce or industry, or work intended for commerce or industry, but does not include road, airport, railway ..... or the purveying of news or other information but does not include the rendering of any service free of charge or under a contract or personal service.28. i the foreign exchange management act, 1999, also defines 'service', which reads as under:service means service of any description which is made available to potential users and includes the provision of facilities in connection with ..... india and such tax shall be collected and appropriated by the government of india and the states ..... under the income-tax act, 1961, service means service of any description, which is made available to potential users and includes the provision of services in connection with business of any industrial or commercial nature, such as, accounting, banking, communication, conveying of news, information, advertising, entertainment, amusement, education, financing, insurance, chit funds, ..... accounts .....
Tag this Judgment!Court : Guwahati
..... remains absolutely no doubt that the impugned amendment introduced by way of the impugned notifications, dated 21.8.2003, 26.8.2003, 29.9.2004 and 28.2.2005, impugned ordinance, 2005, and the aet (second) amendment act, 2005, which have included, in the schedule to the impugned act, the goods, which form the subject-matter of this set of writ petitions, is not sustainable, for, the state legislature has ..... view held by the supreme court, on the concept of compensatory tax, was that a compensatory tax must be, more or less, commensurate with the definite purpose of meeting the expenses on account of providing trading facilities or for making improvement in trading facilities and that there must be a reasonable relation between the actual and projected expenditure, on the one hand, and the services ..... is not addressed merely against prohibitions, complete or partial ; it is addressed to tariffs, licensing, marketing regulations, price-control, nationalization, economic or social planning, discriminatory tariffs, compulsory appropriation of goods, freezing or stand-still orders and similar other impediments operating directly and immediately on the freedom of commercial intercourse as well. ..... the tea, which was carried by railways, a substantial quantity of tea was also carried by road or by inland waterways and, as such, became liable to pay tax leviable under the assam taxation (on goods carried by roads or inland waterways) act, 1954, for, this act levied tax on certain goods, such .....
Tag this Judgment!Court : Guwahati
..... a summons or notice as aforesaid has been or might be issued will not, or would not, produce or cause to be produced, any books of account or other documents which will be useful for, or relevant to, any proceeding under the indian income-tax act, 1922 (11 of 1922), or under this act, or(c) any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valuable ..... and provides that every high court shall have power 'throughout the territories in relation to which it exercises jurisdiction', to issue to any person or authority, including in appropriate cases, any government, 'within those territories' directions, orders or writs, for the enforcement of any of the rights conferred by part iii or for any other purpose. ..... (sc) , the information given by the railway police that the person, to be proceeded ..... director of income-tax (investigation) : [2005]272itr274(patna) , while examining the provisions of section 132 of the income-tax act and the scope of judicial scrutiny, held as under (headnote) :'the provisions of section 132 of the income-tax act, 1961, are directed against persons, who are believed, on good grounds ..... any proceedings in any court in respect of anything said or any vote given by him in the legislature or any committee thereof, and no person shall be so liable in respect or the publication by or under the authority of a house of such a legislature of any report, paper, votes or proceedings. .....
Tag this Judgment!Court : Guwahati
Reported in : (2005)196CTR(Gau)318,[2005]275ITR502(Gauhati)
..... a summons or notice as aforesaid has been or might be issued will not, or would not, produce or cause to be produced, any books of account or other documents which will be useful for, or relevant to, any proceeding under the indian income-tax act, 1922 (11 of 1922), or under this act, or(c) any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valuable ..... and provides that every high court shall have power 'throughout the territories in relation to which it exercises jurisdiction', to issue to any person or authority, including in appropriate cases, any government, 'within those territories' directions, orders or writs, for the enforcement of any of the rights conferred by part iii or for any other purpose. ..... (sc) , the information given by the railway police that the person, to be proceeded ..... director of income-tax (investigation) : [2005]272itr274(patna) , while examining the provisions of section 132 of the income-tax act and the scope of judicial scrutiny, held as under (headnote) :'the provisions of section 132 of the income-tax act, 1961, are directed against persons, who are believed, on good grounds ..... any proceedings in any court in respect of anything said or any vote given by him in the legislature or any committee thereof, and no person shall be so liable in respect or the publication by or under the authority of a house of such a legislature of any report, paper, votes or proceedings. .....
Tag this Judgment!Court : Guwahati
..... whom a summons or notice as aforesaid has been or might be issued will not, or would not, produce or cause to be produced, any books of account or other documents which will be useful for, or relevant to, any proceeding under the indian income-tax act, 1922 (11 of 1922), or under this act, or(c) any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valuable article ..... 32-and provides that every high court shall have power 'throughout the territories in relation to which it exercises jurisdiction', to issue to any person or authority, including in appropriate cases, any government, 'within those territories' directions, orders or writs, for the enforcement of any of the rights conferred by part iii or for any other purpose. ..... , the information given by the railway police that the person, to be ..... director of income-tax (investigation) : [2005]272itr274(patna) , while examining the provisions of section 132 of the income tax act and the scope of judicial scrutiny, held as under:'the provisions of section 132 of the income tax act, 196 1, are directed against persons who are believed on good grounds to ..... liable to any proceedings in any court in respect of anything said or any vote given by him in the legislature or any committee thereof, and no person shall be so liable in respect or the publication by or under the authority of a house of such a legislature of any report, paper, votes or proceedings. .....
Tag this Judgment!Court : Guwahati
..... , had indicated that reinstatement of an employee can not be insisted upon where the employer had lost confidence in the employee owing to his involvement in criminal cases in connection with appropriation of certain funds, however, the high court was said not to be incorrect in substituting reinstatement by compensation to cover both backwages and entitlement for loss of future services.87. s.m. ..... suresh kumar verma (supra) has held that state while discharging public welfare function can not be said to be an industry and the decision of the labour court made in reference to section 10 of industrial disputes act, 1947 reinstating the daily wagers discharged from the project was said to have been no right to the post and the reinstatement of such daily wagers was held unjustifiable.81. ..... : (2002)illj548sc , has observed that the work-charge employee appointed on a particular railway ballast project as a khalasi for the duration of continuation of project could not automatically continue in deployment thereafter when the project is over and the work-charge employee became surplus and was retrenched after being paid compensation under industrial disputes act and the direction of high court to consider such retrenched employee as permanent employee was said to be erroneous, however ..... sen joint secretary government of tripuratoall departments/heads of departments/special secretary (hone) copy to:the accountant general tripura.'6. .....
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