Judgment Search Results Home > Cases Phrase: architects act 1972 section 34 printing of register Court: guwahati

Chartered Accountants Association Vs. Union of India

Court : Guwahati

..... any person whose name is, for the time being, entered in the register of architects maintained under section 23 of the architects act, 1972 (20 of 1972) and also includes any commercial concern engaged in any manner, whether directly or indirectly, in rendering services in the field of architecture;(13) consulting engineer means any professionally qualified engineer or an engineering firm who, either directly or indirectly, ..... tax can only be regarded as a tax on entertainment and not a tax on calling.it is, therefore, vehemently submitted by the learned counsel for the petitioners that since the tax is sought to be levied by the impugned act only on the services rendered by professionals/engineers/architects/chartered accountants and not on similar services being rendered by others in the field, the tax is levied on the profession and not on the services.this submission is inter-connected with the plea ..... 2) act, 1998 levying service-tax on the consulting engineers and architects and also on the practising chartered accountants.the gujarat institute of civil engineers & architects is a registered association of engineers and architects of gujarat. ..... shah, j.in these petitions under article 226 of the constitution, the chartered accountants association and the gujarat institute of civil engineers & architects have challenged the constitutional validity of section 88 of the finance act, 1997 and section 116 of the finance (no. .....

Priyanka Estate International (P.) Ltd. and ors. Vs. State of Assam an ...

Court : Guwahati

..... petitioners at least after receipt of the order dated 18.2.2002 came to know that there, is a proceeding relating to the unauthorized construction of the building and the requirement of section 88 of the 1985 act being not to take any action of demolition without prior intimation to the owner of the building, such requirement was fulfilled at least on 18.2.2002 and the petitioners having replied ..... planner, gmc directing the petitioners to stop construction of the rcc building as well as the order dated 30.5.2006 issued by the chief executive officer, gmda under section 88 of the 1985 act directing the petitioners to demolish the unauthorised construction has submitted that the gmc authority cannot ask the petitioners to stop construction of the building as the building permission which ..... bye-law 5 of the building bye-laws also requires that such notice under section 328 shall be accompanied by the site plan and building plan and conforming to the requirements of sections 327 and 328 of the act in triplicate on blue or white print and copy of which plan is to be retained by the authority after ..... grade of materials to be used in the form given in appendix duly signed by the r.t.p of architect /engineer/structural engineer, as the case may be; and counter-signed by the applicant shall accompany ..... filed an appeal before the appeal committee of the gmc under section 438 of the gauhati municipal corporation act, 1971 (in short 1971 act) which was registered as appeal case no. .....

The Assam Company Ltd. Vs. the State of Assam and ors.

Court : Guwahati

..... section 2 of the act provided that any person who could prove to the satisfaction of the council or on an appeal under this section to the satisfaction of the tribunal hearing the appeal that at the date of the passing of the act he was or had been practising as an architect in the united kingdom or in some other part of his majesty's dominion, would be entitled to be registered ..... under cultivation for purposes incidental to the tea industry, the petitioner would be entitled to compensation, in accordance with the principles set out in sub-section (1) of section 23 of the land acquisition act, subject to the qualification that the maximum it would be entitled to would not exceed the average market value of three consecutive years immediately preceding march ..... , or drainage or for providing land individually or in groups to landless, flood-affected or displaced persons, or to a society registered under the indian co-operative societies act, 1912 (with such statutory re-enactment or modification thereof as shall from time to time be made) or a company incorporated under the indian companies act, 1913, formed for the benefit and rehabilitation of landless, flood-affected or displaced persons, the provincial government or the person so ..... judges, and with no small amount of diffidence, i feel inclined to the view that the principle of section 23, land acquisition act may not be regarded invariably as an objective standard for determining whether the compensation in a particular case is .....

Patel Engineering Ltd. Vs. State of Arunachal Pradesh and ors.

