Court : Guwahati
..... where the sale price of such goods to be sold (further) by the buyer is fixed by or under any state act...."7. the provision of law was further amended in 1992 by the finance act, 1992. by the said amendment, section 44ac was deleted and section 206c is inserted which is as follows :``206. profits and gains from the business ..... cases where the transaction was strictly to be carried out in accordance with the specific provisions. it was this mischief which was intended to be eliminated by the new amendment. otherwise, as calculated by the petitioners, they were to pay much more tax than the expected returns which could not be considered to be the object of the ..... to the government on the expiry of his licence.5. the income tax act, 1961, was amended with effect from 1-4-1989, by inserting sections 44ac and 206c in the act. the methodology was introduced for collecting income-tax at source under section 206c of the act in respect of profits and gains from the business of trading in alcoholic .....
Tag this Judgment!Court : Guwahati
..... in the writ petitions aforementioned, resisted the writ petitions by contending, inter alia, that in the light of the provisions of the tst act, which have been made in tune with the 46th amendment of the constitution of india, the state government has been empowered to impose sales tax not only on actual 'sale', but also on ..... execution of works contract by deeming such execution of works contract as 'sale' and, under the tst act, the authorities concerned were entitled to direct deduction, at ..... we, however, hasten to add that the two impugned memoranda, which have been struck down, relate to a period before rule 3 a underwent the twelfth amendment in the year 2001. hence, whatever we have observed and held hereinabove shall remain confined to the interpretation of rule 3 a as the same stood before the .....
Tag this Judgment!Court : Guwahati
..... keeping in view the wholesome object behind the enactment, judicial opinion has interpreted the said provisions as requiring strict adherence. the amendments to the existing regulations framed under section 79(c) of the electricity (supply) act, 1948 before taking a legal character as a part of an existing regulations must, therefore, be duly notified. the ..... 38) have riot been published in the official gazette as required under section 79 of the electricity (supply) act, 1948. the answer to the question as to what would be the legal effect of the aforesaid amendments not being duly notified, does not pause a serious problem. judicial opinion is inclined to hold due and ..... that the said regulations were published in the official gazette on 14.8.1997 and the regulations with its amendments were placed before the state assembly as required under section 79(a) of the aforesaid electricity (supply) act, 1948. insofar as the subsidiary of mr. jindal is concerned, mr. sen has argued that there is .....
Tag this Judgment!Court : Guwahati
..... :.the object of the notice contemplated by section 80 is to give to the concerned governments and public officers opportunity to reconsider the legal position and to make amends or settle the claim, if so advised, without litigation. the legislative intention behind that section is that public money and time should not be wasted on unnecessary ..... to obtain an urgent or immediate relief against the government (including the government of the state of jammu and kashmir) or any public officer in respect of any act purporting to be done by such public officer in his official capacity, may be instituted, with the leave of the court, without serving any notice as required by ..... 2), no suit shall be instituted against the government (including the government of the state of jammu and kashmir) or against a public officer in respect of any act purporting to be done by such public officer in his official capacity, until the expiration of two months next after notice in writing has been delivered to, or .....
Tag this Judgment!Court : Guwahati
..... in the execution of a contract, but does not include a mortgage, hypothecation, charge or pledge'. the definition of 'sale' as originally incorporated in the act was amended into its present shape, we feel, to overcome the difficulty pointed out by the supreme court in the case of slate of madras v. gannon dunkerley & ..... as 'meaning definition' and 'inclusive definition' and their fields of operation are distinctly different. the expression 'contract' is defined in section 2(2) of the act. to mean, inter alia, any agreement for carrying out for cash or deferred payment or other valuable consideration the preparation of any movable property. therefore, the making ..... prepared from its tailoring department, such garment shall fall in the category of 'ready-made garments'. the expression 'ready-made garment' is not defined in the act. in the oxford pocket dictionary, the expression 'ready-made' is defined in reference to clothes 'as made in standard sizes and not to customers' measurement' and .....
