Court : Guwahati
Decided on : Jan-23-2003
..... not be liable to be called trade, commerce, manufacture or any adventure or concern of that nature and thus would not be business within themeaning of section 2(bb) of the act. the occupier would then not be a dealer and the canteen sales cannot be called the dealer's turnover. in each case the taxability or otherwise ..... they do not amount to sale of goods.6. mr. j. bora, learned counsel for the petitioner has submitted that in view of the provisions of section 48 of the factories act, the brpl was statutorily bound to provide canteen services to its employees and the said canteen was managed by the society, which consist of employees of ..... 3. the facts : the bongaigaon refinery & petrochemicals limited, for short 'the brpl' is a government undertaking and they are providing a canteen, as required under section 46 of the factories act, 1948. the work order for the catering services of the brpl canteen for the year 1995-96 was awarded to the society and accordingly the services were provided .....
Tag this Judgment!Court : Guwahati
Decided on : Jan-17-2003
..... court in m/s central coal fields ltd. v. state of orissa and others, air 1992 sc 1371. the supreme court taking into consideration the provisions of section 2(18) of the motor vehicles act, 1939, as amended in 1956, held as follows : '8. it would be appropriate now to mention that somedocumentary material was sent to us by the ..... the mine and these are not meant for use on public road and, as such, the respondents have no authority to direct registration of the same under section 39 of the motor vehicles act, and to levy any tax thereon. mr. goswami further elaborated that entry 57 of list-ii of schedule vii of the constitution empowers the state to ..... within the enclosed premises of the mining areas. according to the petitioner, the dumpers cannot be treated as 'motor vehicles' or 'vehicles' within the meaning of section 2(18) of the motor vehicles act. 4. as usual, the state government filed no return in the instant case. therefore, decision on the question raised has to be on the basis of .....
Tag this Judgment!Court : Guwahati
Decided on : Jan-16-2003
..... rule 25(3) of the rules. by the same order dated 10.11.1993 penalty was imposed @ 1 1/2 times the tax payable under the provisions of section 23 of act. aggrieved, this instance writ petition been filed. 3. dr. a saraf, learned senior counsel appearing for the writ petitioner has assailed the impugned order, on what appears ..... and the jurisdictional superintendent of taxes ought to have finalized the assessment on the basis of the returns filed by the petitioner by invoking the provisions of section 17(3) of the act. 4. insofar as imposition of penalty is concerned, learned counsel by placing reliance on a judgment of this court in the case in brajalal banik v ..... the turnovers mentioned in the said communication. the petitioner was further informed that if it failed to submit its returns within 14.10.1993, penalty under section 23(c) of the act would be imposed. the petitioner by its reply dated 14.10.1993 requested for grant of three weeks time for payment of tax and submission of returns .....
Tag this Judgment!Court : Guwahati
Decided on : Jan-09-2003
..... & ors. v. the superintendent of taxes and others (supra), the conclusion that is inescapable is that the necessary conditions precedent to the exercise of power under section 36(1) of the act are absent in the present case. 5. for the aforesaid reasons, this writ petition has to be allowed and consequently the impugned notice dated 25.2.1994 ..... the respondent no. 4, i.e., the commissioner of taxes, government of. assam, issued a notice dated 25.2.1994 under the provisions of section 36(1) of the assam general sales tax act, 1993 seeking to revise the appellate order dated 23.12.1989 passed by the assistant commissioner of taxes (appeals) on the ground that the said ..... by eight separate notices dated 14.6.1978 and 15.6.1978, the aforesaid assessments were sought to be reopened by invoking the powers under section 11 of the act. as there was some delay on the part of the petitioner in submitting his reply to the aforesaid notices, the concerned authority proceeded to finalize the proposed .....
Tag this Judgment!Court : Guwahati
Decided on : Jan-08-2003
..... sharma, is bad in law. 7. controverting the above submissions made on behalf of the petitioner, mr. s. n. sharma has pointed out that under section 2-a of the industrial disputes act, an individual workman can raise the dispute only when the matter relates to his discharge, dismissal or retrenchment from service or termination from service. in the case ..... that the learned labour court has not looked into the question as to whether the reference was bad in law in the face of the provisions of section 2-a of the industrial disputes act (hereinafter referred to as 'the said act'), mr. r.p. sharma has not, i may paint out, contended that retirement on superannuation is covered by ..... section 2-a. what mr. r.p. sharma has contended is that this aspect of the matter cannot be raised for the first time before the writ court. .....
Tag this Judgment!