Court : Guwahati
Decided on : Dec-18-2006
..... is not under any statutory obligation to pay the bonus @ 4% which adversely affected the workers and considering the grievances made by the workers, the payment of bonus act was amended by amending act (43 of 1977) (48 of 1978) (50 of 1980) and (66 of 1980) wherein and whereunder 8.33 percent has been provided for payment of a ..... s.n. sarma, learned senior counsel appearing for the petitioner has taken this court to the pleadings of the parties, the evidence on record and the provisions of the act (amendment act 23 of 1976) and argued that since the tribunal has recorded a finding that there was no allocable surplus for the accounting year, 1975, there is no question ..... surplus is not there, whether the workmen of the assam oil company were not entitled to any bonus for the said year of 1975. the payment of bonus (amended act), 1976, was deemed to be effective from september 25, 1975 and this superseded the ordinance which was in the field in this regard. the allocable surplus, has .....
Tag this Judgment!Court : Guwahati
Decided on : May-30-2006
..... the assessing officer below do not call for any interference.61. due to specific limitation/restriction embodied in the provision of section 8(2)(f)(vii) of the assam act on being amended and bearing in mind the fact situation occurred in gemini cashew's case as already recorded in paragraphs 24(b) and (c)(pages 528 and 529 supra) hereinabove, ..... the ratio of gemini cashew's case to the extent of maintenance of accounts on the mercantile system has no applicability herein.62. since the amended provision of section 8(2)(f)(vii) of the assam act was not brought to the notice of the single bench in pronouncement of phukenbari's case , we are constrained to hold that in the absence ..... f)(vii) the scope of the provision has been widened and the same has been put at par with that of section 37 of the central act and as such, the legislative intent in making such amendment is very clear. according to him, the intention is precisely to give a wider meaning to the provisions of section 8(2)(f)(vii) .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-17-2006
..... 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 ..... refused to give his sanction to the imposition of entry tax on textiles and fabrics, the impugned notification, the impugned ordinance and the impugned aet (second amendment) act, 2005, imposed entry tax on textiles and fabrics. such imposition of tax, submits dr. todi, is wholly against the letter and spirit of the proviso ..... expensive in comparison to similar products produced in refineries in other states where there is no entry tax (e.g., west bengal) and, therefore, far less competitive.144. from the above averments made in wp(c) no. 4775/2005, it clearly transpires that according to the petitioners, the movement or transportation of crude .....
Tag this Judgment!Court : Guwahati
Decided on : Feb-01-2006
..... rule no. 4736 of 1997 photovisual (assam) private limited v. commissioner of taxes.8. the learned additional advocate-general per contra has argued that following the constitution (forty-sixth amendment) act, 1982, clause (29a) of article 366 was inserted defining 'tax on sale or purchase of goods' to mean amongst others, a tax on the transfer of property in ..... a bearing on the issues to be adjudicated upon. clause (29a) of article 366 of the constitution of india inserted by the constitution (46th amendment) act, 1982 is extracted hereinbelow :article 366(29a).... 'tax on the sale or purchase of goods, includes...(b) a tax on the transfer of property in goods ( ..... best of his judgment, assessment of tax payable by such dealer.15. a combined reading of the provisions of the constitution and the act, referred to above, makes it abundantly clear that with the 46th amendment of the constitution, a levy on the transfer of property in goods (whether as goods or in some other form), involved in .....
Tag this Judgment!Court : Guwahati
Decided on : Apr-25-2006
..... matter of appeal before the tribunal ?3. whether in view of the specific grounds of appeal taken by the appellant before the tribunal and no prayer for amendment of the grounds of appeal having been made before the tribunal, the tribunal has not exceeded its power and jurisdiction in deciding on a different issue altogether which ..... appearing on behalf of the revenue.4 dr. saraf, learned senior counsel, appearing on behalf of the assessee, referring to the provision of section 43b of the act has submitted that as the assessee did not claim any deduction in the profit and loss account of the relevant assessment year in respect of the employees' contribution towards ..... tribunal has exceeded its jurisdiction in interfering with the decision of the learned commissioner of income-tax (appeals) in that regard as under section 254 of the act the learned tribunal has to confine itself to the grounds urged in the appeal. the learned senior counsel in support of his contention has placed reliance on a .....
