Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: guwahati Year: 1989 Page 2 of about 27 results (0.090 seconds)

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 .....

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 .....

Braja Lal Banik Vs. State of Tripura and ors.

Court : Guwahati

..... first contention of the learned counsel for the petitioner is that even if the superintendent of taxes was the competent authority to levy penalty under section 10a of the central act the impugned order is without jurisdiction, inasmuch as the same was passed without obtaining previous sanction of the commissioner. this argument is based on ..... required the authority to obtain the previous permission of the commissioner before imposing penalty, it was held that penalty could not be levied under section 10a of the central act also without the previous permission of the commissioner. we have carefully gone through the aforesaid decision but we find it extremely difficult to agree with ..... decision and hold that the provisions of state sales tax law in regard to levy of penalty are not applicable to the levy of penalty under section 10a of the central act. they shall apply for the purpose of collection and enforcement thereof. this argument of the petitioner, therefore, also fails.9. we shall now .....

Ganakanta Das and ors. Vs. the State of Assam

Court : Guwahati

..... made in the said cases, we have been persuaded irresistably to hold that the correct procedure to be followed which would be in conformity with section 145 of the evidence act to contradict the evidence given by the prosecution witnesses at the trial with a statement made by him before the police during the investigation will be ..... thereafter, be relied on by the accused as a contradiction. this is the only correct procedure to be followed, which would be in conformity with section 145 of the evidence act.'5. so the ratio deducible from the above decision for probing a contradiction is that if a witness for the prosecution admits his previous statement before ..... any particular procedure was laid down by the apex court for the purpose of taking out the contradiction during trial.4. reading section 162, cr.p.c., 1973 and section 145 of the evidence act it is clear that a witness can be confronted with his earlier statement made to the investigating officer for bringing out contradictions. .....

Commissioner of Income-tax Vs. Goslino Mario and ors.

Court : Guwahati

..... in indian currency could have been taxed in india. as to this the case of the assessees was that the same was exempt under the provisions of section 10(14) of the act. under this provision any special allowance specifically granted to meet expenses wholly, necessarily and exclusively incurred for the purpose of the duties of an office or ..... issued by the foreign company was taken into consideration for income-tax purposes. the daily allowance paid to the assessees was held to be not exemptable under section 10(14) of the act and the value of the rent-free furnished accommodation was also held to be liable to tax. on the question of salary, the tribunal took the ..... in law in holding that the rent-free furnished accommodation provided by the fci ltd. to the assessee-technician was a perquisite within the meaning of section 17(2) of the income-tax act, 1961 ?'2. of the aforesaid questions, the first question has been referred at the suggestion of the commissioner of income-tax and the rest on .....

Rajendra Singh Vs. Superintendent of Taxes and ors.

Court : Guwahati

..... has made the assessment in the present case in exercise of that power. it is clear from the provision of sub-section (2) of section 4 that the persons appointed under sub-section (1) of section 4 of the act, which include not only the commissioner of taxes but also 'other persons appointed to assist him', shall exercise such powers ..... the details in the order as expected by the commissioner. under such circumstances, we do not find any justification for initiation of proceedings under sub-section (1) of section 21 of the act in the instant case.12. mr. majumdar, the learned government advocate, submitted that the matter may be remanded to the commissioner to be decided ..... 'prejudicial to the interest of the revenue' is the correct interpretation.10. we, therefore, hold that in order to exercise power under sub-section (1) of section 21 of the act there must be material before the commissioner to consider that the order passed by the officer was erroneous in so far as it was prejudicial to .....

National Insurance Co. Ltd. and anr. Vs. Union of India (Uoi)

Court : Guwahati

..... taken as 23.3.1973, because 60 days' time would also be added to it which is required for giving notice under section 80 of the code of civil procedure. in this connection, mr. sharma has first drawn our attention to averments made in para 3 of the plaint wherein it was specifically ..... .1972 or on 23.3.1973. as the suit was filed on 18.5.1976 it was beyond the period of 3 years visualised by article 10 of the limitation act, 1963 (new) if the cause of action had accrued on 28.12.1972. the suit would, however, be within time if the starting point of the limitation has to be .....

Dwijendra Kumar Bhattacharjee Vs. Superintendent of Taxes, Government ...

Court : Guwahati

..... and made an assessment without reference to any evidence or any material at all. this the assessing authorities were not entitled to do under clause (b) of sub-section (2) of section 10 of the act.'it was observed : 'no doubt it is true that when the returns and the books of account are rejected, the assessing officer must make an estimate, ..... not be accepted as evidence in a court of law, but there the agreement ends ; because it is equally clear that in making the assessment under sub-section (3) of section 23 of the act, the income-tax officer is not entitled to make a pure guess and make an assessment without reference to any evidence or any material at all. there ..... taxes did not take any action on the said returns submitted by the petitioner from time to time till august 25, 1981, when he issued notices under section 9(2) of the act asking the petitioner to appear and produce accounts and documents in support of the returns for all the four years. the date was extended to october 15, .....

Moheema Ltd. (No. 2) Vs. Commissioner of Income-tax and ors.

Court : Guwahati

..... to anomaly if the meaning is confined to the first regular assessment, that is no reason for giving a wider meaning to the expression in so far as section 214 of the act is concerned. the division bench, therefore, expressed their dissent with the calcutta view and followed what was stated by chagla c. j. in sarangpur cotton mills ..... sarangpur cotton . v. cit : [1957]31itr698(bom) . it was held in this division bench decision that the mere fact that an assessment made unde section 23 of the old act was set aside on appeal by the appellate assistant commissioner and a fresh assessment was made on a subsequent date would not entitle the assessee to interest on ..... j. 1. the petitioner is an income-tax assessee. its assessment for the year 1977-78 was completed on march 22, 1979, under section 143(3) of the income-tax act, 1961 (for short 'the act'), and a sum of rs. 813 was found refundable on account of excess payment of advance tax. a rectification proceeding was subsequently initiated. this .....

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 .....