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Judgment Search Results Home > Cases Phrase: companies profits surtax act 1964 Court: guwahati Page 11 of about 137 results (0.055 seconds)

Jul 19 2006 (HC)

State of Arunachal Pradesh and ors. Vs. Nefa Udyog and ors.

Court : Guwahati

..... be calculated and made payable under section 4, we are clearly of the view that the language employed in section 6 clearly says that any person entitled to recover the amounts due from a buyer under section 6 of the act, shall do so by way of a suit or other proceeding under any law for the time being in force, which means, generally we will have to construe that by referring to 'suit or other proceeding', it necessarily ..... petitioners that holding of a permanent registration certificate, as a small scale industry, is a condition precedent for attracting the provisions of the interest on delayed payments to small scale and ancillary industrial undertakings act, 1993 (in short, 'the act of 1993') and the writ petitioners committed fraud by deliberately suppressing from this court that they were not holding a permanent registration certificate and that their application for permanent registration certificate had not ..... the act of 1993, 'supplier' means, an ancillary industrial undertaking or a small scale industrial undertaking holding a permanent registration certificate issued by the directorate of industries or a state (or union territory) and includes-(i) the national small industries corporation being a company, registered under the companies act, 1956, and (ii) the small industries development corporation of a state or a union territory, by whatever name called, being a company registered under the companies act, 1956.18 ..... of andhra pradesh : [1964]5scr174 , the supreme court .....

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Jan 29 2008 (HC)

Goutam Das and anr. Vs. State of Tripura and anr.

Court : Guwahati

..... aforesaid, any part of his statement, if duly proved, may be used by the accused, and with the permission of the court, by the prosecution to contradict such witness in the manner provided by section 145 of the indian evidence act, 1872 (1 of 1872); and when any part of such statement is so used, any part thereof may also be used in the re-examination of such witness, but for the purpose only of explaining any matter referred to in his ..... to give reason why the other part of the statement of the approver could not be believed.it is a settled legal position that for taking aid from section 34 ipc, it is not necessary that the individual act of the accused persons has to be proved by prosecution, though may be, in a given case, difficult to prove the common intention by direct evidence. ..... liability of one person for an offence committed by another in the course of criminal act perpetrated by several persons arises under section 34 if such criminal act is done in furtherance of a common intention of the persons who join in committing the ..... this provision intends to meet a case in which it is difficult to distinguish between the acts of individual members of a party, who act in furtherance of a common intention of all or to prove exactly what part was taken by each one ..... the true content of the section is that if two or more persons intentionally do an act jointly, the position in law is just the same as if each of them has done it individually ..... uttar pradesh reported in : [1964]8scr133 . .....

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Feb 01 2007 (HC)

Wilbirthforth MomIn Vs. State of Meghalaya and ors.

Court : Guwahati

..... inquiry report, the impugned termination order dated 01.07.99 was approved by deputy inspector of schools on 12.05.2000 as such these orders dated 01.07.99 and 12.05.2000 require no interference by this court, despite the fact that section 9(2) of the 'act' has indicated terminating the service of an employee with prior approval of the competent authority, giving approval prior to passing of the termination order is only a directory and not mandatory and the approval shall have to be treated ..... state of mysore : [1960]3scr742 , the supreme court observed that the minister or officer invested with the power to hear objections to a scheme is acting in his official capacity and unless there is reliable evidence to show that he is actually biased, his decision will not be liable to called in question merely because the objects to the government scheme are heard by ..... ramjee : [1977]2scr904 .as regard the rule audi alteram partem, up to 1964 the legal position in england was that injudicial and quasi-judicial proceedings opportunity of hearing had to be given, but it was not necessary to do so in ..... (xx) the requirement of 'fairness' implies that even an administrative authority must not act arbitrarily or capriciously and must not come to a conclusion which is perverse or is such that no reasonable body of persons properly informed could arrive at; ..... shall have no application if it is not expressly enshrined in the articles of association, statute or rules of any other government company. .....

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Oct 16 2007 (HC)

Deba Kumar Das Vs. Gauhati High Court and ors.

