Judgment Search Results Home > Cases Phrase: finance act 1968 Court: guwahati Page 18 of about 1,201 results (0.528 seconds)

Bhagawat Sawrup Gupta Vs. Commissioner of Taxes and ors.

Court : Guwahati

..... assam (civil rule no. 217 of 1981) [1983] 52 stc 354 and has submitted that the form mentioned therein was issued under form xiv of the assam finance (sales tax) act, 1956, which was made annexure b with annexure c. in that context he has submitted that the petitioner in the present case has impugned annexures a and b ..... the owner of the vehicle by which the goods are carried---(12) remarks (if any)---i/we hereby declare that i/we am/are registered under the assam finance (sales tax) act, 1956, holding certificate no.--- and the above statements are true to the best of my/our knowledge and belief.i/we also undertake to duly account for ..... to purchase materials within the state of assam as and when necessary. the petitioner is also a registered dealer under the central sales tax act, 1956, the assam finance (sales tax) act, 1956, and the assam sales tax act, 1947, for the purpose of purchasing, selling and storing the goods aforementioned.3. on or about 7th february, 1981, respondent no. .....

Srei Infrastructure Finance Ltd. Vs. Bhageeratha Engineering Ltd. and ...

Court : Guwahati

Reported in : AIR2009Gau110

..... .3. facts involved in these applications can be summarized as under:the applicant is a ltd. company duly incorporated under the provisions of the company act and is dealing with business of financing, leasing and hire purchase of various equipments, vehicles and other business. the opposite party no. 1, bhageeratha engineering ltd. for the purpose of ..... application no. 100/2008 in rfa 5/2008. it is also contended that the equipments; being purchased on hire purchase basis by the respondent no. 1 being financed by the applicant, applicant, became the owner of the equipments. the use of the equipments and the materials by the opposite party no. 2 to 4 is ..... of law and facts are involved.2. by application under section 151 of the cpc registered as c m. application no. 118 of 2008, the applicant srei infrastructure finance ltd. (formerly known as international financial ltd.) prays for intervention and impleadment as respondent no. 2 in rfa no. 5 of 2008. by another application preferred under .....

Anil Kumar Barua Vs. the State of Assam, Represented by the Chief Secr ...

Court : Guwahati

..... m/s motorola india ltd. in the sanction order, which was not there in the proposal of the home department or in the concurrence given by the finance department, are not disputed. moreover, the fact that these exercises had been done by him when he was on earned leave is also an undisputed fact ..... headquarters, shriu prabin chandra das, the then lda of home (a) department, shri abinash hazarika, office superintendent, home (a) department, shri sadananda bordoloi, senior finance and accounts officer, home and political department: finding the petitioner of the charges levelled against him without examining these vital witnesses is perverse and cannot be sustained in law ..... police headquarters, it was processed by dealing assistant sri anil baruah under file no. hma/193/2001/pt. after scrutiny and departmental procedure the file was sent to the finance department for concurrence on 26-11-2001. after necessary scrutiny, finance department gave the concurrence on 21-12-2001. on 26-12-2001 the file .....

Vinay Cements Limited Vs. State of Assam and ors.

Court : Guwahati

..... been obtained; (b) capital goods clearance should have been obtained; (c) the means of finance for the project should have been completed; (d) other clearance, if any, from the central/state government should have been obtained; (e) the unit should ..... not conducive nor viable proposition. the promoter of the petitioner company by a letter dated 11-4-84 applied under the industries (development and regulations) act, 1951 to the government of india, ministry of industries for granting of an industrial licence for the manufacture of portland cement falling under the scheduled ..... the unit shouldhave obtained provisional ssi registration or letter of intent from the government of india; and (iv) cases not covered under the industries (development and regulations) act, 1951, the unit should have applied for dgtd registration. the final steps were to be taken are as follows : (a) industrial licence/dgtd registration should have .....

Priya Vart Choudhury Vs. Bichitra Debnath and ors.

Court : Guwahati

..... registration indicates that the said vehicle was registered in the name of priyavart chaudhury and the said vehicle was subject to higher purchase with the 'motor and general finance ltd.' and under the higher purchase agreement, priyavart chaudhury purchased the said vehicle and got it registered in his own name accordingly and the said payment was ..... was leased out by the original owner priyavart chaudhury to siddhartha saha then what will be the consequence regarding liability of payment of compensation. according to motor vehicles act, 1988 all the vehicles must be insured. if a motor vehicle is driven or allowed to be driven having no insurance then it is an offence punishable ..... said leased agreement was exhibited as ext. b and was a document before the learned tribunal for consideration.(ii) as provided by section 2(30) of m.v. act, the 'owner' means in relation to an agreement of lease, the person in possession of the vehicle under that agreement.(iii) in view of the above definition, .....

