Court : Guwahati
..... passed and the second appellate authority, i.e., the tripura sales tax tribunal also confirmed the order of assessment in exercise of powers under section 22 of the act.the additional commissioner of taxes, exercising the appellate power under section 20, in his confirmation order dated 31.10.1996 referred to a few decision to lend ..... dealer liable for additional tax amounting to rs. 1,12,194.40. the assessing officer also fastened the petitioner with interest liability under section 25(1) of the act read with rule 27 of the tripura sales tax rules. 1976 (hereinafter referred to as 'the rules') for an amount of rs. 54,524.58 making the ..... stated that the profit in the concerned year of assessment was less than earlier years because of keen competition in the market and accordingly, the petitioner had to reduce his profit margin for sometime to deal with the competitive market. it was further stated that the petitioner has been maintaining stock registrar as per normal business practice .....
Tag this Judgment!Court : Guwahati
..... parties have received the due and anxious consideration of the court.10. the position prevailing prior to the forty-sixth amendment of the constitution and the incorporation of article 366(29a) was that unless a works contract was clearly distinct and divisible into a contract for transfer of ..... i.e., tyre retreading, being squarely covered by item 23 of schedule vi, the assessment made and the demand raised is authorised by the provisions of the act and, therefore, the action of the state respondents will not call for any interference by the court.9. the rival submissions advanced on behalf of the respective ..... . furthermore, according to the learned counsel, such a view would also be plainly opposed to the scheme of taxation under the provisions of the assam general sales tax act, 1993.8. controverting the submissions advanced on behalf of the petitioner, sri r. dubey, learned counsel for the respondents has, contended that the power to tax a .....
Tag this Judgment!Court : Guwahati
..... for winding up of the respondent-company therein, was involved, the petitioner had additionally instituted a criminal proceeding under section 138 of the negotiable instruments act 1881 (as amended) by filing a criminal complaint in the appropriate court. the plea against its maintainability on that count was negatived bythe jurisdictional high court.10. ..... as it is section 138 of the negotiable instrument act, 1881, defines a criminal offence consequent upon the dishonour of a cheque drawn by a person ..... cheque amount, per se does not render the proceeding to be dominantly one for the recovery thereof. the remedies comprehended under the negotiable instrument act 1881 and the act, are therefore, distinctively different and not mutilative each other. in that view of the matter, i feel persuaded to sustain the contention of .....
Tag this Judgment!Court : Guwahati
..... akhhonggre under tura police station in the west garo hills district, vide impugned order dated 23.8.2007 issued by the district magistrate, west garo hills district, tura under section 3(1) of the meghalaya preventive detention act, 1995, as amended (for short, 'the act') has been challenged in this habeas corpus petition preferred under article 226 of the constitution of india ..... , kidnapping and other illegal activities in an around this district and thereby created fear psychosis to the peace loving people more specifically as stated below:1. acting on tip-off, on 28.7.2007 at around 0915 hrs one shri wittrickson ch. marak s/o shri gokndu m. sangma of village damal apal, p.s. mendipathar was caught red ..... bail as per directions of the court. this refers to tura p.s. case no. 39(4)/07 under section 365/384/506 ipc.3. acting on a tip-off, on 16.8.2007 at about 1045 hrs. one precil sangma s/o pension sangma @ polison sangma of gongadama/reserve gittim, tura was caught red-handed at main road .....
Tag this Judgment!Court : Guwahati
..... switching over from one mode to another or from auction method to tender process, the state government has to come with clear cut policy or notification or amendment inconsonance to the prevailing policy of the state government. if the mode of settlement of shops inconsonance to the policy is not given statutory effect undergoing legislature ..... minimum reserved fees for a particular shop as determined under clause (c) above.substitution of clause (c) of rule 154 of 'rules 1991' by the tripura excise (third amendment) rules, 1996 dated 24th may, 1996 (in short called 'rules 1996') is under:(3) in rule 154 of the principal rules for clause (c), the following clause ..... in an around existing sites/locations under the provision of rule 29a of the tripura excise rules, 1990 for the year 2006-2007 subject to fulfillment of certain terms and conditions as required under tripura excise act/rules.5. the bidder shall deposit 50% of the bid money in favour collector of excise, west tripura agartala in .....
