Court : Guwahati
Decided on : Sep-30-2003
..... english law. (see raipur development authority and ors. v. chokhamal contractors and ors. reported in (1989) 2 scc 721).20. after repeal of the old act, under the act, section 34 provides for the grounds for setting aside an award which is quoted below : '34. application for setting aside arbitral award. - (1) recourse to a ..... for setting aside the award and accordingly confirmed the award of the sole arbitrator observing that most of the allegations made in the application under section 34 of the act were full of vagueness and mere statements without any supporting proof. this order has been impugned in this appeal.8. we have meticulously inspected ..... payment of the date of decree of the award whichever was earlier.6. feeling aggrieved by the said arbitral award, the appellant filed an application under section 34 of the act before the learned district judge papumpare, under whose jurisdiction the contract was performed and executed, alleging, inter alia, that the award was illegal, invalid .....
Tag this Judgment!Court : Guwahati
Decided on : Sep-11-2003
..... any inter-state sale or intra-state sale, the decision will have to be taken having regard to the two points and the provisions of sub-section (2) of section 4 of the central sales tax act, 1956. the sale in question was made to m/s aristocrat marketing limited with entries in the stock register and proper account of sales and purchases ..... were furnished. since stock book has been maintained by the petitioner firm, it cannot be deemed to be local sale as defined in section 3 of the central sales tax act, 1956. c-forms are not the parameters for deciding the nature of sale, i.e., whether local or inter-state sale. therefore, non-furnishing of c- ..... forms cannot be a ground for rejecting the claim of inter-state sale. the decision has to be taken as per provisions of section 3 of the central sales tax act only with variation in the rate of taxes depending whether c-form is submitted or not.7. it appears that the assessing officer did not take into .....
Tag this Judgment!Court : Guwahati
Decided on : Sep-09-2003
..... and good conscience, if not unconscienable and unethical. the interest claimed should be proportionate to the 'current rate of interest' available at the relevant time under provision of section 3 read with 2(b) of (the) interest act 1978, notwithstanding any agreement to the contrary and at any rate at a reasonable rate as opposed to exhorbitant one moreover ..... but the suit was presented only in the year 2001. that the reasonable opportunity was not given to the defendant-appellant by the trial court and both the courts acted in bias and there was violation of principle of justice, equity and good conscience, that the appellant pleaded before the trial court verbally that she had not borrowed ..... , section 23 of contract act will also stand as a bar to such claim of rate of interest, being immoral and against public policy. the interest was thus illegally assessed.16. in .....
Tag this Judgment!Court : Guwahati
Decided on : Sep-02-2003
..... namely, nemichand nahata and sons (huf) and pawan kumar agarwalla. the appellant had also shown, in accordance with the burden, which rested on him under section 106 of the evidence act, that the said amounts had been received by him by way of cheques from the creditors aforementioned. in fact, the fact that the assessee had received the ..... under law, in the absence of specific proof of that knowledge, it cannot be assumed that the assessee has the knowledge in question within the meaning of section 106 of the evidence act. . ... to require the firm or the individual partners to go further and adduce proof of the sources from which the deposits in question appearing in the ..... s) had taken place between his creditor and the sub-creditor. no such additional burden can be placed on an assessee, which is not envisaged by section 106 of the evidence act. the revenue/assessing officer, however, remains free to show that the amount, which has come to the hands of the assessee by way of loan from .....
Tag this Judgment!Court : Guwahati
Decided on : Sep-02-2003
P.P. Naolekar, C.J. 1. The Arunachal Pradesh Forest Corporation Limited, Itanagar, the respondent herein, is a company, undertaking of the Government of Arunachal Pradesh. The company is engaged in operation of forest and utilisation of forest resources. The company has coffee plantation, tea plantation, rubber plantation, cardamom plantation and cash crop division. The company runs two saw mills in the name of Namphai Saw Mill at Namphai and Banderdewa Saw Mill and Plywood Industries at Banderdewa in Arunachal Pradesh. For the assessment year 1987-88, the company claimed debit from the profit and loss of company the expenditure of Rs. 25,73,082 as generation expenses and Rs. 4,50,939 as maintenance of plantation and an amount of Rs. 1,30,688 which have been spent by the company towards research and development of the plants, amongst other claims made by the company. These two items are the subject matter of dispute before us in the present appeal. The Assessing Officer has held gene...