Nungshiton Begum and ors. Vs. United India Insurance Co. Ltd. and ors.

Court : Guwahati

..... 2004 directing the learned commissioner under workmen's compensation act to decide afresh the issue of liability in between the owner. election department and the finance department of government of manipur.5. on receipt of the case on remand, the commissioner (election) and secretary (finance) were impleaded formally in the claim case. thereafter, ..... severally liable to satisfy the award.10. shri md. jallaluddin, learned addl. ga appearing on behalf of the state of manipur representing the secretary (finance), submitted that since the vehicle was on election duty, either the election department is liable to satisfy the award or the insurance company should pay the ..... fixation of tariffs, liabilities and responsibilities of insurance companies vis-a-vis the insured. in exercise of powers conferred under section 64u of the insurance act, 1938, the government of india constituted a tariff advisory committee. the said committee has, in turn, issued general regulations relating to tariffs and .....

Dy. Cit Vs. George Williamson (Assam) Ltd.

Court : Guwahati

..... in this regard at per pp. 41 and 42 of the paper book. in a recent amendment made to section 43(1) of the act, explanation 4a was inserted by finance (no. 2) act of 1966 with effect from 1-10-1966. by the aforesaid explanation it was provided that in the case of sale and lease back of ..... -1987. therefore, although the nomenclature has been changed but since there was compliance of all the conditions for the purpose of allowing deduction under section 80hhc of the act, relief was allowed to the assessee. against that finding, the revenue is in appeal.17. the learned departmental representative has supported the assessment order and submitted that ..... find that the first appellate authority allowed relief to the assessee after being satisfied that sales-tax was deposited within the due date as prescribed under section 43b of the act. the assessee placed reliance on the decision of the gauhati high court in india carbon ltd. v. inspecting assistant commissioner & anr. . accordingly, we are not .....

K. Suresh and ors. Vs. Arihant Hire Purchase Co. Ltd.

Court : Guwahati

..... to revive the corporation, the directors decided to purchase new buses on hire-purchase. they entered into two agreements with the respondent firm which agreed to finance the purchase. the agreements were executed in the month of august 2000 and february 2001. due to adverse financial position, the monthly installments could not ..... were dishonoured by the bank for insufficient fund. this prompted the respondent firm to launch prosecution against the revision petitioners under section 138 of the negotiable instruments act, 1881. the learned magistrate summoned the revision petitioners to appear and face trial. being aggrieved, the petitioners filed revision petitions which were heard by the ..... on their part, to ensure adequate balance in the specified bank account. but the issuance of cheques by the revision petitioners was at worst, an act purportedly done in the discharge of their official duties for the purpose of liquidating the debt. for this omission, they may be liable to be prosecuted .....

M/s. Assam Silicate, Glass and Chemical Works, Having its Head Office ...

Court : Guwahati

..... (oral) hrishikesh roy, j. 1. heard mr. jc gaur, the learned counsel appearing for the petitioner. also heard mr. s. saikia, the learned standing counsel for the finance (taxation) department, appearing for the respondent nos.1 4. but none appears for the m/s. nilachal chemical (p) ltd. (respondent no.5), who were impleaded on 7 ..... silicate manufacturers found that their product is not included amongst the numerous items of the industrial inputs category, specified in part- c of iind schedule of the vat act. therefore under the umbrella of the all assam sodium silicate manufacturer s association, the representation was made on 6.6.2005 (annexure-a), to the commissioner of ..... to the respondent no.5 vis- -vis the existing manufacturer, of the same product. 10. the learned counsel refers to section 105(2) of the vat act to contend that an advance ruling on the application of the manufacturer association should have been given after affording a reasonable opportunity to the applicants and since no .....

Prasanna Welding Industries and anr. Vs. State of Assam and ors.

Court : Guwahati

..... statute. reading down the said provision, it was held as hereunder:following the majority decision in the case of 20th century finance corporation ltd. v. state of maharashtra reported in : air2000sc2436 we hold that the provision of section 27 of the act should be upheld by reading it down as below:(1) the words 'sale or supply of goods liable to tax ..... ] 127 stc 561 (gauhati). the learned standing counsel, finance department, has submitted that the ratio of the above reported decision applies to the facts of the instant case.5. the rival submissions have been considered. the vires of section 27 of the assam general sales tax act, 1993 (also referred to as 'the 1993 act'), was assailed in alied traders [2002] 1 glt .....