Court : Guwahati
..... the other argument per contra advanced on behalf of the appellants herein was that in view of the provision of section 91 of the indian evidence act, it was not open to any authority to accept any excuse against the specific provision relating to short supply and thus the learned arbitrator is estopped from travelling beyond clause 3 of ..... the relevant provision regarding interest appearing in clause (b) of sub-section (7) of section 31 of the arbitration act reads as follows:(b) a sum directed to be paid by an arbitral award shall, unless the award otherwise directs, carry interest at the rate of eighteen per centum per annum from the date of the award to the ..... -appellants herein preferred a petition under section 34 of the arbitration and conciliation act, 1996 (for short 'arbitration act') before the learned district judge, west tripura, agartala in misc. ..... it is, therefore, to be seen whether the arbitrator in the case on our hand has acted within the parameters of the agreement in making the award, which has found eloquent support in the judgment of the learned district judge ..... this court has considered the provisions of section 30 of the act in several cases and has held that the court while exercising the power under section 30, cannot re-appreciate the evidence or examine correctness of the conclusions arrived at ..... rallia ram reported in : [1964]3scr164 , the nature of an arbitration award and its binding effect have been more prominently pronounced in para 13, which is .....
Tag this Judgment!Court : Guwahati
..... for general category, so that, all types of candidates including sc/st candidates could apply to the post since the said 'college' was started in the year 1964, however, the 'act, 1987' came later; therefore, for the period of 14 years (1978-1964) the vacancies were filled up on merits without reservation and when these teachers were gradually retiring, the college authorities are trying to fill up the vacancies ..... question is an aided college where out of total strength of 63 lecturers, 7 posts are to be reserved for scheduled caste candidates in reference to 'act, 1978' whereas, there is only (01) one scheduled caste candidate out of (07) seven reserved posts, as such, a backlog of scheduled caste candidates ..... respondent authorities as well as the college authorities could not explain as to why the reservation policy and constitutional mandate of the 'act, 1978' as well as the provisions of 'rules, 1983' were not followed despite repeated reminders by the petitioner, director of national commission ..... state and the college authorities have not only failed to observe reservation policy but have acted in such a manner that their conduct is not free from suspicion and documents referred and ..... since the said college authorities on earlier occasions had violated the provisions of the 'act 1978,' in the matter of appointment, therefore, the director, national commission for scheduled caste/scheduled tribes by a letter dated 12.02.2001 had requested the principal and secretary, special body .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Guwahati
..... whether, on the facts and circumstances of the case and having regard to the provisions of sections 80hh(5) and 80-i(7) of the income-tax act, 1961, the appellate tribunal is justified in upholding that the assessee's company ought to have submitted audited account in support of the claim for deduction under sections 80hh and 80-i in respect of its new industrial undertaking ..... materials available and assumed the role of an appellate authority in the suo motu exercise of his revisional jurisdiction and on a reappreciation of the available data concluded that the computation of profit of the petrochemical unit of the petitioner in the manner provided in sub-section (6) and sub-section (8) of section 80hh and section 80-i presented exceptional difficulties requiring determination of the ..... in appeal though the learned tribunal upheld the assumption of jurisdiction by the commissioner of income-tax under section 263 of the act it set aside the above direction to the assessing officer in the following terms:moreover, one of the grounds of the assessee-company is that the learned commissioner of income-tax in order to pass the order under section 263 before it becomes time-barred ..... not only stated the reasons for not claiming deduction in the earlier years but also with reference to sections 80hh(5) and 80-i of the act, asserted that it being a limited company, no audited profit and loss account was required to be submitted. ..... in shivram poddar : [1964]51itr823(sc) , c. a ..... : [1964]51itr823(sc) .....
Tag this Judgment!Court : Guwahati
..... having held that tax laws were not immune from the operation of the article 301 or, for that matter, the constitutional scheme, embodied in part xiii, the constitution bench, in atiabari tea company limited (supra), clarified that it is not all taxes, which will hit article 301, but only such taxes, which, directly and immediately, restrict trade, for, it is only direct ..... 2003, clearly shows that though, at one stage, all kinds of textiles and fabrics were, in terms of the denial to accord sanction by the president, excluded from the ambit of the aet act, 2001, while bringing into force the act, on 1.10.2001, yet the state government, subsequently, by making use of the unbridled powers vested in it by sub-section (4) of section 3, has issued the impugned notification, dated 26.8.2003, aforementioned ..... , whether manufactured by handloom, power-loom or otherwise, biscuits, crude oil, tobacco including cigarette, cheroots, cigar, biri, zarda, khaini, sada and smoking mixture to the schedule of the aet act, 2001, with rates of tax specified in these notifications and after these notifications already stood challenged in the present set of writ petitions, the aet (amenment) ordinance, 2005, was brought into force ..... of these general considerations were may profitably refer to the observations made ..... state of assam : [1964]5scr975 , which laid down the test of 'some relation' between the tax collected and the facilities provided in the realm of compensatory tax, which the decision in ..... 1964 .....
