Judgment Search Results Home > Cases Phrase: finance act 1968 Court: guwahati Page 15 of about 1,201 results (0.028 seconds)

Assam Roller Flour Mills Association and ors. Vs. State of Assam and o ...

Court : Guwahati

..... . v. bijapur coop. milk producers societies union ltd.mr. sahewalla, on the aspect of legal fiction relied on the following decisions of the apex court:1. : [1968]2scr421 , deputy commercial tax officer, saidapet, madras and anr. v. enfield india ltd. cooperative centeen ltd.2. air 1967 sc 973, sri krishna coconut co. and ..... v. state of uttar pradesh and ors.5. air 1967 sc 973, sri krishna coconut co. and ors. v. east godavari coconut and tabacco market committee.6. : [1968]2scr421 , deputy commercial tax officer, saidapet, madras and anr. v. enfield india ltd. co-operative canteen ltd.7. : [1985]2scr643 , s. sundaram pillai and ors ..... a number of activities, such as assembling, storing, grading, weighment, standardization, transport and financing, the individual producers bereft of specialized knowledge and adequate resources to the above effect, are usually grossly disadvantaged. the provisions of the act, are not only to gear up better facilities for disposal of their produces in a well .....

Indian Oil Corporation Ltd. (Guwahati Refinery) Vs. State of Assam and ...

Court : Guwahati

..... infrastructure for furtherance of trade or commerce and intercourse.(c) any other purpose connected with the development of trade and commerce and facilities relating thereto.(d) providing finance, aid, grants and subsidies to local bodies and government agencies for the aforesaid purposes.the bill also seeks to transfer the proceeds of entry tax already collected ..... or commerce, then it would be a restriction on the freedom of trade, commerce or intercourse [see freightlines & construction holding ltd. v. state of new south wales [1968] ac 625].60. in jindal stainless ltd. : [2006]283itr1(sc) the apex court has held that the service provided may be existing or intended. in the present ..... year 2008-09 presented by the honourable chief minister of the state (finance minister) to the state assembly wherein in paragraphs 35.3 and 35.4, reference has been made to the loss of revenue collection on account of striking down of the act of 2001 by the division bench of this court in writ appeal no .....

Chakra Seal Vs. Management of Nonoipara Tea Garden, Mangaldoi, Darrang ...

Court : Guwahati

..... has almost obliterated the distinction between the two jurisdictions. while exercising jurisdiction to issue a writ of certiorari the high court may annul or set aside the act, order or proceedings of the subordinate courts but cannot substitute its own decision in place thereof. in exercise of supervisory jurisdiction the high court may not only ..... .2001 (annexure-iii), the enquiry officer concluded as follows:- . (1) that the charge-sheeted driver s act of deliberate negligence of duty and disobedience of his superior s instructions led to a loss of company s finances as the brand new vehicle worth rs.5 lacs has been damaged beyond repairs. the above charges have been ..... yours if proved, are serious offences under standing order in force on this estate. your above noted acts of deliberate negligence of duty and disobedience of your superior s instructions led to a huge loss of company s finances as the brand new vehicle worth rs.5 lacs has been damaged beyond repairs. i therefore call upon .....

itc Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... purpose, the commission recommended the constitution of an inter-state taxation council. admittedly, no such council has ever been constituted. similarly, the letter of the then finance minister, shri t.t. krishnamachary, relied upon by shri ganesh, which we have set out hereinabove, is also not quite clear. the extract speaks, in ..... violative of article 301 does not arise at all. to buttress his argument, mr. choudhury relies on andhra sugar mills v. state of andhra pradesh : [1968]1scr705 .181. referring to anand commercial agencies (supra), which mr. shanti bhushan has relied upon, mr. choudhury submits that in ananth commercial agencies (supra), the ..... all compensatory inasmuch as no trading facility is provided to the manufacturers or traders of tobacco and its products, as a class, affected by the impugned act. the aet act, 2001, nowhere, provides or indicates, emphasizes mr. shanti bhusan, that revenue, realized byway of entry tax, will be utilized for facilitating, either directly .....

Union of India (Uoi) and anr. Vs. J.G. Engineers Pvt. Ltd.