Tag this Judgment!Court : Guwahati
..... to put it a little differently, what the above observations, made in issac peter reflect is that the doctrine of fairness or the duty to act fairly and reasonably cannot be invoked to amend, alter, modify or vary the express terms of the contract between the parties even if the contract is a statutory one or if the state is ..... jamir from a decision of the division bench of this court in state of manipur and ors. v. moirangthem chaoba singh and ors. reported in 2006 (1) glt 19 : 2007(1) ctlj 275 (gau.)(db). support for his submissions is also sought to be derived by mr. jamir from the case of assistant excise commissioner and ors. v. issac ..... and suppliers of the public works department, government of nagaland. the respondent, as writ petitioner, filed a writ petition, which gave rise to wp (c) no. 37(k)/2007, its case being, in brief, thus, the petitioner is a guild of contractors and suppliers based at dimapur and carries construction work and supplies to the establishment of executive .....
Tag this Judgment!Court : Guwahati
..... possession over a part of the suit property, the plaintiff would be entitled to the reliefs prayed for in the suit. 35. the plaintiff by way of amendment prayed for recovery of khas possession without challenging the sale deed. the learned lower appellate court before which the question was raised that the plaintiff would not be ..... at a distance from dag nos. 21/22, intervened by many plots. 16. mr. p.k. kalita, learned counsel for the appellant in rsa no. 11/2007 has submitted that the plaintiff failed to prove acceptance of the gift and delivery of possession, which are essentials of a valid gift under the mahomedan law. the plaintiff ..... i have considered the submissions of the learned counsel for the parties and have perused the materials on record. 20. section 122 of the transfer of property act, 1882, (for short, the tp act ) defines gift as a transfer of certain existing movable or immovable property made voluntarily and without consideration, by one person, called a donor to another, .....
Tag this Judgment!Court : Guwahati
..... , such action could not be ratified by all the members taken together until the objects clause wherein the purpose of its existence lay were amended and approved under the provisions of the act under which it was incorporated. the purpose of existence of an artificial legal entity like society should be enquired into and found in the ..... difference between the honble members of gauhati bench of the income tax appellate tribunal, the above appeals were referred to me under section 255(4) of the income tax act, 1961 (the act). in fact, i find that there is no difference in the five appeals, viz., i.t.a. nos. 389 and 390 (gau.)/96 and i.t ..... the end article (12) provides that in the case of dissolution, the properties remaining will be handed over according to sections 13 and 14 of the societies registration act, 1860.61. after enquiring into the constitution of the assessee-society, the learned accountant member observed that all the objects of the assessee-society were educational and surplus .....
Tag this Judgment!Court : Guwahati
..... order of the learned trial court dated 28.11.2002 passed in misc. case no. 68/02. for ready reference section 152 of the cpc is quoted hereunder:152. amendment of judgments, decrees or orders--clerical or arithmetical mistakes in judgments, decrees or orders or errors arising therein from any accidental slip or omission may at any time be corrected ..... coelho v. oswald joseph coelho. 13. the basis of the provision under section 152 of the code is founded on the maxim 'actus curiae neminem gravabit' i.e., an act of court shall prejudice no man. the maxim 'is founded upon justice and good sense; and affords a safe and certain guide for the administration of the law'. said ..... following cases on the point may be made.14. the basis of the provision under section 152 cpc, is found on the maxim 'actus curiae neminem gravabit' i.e., an act of court shall prejudice no man (jenk cent-118) as observed in a case reported in air 1981 gauhati 41, the assam tea corporation ltd. v. narayan singh. hence .....
Tag this Judgment!Court : Guwahati
..... the suit is barred by limitation?(2) whether the suit was filed by proper person on behalf of the union of india?however, in view of the amendment of section 102 cpc by the act 22 of 2002, which came into effect from 01.07.2002, thereby rendering the second appeal not maintainable because of the valuation being less than rs. ..... the learned appellate court has come to the finding that the suit being instituted by the department of post offices, it will be governed by article 112 of the limitation act and the period of limitation being 30 years, the suit was filed within time. the learned appellate court has further held that the nscs having been issued for a ..... 25,000/-, on the prayer made by the learned counsel for the appellants, this court vide order dated 17.03.2007 converted the second appeal to revision petition, .....
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