Court : Guwahati
..... . in this regard the following observation of the apex court in the case of mohd. aslant alias bhure v. union of india and ors. reported in : [2003]3scr143 has been relied upon by mr bhattacharyya.10. on several occasions this court has treated letters, telegrams or postcards or news reports as writ petitions. in such ..... line passes of 2(two) years validity to one representative (ceo/ managing director/manager etc.) of the companies/ firms to enable them to register under mvat act, 2005. other non-indigenous employees my be issued regular ilp by the deputy commissioner upon sponsorship by the government department under which the companies, corporations and firms ..... order, 1950. the said regulation was again adapted under the north-eastern areas (re-organization) act, 1971 and has continued to hold the field in the absence of any decision of the state legislature of mizoram either to repeal or amend the enactment.3. to give effect to the provisions of the regulation and for due enforcement .....
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
..... 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 .....
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..... referred to above. it will be pertinent to mention here that the suit was to be heard alongwith the probate/letters of administration proceeding but was dismissed on 22.2.2003 for not taking steps. her stand in the plaint will be discussed at a later stage in this judgment. contrary to her plea of shifting the testator from one hospital ..... as exhibit 4/1.(vi) air tickets nos. 4994489 and 4994490 as exhibit-5.(vii) cheque no. 388446 dated 12.7.02 as exhibit-6.(viii) affidavit dated 17.7.2003 as exhibits.(ix) photographs sl no. 1 & 2 (s.o) as exhibit-8.(x) documents of movable telephones (s.o) as exhibit-9.(xi) signature of witness swapan kr. bhattacharjee ..... on renumbered as ts (probate) 01/1999. on refusal of the executor named in the will to act as such and making it known by appearing before the trial court on 9.3.1999, the trial court by order dated 9.3.1999 allowed amendment of the petition so as to substitute the word 'probate' to that of 'letters of administration' and .....
Tag this Judgment!Court : Guwahati
..... an exact and true copy of the petition. the consequences of the mandatory provisions of section 81 (3) could not be got over by praying for an amendment of election petition because that would defeat the very object and purpose of section 81(3).the aforesaid authority is clearly distinguishable on facts of the case in ..... trial of election petitions. section 86(1) provides that if the petitioner does not comply with the provisions of sections 81 or 82 or 117 of the rop act, such election petition shall be dismissed. section 82 prescribes the list of persons who can be impleaded in an election petition. in the present miscellaneous application, although ..... illegal reception of few votes, the aforesaid election petition has been filed under sections 100 (1) (d) (iii) (iv) of the representation of the people act, 1951 (hereinafter 'rop act' in short), so as to declare the election of the sole respondent as void.2. having duly notified, the respondent has appeared to contest the election petition. .....
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
..... be discharged against all the respondents. there need be no order as to costs. ram labhaya, j.19. this is a petition under section 3, contempt of courts act (as amended). by this petition, the registrar brought to the notice of a division bench of this court that the opposite parties, namely, mr. prank moraes, resident editor. the ..... public, they should, in normal course, obtain copies of such judgment and publish them. it is, therefore, not enough to say that with a view to make amends for the inaccuracies, which they assume to be mere inaccuracies in the report, they were prepared to publish in the times of india a correct and accurate report of ..... comments of ordinary men.but where the publication creates a mischievous effect on the public mind leading to the impression that the chief justice was or the judges were acting like arbitrary despots in order to enforce their authority, and that, although under the rules the action of the university was justified, yet this court interfered in .....
Tag this Judgment!Court : Guwahati
..... of the deputy chief controller of explosives. the petitioner thereafter requested the de-deputy chief controller of explosives, respondent no. 4, to return the original licence as amended, as it was urgently required for verification of the local 'district authority'. the deputy chief controller of explosives, however, informed the petitioner under letter no. as-282 ..... being heard violates also the principles of natural justice. it is as such not sustainable in law. 10. we also do not find any provision under the act and the rules framed thereunder under which the district lagistrate kamrup, could take any ac-tion for revocation of the licence usurp-(sic) upon himself the jurisdiction ..... of explosives, nagpur, being licence no. ex.-25 (3) 164/ as-282/ ex in form 'l' for possession and sale of explosives under the indian explosives act, 1884 (iv of 1884), read with the explosives rules, 1940, framed thereunder. the licence was renewed from year to year after expiry of the term each year on .....
Tag this Judgment!Court : Guwahati
..... of co-operative societies, non-governmental organizations and self-help groups mentioned hereinbefore, has to be made by way of tender system. thus, rule 12 (as presently stands amended), makes it obligatory, on the part of the state government, to identify, every year, 60% of the registered fisheries, which may be available for settlement in favour ..... 60% category fishery' means 60% of registered fisheries available in a civil sub-division eligible for settlement in a particular year.7. from a careful reading of the amended rule 12, what becomes clear is that 60% of the registered fisheries, located in a civil subdivision, which is available for settlement in a particular year, shall be ..... by sri iswar das, i.e. the present petitioner, batua bangalmari fishery s.s. ltd., which is a co-operative society registered under the co- operative societies act, came to this court by way of a writ application made under section 226 of the constitution of india, which gave rise to wp(c) no. 7203/2005. .....
Tag this Judgment!Court : Guwahati
..... however, unable to accept this contention. in sheikhupura transport co. the case arose under unamended clause (b) as the accident had taken place in 1959, before it was amended in 1961. indeed, it is for this reason that at para 26 of the judgment, the court (in motor insurance co.) itself observed that 'different considerations may arise ..... is true that a plain reading of the provisions relied on may be suggestive of such an interpretation. however, we cannot ignore that chapter viii of the act is meant to achieve a wholesome social purpose consonant with the directive principles of state policy enshrined in part iv of the constitution. indeed, the emerging interpretative ..... where he was declared dead. he left behind his wife and three minor daughters. an application under section 110-a of the motor vehicles act, 1939, for short the act or motor vehicle act, was filed by the widow claiming compensation for herself and for her three minor daughters on account of death of her husband in the .....
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