Court : Guwahati
..... trade or commerce are concerned, it appears that it is no more than a pious declaration. effect has not been given to it in the text of the act. section 14 defines gross out-turn. it provides that the gross out-turn of the dealer during any given period shall be determined by taking the aggregate of the sale ..... accordingly issue declaring that the amendments to section 15 (1) (b) of the act made by section 4 of amending act iv of 1951, and rule 80 of the rules, are illegal and ultra vires, and directing that no action to enforce these illegal ..... provided ample safeguards and this court need not assume unto itself the functions of parliament and indirectly under the guise of interpretation seek to secure the safety of state finance which parliament itself has adequate direct power to do.18. for the reasons stated above, the application should be allowed and the rule made absolute. a writ should .....
Tag this Judgment!Court : Guwahati
..... some of the dealers who sell goods obtained from outside the province. in picking and choosing some he would not be contravening the provisions of the section. his acts would be in conformity with it. the provision therefore gives him unrestricted power to discriminate between one dealer and another even though both are dealers who ..... misled by a wrong note in the rules which referred to the financial year. the definition of the word 'year' has been substituted in section 2 (12) of the act, by amending act xii of 1952, to mean the financial year ; but as it was, the petitioners had originally the option to choose their year, which, ..... of taxes requiring the petitioners to get themselves registered. after registration, the superintendent of taxes, gauhati, issued a notice on 31st january, 1950, under section 16(2) of the act, directing the petitioners to submit returns of their total turnover for the return period ending with september, 1949. pursuant to that notice, the petitioners filed .....
Tag this Judgment!Court : Guwahati
..... of the power of appointment by itself, as was done in this case. the central government enjoyed the power of appointment under the land customs act, section 3.3. another aspect of the question is that the power of appointment of the land customs officer was not conferred on the board of revenue by ..... this appointment prefaces by saying that:in exercise of the powers conferred by subsection (1) of section 3 of the land customs act, 1924 (xix of 1924) read with the notification of the government of india in the late finance department...the central board of revenue appoints (sic) all deputy collectors, assistantcollectors...including all the officers ..... madras, bombay, baroda and jamnagar, to be land customs officers within the jurisdiction of the respective collectors of land customs under whom they are working.section 3(1) of the land customs act runs as follows:3. (1) the central government may, by notification in the official gazette, appoint, for any area adjoining a foreign frontier .....
Tag this Judgment!Court : Guwahati
..... sales were not taxable as the goods were admittedly despatched for delivery outside the state of assam. the provisions of article 286(1) have been incorporated in the assam act also in section 3(1a) (i) and the first part of question no.(3), therefore, is answered in the affirmative.23. in this connection, it was also argued by ..... anything in the contract by which it can be inferred that the vendor retained the right of disposal of the goods, the goods were appropriated under section 23, sub-section (2) of the act. reliance in this connection was placed on the 2 cases of the patna high court-bifendra nath guha v. state of bihar a.i.r. ..... s.c. 252., it was clearly laid down that article 286 represents a compromise between somewhat conflicting objectives, namely, on the one hand, the necessity of strengthening state finances so as to enable the states to meet the growing demands on their resources in fulfilling their multi-sided responsibilities in the achievement of a welfare state ; and, on .....
Tag this Judgment!Court : Guwahati
..... judicial unless it is proved to the contrary but in case of subordinate judiciary and others the onus is on the officer or persons to show that they acted judicially. 43. the self-same section came for consideration in the case reported in air 1938 cal 177 (a) disposed of by nasim ali and b. k. mukherjea jj. and their ..... done within the limits of his jurisdiction or outside the limits of his juris-diction. the sense in which the word 'jurisdiction' has been used in section 1 of the judicial officers' protection act, was laid down in the earliest case of the allahabad high court, teyen v. ram lal, reported in ilr 12 all 115 (f). sir john edge, ..... of the deputy commissioner. on the face of it, therefore, it was not a lawful order within the meaning of the code. the latter part of section 1 of the judicial officer's protection act cannot, therefore, be attracted to the case. even there, the essential requirements are that the orders or warrants should be lawful orders or warrants issued .....
