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George Williamson (Assam) Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1989)29ITD154(Gau.)

..... found not being retrospective in operations by express, intendment or necessary implication, cannot be made applicable from april 1, 1957. sub-section (3) of section 1 of kerala act provided that such amendment shall come into force on such date as the government may, by notification in the gazette, appoint. similarly, in the instant case before us, the provision of section 35b ..... tea estate ltd. v. state of kerala [1966] 60 itr 262 in which on the facts of that case, it was held that it is well settled that income-tax act as it stands amended on the first day of april of any financial year must apply to the assessment of that year and that as ..... binding on the assessing officer and other income-tax authorities although it might be against the provisions of the act.11. but in the instant case before us, the date on which rule 6aa has been brought into statute has effected by the amendment itself which may or may not be beneficial to a particular assessee. that apart, if we read the .....

Mega Electricals Vs. Assam State Electricity Board

Court : Guwahati

..... interference under article 226 of the constitution of india. (5.) referring annexures- 7 and 8 of the writ petition, mrs. sharma would contend that the so called amendment "dismantling of existing conductor and ground wire" have been added as an additional item, whereas in the original tender specification these items were given in the erection schedule ..... tender specification and the tender specification subsequently issued are same save and except for a few corrected insignificant typographical error referring clause 1.6.0 which relates to amendment of bidding documents where it is stated that "1.6.1 at any time prior to the deadline for submission of bids, the employer may for any ..... exercise in absence of the order dated 10.02.2010 challenged by the petitioner. vivekanand shiksha samiti (supra) relates to haryana private colleges (taking over the management) act (26 of 1978) wherein the court held that even if the order passed on 1.10.1991 and 30.08.1991 was not under challenge in the writ .....

Rahim Ali @ Rahim, Assam Vs. The Union of India, Represented by the Se ...

Court : Guwahati

..... of the petitioner was alive at-least till 1997 but the petitioner filed only a certified copy of the voter list of 1966 which is nothing but an amended voter list published in 1966 showing the name of sussen nessa corrected as hussain ali, however, without showing the age of hussain ali and the name of ..... of welt bengal v. meer mohd. umar, 2000(8) scc 382, it was held that the legislature engrafted special rule in section 106 of the evidence act to meet certain exceptional cases in which not only it would be impossible but disproportionately difficult for the prosecution to establish such facts which are specially and exceptionally within ..... within his knowledge." in collector of customs, madras v. d. bhoormull, air 1974 sc 859, proceedings were initiated under section 167(8)(c) of the customs act for confiscation of contraband or smuggled goods and it was observed: "..............since it is exceedingly difficult, if not absolutely impossible for the prosecution to prove facts which are .....

Samsul HussaIn and ors. Vs. Abdul Wahid and ors.

Court : Guwahati

..... pleaded. as stated above, the defendants cannot be permitted to take the advantage of the statements made in the additional written statements in the absence of any amendment of their original written statements relating to the related defence pleas, other than that of the title. the respondents/defendants though denied the claim of tenancy by ..... true owner which would be said to have started only when the defendant derived knowledge of possession over the suit land has been alleged to be an act of encroachment.32. the pleaded case of the plaintiffs/appellants is that the respondents/defendants entered the suit land as monthly tenant according to english calendar. ..... loss of effective control over the land by the real owner after lapse of certain statutory period under the law of limitation, such possession should consist overt acts which are inconsistent with the title of the owner. in order to constitute adverse possession against the true owner, the higher degree of proof of the element .....

