Court : Guwahati
..... mr. g. n. sahewalla, learned senior counsel for the petitioner and mr ak sarkar, learned standing counsel, nf railways. also heard mr s saikia, learned standing counsel, finance department, govt. of assam. by filing this writ petition under article 226 of the constitution of india, the petitioner has prayed for grant of following relief: in the premises ..... the work contract entered with the respondent (railways). on such application being filed, the appropriate authority will decide the application in accordance with the provisions of the act keeping in view the facts pleaded by the petitioner in their application and may consider to grant certificate or/and reject, as the case may be, after affording ..... further pleased to direct the respondents more particularly the respondent no. 4 to 8 not to deduct any tax under section 47 of the assam value added tax act, 2003 at source from the bills of the petitioner for the work contract in respect of the work order bearing no. w/362/con/lgt-pdj(lmg)/ .....
Tag this Judgment!Court : Guwahati
..... (supra) it has been held by this court that the interest payable on the non-payment of sales tax under the assam finance (sales tax) act, 1956 is a part and parcel of the liability to pay sales tax and as accretion thereto. this court also held that ..... demand of income tax is not allowable as business expenditure under sections 28 and 37. in the case of cit v. ghatkopar estate & finance corpn. (p) ltd. : [1989]177itr222(bom) , it is held by the bombay high court that the interest paid by the ..... in the notice of demand is not paid within 30 days then that will carry the interest over it. section 40 of the act provides that notwithstanding anything to the contrary (sections 30 to 38), the following amounts shall not be deducted in computing the income ..... sugar and during the course of business it was required to purchase sugarcane. under section 3(3) of the u.p. sugar act, 1956 there was a provision for payment of interest on the arrears of cess payable on the entry of sugar cane into the .....
Tag this Judgment!Court : Guwahati
..... in view of the provisions of section 18(j) which empowers the executive council to constitute an examination committee and clause (n) mentioning about the finance committee, the submission is confined to enquiry committee. however, clause (p) gives the residuary power to the executive council and we have not been ..... itself. the court still respects the university autonomy and confined its function to hold the university accountable to the constitution of india, to the university acts and statutes, and to other laws and regulations applicable to universities. judiciary is called to supervise alleged breaches of conduct within narrow limits. respects ..... beyond proper jurisdiction of the court. 'students found in the past little solace from the courts. courts bowed to the judgment of university authorities acting'in loco parentis' in decisions concerning students. students placed themselves under the disciplinary authority of principal or vice-chancellor when they accepted the privilege of .....
Tag this Judgment!Court : Guwahati
..... section 10(26). the income-tax officer (tds), shillong, by the impugned letter dated june 29, 2001, instructed the director (finance), neepco limited, shillong, to start deduction of income-tax under section 192 with effect from april 1, 2001, from the salary bills of the members of ..... submissions advanced by learned counsel for the parties. before the controversy is addressed, we may quote hereinbelow the relevant provisions of the constitution as well as the act:article 366. definitions.--in this constitution, unless the context otherwise requires, the following expressions have the meanings hereby respectively assigned to them, that is to say ..... scheduled tribe community serving under the neepco. they have been enjoying the benefits of tax exemption envisaged under section 10(26) of the income-tax act by virtue of their status as members of the scheduled tribe community under article 366(25) while they were posted within the specified areas mentioned in .....
Tag this Judgment!Court : Guwahati
..... payment of sale price or consideration in respect of any sale or supply of goods liable to tax under this act to the government or to a company, corporation, board, authority, undertaking or any other body by whatever name called, owned, financed or controlled wholly or substantially by the government, shall, at the time of credit to the account of or payment ..... by reading down the provisions, if required. following the majority decision in the case of 20th century finance corpn. ltd. v. state of maharashtra reported in [2000] 119 stc 182 (sc); (2000) 6 scc 12 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 .....
