Court : Guwahati
..... recover the same as an arrear of land revenue.the aforesaid scheme of the act regarding payment and collection of arrears from defaulting dealers continued till the amendment of the act by the tripura sales tax (second amendment) act, 1981, which inserted a new section in the act, namely, section 26a to provide for special mode of recovery. the said section ..... notice is issued under this section shall be bound to comply with such notice and in particular, where any such notice is issued to a post office, banking company, or insurer, it shall not be necessary to produce any passbook, deposit receipt, policy or any other document for the purpose of any entry, endorsement or ..... the parties. we have perused the scheme of the act more particularly the provisions relating to payment and recovery of the amounts due under the act which have been set out above, as well as the provisions of section 26a of the act as inserted by the second amendment act of 1981. the said section was enacted with a .....
Tag this Judgment!Court : Guwahati
..... by a single judge of a high court, no further appeal shall lie from the judgment and decree of such single judge.' 5. the scope and ambit of an amending act was considered by the apex court in the case of hitendra vishnu thakur v. state of maharashtra reported in (1994) 4 scc 602 wherein the apex court observed as ..... it' (per lord devuil ponnamal v. arumogam 1905 ac 390). the right of appeal, where it exists, as a matter of substance and not of procedure (colonial sugar refining company v. irtin 1905 ac 368). (iii) right of appeal is statutory. right of appeal inherits in no one. when conferred by statute it becomes a vested right. in this ..... refer to the observations of the constitution bench in garikapati (supra) wherein the apex court observed as follows : '(i) that the legal pursuit of a remedy, suit, appeal and second appeal are really but steps in a series of proceedings all connected by an intrinsic unity and are to be regarded as one legal proceeding. (ii) the right of appeal .....
Tag this Judgment!Court : Guwahati
..... could be exercised only after launching a criminal prosecution for commission of any forest offence under sub-section (2) of section 52a of the indian forest (tripura second amendment) act, 1986. for convenience sake the said provision is reproduced below :'52a(2) where the authorised officer seizes under sub-section (1) of section 52 any ..... deb, j. 1. the order of learned district judge, west tripura, agartala passed under sub-section (5) of section 52a of indian forest (tripura second amendment) act, 1986 upholding the order of confiscation of the vehicle (lorry) belonging to the petitioner passed by the authorized officer (divisional forest officer) in exercise of ..... the learned advocate general vehemently argues that the order 'may' used in the aforesaid sub-section, having regard to the object to be achieved by tripura amendment act is to be construed as 'must' and, as such, confiscation of the seized property is obligatory upon the authorised officer. on perusal of the said provision .....
Tag this Judgment!Court : Guwahati
..... note that while the notifications imposing entry tax already stood challenged, in the present set of writ petitions, the legislature introduced, under the assam entry tax (second amendment) act, 2005, section8aby means of the impugned notification, dated 9.9.2005. section 8a, is, however, retrospective, for, it comes into force with effect from ..... for matters connected therewith.statement pf objects and reasonsit has come to the notice of the government that many bulk consumers such as tea companies, oil companies, etc., take recourse to inter-state purchase several items required for their own consumption with a view to availing benefit of lower rate of ..... free.111. in automobile transport (rajasthan) ltd. (supra), which is a decision of 7 judges bench, the correctness of the majority view, expressed in atiabari tea company ltd. (supra), came to be questioned. having examined all the three views, as indicated hereinabove, the majority, in automobile transport (rajasthan) ltd. (supra), held .....
Tag this Judgment!Court : Guwahati
..... as 'the tribunal').2. according to the petitioners, the impugned order dated 9.7.1998 has been passed ex-parte. while the petitioner no. 2 is a company registered under the indian companies act, 1956, the petitioner no. 1 is one of its directors. they are aggrieved by the proceeding in o.a. no. 13/1997 initiated and completed by ..... there is no indication as to what were the legal and constitutional grounds. with such statement, the prayer made in the application was to allow the petitioner to amend the writ petition. by order dated 4.6.1999, the application was allowed with the following order:having heard the learned counsel for the petitioner and after going ..... the proceeding before the tribunal, which has since attained finality after dismissal of the slp filed by it. the same matter cannot be re-agitated by filing a second writ petition, as has been done by the petitioners. their entire effort is to thwart the proceeding before the tribunal and recovery of debt by the respondent-bank. .....
