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Judgment Search Results Home > Cases Phrase: central excise tariff amendment act 2004 chapter lxxiv copper and articles thereof Court: guwahati Page 1 of about 7 results (0.102 seconds)

May 18 2004 (HC)

Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... amendments of rules 9 and 49 of central excise rules, 1944 was brought about and which is pari materia to the provisions of section 154 of the finance act, 2003, such retrospective operation cannot override the express provisions of section 11a and in the instant case the petitioners having not been issued with any notice before passing the impugned order dated 6.6.2003 and this position having been admitted by the appellate authority in its order dated 31.3.2004 and ..... high court inter alia observed :'the high court in exercise of its jurisdiction under article 226 of the constitution of india in rarest of the rare cases in the given facts and circumstances, can grant stay and waive the condition of pre-deposit of tax and the existing alternative remedy in such circumstances would be no ground to refuse interference.'24. ..... -where in any appeal under this chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of central excise authorities or any penalty levied under this act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied.provided that where in ..... apex court case while upholding the judgment of the delhi high court held that the amended provisions of rules 9 and 49 of the excise rules and retrospective effect thereof by section 51 of the finance act, 1982 to be valid and constitutional. .....

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Aug 30 2007 (HC)

State of Assam and ors. Vs. Chhotabhai Jethabhai Patel Tobacco Product ...

Court : Guwahati

..... bharati and all kinds of textiles and fabrics are articles of special importance under section 14 of the central sales tax act, the president did not give sanction to the proposed levy on those goods and, therefore, the inclusion of tobacco, which is also an article of special importance, in the schedule, by issuing notification under section 3(4) of the act and subsequently by second amendment act, is violative of article ..... aside the notifications dated january 8, 2002, august 21, 2003, august 26, 2003, september 29, 2004 and february 28, 2005 issued under sub-section (4) of section 3 and by declaring the said notifications as well as the 2005 ordinance, and the second amendment act, 2005 as ultra vires, unconstitutional and null and void, to the extent the same impose entry tax on the specified goods, which formed ..... noticing that the countervailing duty is meant to equalise the burden on alcoholic liquor imported from outside the state and the burden placed by excise duties on alcoholic liquors manufactured or produced in the state, has held that alcoholic liquors imported from other ..... the goods locally made and those imported from other states as the same, nothing more normally and generally is to be shown by the state to dispel the argument of discrimination under article 304(a) and therefore, a tax simpliciter as distinguished from a discriminatory tax does not operate as a restriction or a tariff wall or fiscal barrier to attract the vice of article 301 and hence, a .....

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Jan 23 1959 (HC)

Anil Kumar Bhattacharjee and ors. Vs. Deputy Commissioner and Collecto ...

Court : Guwahati

..... (air 1959 sc 459), the vires of the bombay tenancy and agricultural lands (amendment) act, 1956 (bombay act no, xiii of 1958), was challenged by petitions under article 32 of the constitution. ..... this amending act was enacted with a view to achieve the objective of establishing a socialistic pattern of society in the state within the meaning of articles 38 and 39 of the constitution. ..... (b), quoted above, have been used with reference to the area of an entire estate, but knowing as we do, that a raiyat's or an under-raiyat's holding generally is not co-extensive with the area of an entire estate but only small portions thereof, it would, in our opinion, be unreasonable to held that the makers of the constitution were using the expression 'estate' or 'rights' in an estate, in-such a restricted sense. ..... a right of appeal is provided under section 31 of the act against orders passed under sections 12 and 13, which are otherwise final and not open to question in any court (vide; section 32), we have then a separate chapter in the act (chapter iii) for disposal and settlement of the excess land acquired under section 8 of the: act. ..... 257-258: ((s) air 1957 sc 397 at pp 408-409) as follows : 'it may also be remembered that this power is vested not in minor officials but in top-ranking authorities like the commissioner of income-tax and the central board of revenue who act on the information supplied to them by the income-tax officers concerned. .....