Tag this Judgment!Court : Guwahati
Decided on : Aug-09-2006
..... provision to the effect that the orders passed by the recovery officer shall be deemed to have been made by the tribunal as contained in the pre-amended section 30 of the act has been done away with and now, anybody aggrieved, can prefer appeal within the tribunal and he is not required to approach the appellate tribunal.29 ..... 2003 which is rs. 30,000/-, since the amount involved in the execution proceeding is more than rs. 30,00,000/-.28. after the amendment of section 30 of the act brought by act-i of 2000 with effect from 17.1.2000, the provision has been made for preferring appeal within the tribunal and not before the appellate ..... for preferring appeal is misconceived. mr. sharma, learned counsel submitted that having regard to the earlier position and its effect before the amendment of the act of 1993, the rule making authority brought the amendment in 2003 prescribing particular fee to company the appeal and there is nothing wrong in it.21. i have considered the submissions made .....
Tag this Judgment!Court : Guwahati
Decided on : Feb-02-2006
b. sudershan reddy, c.j.1. this appeal raises the following questions:(1) whether proviso to section 80 of the missing autonomous council act, 1995, as amended, confers power on the state government to remove members of the interim general council or the executive council as the case may be appointed under ..... considerations.5. before we proceed to consider the submissions made during the course of hearing of this writ appeal, it would be appropriate to notice section 80 of the act, which reads as under:80. transitional provision. - the government shall, as soon as possible, take steps for the constitution of an interim general council by nomination ..... an interim general council by nomination and to nominate executive council therefrom to perform duties till the general council is constituted in accordance with the provisions of the act. the whole thing is transitional in nature. the nomination so made to the interim general council or to the executive council is not for any particular period; .....
Tag this Judgment!Court : Guwahati
Decided on : Jan-03-2006
..... obtain a divorce by laying it down that a petition for divorce may not be made within one year from the date of marriage according to the latest amendment act, 1976, when section 15 lays down the limitations of right of divorce person to marry again.8. divorce can be obtained in any of the grounds ..... in the act. the subject is very much dealt within sections 13, 14 and 15 of the act by 1976 amendment of the act, section 13(b) has been inserted permitting divorce by mutual consent. section 13 prescribes the circumstances in ..... of western education and contract, had enlightened views and preached social reforms, including enactment of divorce laws.prevailing legal position:7. after independence, the hindu marriage act, 1955 was enacted introduced vital and dynamic changes in the hindu law of marriage and divorce. the clear provisions for divorce in certain circumstances have been laid down .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-17-2006
..... in the explanation to article 286(1)(a), as the same stood prior to its deletion by the constitution sixth (amendment) act, 1954, constitution bench, in anwar khan mehboob co. : [1961]1scr709 observed thus (page 702 of stc):9....the act of consumption with which people are most familiar occurs when they eat, or drink or smoke. thus, we speak ..... 19(1)(g) of the constitution of india inasmuch as such manufacturers, contends mr. joshi, shall be compelled to close down their business in the face of stiff competition from the manufacturers of similar products, located outside the state. it is the submission of mr. joshi that levy of entry tax on the manufacturers of the cement ..... of india or such goods are otherwise despatched outside the state by way of stock transfer and if he is a registered dealer under the central sales tax act, 1956 (central act 74 of 1956).17. from a careful reading of section 5, it becomes clear that exemption from payment of entry tax has been granted subject to three .....
Tag this Judgment!Court : Guwahati
Decided on : Aug-02-2006
..... time, when the suit was instituted, the code of civil procedure (amendment) act, 2002, was not in force. it is in the backdrop of this crucial factor that the present revision needs to be considered.17. it is true, as pointed out by ..... position of law as indicated hereinabove, when i turn to the facts of the present case, what becomes glaringly noticeable to the eyes is that the code of civil procedure (amendment) act, 2002, has come into force with effect from 1st july, 2002, whereas the present suit was instituted on 4th december, 2001. it is, thus, clear that at the ..... the supreme court, in smt. rani kusum v. smt. kanchan devi and ors. reported in (2005) 5 scc 705, observed as follows:9. order 8, rule 1 after the amendment casts an obligation on the defendant to file the written statement within 30 days from the date of service of summons on him and within the extended time falling within .....
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