Court : Guwahati

..... of two years of probationary period they automatically became confirmed under the said rules, the apex court reiterated its view in sukhbans singh, surpa, and concluded that even though a probationer may have continued to act in the post to which he was appointed on probation, he could not become a permanent servant merely because of efflux of time, unless the rules of service which governed him specifically laid down that the ..... that the administrative judge or the administrative committee is a mere instrumentality through which the entire court acts for the more convenient transaction of its business, the assumed basis of the arrangement being that such instrumentalities would act in furtherance of the broad policies evolved from time to time by the high court as ..... rule 13(1) requires that when the administrative committee had acted under rule 3, the relevant papers shall be laid on the tables and these shall be circulated to all the judges as soon after each meeting as possible, a notice stating the matters) which ..... of the impugned decision so as to wan-ant the application of article 311 of the constitution of india and no enquiry under the above constitutional provision or the assam services (discipline and appeal) rules, 1964, was thereafter called for.9. ..... it held that an order of confirmation is a positive act on the part of the employer, which it is required to pass in accordance with the rules governing the question of confirmation subject to a finding that the probationer is .....

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Mar 22 2005 (HC)

M.S. Associates Vs. Uoi

Court : Guwahati

..... relation to cognizable cases, it logically follows that by using the word 'information', the legislature has given the liberty and has thereby made it, in fact, a duty of a police officer to act upon the 'information' if the same discloses commission of cognizable offence irrespective of the fact as to the source from which such an 'information' has been received, particularly, when the constitution does not ..... person who is found to be in possession or control of any books of account or other documents maintained in the form of electronic record as defined in clause (t) of sub-section (1) of section 2 of the information technology act, 2000 (21 of 2000), to afford the authorised officer the necessary facility to inspect such books of account or other documents;(iii) seize any such books of account, other documents, money, bullion, jewellery or other valuable article ..... jewellery or other valuable article or thing represents either wholly or partly income or property which has not been, or would not be, disclosed for the purposes of the indian income tax act, 1922 (11 of 1922), or this act (hereinafter in this section referred to as the undisclosed income or property), then,(a) the director general or director or the chief commissioner or commissioner, as the case may be, may authorizse ..... company ..... company ..... 1964]52itr355(sc) , the apex court held that the assessee is not entitled to a copy of the reasons recorded at the time of issue of notice under section 34 of the indian income tax act .....

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Sep 09 2008 (HC)

Hemanta Bhattacharjee and ors. Vs. State of Assam and ors.

Court : Guwahati

..... : (1972)illj565sc , wherein while clarifying that regularization was not a form of appointment, it was held that ratification or regularization is possible of an act which is within the power and province of the authority but there has been some non-compliance with procedure or manner which does not go to the root of the ..... learned tribunal also negated the plea of the bar of limitation recording that the appeal had been filed as permissible under section 4(2) of the assam administrative tribunal act, 1997 as the appeal/representation of the appellants against the provisional gradation list had remained undisposed for nearly 6 months. ..... appellants have maintained that the decision of the learned tribunal is nonest in law as it was debarred under section 4 of the act to entertain the appeal before it, the mandatory prerequisites embodied in sub-section (2) thereof not having been observed.25. ..... argued that as the learned tribunal lacked jurisdiction to entertain the appeal before it, the conditions precedent contained in section 4(2) of the assam administrative tribunal act, 1977 (hereafter for short referred to as the 'act'), not having been complied with, the judgment rendered by it, is non est in law. ..... bhattacharjee insisted that not only a presumption of validity of the official acts pertaining to the process of appointment of the special recruits is available, deviation, if any, from the rules must be construed to be in deemed relaxation of the prescriptions thereof, under rule .....

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Apr 12 2007 (HC)

Smt. Fullara Debbarma Vs. the Union of India (Uoi) and ors.

Court : Guwahati

..... was made for and on behalf of the detenu to the central government?ii) whether non consideration of report of failure to take decision on the report or delay in disposal of report of state or representation of detenue by central government could be justifiable under 'act 1980' without satisfactory 'explanation and reasons recorded existing on the record?iii) whether non mentioning of period of detention in the detention order by the state government is fatal?iv) whether the effective date of detention order passed ..... of a detention order (hereafter in this sub-section referred to as the earlier detention order) shall not (whether such earlier detention order has been made before or after the commencement of the national security (second amendment act 1984) bar the making of another detention order (hereafter in this sub-section referred to as the subsequent detention order) under section 3 against the same person:provided that in a case where no fresh facts have arisen ..... union of india : 1990crilj1232 , a three-judge bench of the supreme court, taking into account the earlier decision of the supreme court including the constitution bench decision in rameshwar shaw (1964 (1) cri lj 257) (supra), observed as follows:the decisions referred to above lead to the conclusion that an order for detention can be validly passed against a person in custody and for that purpose it is necessary that the grounds of .....

