Court : Supreme Court of India
..... it is clear that the government has itself accepted that the principle of nagpur improvement trust (supra) would apply to acquisitions which take place under the national highways act, and that solatium and interest would be payable under the 2013 act to persons whose lands are acquired for the purpose of national highways as they are similarly placed to those landowners whose lands have been acquired for other public purposes under the 2013 ..... shri mukul rohatgi, learned senior advocate appearing on behalf of the union of india and nhai, has stated that under section 3g(2) of the national highways act, where the right of user or any right in the nature of an easement on land is acquired under the act, there shall be paid to the owner and any other person whose right is so affected, an amount calculated at 10% of the amount that is determined as payable by the order of the competent ..... with shri neeraj kumar jain, defended the view of the punjab and haryana high court in m/s golden iron and steel forging (supra) by pointing out that the object sought to be achieved by the 1997 amendment act to the national highways act, 1956 was far removed from the directive principle contained in article 39(b) and, therefore, did not receive the protection of article 31-c of the constitution of india. ..... vs state of assam (1989) 3 scc709 in which the indian electricity (assam amendment) act, 1973 and the tinsukhia and dibrugarh electric supply undertakings (acquisition) act, 1973 were challenged .....
Tag this Judgment!Court : Guwahati
..... jdp/88-89 dated 11.7.88 for registration and rendering of marketing assistance, under the corporation's marketing support scheme of apsp act, 1989.and whereas the corporation has agreed to act as an agent to market the goods manufactured by the principal as specified in the schedule appended to this agreement, under the marketing support scheme ..... a small scale unit engaged in the business of manufacturing and supply of medicine and is governed by the provisions of the assam preferential stores purchase act, 1989, for short the purchase act. ..... the act of 1989 was enacted to encourage growth of industries in the state of assam especially small scale and cottage industries by patronising their products on preferential basis and also to rationalise the procedure for purchase of stores required by the state government, government institutions, government ..... and reasons available in the preamble of the aforesaid act of 1989 read with the provisions incorporated in the act would be determinative of the question at hand.9 ..... for the corporation assailed the decree on the ground that the suit ought not to have been decreed since the state of assam has not been arrayed as a defendant in the suit and that the provisions of the act of 1993 are not applicable in the instant case. ..... the respondent firm is a small scale industry engaged in the manufacturing and distribution of medicine and not an establishment to be treated as ancillary industry within the meaning of section 2(g) of the act of 1989. .....
Tag this Judgment!Court : Guwahati
..... issued by the chief engineer (m), aseb for alleged violation of the provision of the assam preferential stores purchase act, 1989, for short 'the 1989 act'.2. ..... board will undertake purchase strictly in accordance with the provisions of the assam preferential stores purchase act, 1989. mr. ..... for the board submitted that the board has no contemplation to place any order in respect, of the above 4 (four) items as well as other items as per provisions of the act of 1989 with any supplier other than the small scale industries registered in the stale of assam. mr. ..... concerned, learned standing counsel for the respondent - aseb has submitted that whenever any of these reserved items are purchased by the aseb, they fully comply with the provisions of 1989 act and the assurance given by the counsel in the earlier writ petition, re-iterated in other writ, petitions, have never been violated. ..... case of the petitioners, in brief, is that under the 1989 act, psc poles, cables, conductors, distribution transformers are reserved items for s.s.i, units of assam and 23 members of the association are involved in the manufacturing ..... das, learned counsel appearing for the aseb that the provisions of the 1989 act regarding preferential store purchases does not apply to the turn key basis projects of aseb, as the ..... in the writ petition, against the respondent, it was held that the respondent - aseb shall not deviate from the provisions of the asam preferential stores purchase act, 1989, while making the . .....
