Judgment Search Results Home > Cases Phrase: expenditure tax act 1987 Sorted by: recent Court: sikkim Page 1 of about 26 results (0.046 seconds)

Sikkim Manipal University Vs. State of Sikkim

Court : Sikkim

..... commencing on the 1st day of april, 1990, and any law corresponding to the income-tax act, 1961, which, immediately before such commencement, was in force in the state of sikkim shall be deemed to have effect in relation to the previous year beginning with the 1st day of april, 1988, and ending with ..... contained in the above two notifications issued by the government of india, so far as they relate to the commencement of the income-tax act, 1961, in the state of sikkim with effect from the previous year relevant to the assessment year commencing on the 1st day of april, 1990, the provisions of the income-tax act, 1961, shall come into force in the state of sikkim with effect from the previous year relevant to the assessment year ..... the said amount was deposited by it and an appeal was filed by the petitioner before the special commissioner-cum-secretary, income and commercial tax division, finance, revenue and expenditure department, government of sikkim, for cancellation of the assessment order dated july 7, 2006, and refund of the ad hoc payment of rs. ..... 2.6 on september 11, 2012, the additional commissioner, commercial tax division, the revenue and expenditure department, government of sikkim, issued a memo, based on the opinion of the law department and the law commission of sikkim, that the repeal of an enactment does not extinguish the liabilities accrued under the .....

Kanchenjunga Properties Pvt. Ltd. and anr. Vs. State of Sikkim and ors ...

Court : Sikkim

Reported in : [1991]191ITR575(Sikkim)

..... & st dated december 20, 1973 (annexure 'n') and the sikkim (collection of taxes and prevention of evasion of payment of taxes) act, 1987, prescribed three different modes for recovery of income-tax and no guidelines having been provided in the sikkim (collection of taxes and prevention of evasion of payment of taxes) act, 1987, the provisions of which are more onerous, the scope for resort to the provisions of the 1987 act or to the aforesaid less stringent recovery laws at the unfettered discretion and will ..... for the present case, it would suffice to say that theexclusive provisions regarding collection and recovery of income-tax contained in the sikkim (collection of taxes and prevention of evasion of payment of taxes) act, 1987, have displaced the corresponding provisions in the earlier taxation laws in force in the state of sikkim covering the whole field of collection and recovery and they leave no ..... 405/50 dated november 21, 1950 or the provisions for recovery of income-tax dues in the other taxation laws have been impliedly repealed after the coming into force of the sikkim (collection of taxes and prevention of evasion of payment of taxes) act, 1987, as the question of repeal had not been argued at the bar and, in my opinion, in the facts of this ..... appropriate the amount of tax due to the government from out of the sale proceeds and refund the excess amount, if any, to the person whose property has been auctioned after defraying the expenditure incurred on public auction. .....

Karma Hozer Rabten Vs. Union of India, Represented by the Secretary, M ...

Court : Sikkim

..... the instant matter, the caveat, as contended by the respondents is the provision in the passport manual, 2010, which requires persons born to tibetan refugees to submit an application individually under section 9(2) of the act to the ministry of home affairs pursuant to which the nationality status of all such children born to tibetan refugees in india will be determined by the ministry of home affairs as per prescribed procedure available ..... for the respondents no.1 to 3 while agreeing with the submissions of the learned counsel for the petitioner, pertaining to the provisions of section 3(1)(a) and (b) of the act, pointed out that the only hurdle in obtaining a passport by the petitioner is the terms set out in the passport manual, 2010, as already dealt with in the ..... -section (2), every person born in india, (a) on or after the 26th day of january, 1950, but before the 1st day of july, 1987; (b) on or after the 1st day of july, 1987, but before the commencement of the citizenship (amendment) act, 2003 and either of whose parents is a citizen of india the time of his birth; 12. ..... all such persons will have to submit an application individually u/s 9(2) of the citizenship act, 1955 to mha and thereafter the nationality status of all such children born to tibetan refugees in india, will be determined by mha as per prescribed procedure ..... aadhaar card issued by the government of india and has a permanent account number (pan) issued by the income tax department, government of india. .....

Norbu Tshering Bhutia Vs. M/s. Calcutta Hardware Stores through its Pr ...