Tag this Judgment!Court : Guwahati
..... in the state bank of patiala (supra), the hon'ble supreme court was seized with an issue under the companies (profits) surtax act, 1964. ..... the assessee being a company is required to prepare its profit and loss account in accordance with the provisions of parts ii and iii of schedule iv of the companies act, 1956. ..... the profits and loss account have been prepared as per relevant provision of the companies act, 1956 and the same is not in dispute ..... there is also no dispute that the appellant's profit has been computed as per provisions of parts ii and iii of schedule vi of the companies act, 1956. ..... , writing off such a doubtful debt cannot be a pre-condition for computation of the profit and loss account by a company as provided in section 115j of the act. dr. ..... supra) on the other hand shows that the assessing omcer cannot scrutinize the profit and loss accounts of the assessee-company certified by the statutory auditors. ..... appellant is a company incorporated under the provisions of the companies act, 1956. ..... section 115j is overriding in nature and other provisions of the act have no bearing in computing the taxable book profit under the said section ?3. ..... on the facts and circumstances of the case and in view of the provisions of section 115j(1a) of the act, the learned income-tax appellate tribunal was justified in holding that the provision for the doubtful debts has to be added back to the profits for the purpose of determination of the book profit under section 115j of the act ?2. .....
Tag this Judgment!Court : Guwahati
..... , is extremely relevant and is, therefore, reproduced as under:section 38 all suits of the nature for recovery of money falling within the definition of public demand pending in any civil court immediately before coming into force of this act shall abate so however that such abatement shall be without prejudice to the right of the state government, corporation, government company or bank, as the case may be, to recover such demand in accordance with the provisions of this ..... the inference that the scheme of recovery of 'public demand' is to the exclusion of the civil courts' jurisdiction gets reinforced from the statement of object and reasons of the said act, which reads as follows:there is at present no comprehensive state law for recovery of public demand which has been defined to mean any loan payable to a government, a corporation, a bank or a company in repayment of a loan, advance or grant or payment of interest, cost or other dues. ..... shall abate to the extent as indicated in section 38 itself and the indication is that the suit shall abate in such a manner that such abatement shall be without prejudice to the rights of the state government, corporation, government company or bank, as the case may be, to recover such 'public demand' in accordance with the provisions of the said act or any other law for the time being in force. .....
Tag this Judgment!Court : Guwahati
..... order 17 provides for reservation to st and sc candidates in accordance with the provisions of the assam scheduled castes and schedule tribes (reservation of vacancies in services and posts) act, 1978 and the rules therein. ..... . 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 appointment ..... the high courts acting under article 226 of the constitution, should not ordinarily issue directions for absorption, regularization, or permanent continuance unless the recruitment itself was made regularly and in terms of the constitutional scheme. ..... . parliament for giving effect to the provisions of article 16 of the constitution enacted the employment exchanges (compulsory notification of vacancies) act, 1959 .....
Tag this Judgment!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'. .....
Tag this Judgment!Court : Guwahati
..... ii, whether writ court has the power to inquire the conclusion of the disciplinary authority is concerned, it is to be stated that being disciplinary authority is a quasi judicial statutory authority, it has to act like a legal authority, though he is not a court, but he has to act with fairness, and it is his duty to examine the statements of prosecution witnesses and find out whether there is any evidence or not, in any way he ought to have seen that no innocent persons is to be punished, before ..... on some evidence, but at the same time apex court also stated where the conclusion of the disciplinary authority is wholly perverse and based on no evidence and/or no materials, in that case, the writ court cannot act as an idle spectator, it is the duty of the writ court to see the records of disciplinary proceedings and find out whether the conclusion is proper or not to do justice to the delinquent employee. ..... he further contends that the writ court has the power to inquire to the impugned conclusion of the enquiry authority as well as disciplinary authority, whether they acted on the basis of some evidence or materials or no evidence or no materials at all, to come to such conclusion that delinquent appellant is guilty for the charges levelled ..... goel reported in : (1964)illj38sc has already decided the matter to the aspect that 'in dealing with writ petitions filed by public servant who have been dismissed, or otherwise dealt with so as to attract article 311 (2), the high court .....
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