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Nov 21 2005 (HC)

Sushil Kumar Barua Vs. Golok Chandra Kalita

Court : Guwahati

..... accused-petitioner and others by levelling against them false accusations, and (ii) that the learned trial court had no jurisdiction to take cognizance of the offences against the accused-petitioner inasmuch as the act allegedly done by the accused petitioner was, in fact, done in the discharge of his official duties and it was not permissible to proceed against him without requisite sanction having been granted ..... thus:it is not therefore every offence committed by a public servant that requires sanction for prosecution under section 197(1) of the criminal procedure code; nor even every act done by him while he is actually engaged in the performance of his official duties; but if the act complained of is directly concerned with his official duties so that, if questioned, it could be claimed to have been done by virtue of the office, then ..... we have expressed the view in that case that there must be a reasonable connection or nexus between the alleged act and the duty or authority imposed upon the officer under the bombay police act or any other enactment conferring powers on the police under the colour of which the act may be said to have been done.it is apparent in this case that the first information report was recorded on ..... venugopal : [1964]3scr742 , in which the effect of section 53 of the madrass district police act was construed by this court and it was held that the protection of that section cannot be extended to police officers accused of beating a person suspected of a .....

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Dec 04 2006 (HC)

National Insurance Co. Ltd. Vs. Sandhya Rani Das and ors.

Court : Guwahati

..... it has been argued on behalf of the petitioner/insurance company that direction for making payment of interest by the petitioner/insurance company is beyond the scope of the provisions of 'compensation act', therefore, to deal the validity and scope of impugned order in context of the jurisdictional and supervisory power or review, the writ petition under article 227 of the constitution could be ..... scope whether giving direction for making payment of interest by the petitioner-insurance company is dehors or contrary to the provisions of 'compensation act' cannot be segregated or taken separately or in isolation. ..... even if the petitioner insurance company is not aggrieved with the quantum of compensation but has fully participated in the suit/claim petition, in such circumstances being aggrieved by the direction of the commissioner, workmen's compensation for making payment of interest to the claimant, the proper course would also be to prefer appeal under section 30 of 'compensation act' and not to resort to avail the remedy of preferring writ petition/civil revision petition under article 227 of ..... respectful consideration when the petitioner-insurance company is aggrieved by and dissatisfied even with the quantum of compensation as well as direction given by the commissioner, workmen's compensation for making payment of interest by the insurance company (not by the employer), in such circumstances, the insurance company has to prefer appeal under section 30 of 'compensation act'. .....

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May 19 1980 (HC)

P. Chandra Mouli Etc. and ors. Vs. Union of India (Uoi)

Court : Guwahati

..... the first decision is not relevant to decide the controversy at hand because what has been stated in para 16 which has been read out by shri laskar is that each and every provision of the act is a law made by the parliament and if any such provision (and not only section 21) tends to affect the fundamental rights, that provision would not be void, as it must be taken that parliament ..... that as gref personnel are not subject to 'military discipline' of which reference has been made in section 63 of the act because of the deletion of the word 'military' while applying the act to gref, participation in black flag demonstration cannot be regarded as inimical to any form of civil discipline, as distinguished from ..... the reason given was that if it was to be otherwise, the effect would be that a member would be disqualified, when he acts as a councillor, but he would be eligible at once for re-election to the vacant office, the period of five years have ..... apply to the gref, and which would not apply according to me, because rules 19-21 are related to section 21 of the act, the fourth charge under section 63 as framed cannot stand and i therefore quash the same.15. ..... 23-9-60 issued in exercise of powers conferred by section 4(i) of the army act, 1950 (the act for short), the central government applied provisions of the act with the exceptions shown in schedule 'a' and subject to modifications mentioned in ..... empowerment by the coas is dated 10-2-1964 whereas the notification is dated 23-9-1960. .....

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