Court : Sikkim

..... sikkim was incorporated in the union of india as a component state with effect from 26th april, 1975, by and under the constitution (thirty-sixth amendment) act, 1975, the principal civil court of original jurisdiction has been designated as the court of the district judge. ..... the rest of the areas in the state, it is notification no.6326-600/h dated 14.04.1949 having similar provisions as the gangtok rent control and eviction act, 1956, that holds sway with the chief court also as the adjudicating authority. ..... the court of the chief magistrate, as specified in the gangtok rent control and eviction act, 1956, was not a special court or tribunal but was the principal civil (as well as criminal) court of original ..... per him, there was further delay due to the time taken by the appellant and his sons in commencing with the construction work as it had to come up together and which involved arrangement for the expenditure involved in the construction. ..... question may be considered from another angle of vision and for that purpose, let us assume that the court of the chief magistrate as mentioned in the gangtok rent control and eviction act, 1956, was a special or exclusive tribunal, and not an ordinary court of the land. ..... as would appear from section 4 of the gangtok rent control and eviction act, 1956, suit for ejectment is required to be filed in the court of the ..... in this regard may be made to the decision of this court dated 11.05.1987 in civil reference no.1 of 1987 : tekchand agarwal vs. .....

Veena Devi Sharma Vs. State of Sikkim through the Additional Public Pr ...

Court : Sikkim

..... we have to examine as to whether the statement of the appellant fulfills the requirements of section 27 of the evidence act and whether, in fact, it leads to the discovery of the dead body of the deceased boy from the bamboo grove.16. mr. ..... on further investigation, discovery statement of the appellant (exbt.5) was recorded u/s 27 of the evidence act on 05.11.2009 and the dead body of the deceased was allegedly recovered from a bamboo grove near singtam hospital by recovery memo exbt.6.2.4 mrs. ..... one to be proved; and5) there must be a chain of evidence so complete as not to leave any reasonable ground for the conclusion consistent with the innocence of the accused and must show that in all human probability the act must have been done by the accused.26. ..... if the delay is inordinate and there is evidence probabilising the possibility of the accused having been shown to the witnesses, the court may not act on the basis of such evidence. ..... , (1987) 3 scc 331, the parade was held about three weeks after the arrest of the accused. ..... the identification proceedings are in the nature of tests and significantly, therefore, there is no provision for it in the code and the evidence act, 1872. ..... the evidence of test identification is admissible under section 9 of the evidence act, 1872. ..... (3) the discovery must have been in consequence of some information received from the accused and not by the accused s own act. .....

Laxmi Prasad Tewari, Gangtok Vs. The State of Sikkim (Vigilance Depart ...

Court : Sikkim

..... under:- (a)assets at the close of the period of checkstatement-b 59,58,966-58(b)less : assets at the beginning of the period of checkstatement a 1,13,852-00(c)assets acquired during the period of check(a) - (b)`58,45,114-58(d)add : expenditure on items other than those in statement bstatement d`16,86,597-06(e)total assets during the check period : (c) and (d) above(c) + (d)`75,31,711-64(f)less : income from known sources during the period of checkstatement c 35,75,903-50(g)assets disproportionate ..... of accounts pertaining to that very account number which shows the following deposits:- amount credited on 7,550.40 29-04-1986 7,550.40 17-06-1986 13,213.20 15-07-1986 15,000.40 15-02-1987 total - 43,314.00 (ii) from the above, the claim on behalf of the appellant that these amounts were earned by his wife nirja tewari as peerless agent has been found satisfactorily proved ..... factual matrix of the case relevant for the purpose of this appeal is that based upon a source information, case under section 13(2) read with section 13(1)(e) of the act of 1988 corresponding to section 5(2) read with section 5(1)(e) of the act of 1947 was registered as rc-14/97 dated 15-10-1997 against the appellant, a former secretary-cum-principal chief engineer, power department, government of sikkim for having allegedly acquired ..... hauz khas flat amounting to ~ 7,50,000/- plus dd commission, stamp duty and corporation tax has already been taken as assets of the appellant at the close of the check period .....

Chewang Pintso Bhutia, East Sikkim and Another Vs. State of Sikkim thr ...