Tag this Judgment!Court : Guwahati
..... by the hon'ble the then chief justice (acting) vide order dated october 31, 2005, on the administrative side for a conclusive resolution read as follows:(i) whether in view of the provisions of section 8(2)(f)(vii) of the assam agricultural income-tax act, 1939, as amended by the assam act xxiii of 1989 with effect from december 28, 1989, (for short 'the assam act'), unpaid cess under the assam taxation (on specified lands) act, 1990 (for short the 'land act'), is to be allowed as a deduction from the net agricultural income ..... above cited judicial authorities on the construction of the scope of a proviso and also on ordinary reading of section 8(2)(f)(vii), as amended, it appears that the legislative intendment in inserting the proviso by way of amendment in 1989 is that the revenue authority under the assam act is authorised to disallow an expenditure which has been incurred for earning agricultural income under the assam act subject to condition that such expenditure is actually paid during the previous period corresponding to the relevant assessment year.52 ..... the stand of the state-respondents is that the proviso in question, added by way of amendment in 1989, is the provision, which authorises the agricultural tax authority of the state to disallow an expenditure which has been incurred from agricultural income under the assam act unless the expenditure is actually incurred/paid during the previous year corresponding to the relevant assessment year.30. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2006SC131; I(2006)BC71(SC); JT2005(9)SC111; 2005(8)SCALE298; (2005)13SCC19
..... defendants have placed orders with the plaintiff firm as per the apsp act, 1989 and as per the indent of the govt. ..... regard to the transactions between the parties as also the scheme and the act, we are of the opinion that the state of assam was not a necessary party.in terms of the agreement between the parties hereto, the state of assam would not be a necessary party but merely be a proper party. ..... it was bound to perform its statutory duties envisaged under the 1989 act.furthermore, it is one thing to say that the respondent delivered goods without receiving 90% of the indented amount but it is another thing to say that it has waived its ..... the 1989 act having been enacted by the state of assam for granting certain reliefs to the ssi units as a part of its industrial policy, the terms and conditions of the agreement as also the conditions of supply shall be subservient thereto and, thus, to the extent the same ..... and purport having undertaken the liability of the purchasing authorities would also be liable for all consequences arising from non-payment of the price of the goods supplied.we may summarise the effect of the 1989 act, the marketing support scheme of the corporation, the o.m. ..... dated 28.3.1988 referred to in section 7(1)(iii) of the 1989 act, and the agreement between the corporation and the respondent, as follows :i) the corporation had to collect 90% of the value of the orders placed by the purchasing departments, in advance, and release the said 90% to the respondent on .....
Tag this Judgment!Court : Guwahati
..... the petitioner has reiterated that except the steel almirah, other items involved, are not the included items in the assam preferential stores purchase act, 1989 (in short apsp act) and thus, the respondents are bound to follow the tender process in consonance to article 299 of the constitution of india.35 ..... the whole emphasis of the director in his affidavit is on the steel almirah included as one of the items under the act, 1989, but as regards the other items, he has contended that such small items in fragment could not be allotted to multiple ..... 3 corporation itself mentioned that all terms and conditions will be as per the assam preferential stores purchase act, 1989, it will be pertinent to indicate here that the petitioner has alleged violation of the provisions of the said act by the respondents. ..... the apsp act, 1989 was enacted to encourage the growth of industries in the state of assam specially the small scale and cottage industries by patronizing their products and on preferential basis and to rationalize the procedure for purchase of stores required by the state government, government institution, government companies and state ..... section 7(b) and (c) of assam preferential stores purchase act, 1989 provide that:(b) items of stores mentioned in schedule-ii known as 'reserved items' shall be purchased by all requiring authorities from registered industries ..... one of the terms and conditions was that all the terms will be as per the assam preferential stores purchase act, 1989. .....
Tag this Judgment!Court : Guwahati
..... agricultural income-tax reference under section 28(2) of the assam agricultural income-tax act, 1939, has been referred to this court by the assam board of revenue on the following questions of law :'(i) whether the board, in deciding the appeal, was right in relying solely on the provisions of section 8(2)((f)(vii) of the assam agricultural income-tax act, 1939, as it stood prior to its amendment by the assam agricultural income-tax (third amendment) act, 1989, without considering the implication of the second proviso ..... to section 8(2) of the said act and the provisions of rule 5 of the assam agricultural income-tax rules, 1939 ..... authorities under the assam agricultural income-tax act have to accept the same computation without any discretion to apply on their own as to the amount of expenses disallowed in computing 100 per cent, of composite income from cultivation, manufacture and sale of tea for the purpose of the income-tax act, 1961, without considering the implication of the second proviso to section 8(2) of the said act read with rule 5 of the assam agricultural income-tax .....
