Court : Guwahati
..... period of 15 years of service on the day he so retired.13. in the case at hand, the respondent was duly retired from the service of the bank on 14.03.2001. the amended regulation 28 was, therefore, squarely applicable to the case of the respondent; but he, having not completed the minimum prescribed period of service of 15 years, was not ..... in addition to ex-gratia amount mentioned in para 5 above scheme - (i) gratuity as per gratuity act/service gratuity as the case may be.(ii) a) pension (including commuted value of pension) as per united bank of india (employees') pension regulations, 1995, or b) bank's contribution towards staff provident fund as per existing rules, as the case may be.(iii) leave encashment .....
Tag this Judgment!Court : Guwahati
..... affairs and communications of sikkim. thus sikkim became a protectorate of the union of india. thereafter, the constitution (thirty-sixth amendment) act, 1975 was passed whereby sikkim was admitted into the union of india as a state. the said amendment inserted article 375f in the constitution of india incorporating special provisions with respect to the state of sikkim. by virtue of ..... consideration does not, in our opinion, suffer from the vice of double taxation."7. forgetting the two decisions of delhi bench and jaipur bench for a moment, we can bank upon the decision of the hon'ble supreme court in the case of jain brothers v. union of india (1970) 77 itr 107. it has been held in ..... being received in india by a resident and ordinarily resident of india at a place outside the territories comprising state of sikkim and to whom the sikkim regulation of 1948 and the notifications issued there under were not applicable. the assessee herein is to be assessed as per provisions of the sikkim .....
Tag this Judgment!Court : Guwahati
..... and communications of sikkim. thus sikkim became a protectorate of the union of india. thereafter, the constitution (thirty-sixth amendment) act, 1975 was passed whereby sikkim was admitted into the union of india as a state. the said amendment inserted article 375f in the constitution of india incorporating special provisions with respect to the state of sikkim. by virtue of ..... consideration does not, in our opinion, suffer from the vice of double taxation.'7. forgetting the two decisions of delhi bench and jaipur bench for a moment, we can bank upon the decision of the hon'ble supreme court in the case of jain brothers v. union of india : [1970]77itr107(sc) . it has been held in the ..... is being received in india by a resident and ordinarily resident of india at a place outside the territories comprising state of sikkim and to whomthe sikkim regulation of 1948 and the notifications issued there under were not applicable. the assessee herein is to be assessed as per provisions of the sikkim .....
Tag this Judgment!Court : Guwahati
..... learned single further observed -'the power of making regulations conferred upon the board under section 79 of the act, 1948 is in the nature of delegated legislation. the power to make regulations cannot be treated at par with an administrative act. certain modes/methods have been prescribed and that also by amendment of the section and if it is not ..... contention, we may refer to the provisions in clause 7(c)(i) wherein the existing consumer have been allowed to deposit the load security amount in cash/bank draft/bank guarantee. clause 7(c)(iii) render the existing consumer liable for additional load security only when the security deposit falls short of 2/3 times of ..... the mode of payment permitted in the notice of demand is contrary to the provisions of clause 7(c)(i) of the amended provisions which provide for deposit in cash or by bank draft or bank guarantee. the same defects are also noticeable in the notices issued to other writ petitioners. the learned counsel for the board could .....
Tag this Judgment!Court : Guwahati
..... petitioners, vehemently contended that the only power that is available to the authorities to seize the machines is under section 49 of the assam forest regulation and under the said section 49 as amended by the assam forest regulation (amendment) act, 1995, the machinery which are used in the commission of a forest offence can be seized by any forest officer. according to ms. hazarika ..... that themachinery have been used for the purpose ofcommitting a forest offence and such machineryare liable to be seized under the amended section49 of the regulation. . 7. again section 40 (1) of the regulation says that the control of all rivers and their banks as regards the floating of timber, as well as the control of all forest produce in transit by land or .....