Court : Sikkim

..... were in the breach of the public trust and the statutory orders and notifications, is clearly established by the fact that to a question put in the prescribed format while seeking information under the right to information act, 2005, demanding for copies of the revised report of eia and emp of 97 mw tashiding hep by the respondent no.5 and observations of the expert appraisal committee in its 37th meeting under the eia notification ..... union and state which was never communicated to the respondent no.4, it was issued only in the context of diversion of forest lands for non-forest purposes under the forest (conservation) act, 1980 and that although the letter states that projects falling within 10 kms from the boundary were being granted environmental clearances with a condition to obtain recommendations of the nbwl, there ..... the high power committee to the project dated november, 2011, reveals that no major construction work had commenced till then and that the expenditure had been incurred mainly on the payment of land compensation, both private and forest lands, which was only to the tune of ..... these is a report submitted by a committee constituted vide notification no.54(7) home/87/767 dated 28-04-1987 to identify security of important historical monuments and religious places of worship of sikkim (annexure ..... the hon ble supreme court observed in bijoe emmanuel s case reported in air 1987 supreme court 748 our tradition teaches tolerance; our values preaches tolerance; our .....

M. Amratha Kumar Vs. State of Sikkim

Court : Sikkim

..... (a/c in the name of shailaja)+8,598.0014.interest paid to champakulam co-operative bank, nedumudy for loans taken mortgaging fixed deposits-3,723.75*15.water revenue paid to phed, gangtok division-846.0016.expenditure on travel gangtok to home town and back on leave-2,900.0017.maintenance of maruti car kl-7c/5931 during the period july 1992 to august, 1997-33,844.0018. ..... . since there are no questions raised on the valuations of the assets at the beginning of the check period (statement a) and expenditure during the check period (statement d) as arrived at by the learned special judge, we may not delay ourselves on those and proceed to work out the detailed calculations in the premises discussed above:- statement - ..... beginning of the period of check, assets at the close of the period of check, income during the period of check and the items of expenditure during the period of check as revealed during the investigation have been found set out in statements a, b, c and d respectively. ..... . (ii) as observed earlier, there is no dispute on the expenditure of the appellant worked out for the check period and is, therefore, retained as indicated in the impugned judgment at rs.2,29,809/-, the details of which are as under:- statement d items of expenditure during the period of check 1.education of children (a) paid to marthoma public school on account of fees, books ..... . under the income tax act, 1961 it is to be taken into account that her total income from all sources was below the .....

Ashok Kumar Raj Vs. Girmi Goparama (Sherpa)

Court : Sikkim

..... 2005) 5 scc 375 while dealing with a case arising out of section 14(3) of the himachal pradesh urban rent control act, 1987, the substantive portion of which is similar to the one in the present case, it was held as under:- ..... so, it is essential to note that the learned trial court appears to have proceeded on a wrong premise that the suit is one under the gangtok rent control and eviction act, 1956, when this act has application only to gangtok bazar as would have been fixed in terms of sub-section (iii) of section 1 thereunder. ..... the case of chordia automobiles (supra) in my view, is quite mis-placed since in that case section 10 of the tamil nadu buildings (lease and rent control) act, 1960 was under consideration where the proviso and the exception thereto read as under:- 5. ..... (e) the distinction between the gangtok rent control and eviction act, 1956 and the rules under the above notification of 1949 is that while the latter prescribes personal occupation of the landlords as one of the grounds for eviction of tenants, the gangtok rent control and eviction act, 1956 in section 4 stipulates bonafide occupation of the landlord or ..... others : air 1945 privy council 108, that it is contrary to all rules of construction to read words into an act unless it is absolutely necessary to do so as that would amount to reframing the legislation. 9. ..... use and for occupation by himself as occurring in two other rent control acts, have come up for the consideration of this court in joginder pal v .....

Kharka Bahadur Limbo Vs. Principal Chief Conservator of Forest-cum-sec ...

Court : Sikkim

..... it is stated further that on 10-3-2009 the petitioner and his colleagues sought from the concerned authority of the state government information under the right to information act, 2005 as regards the procedure followed in the publication of the nit and the award of the aforesaid work. ..... (1986) 4 scc 566 : (air 1987 sc 251), it has been held as follows :- "the power of the high court to issue an appropriate writ under article 226 is discretionary and the high court in the exercise of its discretion does not ordinarily assist the ..... instead of doing that he chose to issue another legal notice in reply to of the letter dated 4-2-2009 followed by another request on 9-2-2009 and a notice under the right to information act on 13-3-2009 which obviously was responded to on 12-6-2009. .....