Tag this Judgment!Court : Guwahati
Reported in : [2000]244ITR687(Gauhati)
..... agricultural income-tax reference under section 28(2) of the assam agricultural income-tax act, 1939, has been referred to this court by the assam board of revenue on the following questions of law :'(i) whether the board, in deciding the appeal, was right in relying solely on the provisions of section 8(2)((f)(vii) of the assam agricultural income-tax act, 1939, as it stood prior to its amendment by the assam agricultural income-tax (third amendment) act, 1989, without considering the implication of the second proviso ..... to section 8(2) of the said act and the provisions of rule 5 of the assam agricultural income-tax rules, 1939 ..... authorities under the assam agricultural income-tax act have to accept the same computation without any discretion to apply on their own as to the amount of expenses disallowed in computing 100 per cent, of composite income from cultivation, manufacture and sale of tea for the purpose of the income-tax act, 1961, without considering the implication of the second proviso to section 8(2) of the said act read with rule 5 of the assam agricultural income-tax .....
Tag this Judgment!Court : Guwahati
Reported in : (2010)31VST76(Gauhati)
..... authority recorded that the adjustment was contrary to the provisions of section 30 of the assam general sales tax act so also violative of rule 36(1) of the assam general sales tax rules, 1993. ..... (1989) 75 stc 23 (gauhati) : (1988) 2 glr 285 the question of interpretation of section 12(1) of the assam finance (sales tax) act, 1956 was under ..... the appellant, an assessee under the assam general sales tax act, 1993, being aggrieved by the judgment and order dated may 17, 2007 (jyoti forge & fabrication ..... state of assam reported in (1989) 75 stc 23 : (1988) 2 glr 285 and contended that in the identical situation where pari materia provisions were involved the high court in the division bench has observed that the appellant or the revisional ..... proper appreciation of the dispute it would be necessary to refer to section 37 of the assam general sales tax act, 1993. ..... short facts necessary for disposal of the present writ appeal are that the appellant-writ petitioner is an assessee under the provisions of the assam general sales tax act. ..... contrary to or in violation of the principles of natural justice or the statutory requirements, then the said order would be null and void and any order of remand cannot extend the limitation as provided under section 37 of the assam general sales tax act.2. ..... (1989) 75 stc 23 (gauhati) : (1988) 2 glr 285 the division bench has observed that when the requirement of section 12 of the act was not followed the demand notice to the affected dealers was liable to be .....
Tag this Judgment!Court : Guwahati
..... the union of india represented by the nf railway, maligaon against the state of assam, over a challenge to the notifications dated 16.12.2006 of the deputy commissioner & collector kamrup (metro), district-guwahati, under section 3(1) of the assam land (requisition & acquisition) act 1964 (hereafter referred to as the 'assam act), seeking to requisition the land and building described in the schedules thereto. ..... that the requisition or acquisition by the state government of its own land is not comprehended in the said statute, the assam act envisages requisition and acquisition of such land in which any or interest absolute or limited is held by another. ..... this, has questioned the maintainability of the petition, contending that an appeal under section 3(3) of the assam act, challenging the notifications being pending, the instant petition is liable to be rejected on that count alone ..... reading of the documents referred to hereinabove, as produced by the parties leads to the irresistible conclusion that the state of assam is the recorded pattadar of the land sought to be requisitioned but inoccupation of the railways for the purpose of its track ..... been questioned as incompetent and lacking in jurisdiction, being beyond the purview of the assam act, as the land belongs to the central government and/or the railways under its ..... 'railway land' as defined in section 2(32a) of the railways act, 1989, means any land in which the government railway has any right, ..... of the railways act 1989, mr. .....
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