Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: guwahati Year: 1989 Page 2 of about 27 results (0.031 seconds)

Shri Chitta Ranjan Saha Vs. State of Tripura and ors.

Court : Guwahati

..... appeal without payment of the disputed amount of tax. the prayer was not allowed by the appellate authority in view of the second proviso to sub-section (1) of section 20 of the act which has restricted the power of the appellate authority to issue direction for stay only to the extent of 50% of the tax or penalty. the ..... goods specified in the schedule and the same can be determined in a writ petition. the petitioner has also challenged the vires of second proviso to subsection (1) of section 20 of the act.3. we have heard mr. j.p. bhattacharjee, the learned counsel for the petitioner and mr. s. barman roy, the learned advocate-general, tripura. mr. ..... bhattacharjee did not press his submission regarding the vires of the second proviso to sub-section (1) of section 20 of the act as according to him the present petition can be decided simply by interpreting item 29 of the schedule of taxable goods attached to the .....

Smt. Daljeet Kaur Vs. Commissioner of Income-tax

Court : Guwahati

..... 21, 1989 (rajendra singh v. superintendent of taxes), this court considered a similar issue. the issue in that case arose under the tripura sales tax act, 1976. section 21 of the act enabled a commissioner to revise the orders if they were erroneous and prejudicial to the interests of the revenue. the width and ambit of the power ..... of the revenue. if the order is erroneous, but it is not prejudicial to the interests of the revenue, the commissioner cannot exercise the revisional jurisdiction under section 263(1) of the act.' ' 12. this passage in the madhya pradesh case was extracted and followed in v. g. krishnamurthy v. cit : [1985]152itr683(kar) by the karnataka ..... in russell properties pvt. ltd. v. a. chowdhury, addl. cit : [1977]109itr229(cal) delineated in similar terms the amplitude of these words contained in section 263 of the income-tax act, 1961, at page 243. the calcutta high court held : 'it is not sufficient that the order was merely erroneous. it must be erroneous in so far .....

Abdul Walid and ors. Vs. Commissioner of Wealth-tax and anr.

Court : Guwahati

..... be a part of the record of the present case also. in this connection, it has been urged that the power of rectification conferred by a provision like section 35 of the act should not be construed to be analogous to what has been stated in order 47, rule 1, of the civil procedure code. to substantiate this submission, our attention ..... these observations were made while considering the cases of the petitioners under article 32 of the constitution and the same would not apply while deciding a case under section 35 of the act. we are in agreement with learned counsel. 3. coming to the second ground given by the learned tribunal, it is urged by shri sen that the ..... 1973] 115 itr 746). the decision was rendered on april 3, 1978. after this decision, the assessee approached the learned tribunal to reduce the penalties imposed under section 18(1)(a) of the act in conformity with the decision of this court in t.k. roy v. cwt . the petitions before the learned tribunal were filed on august 8, 1978, .....

Bajrang Tea Manufacturing Company (P) Ltd. and ors. Vs. the Assam Stat ...

Court : Guwahati

..... the board principally on that premises while imposed (imposing) tariff cannot discriminate between a consumer and a consumer, is set out in clause four of section 49 of the 1948 act. the board can promulgate regulation for imposition of tariff. the board in its sweep of powers can impose tariff even without promulgating regulation. the ..... contribute towards the costs of capital works. a reasonable sum on the capital is to be left as surplus under section 59 of the 1949 act. that act directs priority to be observed in discharging liabilities (section 67). first the operating, maintenance and management expenses have to be met, next provision has to be made for ..... alone is done. tea gardens are invariably found established in rural areas. in this background the planata-tions labour act 69 of 1951 in section 2(f) 'plantation' is defined to mean any plantation to which this act, whether wholly or in part, applies and includes offices, hospitals, dispensaries, schools, and any other premises used .....

Assam Forest Products (P.) Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

..... any sum paid on account of tax is not deductible, we would think that the same should be the position with regard to payment of interest under the aforesaid sections of the act.6. we may add that though from what has been stated in mahalakshmi's case : [1980]123itr429(sc) it is not explicit whether payment of cess itself ..... of law does not amount to expenditure for the purpose of business would not seem to stand in the way of the assessee claiming deduction of interest under section 37 of the act which allows deduction of any expenditure laid out or expended wholly or exclusively for the purpose of business or profession while computing the income chargeable under the ..... this court in ganesh das sreeram v. ito the same is not relevant inasmuch as it had laid down that, for the purpose of calculating interest under section 139(1)(iii)(a) of the act, the advance tax paid by the assessee was deductible. the controversy at hand is however different. so, the fact that the decision of this court .....