Anom Apang Vs. Smt. Geeta Singh

Court : Guwahati

..... (25) of article 366 of the constitution. this clause was applicable to him only on the promulgation of act no.10 of 2003 passed on 8th january, 2003 when the constitution (scheduled tribes) order, 1950 was amended thereby including the adi tribe from arunachal pradesh as a scheduled tribe. but this event occurred several years after ..... as a scheduled tribe. as such, in terms of section 2(2) of the act, the trial judge had no jurisdiction to continue with the matter in so far as the appellant ..... entertain the petition under the provisions of the act. alternatively, it is submitted that even if the learned trial judge had jurisdiction to entertain the matter, on the promulgation of act no.10 of 2003 passed on 8th january, 2003, the constitution (scheduled tribes) order, 1950 was amended thereby including the adi tribe from arunachal pradesh .....

H. Rohluna Vs. L. Thangmawia and Others

Court : Guwahati

..... learned counsel for the applicant submits that after the statutory period of 45 days of filing election petition under section 81 of the act is over, there is no question of amendment of the election petition. amendment as suggested, if granted, would change the very nature and character of the election petition, which cannot be permitted. in any case ..... , he submits that in the absence of any formal application for amendment, such an oral prayer of the election petitioner cannot be accepted, that too, after the technical defects in the election petition were pointed out in the misc. ..... to dismiss the election petition for non-compliance of section 82 of the act. submission made by the election petitioner that he has given up the second prayer i.e., to declare him as an elected candidate and that he should be allowed to amend the election petition cannot be acceded to at this stage, more so .....

Steelsworth Pvt. Limited Vs. Commissioner of Taxes

Court : Guwahati

..... but in fact used them in the manufacture of articles to be sold to the customers.12. section 15 of the act, as amended and applicable to the case, is quoted below :15. net turnover.-the net turnover shall be determined by deducting from ..... original section 15 of the 1947 act stands as above after the amendments by assam act 4 of 1951, assam act 10 of 1957, assam act 6 of 1958, assam act 13 of 1960 and assam act 5 of 1963.14. a dealer under the act is registered either under section 9 ..... or section 10 of the act. a dealer registered under section 9 or section 10 of the act ..... (s.c.) was delivered on 3rd april, 1958.32. in view of the above-mentioned decisions of the supreme court and the amendment of the definition of the word 'sale' with effect from 1st april, 1959, as noted above, there is scope for the taxing .....

Md. Anowar Ali and Others Vs. The State of Assam and Others

Court : Guwahati

..... numbers of tribunals within 4 (four) months from today for disposal of the pending proceedings within the time frame set in the 1964 order as amended by 2012 amendment order (ii) appoint persons as members of foreigners tribunals by issuing appropriate advertisement and on being selected by a selection committee. (iii) notify the ..... of the discussion made above, the writ petition succeeds and is allowed with the following directions: (1) the provisions of the illegal migrants (determination by tribunals) act, 1983 and the illegal migrants (determination by tribunals) rules, 1984 are declared to be ultra vires the constitution and are struck down. (2) the tribunals ..... (air 2005 sc 2920) (supra), the apex court observed: 83. to sum up our conclusions, the provisions of the illegal migrants (determination by tribunals) act, 1983 are ultra vires the constitution and are accordingly struck down. the illegal migrants (determination by tribunals) rules, 1984 are also ultra vires and are struck .....

Assistant Commissioner of Income Vs. Tea Agency Trading Centre

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2004)88ITD96(Gau.)

..... . the learned am had not taken into consideration the provisions of section 43(6)(c) incorporated w.e.f. 1st april, 1988, by the taxation laws (amendment & miscellaneous provisions) act, 1986. the learned jm has opined that such a provision is attracted and the written down value of the respective block of asset has got to be adjusted ..... as to whether the assessee's case falls under section 43 of the it act. the taxation laws (amendment and miscellaneous provisions) act, 1986, has introduced w.e.f. 1st april, 1988, a new scheme of depreciation allowance under which the depreciation is to be allowed in ..... the money received under the insurance policy was brought to tax as capital gain under section 45(1a) of the act. since the case before us is for the asst. yr. 1993-94 the amendment made by the finance act, 1999, is not applicable and accordingly the assessee is not liable to pay capital gains tax.now, the issue remains .....