Tag this Judgment!Court : Guwahati
..... respondent, in the light of his submission, stated that the revision petition filed under section 115 of the civil procedure code is not maintainable under the provision of the amended cpc, the facts of the case as disclosed in the petition is that the delay in filling the application for final decree was caused for non-filing ..... time and again in various cases. the recent trend of the judicial opinion, is for liberal consideration of the petition filed under section 5 of the limitation act, and also that sufficient cause should be considered with pragmatism in justice oriented approach rather than technical detection of sufficient cause for explaining every day's of ..... , the delay in filing the application has been caused and the learned trial court without considering the true scope and purport of section 5 of the limitation act mechanically passed the impugned order, dismissing the prayer of the petitioner.5. learned counsel for the respondent, on the other hand, submits that on the face .....
Tag this Judgment!Court : Guwahati
..... available to the contractors executing works contract where deduction of tax at source under section 27 is made.(4) in the schedule of exempted items and taxable items, which were amended vide notifications dated december 24, 1999 and january 27, 2000, schedule i is in respect of exemption of items and schedule ii provides for tax at the point of first ..... and the above provision of law are to be read down as provided above. we may also mention here that deduction of tax at source under section 27 of the act is not an end of the matter and the dealers/assessees are at liberty to claim all permissible deduction, if any, available to them while final assessment is being ..... a failure on the part of the commissioner of taxes, assam, in clarifying the correct legal position in respect of the tax deduction at source under section 27 of the act of 1993 and rule 35 of the assam general sales tax rules, 1993. according to mr. joshi, this legal issue had already been examined by this court and this .....
Tag this Judgment!Court : Guwahati
..... later, an unforeseen set of facts may give rise to a case to which such general rules may offer no remedy. when this occurs, justice requires either an amendment of the rule or, if the rule is not freely changeable, a further rule or body of rules have to be developed to mitigate the severity of the ..... cases of compensation. no award for compensation, according to the learned advocate general, could have been made on the basis of mere application or petition seeking compensation under the act of 1855.16. mr. d.k. biswas, learned amicuscuriae, submits that the relief of compensation for an 'actionable wrong', which is tortious in nature, can be ..... judgments assailed in the two letters patent appeals under consideration, the learned single judge has remanded the matters for deciding the question as to whether under the fatal accidents act, 1855, a litigant is required to file a 'suit' or a 'petition' while seeking compensation. the answer would have significance insofar as the liability to pay .....
Tag this Judgment!Court : Guwahati
..... order to be amenable to correction in exercise of the inherent power. likewise, an order passed in inadvertent departure from a core judicial procedure would also be amendable to a similar correction. failure of justice cannot be the sole touchtone for its exercise because every judicial order is capable of being so perceived by an aggrieved ..... against conferment of any power of review under order 47 cpc in respect of orders passed in the exercise of the appellate jurisdiction under section 260a of the act. referring to a decision of the apex court in the case of patel narshi thakershi and ors. v. pradyumansinghji arjunsinghji reported in : air1970sc1273 as well as ..... itself in respect of the preceding year whereby this hon'ble court deleted the additions made to the income of the assessee under section 43b of the act?(ii) whether the income-tax appellate tribunal constituting the same bench was legally justified in passing two contrary orders in respect of two different assessment years of .....
Tag this Judgment!Court : Guwahati
..... rauf | married | | |__________________________________| | | sons sons four | ______________________ | | | 1)md zakaria 2) 3)14. point no. (i)import of section 83(9) of the wakf act:for better appreciation of the issue, the provisions of section 83 (9) are reproduced below:'83, constitution of tribunals, etc.(1) to (8) *** *** ***(9) no appeal shall lie against any ..... hence, in my considered view, the revisional powers conferred under the wakf act, 1995 cannot be equated with the restrictive and limited powers conferred under section 115 of the code of civil procedure. the other distinguishing feature is that after the 1999 amendment the contours of section 115 c.p.c. have been reduced in ..... size and in some way the suo-moto revisional power has now extinguished, whereas section 83(9) of the wakf act still provides wide, unbridled and suo-moto powers of revision. .....
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