Tag this Judgment!Court : Guwahati
..... of section 8(2)(f)(vii) of the assam agricultural income-tax act [as it stood prior to its amendment by the assam taxation laws (third amendment) act, 1989], without considering the implication of the second proviso to section 8(2) of the said act and the provisions of rule 5 of the assam agricultural income-tax rules ..... wholly and exclusively made in connection with agricultural operations in the tea estates. we, therefore, hold that if the appellant-company is able to convince the assessing authority with credible evidence that the expenses of entertainment including expenses on refreshment as a working condition in these tea ..... of refreshment as part of working conditions of employees engaged in agricultural operation and if such expenses were scientifically and properly apportioned by the appellant-company, the expenses could be treated as expenses incurred for the purpose of earning or deriving of agricultural income. the expenses for such deduction must be .....
Tag this Judgment!Court : Guwahati
..... : [1976]1scr552 and in agricultural market committee v. shalimar chemical works ltd. reported in : air1997sc2502 .(vi) whether omission of section 3(4) in the impugned act, by second amendment act, with effect from may 12, 2005, saves the actions taken under the said provision of law prior to may 12, 2005?53. the learned aag further submits ..... therein and for matters connected therewith.statement of objects and reasonsit has come to the notice of the government that many bulk consumers such as tea companies, oil companies, etc., take recourse to inter-state purchase of several items required for their own consumption with a view to availing benefit of lower rate of ..... assam for consumption, use or sale therein. the statement of objects and reasons of the act reveals that the impugned act has been enacted to curb the losses of revenue as many bulk consumers such as tea companies, oil companies take recourse to inter-state purchase of several items required for their own consumption with a .....
Tag this Judgment!Court : Guwahati
..... and the wealth-tax paid for the assets not connected with the business is not permissible to be deducted. soon after, the second or latter case was decided, under the wealth-tax (amendment) act, 1972, with retrospective effect from april 1, 1962, parliament declared that wealth-tax is prohibited from deduction by adding that sentence ..... income after certain adjustments is specified in the first and second schedules of the act. the rates of surtax are set out in the third schedule of the act. thus, surtax is levied on the chargeable profits of certain companies and it reduced the profits of the affected companies. 6. thus, income-tax, super-tax and surtax, ..... , high courts may follow that case. that court next held that surtax is charged on profits earned by companies and is determined with reference to the total income of the company under the income-tax act. the affected companies are liable to pay additional tax. surtax, therefore, cannot be deducted as expenditure. 15. the kerala high .....
Tag this Judgment!Court : Guwahati
..... barua seeks to place reliance on the provisions of section 17 of the act. as substituted by the amendment act no 34 of 1976. we may read the relevant portion of section 17:17 offences by companies, (1) where an offence under this act has been committed by a company(a) (i) the person, if any, who has been nominated under ..... the prevention of food adulteration (amendment) act, 1976. when the bill was piloted, no change in this section was contemplated. but the joint committee to which the bill was referred had to say the following by way of suggestions for the effective implementation of the act;section 17of the act, dealing with' offences by companies 'was outside the scope ..... issue warrant of arrest with bail of rs. 100/- to the partners gopal bagaria, arun kumar bagaria and kumud kumar seksaria. the address of kumud kr, seksaria is second floor, 120 mahatma gandhi road. calcutta 7, the address of other two is barpeta road. the manager has filed nomination paper. keep it on record. it is .....
Tag this Judgment!Court : Guwahati
..... proviso to section 188 of the code of criminal procedure, 1898, shall apply to any offence punishable under this section.section 23a was introduced by the central amendment act (act viii of 1952) giving discretion to the officer to direct payment of fine in lieu of confiscation which is otherwise mandatory under section 183 of the sea customs ..... to be a judicial proceeding within the meaning of section 193 and section 228 of the indian penal code (45 of 1860).' analogous provisions in section 240 of indian companies act were considered by the bombay high court in narayanlal bansilal v. maneck phiroze mistry : air1959bom320 . it was held that article 20(3) of the constitution should be ..... of the same were sent to the petitioner. the first respondent did not fix any other date for further enquiry.(d) after the gold was seized by the second respondent, the second respondent asked the petitioner, by his letter as per ext. a-11 dated 24.11.1959, to appear in his office in agartala at 9 a.m. .....
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