Court : Guwahati

Reported in : (2009)24VST481(Gauhati)

..... charges towards labour and services which would cover : (a) labour charges for execution of the works ; (b) amount paid to a sub-contractor for labour and services ; (c) charges for planning, designing and architect's fees ; (d) charges for obtaining on hire or otherwise machinery and tools used for the execution of the works contract; (e) cost of consumables such as water, electricity, fuel, etc. ..... the time being in force, every person mentioned in sub-section (1) and sub-section (2) responsible for paying sale price in respect of any works contract or sale or supply of goods shall not enter into such transaction unless the contractor, or seller or supplier, as the case may be, produces an authenticated copy of the certificate of registration under this act or furnishes an undertaking for getting himself registered and any such contractor, or seller or supplier who is ..... (2) the charges towards labour and services and other like charges shall include:(a) labour charges for execution of works ;(b) charges for planning and architects fees ;(c) charges for obtaining on hire or otherwise machinery and tools used for the execution of the works contract;(d) cost of consumables such as water, ..... this apart, even service charges are not taxable and such service charges would include service charges for planning, designing and architect's fees, charges for obtaining, on hire or otherwise, machinery and tools for the execution of the works contract, cost of consumables, such as, water, .....

Mrs. Manju Lakra Vs. the State of Assam

Court : Guwahati

..... of bihar (air 1996 sc 119), wherein the relevant observations read as follows: the first information report recorded under section 154 code of criminal procedure as such is not substantive evidence, but may be used to corroborate the informant under section 157 of the evidence act or to contradict him under section 145 of the act, if the informant is called as a witness, where the accused himself gives the first information the fact of his ..... down as an inflexible rule of practice or prudence that under no circumstances such a conviction can be made without corroboration, for, a court may, in a particular case, be convinced of the absolute truth of a confession and prepared to act upon it without corroboration; but it may be laid down as a general rule of practice that it is unsafe to rely upon a confession, much less on a retracted confession, unless the court is satisfied that the retracted confession is ..... provocation is a series of acts, more or less grave, spread over a certain period of time, the last of which act being the last straw breaking the camel's back may even be a very trifling one , yet, we are, respectfully, unable to persuade ourselves to agree with the concluding observations, in suyambukani (supra), that sustained provocation is an addition to first exception to section 300 ipc by courts as anticipated by the architects of the indian penal code. ..... 17 of 2006 was registered, under section 302 ipc, against the accused, treating formally, the said ejahar (ext.7) .....

Daelim Industrial Co. Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... assessing officer appears to have reached the conclusion that the assessee would not be entitled to the aforesaid deduction and the amount in question is liable to be added to the turnover of the assessee by relying on the explanation to section 2(38) of the act to the effect that all contracts including sub-contracts in relation to the same works is to be deemed as a single works contract. ..... the assessing officer instead of addressing himself to the aforesaid point at issue, after considering the explanation to section 2(38) of the act, relied on the communication issued by the sub-contractor to the effect that no sales tax is payable by them on account of the sub-contract and tax, if any, is payable by the principal contractor, to come to the impugned ..... obtaining necessary statutory permission from the reserve bank of india, for undertaking the business in question, the petitioner company registered itself under the provisions of assam general state tax act, 1993 (hereinafter referred to as 'the act') and filed its return for the financial year 1995-96 disclosing a gross turnover of rs. ..... be determined by taking into account the value of the entire works contract and deducting there from the charges for labour and service which would cover, amongst others, charges for planning, design and architect fees. ..... conclusion of the assessing officer on the aforesaid point appears to be based on a consideration of the definition of 'work contract', as contained in section 2(38) of the act. .....

Allied Traders and ors. Vs. State of Assam and ors.

Court : Guwahati

..... of the works, (ii) amount paid to a sub-contractor for labour and services ; (iii) charges for obtaining on hire or otherwise machinery and tools used for execution of the works contract ; (iv) charges for planning, designing and architect's fees ; and (v) cost of consumables used in execution of the works contract ; (vi) cost of establishment of the contractor to the extent it is relatable to supply of labour and services ; (vii) other similar expenses relatable to supply of labour ..... ) for any purpose, (or) (b) every person responsible for paying sale price or consideration or any amount purporting to be the full or part payment of sale price or consideration in respect of any sale or supply of goods liable to tax under this act to the government or to a company, corporation, board, authority, undertaking or any other body by whatever name called, owned, financed or controlled wholly or substantially by the government, shall, at the time of credit to the account of or payment ..... of goods exempted under section 9 ; (ii) in respect of goods specified in schedule ii, the turnover during such year of goods which is shown, to the satisfaction of the assessing authority, to have been subjected to tax in the state (generally at specified rates or at such lower or zero rate as provided in any other provisions of this act in respect of sale of such goods) ; (iii) in respect of goods specified in schedule iii, the turnover during such year of sale to registered dealers of goods specified .....

