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 ..... 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 ..... -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 ..... 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. ..... leading to the issuance of the impugned orders and filing of the present writ petition are indicated below as has been enumerated in the 'synopsis and list of dates and .....
Tag this Judgment!Court : Guwahati
..... to remedy this situation, clause (1a) was inserted by the 15th amendment act, 1963, conferring thereby on the high court's jurisdiction to entertain a petition under article 226 against the union of india or any other body or authority, located in delhi if the cause of action arose ..... authorised officer may serve an order on the owner or the person who is in immediate possession or control thereof that he shall not remove, part with or otherwise deal with it, except with the previous permission of such authorised officer and such action of the authorised officer shall be deemed to be seizure of such valuable article or thing under clause (iii) :provided also that nothing contained in the second proviso shall apply in case ..... aforementioned and that no case for interference could be made out by the writ petitioners warranting interference by the high court, have preferred the remaining four appeals enlisted above, namely, 240 of 2004, 239 of 2004, 350 of 2004 and 354 of 2004, which ..... entirely on the said report of the cag, but on a set of information including the report of the cag, and even after keeping the report of cag excluded from the purview of consideration, the remaining information in the possession of the authorities concerned was sufficient to lead them to form the 'belief' as was required under section 132(1) and the authorities concerned could have, therefore, legally acted upon the same. ..... privileges, proceedings and usage of parliament) (18th edition--chapter v--page 64) .....
Tag this Judgment!Court : Guwahati
Reported in : (2005)196CTR(Gau)318,[2005]275ITR502(Gauhati)
..... to remedy this situation, clause (1a) was inserted by the 15th amendment act, 1963, conferring thereby on the high court's jurisdiction to entertain a petition under article 226 against the union of india or any other body or authority, located in delhi if the cause of action arose ..... authorised officer may serve an order on the owner or the person who is in immediate possession or control thereof that he shall not remove, part with or otherwise deal with it, except with the previous permission of such authorised officer and such action of the authorised officer shall be deemed to be seizure of such valuable article or thing under clause (iii) :provided also that nothing contained in the second proviso shall apply in case ..... aforementioned and that no case for interference could be made out by the writ petitioners warranting interference by the high court, have preferred the remaining four appeals enlisted above, namely, 240 of 2004, 239 of 2004, 350 of 2004 and 354 of 2004, which ..... entirely on the said report of the cag, but on a set of information including the report of the cag, and even after keeping the report of cag excluded from the purview of consideration, the remaining information in the possession of the authorities concerned was sufficient to lead them to form the 'belief' as was required under section 132(1) and the authorities concerned could have, therefore, legally acted upon the same. ..... privileges, proceedings and usage of parliament) (18th edition--chapter v--page 64) .....
Tag this Judgment!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. ..... (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. ..... sen, from whom we had the benefit of the leading argument in these cases, has contended that the whole object of the act is contained in the preamble itself and the court should not look beyond the preamble to ascertain the purpose of the .....
Tag this Judgment!Court : Guwahati
..... the magistrates who were not appointed to the judicial service of the state can be brought into the judicial service by way of a notification under article 237 of the constitution and that till the time there is separation of judiciary or a notification under article 237 is issued, there is no question of considering the executive officers or even magistrates for appointment to the post of district judge or a high court judge even though the ..... of the cr.pc, the provisions of the code other than those relating to chapters viii, x and xi thereof shall not apply to the state of nagaland and to the tribal areas which naturally included the then mizoram. ..... constitution for the enactments referred to article 395, and the law in force in the territory of india immediately before the commandants of the constitution remains in force, until altered or repealed or amended by competent legislator or other competent ..... under section 9 of the tada act, 1987, the central government or a state government may, by ..... whether the governor can appoint as district judges persons from services other than the judicial service, that is to say, can he appoint a person who is in the police, excise, revenue or such other service as a district judge? ..... dutta, learned senior counsel leading the argument in both the writ petitions ..... superintendent of police as reported in (2004) 3 scc 767, while allowing transfer of criminal case from the court of additional sessions judge, chennai in the state of tamil nadu to the .....
Tag this Judgment!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 .....
Tag this Judgment!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 ..... 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 c of ..... proceeding, civil or 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 ..... before dealing with the question of controversy and the arguments advanced by the learned counsel for the parties, it would be convenient to give a brief 'resume' of the constitutional background leading to the formation of the sixth schedule which contains in relation to administration of .....
Tag this Judgment!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 ..... 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, ..... [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 ..... a .....
Tag this Judgment!Court : Guwahati
..... to remedy this situation, clause (1a) was inserted by the 15th amendment act, 1963, conferring thereby on the high court's jurisdiction to entertain a petition under article 226 against the union of india or any other body or authority, located in delhi if the cause of action arose ..... authorised officer may serve an order on the owner or the person who is in immediate possession or control thereof that he shall not remove, part with or otherwise deal with it, except with the previous permission of such authorised officer and such action of the authorised officer shall be deemed to be seizure of such valuable article or thing under clause (iii):provided also that nothing contained in the second proviso shall apply in case ..... aforementioned and that no case for interference could be made out by the writ petitioners warranting interference by the high court, have preferred the remaining four appeals enlisted above, namely, 240 of 2004,239 of 2004,350 of 2004 and 354 of 2004, which ..... on the said report of the cag, but on a set of information including the report of the cag, and even after keeping the report of cag excluded from the purview of consideration, the remaining information in the possession of the authorities concerned was sufficient to lead them to form the 'belief' as was required under section 132(1) and the authorities concerned could have, therefore, legally acted upon the same. ..... privileges, proceedings and usage of parliament (18th edition-chapter v-page 64) ..... excise and .....
Tag this Judgment!Court : Guwahati
..... (2) where any proceedings in relation to any offence committed under this act on or after the commencement of the narcotic drugs and psychotropic substances (amendment) act, 1988 are pending before a court of session, then, notwithstanding anything contained in sub-section (1), such proceeding shall be heard and disposed of by the court of session: provided that nothing contained in this sub-section shall affect the power of the high court under section 407 of the code of criminal ..... on the one hand and to delay trial of cases on the other is clearly unfair and unreasonable and contrary to the spirit of section 36(1) of the act, section 309 of the code and articles 14, 19 and 21 of the constitution ..... all these provisions lead to the only conclusion that the offences under the ndps act, which are punishable for more than 3 years, are to be tired by the court of sessions/special courts and the procedure provided for sessions trial cases under chapter-xviii of the ..... 1973, in relation to an accused person in such case who has been forwarded to him under that section; (d) a special court may, upon perusal of police report of the facts constituting an offence under this act or upon complaint made by an officer of the central government or a state government authorised in his behalf, take cognizance of that offence without the accused being committed to it for trial. 36-c. ..... 2004 under section 20 (b) (ii) (c) of the narcotic drugs and psychotropic substance act, 1985 (in short ndps act .....
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