Tag this Judgment!Court : Guwahati
..... 1954 tripura 7. in that case the petitioner was detected attempting to export currency from india to pakistan in contravention of section 19 of the sea customs act, 1878, and section 8(2) of foreign exchange regulation act, 1947 read with reserve bank of india notifications. the amount was confiscated by the customs authorities under section 167(8) of the sea customs ..... of the sea customs act, as made applicable under section 23(a) of the foreign exchange regulation act.a-6(a) further shows that the petitioner was called ..... granted by the reserve bank of india, under the government of india, ministry of finance notification no. 12(ii)f 1/48 dated 25.8.1948 and 12(ii)f 1/51 dated 27.2.1951 as amended by notification no. 2/36/-ef7/53 dated 5.2.1955 issued under section 8(1) of the foreign exchange regulation act and' section 19 .....
Tag this Judgment!Court : Guwahati
..... constitution, by birth, descent, registration, naturalization and incorporation of territory and also for termination and deprivation of citizenship under certain circumstances. the said act was amended by the citizenship (amendment) act, 1985, to give effect to a political settlement, known as the assam accord, by insertion of section 6a. the statement of objects and ..... order, either generally or with respect to all foreigners or with respect to any particular foreigner or any prescribed class or description of foreigner, for prohibiting, regulating or restricting the entry of foreigners into india or their departure therefrom or their presence or continued presence therein. clauses (a) to (g) of sub ..... the parties, wherever necessary. the learned sr. counsel in support of his contention has placed reliance on the decision of the apex court in grindlays bank ltd. vs. central government industrial tribunal and ors. reported in 1980 (supp.) scc 420 equal to air 1981 sc 606 and satnam verma vs. .....
Tag this Judgment!Court : Guwahati
..... the parties of being heard. in its order the tribunal has held that the investment in securities under section 24(2a) of the banking regulation act, 1949, is an investment in securities for the purpose of banking business, that the investment in share cannot be said to be easily realisable amounts and, therefore, they cannot be held to be stock ..... orders of the income-tax officer were upheld, has been, in fact removed.it may be mentioned here that original section 81 of the act has subsequently been amended as section 80p of the act.in paragraph 3 of the tribunals order it has been observed as follows :"the appellate assistant commissioner has pointed out that the assessee is ..... tribunal may, at any time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any oder passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its by the assessee or the income-tax officer :provided that an .....
Tag this Judgment!Court : Guwahati
..... of article 366 of the constitution of india. the meaning of 'sale' for the purpose of tax on sale or purchase of goods has been extended by the constitution (46th amendment act, 1982).in view of sub-clause (d) of clause (29a) of article 366 of the constitution of india, a tax can be levied on sale or purchase of any ..... placed the vehicles as per requirement of the hirers viz. ongc and gail and charged the payment as per agreed rates. all of them also entered into separate agreement regulating the implementation of the terms of contract of supply of vehicles on the requisition of the hirers. rate of payment, detention charge, mode of payment etc. are also ..... of rs. 18,000 (rupees one eight zero zero zero only) for each vehicle is to be deposited with gail. agartaia in the form of bank draft/bank guarantee/cheque of any nationalised bank in favour of gas authority of india limited, agartaia towards security within 10 days of receipt of this letter. you are requested to execute an agreement on .....
Tag this Judgment!Court : Guwahati
..... and communications of sikkim. thus sikkim became a protectorate of the union of india. thereafter, the constitution (thirty-sixth amendment) act, 1975, was passed whereby sikkim was admitted into the union of india as a state. the said amendment inserted article 375f in the constitution of india incorporating special provisions with respect to the state of sikkim. by virtue of ..... consideration does not, in our opinion, suffer from the vice of double taxation.'7. forgetting the two decisions of delhi bench and jaipur bench for a moment, we can bank upon the decision of the hon'ble supreme court in the case of jain brothers v. union of india : [1970]77itr107(sc) . it has been held in the ..... being received in india by a resident and ordinarily resident of india at a place outside the territories comprising state of sikkim and to whom the sikkim regulation of 1948 and the notifications issued thereunder were not applicable. the assessee herein is to be assessed as per provisions of the sikkim .....
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