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Jun 14 1983 (HC)

i.C. Chakravarty Vs. Khasi Hills District Council

Court : Guwahati

..... act, 1923 (assam act i of 1923), as hereinbefore or hereinafter amended and as in force for the time being in the municipality of shillong, and all notifications, orders, schemes, rules, forms or bye-laws made or hereafter to be made for the said municipality shall, subject to the exceptions hereinafter specified and unless otherwise declared by the government of assam, be in force in the said villages in so far as the same may be applicable thereto: provided that chapter ii and sections 9, 51, 58, 59 (b), 59 (g), 65, 78, 129, 217 and 218 of the said act ..... exercised by the british government over the shillong administered area had been extensive and in exercise of that jurisdiction a number of acts, central as well as provincial, were extended to the administered areas including the indian income-tax act, the assam municipal act, with the consent of the siem of mylliem where necessary ..... article 1(1) of the constitution of india provides that 'the states and territories thereof shall be the states and their territories specified in parts a, b and ..... criminal, in a court established in india or by the authority of the central government outside india, any question arises as to the existence or extent of any foreign jurisdiction of the central government the secretary to the government of india in the appropriate department shall, on the application of the court send to the court the decision of the central government on the question and the decision shall for the purposes of the proceeding be final .....

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Dec 02 2009 (HC)

Radhabari Tea Co. P. Ltd. Vs. Mridul Kumar Bhattacharjee and ors.

Court : Guwahati

Reported in : [2010]153CompCas579(Gauhati)

..... memorandum and articles of association are registered, they bind the company and the members ..... that before sections 397 and 398 underwent amendment by the act 53 of 1963, with effect from january 1, 1964, an aggrieved member could apply, under section 397, only if the affairs of the company were being conducted in a manner oppressive to him or other minority shareholders and he could ..... sections 397 and 398, his remedy will lie in making appropriate application if he has the support of the requisite number of shareholders or if he holds the requisite number of shares and if he has no such qualification, he has to apply to the central government and it is only when the central ..... 00security deposit with post office reference excise duty 1,100.00advance to staff members 12,736 ..... [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, who has applied under sections 397 and 398, has the support or consent of the requisite number of members, is a question of fact, which can be gathered from the facts and materials on record ..... in chapter vi, are provisions, which were introduced, for the first time, in the indian companies act, 1913, in the form of section 153-c, section 153-c being based, in turn, on section 210 of the english companies act, 1948 which had introduced, for the first time, in england, the scheme, which we, now, find incorporated in sections 397 .....

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Jan 13 2016 (HC)

Pema Khandu and Others Vs. Nabam Rebia, Speaker of the Arunachal Prade ...

Court : Guwahati

..... of the order that the power of the governor to send message to the house is with respect to a pending bill in the house and this power under article 175(2) cannot be utilized to send message on a pending resolution for removal of the speaker and hence this appears to be an act of exceeding the jurisdiction, is equally erroneous and is based on incorrect understanding of not only the scope of art 175 but also the scope of discretionary powers of the governor under the ..... pandh 439, the powers of the governor, with respect to the appointment/removal of the vice-chancellor of maharshi dayanand university, rohtak under the maharshi dayanand university (amendment) act, 1980 were considered wherein a direction was sought with regard to the renewal of the term of the vice-chancellor of the said university. ..... (2) a house of the legislature of a state shall have power to act notwithstanding any vacancy in the membership thereof, and any proceedings in the legislature of a state shall be valid notwithstanding that it is discovered subsequently that some person who was not entitled so to do sat or voted or otherwise ..... larger conspiracy hatched inter alia between the 14 disqualified mlas, bjp and the central government to overthrow the present government using unconstitutional means. ..... the governor in certain contingencies the president may make such provision as he thinks fit for the discharge of the functions of the governor of a state in any contingency not provided for in this chapter. ..... (2004) .....

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Oct 03 2007 (HC)

Oriental Insurance Co. Ltd. Vs. Smt. Laxmi Rani Biswas and ors.

Court : Guwahati

..... out of place to note that 'subordinate courts have been dealt with in chapter vi of the constitution and article 235 of the constitution gives the high court 'the control over district courts and courts subordinating thereto' by providing for powers like the posting and promotion, and the grant of leave to person belonging to the judicial service of a ..... supra), while analyzing the decision in sadhana lodh (supra) this, 'if the objections raised on behalf of the respondents that sadhana lodh (supra) bars jurisdiction of the high court completely under articles 226/227 of the constitution is accepted, the same would not only be contrary to the established law of the land, as has been indicated hereinabove, but also prove disastrous, for ..... vested in the high courts under articles 226 of the constitution of india and power of superintendence conferred on the high courts under article 227 of the constitution form part of the basic structure of the constitution and whether the powers, so given to the high courts, can be taken away by amendment of the constitution or ..... 2004 (1) glt 497, it is submitted, on behalf of the respondents, that the decision in sukla dev nath (supra) has clearly laid down that an insurer cannot invoke revisional jurisdiction of the high court under section 1 15 of the code, for, entertaining such revision would be tantamount to expanding the limited right of appeals, which the legislature has chosen to provide to the insurers under section 149(2) of the act ..... .....

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