Court : Guwahati
..... central excise [2005] 179 elt 15 being on the basis of a draft proposed circular in connection with the payments of interest on the amount deposited as a precondition for hearing of the appeal under the central excise tarrif ..... 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 ..... act, it is not ..... counsel ..... a legislative policy and guidelines for its execution are brought ..... ..... ..... for freedom ..... ..... ..... central sales tax ..... tariff wall or fiscal barrier to attract the ..... ..... act, 2001 (assam act 4 of 2001)(in short, 'the principal act') with a view to levy tax on entry of goods, into any local area of assam for consumption, use ..... scope for scrutiny of such legislation ..... act, 2003 (assam ..... for the reason that ..... for their own consumption with a view to avail benefit of lower rate of tax under the central sales tax ..... ..... ..... used ..... for construction and maintenance of roads, but also to defray the cost incurred ..... act is not to be spent for the purpose of providing trading facility, because the said provision gives the discretion to the state government to prescribe such sum of the proceeds ..... act and as the impugned notifications have been issued by way of delegated legislation in exercise of the power conferred under sub-section (4) of section 3 of the said act ..... future or the past largely depends on the saving clause as applicable.144 ..... reserving to itself control over .....
Tag this Judgment!Court : Guwahati
..... 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. ..... 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. ..... (broadly defined as to cover all estates in /the country, and to cover all possible kinds of rights in estates, as shown by sub-clause (b) of clause (2) of ..... it has been also suggested that the legislation impugned puts a bar on future acquisition of property (vide section 20 of the act) and makes certain offences penal under the act and is, therefore, hit by articles 19(1)(f) and 20 of the constitution. ..... the act also purported to create a pool of the surplus area in excess of the reserved area for resettlement of tenants, who were liable to pay rent to the landlord when inducted, and the act made provision for conferring on certain classes of tenants the right to purchase lands held by ..... order to save legislation effecting agrarian reforms, we have every reason to hold that those expressions have been used in their widest amplitude, consistent with the purpose behind those amendments. .....
Tag this Judgment!Court : Guwahati
..... provisions of the assam municipal 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 ..... . there may be another view which is equally possible, namely, that in respect of certain areas the siem of mylliem reserved his territorial rights, although the municipality exercised its administration over the rest of the village, say in the case of the rights and powers of the siem of mylliem in respect ..... . 1948, in exercise of powers conferred by section 3(2) of the extra-provincial jurisdiction act, 1947, that is, the foreign jurisdiction act, 1947, the central government delegated to the governor of assam 'the power to make orders conferred by section 4 of the said act in respect of the khasi states including the shillong administered areas': vide gazette of ..... we find that on certain occasions, in the 19th century, the scheduled districts act and the laws local extent act of 1874 were used, applied and british indian laws were extended to the areas ..... to describe the boundaries of the villages as they might be extended in future, vide letter no .....
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