Court : Guwahati
Decided on : Dec-05-1989
..... tax assessed or fifty per cent of the penalty levied and, on payment of the amount so directed, entertain the appeal.' 6. similarly sub-section (2) of section 21 of the act provides for revision by the commissioner of any order passed by any authorities subordinate to him. any dealer aggrieved by the order may move the ..... impose the penalty, to the superintendent of taxes. the superintendent of taxes, therefore, is the sole authority to make assessment and impose penalty. section 9 of the act deals with assessment. under this section, the assessing officer, namely, superintendent of taxes, may make the assessment on the basis of the return, or on the basis of the ..... also been levied in addition to tax.3. some of the petitioners filed appeals against such orders of assessment to the assistant commissioner of taxes under section 20 of the act. along with the appeals, they filed petitions for admission of the appeal without payment of the disputed amount of tax and/or penalty. in most .....
Tag this Judgment!Court : Guwahati
Decided on : Nov-21-1989
..... '. the prosecution examined three witnesses including the 'inspector'. the defence plea was of total denial. the learned trial court found, the petitioner had committed the offence punishable under section 4 of the act, and accordingly sentenced him to rigorous imprisonment for six months and a fine of rs. 500/-. in appeal, the learned sessions judge upheld the findings of the learned trial ..... is conversant with the facts of the case and can satisfactorily depose in court on his behalf.(4) this section applies to the following government scientific experts, namely: (a) any chemical examiner or assistant examiner to government;(b) the chief inspector of explosives;(c) the director of the finger print bureau;(d) the director, haffkeine institute, bombay;(e) the director of a .....
Tag this Judgment!Court : Guwahati
Decided on : Sep-27-1989
..... 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, .....
Tag this Judgment!Court : Guwahati
Decided on : Sep-25-1989
..... 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 .....
Tag this Judgment!Court : Guwahati
Decided on : Sep-15-1989
..... 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 .....
Tag this Judgment!Court : Guwahati
Decided on : Sep-12-1989
..... policy also the limit of the liability with regard to third party risk does not become unlimited or higher than the statutory liability fixed under sub-section (2) of section 95 of the motor vehicles act, 1939. learned counsel contends that the extra premium charged on account of the aforesaid count was really to cover the damage to the property of ..... the case. in so far as mr. agarwal is concerned, he has brought to our notice certain decisions which have interpreted the words 'third party' as appearing in the act as well as in the policy. as per the decision in kishori v. chairman, tribal service co-operative society ltd. 1988 acj 636 (mp), 'third party' means all ..... evidence it is contended by mr. agarwal that even if the snapping of drag link had taken place at the time of the accident, if the driver would have acted cautiously and carefully the vehicle could have been stopped by applying brakes. in this connection our attention has been invited to the evidence of the mvi who deposed that .....
Tag this Judgment!Court : Guwahati
Decided on : Sep-12-1989
..... policy also the limit of the liability with regard to third party risk does not become unlimited or higher than the statutory liability fixed under sub-section (2) of section 95 of the motor vehicles act, 1939. learned counsel contends that the extra premium charged on account of the aforesaid court was really lo cover the damage to the properly of ..... of the case. in so far as mr. agarwal is concerned, he has brought to our noiicc certain decisions which have interpreted the words 'third party' as appearing in the act as well as in the policy. as per the decision in kishori v. chairman, tribal service co-operative society ltd. 1988 acj 636 (mp): (1988) 1 acc 300, ..... the above evidence it is contended by mr. agarwal that even if the snapping of drag link had taken place at the time of the accident, if the driver acted cautiously and carefully the vehicle could have been stopped by applying brakes. in this connection our attention has been invited to the evidence of the mvi who deposed that if .....
Tag this Judgment!Court : Guwahati
Decided on : Aug-16-1989
..... 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, .....
Tag this Judgment!Court : Guwahati
Decided on : Aug-16-1989
..... 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 .....
Tag this Judgment!Court : Guwahati
Decided on : Aug-16-1989
..... 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 .....
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