Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 4 amendment of section 5 Court: guwahati Page 1 of about 979 results (0.175 seconds)

Assam Company Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

..... binding on the agricultural income-tax officer.'15. in the case of tata tea ltd. : [1988]173itr18(sc) , the kerala agricultural income-tax (amendment) act, 1980, and the bengal agricultural income-tax (amendment) act, 1980, were under challenge before the supreme court under article 32 of the constitution. the explanation to section 2(a)(2) of the kerala agricultural ..... view of what we have discussed above, it appears to us that although the explanation to section 2(a)(2) of the kerala agricultural income-tax act, 1950, has been deleted by the amendment act of 1980, the result would still be the same, namely, that the kerala state legislature can impose tax only in respect of 60 per cent ..... is the position in respect of the powers of the legislature of the state of west bengal in spite of the amendments made by the said legislature by the amendment act of 1980 and earlier under the amending act of 1979 which was in force only for one year as we have stated before. it is not necessary to strike .....

Khanindra Nath Choudhury Vs. State of Assam and ors.

Court : Guwahati

..... a unit also ensures that upper ceiling limit of 50% is not violated. further, roster has to be post specific and not vacancy based.'96. the constitution (eighty first amendment) act, 2000 gives, in substance, legislative assent to the judgment of this court in r.k. sabharwal. once it is held that each point in the roster indicates a post ..... it may happen that the open competition channel may get choked if the entire cadre strength is taken as a unit. however, in r.k. sabharwal this court stated that the entire cadre strength should be ..... .10. in the case of m. nagaraj v. union of india reported in : air2007sc71 , the apex court observed thus:82. before dealing with the scope of the constitutional amendments we need to recap the judgments in india sawhney and r.k. sabharwal. in the former case the majority held that 50% rule should be applied to each year otherwise .....

Real Mazon India Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... the overwhelming purpose of the scheme and the state's responsibility for the due accomplishment thereof.52. besides as the state authorities have resorted to the amendments readily acting on the representations by the tac holders including respondents 6,7,8 and 9 enabling them, otherwise not eligible, to participate in the process, ..... noticeable phenomenon being that the tender conditions with experience as an essential condition of eligibility, fetch much higher rates, the impugned corrigenda to facilitate wider competition for competitive bids are in valid exercise of executive discretion according with public interest. the learned senior counsel submitted that not only the state authorities have a ..... 1.5.3 of the ifb dated 7/12/2006 as it deleted by the corrigendum dated 6/1/2007 has the potential of restricting participation of all the tac holders and thus excluded competition to ensure the least possible price. the respondent no. 6 being faced with that constriction thus submitted a .....

Assam Roller Flour Mills Association and ors. Vs. State of Assam and o ...

Court : Guwahati

..... hereinafter.15. during the pendency of these writ petitions, the assam agricultural produce market (amendment) act, 2006 (hereafter referred to as the 'act 2006'), was introduced effecting further amendments in the act. the act received the assent of the governor on 16.1.2007 and was published in the issue dated 20.1.2007 of the assam gazette extra ordinary.16. on the prayer made by the petitioners ..... . the model legislation was drawn up to ensure nation wide integration of agricultural market facilities, establishment of competitive agricultural markets in private and corporate sectors, creation of an environment conducive to emphasise investments in marketing related infrastructural facilities, modernization and strengthening of existing markets etc. act 2006, according to the answering respondent, has been enacted to promote the development of agricultural markets .....

Snigdhtanu Shah Vs. State of Tripura and Others

Court : Guwahati

..... in exercise of the powers conferred by section 33 of the indian medical council act, 1956 (102 of 1956), the medical council of india with the previous approval of the central government hereby makes the following regulations to further amend the regulations on graduate medical education, 1997, namely:- 1. (i) these regulations ..... the notification, dated 25-03-2009, is securing of minimum of 45% marks instead of 50% taken together in the qualifying examination and also the competitive entrance examination. if the expression, taken together, is carefully examined, dispassionately considered and logically interpreted, it becomes clear that a person, who suffers from locomotor ..... avail the benefit of 3% quota for admission into mbbs course, must have obtained 45% marks in qualifying examination and, again, 45% marks in the competitive entrance examination. the question, therefore, is: whether the explanation, so offered, by the mcis letter, dated 21-04-2009, would supersede and override .....

Amarendra Kumar Saikia and ors. Vs. State of Assam and ors.