Tag this Judgment!Court : Guwahati
..... . (supra) it has been held by this court that the interest payable on the non-payment of sales-tax under the assam finance (st) act, 1956, is a part and parcel of the liability to pay sales-tax and as accretion thereto. this court also held that ..... of income-tax is not allowable as business expenditure under sections 28 and 37. in the case of cit v. ghatkopar estate & finance corporation. (p) ltd. : [1989]177itr222(bom) it is held by the bombay high court that the interest paid by the ..... in the notice of demand is not paid within 30 days then that will carry the interest over it. section 40 of the act provides that notwithstanding anything to the contrary (sections 30 to 38), the following amounts shall not be deducted in computing the income ..... sugar and during the course of business it was required to purchase sugarcane. under section 3(3) of the u.p. sugar act, 1956, there was a provision for payment of interest on the arrears of cess payable on the entry of sugarcane into the factory .....
Tag this Judgment!Court : Guwahati
..... market and managing the entire currency system of the country. the purpose or objects of the high denomination bank notes (demonetisation) act 1978, is mainly to prevent illicit transfer of money for financing transactions harmful to the national economy or for illegal purposes. this is necessary to bring about monetary stability. if the decision in ..... they are demonetised they cease to be legal tender and their value in exchange could be received only in accordance with the provisions of the demonetisation act. the act provides elaborate procedure to safeguard the right of note holders. the petitioner has failed to satisfy the bank as to how the notes came to him ..... order dated 7-2-80 passed by the additional secretary to the government of india, ministry of finance, department of economic affairs (banking division), rejecting petitioner's appeal under section 8 (3) of the high denomination bank notes (demonetisation) act, 1978, against the order no. gau. cy. mgr. 601/47-79/90 dated 19-7 .....
Tag this Judgment!Court : Guwahati
..... payment of sale price or consideration in respect of any sale or supply of goods liable to tax under this act to the government or to a company, corporation, board, authority, undertaking or any other body by whatever name called, owned, financed or controlled wholly or substantially by the government, shall, at the time of credit to the account of or payment ..... if by reading down the provisions, if required. following the majority decision in the case of 20th century finance corpn. ltd. and anr. v. state of maharashtra, reported in (2000) 6 scc 12 we hold that the provision of section 27 of the act should be upheld by reading it down as below :- (1) the word sale or supply of goods liable .....
Tag this Judgment!Court : Guwahati
Reported in : (2009)24VST481(Gauhati)
..... solace. . .'59. the apex court further held, in nathpa jhakri : [2000] 118 stc 306 (sc), as under:section 12a of the himachal pradesh general sales tax act, 1968, which provides for the deduction of a percentage towards sales tax of the contractor from payments under a works contract, is invalid. though the object of the section is to ..... price' or consideration in respect of any sale or supply of goods liable to be taxed under the act of 2005 to the government or corporation, board, authority, undertaking or any other body by whatever name called, owned, financed or controlled wholly or substantially by the government, at the time of credit to the account of or ..... of sale price or consideration in respect of any sale or supply of goods liable to tax under this act to the government or corporation, board, authority undertaking or any other body by whatever name called, owned, financed or controlled wholly or substantially by the government, at the time of credit to the account of or payment .....
Tag this Judgment!Court : Guwahati
Reported in : (2007)211CTR(Gau)127,2007(3)GLT348,[2007]290ITR498(Gauhati)
..... section 10(26). the income-tax officer (tds), shillong, by the impugned letter dated june 29, 2001, instructed the director (finance), neepco limited, shillong, to start deduction of income-tax under section 192 with effect from april 1, 2001, from the salary bills of the members of ..... submissions advanced by learned counsel for the parties. before the controversy is addressed, we may quote hereinbelow the relevant provisions of the constitution as well as the act:article 366. definitions.--in this constitution, unless the context otherwise requires, the following expressions have the meanings hereby respectively assigned to them, that is to say ..... scheduled tribe community serving under the neepco. they have been enjoying the benefits of tax exemption envisaged under section 10(26) of the income-tax act by virtue of their status as members of the scheduled tribe community under article 366(25) while they were posted within the specified areas mentioned in .....
Tag this Judgment!