R.G.S. Industries Vs. Commissioner of Income-tax

Court : Guwahati

..... income-tax (appeals) sustained the order of the income-tax officer. on second appeal, the tribunal also upheld the disallowance. the assessee sought for a reference, under section 256(1) of the act, of the questions of law arising out of the order of the tribunal. the tribunal, on being satisfied that questions of law did arise out of the order ..... is whether such a payment is capital expenditure or revenue expenditure. the expressions 'capital expenditure' and 'expenditure in the nature of capital expenditure' have not been defined in the act. these two expressions, however, have been interpreted by courts from time to time. some tests have also been evolved to determine when an expenditure can be said to be ' ..... b.p. saraf, j. 1. the income-tax appellate tribunal, gauhati bench, has referred under section 256(1) of the income-tax act, 1961, the following questions of law to this court for its opinion : '(i) whether, on the facts and in the circumstances of the case, the payment of rs. 37, .....

Studio Sen and Sen Vs. State of Tripura and ors.

Court : Guwahati

..... from outside the state were not used for the purposes for which they were purchased.9. we have perused the provisions of the tripura sales tax act, 1976. section 3 of the act, which is the charging section, provides, inter alia, that every dealer in taxable goods shall pay tax on its turnover at the rate specified in column 3 of the ..... petitioner as a photographer in the works contract undertaken by him as there is no 'sale' of such materials in tripura within the meaning of clause (g) of section 2 of the act. we think that in the face of the decision of the supreme court in b.c. kame [1977] 39 stc 237, the superintendent of taxes should not ..... be levied. it may, however, be apposite to mention here that after the forty-sixth amendment of the constitution, the act has been amended and by the tripura sales tax (third amendment) act, 1984, a new section, namely, section 3a has been inserted to provide for imposition of tax on transfer of property in goods involved in the execution of works .....

Commissioner of Wealth-tax Vs. B.C. Gupta and Sons Ltd.

Court : Guwahati

..... on the trustees in respect of the properties settled for the benefit of the two deities was not sustainable in law in view of the provisions contained in section 21 of the wealth-tax act, 1957 this question is covered by the decision of the supreme court in cwt v. trustees of h. e. h. nizam's family (remainder wealth) trust : ..... , whether an idol is a person and also an individual. the controversy is now set at rest by parliament in the definition clause (31) of section 2 of the 1961 act to state that 'person' includes individual. the supreme court held that idols are persons and individuals and relevant cases are collate in official trustee of west bengal v. cit : ..... be answered in the affirmative. 5. the second question is whether the decision of the tribunal that deities are not individuals and section 3 does not apply in the case of a deity and, therefore, the wealth-tax act does not apply to a deity, is not untenable in law ? 6. there was an overdrawn controversy under the indian income .....

Studio Sen and Sen Vs. State of Tripura and ors.

Court : Guwahati

Reported in : [1990]79STC168(Gauhati)

..... from outside the state were not used for the purposes for which they were purchased.9. we have perused the provisions of the tripura sales tax act, 1976. section 3 of the act, which is the charging section, provides, inter alia, that every dealer in taxable goods shall pay tax on its turnover at the rate specified in column 3 of the ..... petitioner as a photographer in the works contract undertaken by him as there is no 'sale' of such materials in tripura within the meaning of clause (g) of section 2 of the act. we think that in the face of the decision of the supreme court in b.c. kame [1977] 39 stc 237, the superintendent of taxes should not ..... be levied. it may, however, be apposite to mention here that after the forty-sixth amendment of the constitution, the act has been amended and by the tripura sales tax (third amendment) act, 1984, a new section, namely, section 3a has been inserted to provide for imposition of tax on transfer of property in goods involved in the execution of works .....

New India Assurance Co. Ltd. Vs. Satyanath Hazarika and ors.

Court : Guwahati

..... indemnify the insured. 9. on this aspect of the question theirlordships of the supreme court in pushpabai (air 1977 sc 1735) referred to section 95of the act, as amended by act 56 of 1969, andstated that sections 95(a) and 95(b)(i) adoptedthe provisions of the english road trafficact, 1960 and excluded the liability of theinsurance company regarding the ..... ) 33/87 disposed of on 29-7-88) (reported in 1989 acc cj 607), wherein the learned single judge held that the provision contained in section 92a of the act has retrospective effect inasmuch as the same is a social beneficial piece of legislation made with a view to protect the general public from the grave risk ..... the carriage of passengers for hire or reward and includes a motor cab, contract carriage and stage carriage. the expression 'motor cab' has been defined in section 2(15) of the act to mean any vehicle constructed, adapted, or used to carry not more than 6 passengers excluding the driver for hire or reward. this being the position .....