Court : Guwahati

..... % cannot be applicable in case of 'carry forward' and 'unfilled vacancies'. clubbing of the backlog vacancies with the current vacancies stands segregated by the constitution (eightyfirst amendment) act, 2000.40. once it is held that the cadre strength as the unit should be taken into account to determine whether the reservation upto the quota limit has ..... and r.k. sabharwal. in the former case the majority held that 50% rule should be applied to each year otherwise it may happen that the open competition channel may get choked if the entire cadre strength is taken as a unit. however, in r.k. sabharwal this court stated that the entire cadre strength ..... directed that the respondents shall conduct the selection afresh consistently with the observations made above and the entire process shall be completed on or before 30th november, 2007 including issuance of orders of promotion as per rules.the writ petition is answered in the above manner and allowed to the extent indicted above, leaving the .....

T.K. Roy, Vs. Commissioner of Wealth-tax

Court : Guwahati

..... 1963 ; the assessment was made levying tax on march 31,1964, and the order for penalty was passed on august 29, 1969. section 17(1)(a) of the act was amended by the amendment act of 1962, with effect from april 1, 1963, providing for penalty of two per cent. of the tax for every month during which the default continued, and not ..... cases of contravention of section 18(1)(a). by no stretch of imagination, it could be concluded that by providing clause (i) of section 18(1) by the w.t. (amend.) act, 1964, the legislature had intended that infraction of section 18(1)(a) would be a continuing default until the returns are filed.'92. in cit v. ramchand kundanlal saraf : ..... in not filing the return on the due date would be a continuing default.'91. the court also observed (page 797) : ' section 18(1)(a), as amended by the w.t. (amend.) act, 1964, clearly lays down as to what would be considered a default. clause (a) does not provide expressly nor'can it be deduced by necessary implication to have .....

T.K. Roy, Vs. Commissioner of Wealth-tax

Court : Guwahati

..... 1963 ; the assessment was made levying tax on march 31,1964, and the order for penalty was passed on august 29, 1969. section 17(1)(a) of the act was amended by the amendment act of 1962, with effect from april 1, 1963, providing for penalty of two per cent. of the tax for every month during which the default continued, and not ..... cases of contravention of section 18(1)(a). by no stretch of imagination, it could be concluded that by providing clause (i) of section 18(1) by the w.t. (amend.) act, 1964, the legislature had intended that infraction of section 18(1)(a) would be a continuing default until the returns are filed.'92. in cit v. ramchand kundanlal saraf : ..... default in not filing the return on the due date would be a continuing default.'91. the court also observed (page 797) :' section 18(1)(a), as amended by the w.t. (amend.) act, 1964, clearly lays down as to what would be considered a default. clause (a) does not provide expressly nor'can it be deduced by necessary implication to .....

Commissioner of Income-tax Vs. Smt. Eva Raha

Court : Guwahati

..... must be held to affect even completed assessments. ' (emphasis* added).27. as such the high court held that there was great similarity in the language used in the amending acts and the supreme court held in venkatachalam, ito v. bombay dyeing and mfg. co. ltd. : [1958]34itr143(sc) that such provisions ' must be held to affect ..... error apparent on the face of the record because, (a) the original assessment when made was in accordance with law ; and (b) the question as to whether the amending act applied to assessment which had already been completed was, in any event, a debatable question. the high court rejected the contention ' (a) ' relying on venkatachalam, ito ..... to hold that the provisions of section 7(2) and section 30(2) lead to the inference that the retrospective operation of the other provisions of the amendment act is not intended to affect concluded assessments in any manner whatever. in this connection it would be pertinent to remember that the power to revise which has .....

Haroocharai Tea Co. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1990)35ITD590(Gau.)

..... could not be said to be invalid under section 143(3).it was indicated that the assessment order was made after the introduction of section 292b by the taxation laws (amendment) act, 1975. according to the assessee, the cit(a) has wrongly relied on the decision in the case of r. giridhar (supra) as the facts of the present case were ..... participated in them cannot object to the proceedings on the ground that no notice as required under rule 2 of part i of the second schedule to the income-tax act, 1961, had been given. in the present case, the assessee had accepted the said impugned notice and had actually participated in filing the appeal before the cit(a) ..... notice but also the assessee order given to the assessee have not been signed. it is, therefore, urged that in the circumstances, the notice was void and cannot be acted upon. it may be mentioned here that before the cit(a), the assessee had raised submissions in respect of the initiation of the proceedings under section 147 as well as .....