Tag this Judgment!Court : Guwahati
..... persons in possession of the property within the definition of an offence of criminal trespass. it must therefore be found that the offence of criminal trespass punishable under section 447, ipc was not established against the petitioners.5. reliarice was placed on two cases reported in emperor v. rain prasad ilr 33 all 773 and in ..... in both the cases co-owners were involved, and the offence concerned was one under section 297, ipc under that section the word 'trespass' is clearly used in a wider sense, and covers not only criminal trespass as defined in section 441, but also an ordinary act of trespass, and that meaning is clear from the use of the words 'any ..... trespass' as against 'criminal trespass1 in section 447.6. the result is that the convictions and sentences of the petitioners are set aside, .....
Tag this Judgment!Court : Guwahati
..... collector of central excise and land customs. the petitioner thereafter preferred a revision petition before the secretary to the government of india, ministry of finance, under section 191 of the sea customs act within, the period allowed by law. but that was refused on the ground that no appeal had been filed to the collector of central excise ..... court and ask for a writ of mandamus directing the respondents not to give effect to that order unless it has got any statutory foundation. section 39 of the sea customs act provides that when customs-duties or charge have been short-levied through inadvertence, error, collusion or misconstruction on the part of the officers of ..... and this court will not stay its hands from giving relief to the petitioners on the ground that they could have approached the higher authorities under section 188 of the sea customs act. 10. in the result, therefore, we allow these petitions in so far that we issue a writ of mandamus directing the respondents not .....
Tag this Judgment!Court : Guwahati
..... the oflicer-in-charge, agartala police station, applied to the s. d. m., for a search warrant under section 19(3) of the act, stating in his application that he was authorised by the deputy director, enforcement directorate, ministry of finance, department of economic affairs. govt. of india, in that behalf, but without filing the written authority before the s ..... bengal, has been dealing in foreign exchange without an authority as required by section 3 of the act, though he has applied for such an authority and the matter is still pending. order 12-5-1958 he was proceeding to calcutta by air with notes ..... him by the police, be set aside and replaced by an order for its refund to the petitioner, and arises out of a proceeding under section 19(3) of the foreign exchange regulation act, 1947.2. the facts, briefly stated are these: it is an admitted fact that the petitioner, haripada gupta, who is a refugee from east .....
Tag this Judgment!Court : Guwahati
..... such cannot exercise those powers. the assistance for which he has been appointed relates to those powers only which have been expressly conferred on the commissioner under the act. section 30 in out opinion clearly negatives the contention of the petitioner on this behalf. it provides that any dealer objecting to an order of assessment or penalty passed ..... the rule of excessive delegation. in the case of 'banwarilal mour v. state of assam air 1955 assam 195, it was held that the assam sales tax act under section 52, does not leave any power to determine liability to levy tax to the provincial government. it has merely authorised the fixation of fees, if any, for ..... the case of registration fees for documents or marriage licences is secondary to the primary motive of regulation in the public interest vide findlay shirras on ''science of public finance', vol. i page 202. there is really no generic difference between the tax and fees, and as said by seligman, the taxing power of a state may .....
Tag this Judgment!Court : Guwahati
..... byramjee jeejeebhoy v. province of bombay, air 1940 bom 65 (fb) the question arose about the validity of the urban immoveable property tax levied by section 22 forming part of part 6 bombay finance act. it was observed by kania, j. as he then was as follows : 'the crucial question is this : is the tax on the lands ..... of the local board. the local board has to construct, repair and maintain roads, embankments, bridges, water-channels and other works of communication under section 40 of the act. section 66 of the act makes it obligatory for the board to establish, maintain and manage all middle vernacular schools under public management within the sub-division and also to bear ..... 14 enshrined in the constitution. 3. coming to the first point urged by the counsel, it is necessary to refer to some of the provisions of the act. section 62 of the act provides as follows :-- '62. (1) the local board may, at a meeting convened expressly for the purpose of which due notice shall have been given, .....
Tag this Judgment!