Tag this Judgment!Court : Guwahati
Decided on : Aug-28-2003
..... the corporation by the letter dated 31st december, 1993 addressed to the labour commissioner, assam, proposed to retrench 65 work charged section assistants in accordance with sub-section (1) of section 25n of the industrial disputes act, 1947 with effect from 1.4.1994. the labour commissioner, assam by the order dated 28th april, 1994 refused to ..... be filled up on regular basis and, thereafter, appoint the writ petitioners and other persons similarly situated in order of their seniority position as work charged section assistants and work charged chowkidars.(ii) no vacant post as on today or likely to arise in near future shall be filled up by any person other ..... the petitioners and mr. p. roy, learned state counsel.3. mr. b.k. sarma, learned senior counsel submitted that the writ petitioners have been working as section assistants, except petitioner no. 25 and 55 who were working as chowkidars. they were appointed by the corporation in various offices through out the state. the recruitments .....
Tag this Judgment!Court : Guwahati
Decided on : Aug-14-2003
..... a works contract simpliciter in the guise of the expanded definition found in article 366(29)(a)(b)) read with section 2(n) of the state act. on facts as we have noticed that the work done by the photographer which as held by this court in ..... the press owners of assam. however, in view of the definition of works contract, sales tax was made leviable under section 8(1)(e) of the act as stated above. the main grievance of the petitioner is that in the process of printing works, there is no transfer ..... this writ petition, they have challenged the validity of entry no. 30 of schedule vi under section 8(1)(e) of the assam general sales tax act, 1993, for short, the act, whereby the sales tax has been imposed on job printing.3. the case of the petitioner ..... question on which we are concerned is whether the job works of printing is liable to be taxed under the provisions of the act and in view of the provisions of article 286 of the constitution. the apex court had considered the question in the case .....
Tag this Judgment!Court : Guwahati
Decided on : Aug-08-2003
..... to the appellant.16. it will be convenient to refer to the relevant provisions in this context in the transfer of property act (act iv of 1882, in short, the act'). with reference to mortgage act describes, vide section 58, as many as six types of mortgages, viz., (1) simple mortgage, (2) mortgage by conditional sale.(3) ..... by the learned counsel appearing for the respondent/plaintiff, the hon'ble apex court after discussing several case laws on the topic while giving interpretation of section 60 of the act observed as below :-- '10. any provision incorporated in the mortgage deed to prevent or hamper the redemption would thus be void. a mortgage cannot ..... usufructuray mortgage. respondent/plaintiffs claimed the mortgages in question as usufructuary mortgages only. it will be worth remembering here that mortgage is defined in section 58 of the act as the transfer of an interest in specific immovable property for the purpose of securing the payment of money advanced or to be advanced by .....
Tag this Judgment!Court : Guwahati
Decided on : Jul-28-2003
..... property to be taken or retained in part performance of a contract of the nature referred to in section 53a of the transfer of property act, 1882 (4 of 1882) . . .'5. it is apparent from this definition that a transfer in relation to a capital asset includes any transaction ..... that the title deed to the said property was not registered ?'4. to appreciate the rival contentions, it would be beneficial to quote the relevant provisions of section 2(47) of the income-tax act. '2. (47) 'transfer', in relation to a capital asset, includes,--. . . (v) any transaction involving the allowing of the possession of any immovable ..... at a finding nor a decision that the transaction of sale of the property by agreement to transfer does not satisfy the essential ingredients of section 53a of the transfer of property act. there is no finding recorded by the tribunal that the amount mentioned in the agreement to sell has not been paid by the assessee to .....
Tag this Judgment!Court : Guwahati
Decided on : Jul-25-2003
..... to be a certificate signed by the director of the central food laboratory, may be used as evidence of the facts stated therein in any proceeding under this act or under sections 272 to 276 of the indian penal code (45 of 1860):provided that any document purporting to be a certificate signed by the director of the central ..... on this count alone.10. in view of the restricted submission, the scope of argumentation has been narrowed down. in this context, we may referred to provision of section 13 of the act. sub-clause (5) of the same goes as follows :'(5) any document purporting to be a report signed by a public analyst, unless it has been ..... case no. 2/ 89.2. by the impugned judgement the learned sub-divisional magistrate, biswanath chariali convicted the accused/petitioner under sections 7 and 16 of the prevention of food adulteration act, 1954 (hereinafter in short 'the act') and sentenced him to undergo rigorous imprisonment for 6 months and to pay a fine of rs. 1000 in default of fine .....
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