Arunodoi Construction Co. (P) Ltd. Vs. State of Assam

Court : Guwahati

..... of the works, (ii) amount paid to a sub-contractor for labour and services, (iii) charges for obtaining on hire or otherwise machinery and tools used for execution of the works contract, (iv) charges for planning, designing and architect's fees, (v) cost of consumables used in the execution of the works contract, (vi) cost of establishment of the contractor to the extent it is relatable to supply of labour and services, (vii) other similar expenses relatable to supply of labour ..... for any purpose ; or(b) every person responsible for paying sale price or consideration or any amount purporting to be the full or part payment of sale price or consideration in respect of any sale or supply of goods liable to tax under this act to the government or to a company, corporation, board, authority, undertaking or any other body by whatever name called, owned, financed or controlled wholly or substantially by the government, shall, at the time of credit to the account of or payment to the ..... of goods exempted under section 9 ;(ii) in respect of goods specified in schedule ii, the turnover during such year of goods which is shown, to the satisfaction of the assessing authority, to have been subjected to tax in the state generally at the specified rates or at such lower or zero rate as provided in any other provisions of this act in respect of sale of such goods ;(iii) in respect of goods specified in schedule iii, the turnover during such year of sale to registered dealers of goods specified .....

Mes Builders Association of India Vs. Union of India (Uoi) and ors.

Court : Guwahati

Reported in : (2009)25VST140(Gauhati)

..... against the tax already suffered at the previous point of sale in the form of input-tax credit and this facility is available to all dealers registered under vat at the time of submission of return/assessment, and the petitioner could have very well taken recourse to the provision under section 11 of the act irrespective of the contract agreement that could have been entered upon between the contractor and the authority who allotted the contract ..... execution of the works, (ii) amount paid to a subcontractor for labour and services, (iii) charges for obtaining on hire or otherwise machinery and tools used for execution of the works contract, (iv) charges for planning, designing and architect's fees, (v) cost of consumables used in the execution of the works contract, (vi) cost of the establishment of the contractor to the extent it is relatable to supply of labour and services, (vii) other similar expenses relatable to supply of labour and services ..... is whether the state legislature is having the legislative competence to impose tax deduction at source on the total value of the works contract without making provision for deduction of the value of sales of declared goods exempted under section 8(1)(a) of the act, of sales taking place outside the state or sales taking place in the course of inter-state trade or commerce or sales taking place in the course of import or the charges towards labour, services and other like .....

Archcon and ors. Vs. Sewda Const. Co. and ors.

Court : Guwahati

..... to the writ petition) requested the respondents to take necessary steps for rectifying their mistakes and defects ascertaining quality construction works at the site to the satisfaction of their architects and expedite the construction work at the site for maintaining time schedule without stopping the construction work, as noticed, with clear indication that non-compliance of instructions would compel ..... has been raised as regards the maintainability of this writ petition on the ground that against the order impugned appeal lies before this court under section 37 of the arbitration and conciliation act, 1996 (for short 'the act') and the same being the alternative remedy available to the petitioner, the present petition under article 226 read with article 227 of the ..... - a party may, before or during arbitral proceedings or at any time after the making of the arbitral award but before it is enforced in accordance with section 36, apply to a court -(i) for appointment of a guardian for a minor or a person of unsound mind for the purposes of arbitral proceeding; or(ii) for an interim measure of protection in respect of any of ..... the petitioners entered into an agreement with the respondents being a registered partnership firm on 11.9.2003, inter alia, on such terms and conditions, engaging the respondents for the purpose of construction and erection of a multistoried building in ..... 1, a registered partnership firm, having its principal place of business at mc road, barowari, uazanbazar, .....