Court : Guwahati
..... on the date when the award was given, admittedly there was no enactment under which the award could be enforced. the industrial disputes amending act 1956 provided that the provisions of the act would come into force from the date of the notification by the central government. it was further provided therein that the different provisions ..... are merely procedural provisions, it cannot be argued that the subsisting rights cannot be enforced under the procedure provided in the amending act. section 33(c) has been added to the industrial disputes act 1947 by the amending act of 1956 and is as follows; (after quoting sub-sections (1) and (2) as given in para 4 above, ..... incompetent and the govt. was legally justified in revoking the said reference. it was also contended that the industrial disputes appellate tribunal act 1950 was repealed by the provisions of the industrial disputes amending act on 28-8-1956; but section 33(c) came into force in march 1957. at the time when the award was given .....
Tag this Judgment!Court : Guwahati
..... this period of two months had also to be added to the period of six months (it is now only four months according to the later amendment of section 139(1) of the income-tax act). in the first place, the income-tax officer had made a mistake in recording the period, of default as being ' more than 14 months ..... penalty is a registered firm or an unregistered firm which has been assessed under clause (b) of section 183, then, notwithstanding anything contained in the other provisions of this act, the penalty imposable under sub-section (1) shall be the same amount as would be imposable on that firm if that firm were an unregistered firm. (3) ..... to furnish returns, comply with notices, concealment of income, etc.--(1) if the income-tax officer or the appellate assistant commissioner in the course of any proceedings under this act, is satisfied that any person- (a) has without reasonable cause failed to furnish the return of his total income which he was required to furnish under sub-section ( .....
Tag this Judgment!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 .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Guwahati
..... 1963; the assessment was made lavying 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, 1963, providing for penalty of two per cent. of the tax for every month during which the default continued, and not exceeding, ..... of contravention of section 18(1)(a). by no stretch of imagination, it could be concluded that by providing cl. (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."in cit v. ramchand kundanlal saraf : [1975] ..... the default is not filing the return on the due date would be a continuing default." the court also observed (page 797) :"s. 18(1)(a), as amended by the w.t. (amend.) act, 1964, clearly lays down as to what would be considered a default. cl. (a) does not provide expressely nor can it be deduced by necessary implication to .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Guwahati
..... from the assets comprised in four trust deeds transferred on april 5, 1933, were deemed to be the income of the assessee under s. 16(1)(c) of the act as amended by the amendment act of 1939.in r. ganesan v. cit : [1965]58itr411(mad) , it was observed that in s. 16(3) the law did not say that the income of the ..... so far as it was rendered applicable for recovery of tax imposed for a particular fiscal year by a finance act. by virtue of the finance act, 1939, s. 16(1)(c) of the indian i.t. act as amended by the indian i.t. (amend.) act, 1939, applied for the assessment year 1939-40, although the subject of charge was the income of the year ..... for adequate consideration or in connection with an agreement to live apart."sub-section (3) was inserted by s. 2 of the indian i.t. (amend.) act, 1937. this provision corresponds to s. 64(iii) of the 1961 act, which at the relevant time provided :"64. income of individual to include income of spouse, minor child, etc. - in computing the total income of .....
Tag this Judgment!Court : Guwahati
..... from the assets comprised in four trust deeds transferred on april 5, 1933, were deemed to be the income of the assessee under section 16(1)(c) of the act as amended by the amendment act of 1939. 18. in r. ganesan v. cit : [1965]58itr411(mad) , it was observed that in section 16(3) the law did not say that the ..... far as it was rendered applicable for recovery of tax imposed for a particular fiscal year by a finance act. by virtue of the finance act, 1939, section 16(1)(c) of the indian i.t. act as amended by the indian i.t. (amend.) act, 1939, applied for the assessment year 1939-40, although the subject of charge was the income of the ..... consideration or in connection with an agreement to live apart. ' 11. sub-section (3) was inserted by section 2 of the indian i.t. (amend.) act, 1937. this provision corresponds to section 64(iii) of the 1961 act, which at the relevant time provided : ' 64. income of individual to include income of spouse, minor child, etc.--in computing the total income .....
Tag this Judgment!Court : Guwahati
..... the provisions of sections 271(1)(a), 271(1)(i) and 271(2). we extract the relevant provisions of sections 271(1)(a) and 271(1)(i) of the act, as they stood prior to the amendment in 1974 : '271. (1) if the income-tax officer or the appellate assistant commissioner in the course of any proceedings under this ..... act, is satisfied that any person- (a) has without reasonable cause failed to furnish the return of total income which he was required to furnish under sub-section (1) of ..... section (2) does not commence with the non obstante clause. if the sub-section were structured 'notwithstanding anything contained in clause (i) or in any other provision of the act, a registered firm shall be liable to penalty if it commits any default contemplated under section 271(1)(a) ......' or words to that effect, we could have given serious .....
Tag this Judgment!Court : Guwahati
..... subject to certain conditions as to the powers of the wto or the tribunal. between april 1, 1965, to march 31, 1969, the measure of penalty was altered by the amendment act of 1964 and the penalty imposable was a sum equivalent to 2% of the tax for every month during which the default continued but not exceeding in the aggregate 50 ..... the learned tribunal held that 'the wrong' or 'the offence' was a continuing wrong and the assessee should be liable to penalty up to march 31, 1969, according to the act as amended by the w.t. (amend.) act, 1964, but the penalty leviable on the assessee from april 1, 1969, should be at the enhanced rate imposed by the finance ..... , and thereafter under section 18(1)(i) as substituted by section 24 of the finance act, 1969 ' sections 14, 15 and 18 of the w.t. act were amended on and from april 1, 1965, by the w.t. (amend.) act, 1964, and again amended by the finance act, 1969, which came into force from april 1, 1969. section 14 has not undergone any striking .....
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