Court : Guwahati

..... is not applicable in the present case.41. a division bench of the bombay high court in vastu invest & holdings pvt. ltd., mumbai v. gujarat lease financing ltd., mumbai (supra), while dealing with an order passed by the learned single judge rejecting the chamber summons taken out for amendment of the petition filed under ..... , which has not been challenged by the respondent. after amendment, therefore, the amended portions became the part of the original application under section 34 of the act. hence, the contention of mr. dutta, in this respect, cannot be accepted and, therefore, rejected.44. let us now consider whether the arbitrability of ..... reappointment of mr. vaswani being as per direction of the calcutta high court, which has no jurisdiction to entertain any application under section 11 of the act regarding appointment of arbitrator, the arbitrator cannot assume jurisdiction to arbitrate the dispute between the parties.9. according to mr. thakur, the objection regarding the .....

Shrimanta Shankar Academy Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Guwahati

..... income was exempt from the assessment year 1993-94 to 1998-99 under section 10(22) of the act and the claim of the assessee was accepted by the department. the section 10(22) of the act was omitted by the finance (no. 2 ) act, 1998 with effect from 01-04-1999 and for the assessment years 1999-2000 and 2000-2001 the ..... exemption was claimed under section 10(23c)(iiiad) of the act and the returns for the aforestated assessment years were duly filed in ..... response to notices issued under section 142(1) of the act. the relevant particulars .....

Shrimanta Shankar Academy Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2007)109TTJ(Gau.)426

..... its income was exempt from the asst. yrs. 1993-94 to 1998-99 under section 10(22) of the act and the claim of the assessee was accepted by the department. the section 10(22) of the act was omitted by the finance (no. 2 ) act, 1998 w.e.f. 1st april, 1999 and for the asst. yrs. 1999-2000 and 2000-01 the ..... exemption was claimed under section 10(23c)(iiiad) of the act and the returns for the aforestated assessment years were duly filed in response ..... to notices issued under section 142(1) of the act. the relevant particulars for the .....

Oriental Insurance Co. Ltd. Vs. Smt. Laxmi Rani Biswas and ors.

Court : Guwahati

..... referring to section 149(2), for, the rule of law abhors arbitrariness and is anathema to the sense of justice. let us also take the instance, when a finance of a deceased, who met with an accident, raises a claim for compensation on the ground that she was dependent on the deceased. though no right of compensation ..... any statute by providing that a decision of an inferior court of tribunal shall be final, : 1979crilj13 , c. singh and ors. v. s. singh and ors. : [1968]3scr692 , state of gujarat v. w. vaghela. a duty and responsibility is cast on the high court and is invested with the power of general superintendence to keep the courts ..... ', if the court, tribunal or authority, deciding the case, has ignored vital evidence and thereby arrived at erroneous conclusion or has misconstrued the provisions of the relevant act or misunderstood the scope of its jurisdiction, the constitutional power of the high court under articles 226 and 227 can be invoked to set right such errors and prevent .....

Nova Trading Pvt. Ltd. Vs. State of Assam and ors.

Court : Guwahati

Reported in : (2009)23VST251(Gauhati)

..... heard mr. g.k. joshi, senior advocate assisted by mr. r.k. joshi, advocate for the petitioner and mr. d. saikia, learned standing counsel, finance department for the respondents. the petition was heard on merits at the motion stage and the records having been produced on behalf of the revenue, it is being ..... records for necessary verification in this regard, they being essential to ascertain the correctness or otherwise of the charge of the contravention of section 46 of the act. the revisional authority, however, by the impugned order dismissed the revision petition.10. the petitioner has contended that during the pendency of the revision proceeding, ..... of the statements and the particulars made in form b. the eventual objective of the exercise being to guarantee against evasion of tax payable under the act, logically a strict and meticulous compliance of the prescribed essentialities needs to be insisted upon. the rigour of compliance of the legal mandate noticed hereinabove notwithstanding .....

Dadhi Das and ors. Vs. State of Assam and ors.

Court : Guwahati

..... addressed to the director of agriculture, assam, found reiteration more comprehensively in the office memorandum dated 15.10.1980ofthe government of india, ministry of finance, bureau of public enterprises based on the policy of according preference for products of public enterprises in competition with private sector undertakings in the matter ..... was made the sole procurement agency for all kinds of agricultural implements required by the agriculture department of the state. on being approved by the finance department of assam, the government also allowed the corporation to charge a fixed margin on such inputs supplied to it for meeting its administrative ..... aaidc and approved by the cabinet on 22.03.2006, affirmed that the state government acting on the recommendations of p.k. choudhury committee on spse closed down the corporation. thereafter, the agriculture department moved the finance department for release of closure liabilities during 2006-2007. according to this respondent, the .....