Judgment Search Results Home > Cases Phrase: finance act 1968 Court: guwahati Page 24 of about 1,201 results (0.103 seconds)

Gauranga Chandra Deb Vs. the Collector of Central Excise and Land Cust ...

Court : Guwahati

..... (i): -the contention of the learned government advocate appearing for the respondents is that under section 188 of the sea customs act (act viii of 1878) an appeal lies to the chief customs authority that the petitioner should have filed an appeal to the chief customs ..... the petition is not maintainable;(ii) whether the prosecution of the-petitioner, for offence under section 23 of the foreign exchange regulation act (act vii of 1947) is hit by article 20(2) of the constitution of india and is liable to be quashed: and(iii ..... 19 of the sea customs act, as made applicable under section 3(1) of the imports and exports control act of 1947 and without a valid permission granted by the reserve bank of india, under the government of india, ministry of finance notification no. 12(ii)f ..... 1/48 dated 25.8.1948 and 12(ii)f 1/51 dated 27.2.1951 as amended by notification no. 2/36/-ef7/53 dated 5.2.1955 issued under section 8(1) of the foreign exchange regulation act and .....

Shankarlall Goenka Vs. Income-tax Officer, A-ward and ors.

Court : Guwahati

..... interest. there may be a lacuna in the language, which we are afraid, we cannot fill up. we are fortified in this view by the subsequent amendment effected by the finance act, 1972, by which the lacuna has been filled up by substituting the old sub-section (8), by a new sub-section (8), which reads as follows : '(8) (a ..... matter, in my opinion. hence, the first point, mentioned earlier, must be decided against the petitioner who has challenged the charging of interest under section 139(4) of the act, relying on the second view, and i decide accordingly. 38. in the result, the petitions in all the three civil rules fail and are accordingly dismissed. in the ..... only for the purpose of charging interest under section 139 that the registered firm is treated as an unregistered firm. for the purposes of assessment of tax under the act the registered firm continues to be treated as a registered firm and its partners continue to be similarly treated. hence, the mere fact that for the purpose of .....

Commissioner of Income-tax Vs. Smt. Eva Raha

Court : Guwahati

..... same had expired. it may be stated that that period had expired 'long before the amending act was enacted.' by section 32 of the finance (no. 2) act, 1971, which received the assent of the president on august 10, 1971, parliament amended section 5( ..... the aac ', against the order of assessment and levy of penalty. the aac set aside the assessment order on november 30, 1968, with a direction to the ito to make fresh assessment for the said assessment year 1961-62. the aac also cancelled the ..... . thereafter, their lordships considered sub-clause (6) wherein the fiction applied whether the assessment was completed before or after the amendment act and held that when the legislature under clause (6) of section 35 expressly authorised rectification in the circumstances mentioned therein even if ..... case : [1962]44itr809(sc) came up for consideration in ito v. t. s. devinatha nadar : [1968]68itr252(sc) wherein, inter alia, it has been held : (1) that on a plain reading of section 35(5) of the indian .....

State of Assam and ors. Vs. Chhotabhai Jethabhai Patel Tobacco Product ...

Court : Guwahati

..... the legality and validity of various notifications issued by the government of assam, finance (taxation) department, in exercise of powers conferred under sub-section (4) of section 3 of the impugned act by way of addition to schedule to the act, certain goods as 'specified goods' including cigarette, churat, khaini, gudka, ..... in atiabari tea co. : [1961]1scr809 , automobile transport : [1963]1scr491 , hansa corporation : [1981]1scr823 , laxmi paper mart : air1997sc950 , andhra sugars ltd. : [1968]1scr705 , g. k. krishnan : [1975]2scr715 and jindal stainless : [2006]283itr1(sc) , it is evident that any tax, whether discriminatory or nondiscriminatory, which impedes the free ..... 1959]1scr427 , liberty cinema : [1965]2scr477 , b. shama rao : [1967]2scr650 , devi dass gopal krishnan : [1967]3scr557 , birla cotton : [1968]3scr251 and sitaram bishambar dayal : [1972]2scr141 while considering the question whether the parliament in not fixing the rate itself and in adopting the rate applicable to the .....

Mes Builders Association of India Vs. Union of India (Uoi) and ors.

Court : Guwahati

Reported in : (2009)25VST140(Gauhati)

..... are registered dealers with the sales tax authority of the state of meghalaya. in the year 2003, the state of meghalaya had enacted the meghalaya value added tax act, 2003 ('the act', for short) for levying of value added tax on sales and purchases of goods in the state, which came into force with effect from march 4, 2005, ..... 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 or 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 to the payee of such amount in cash, by cheque, by adjustment or in any other manner whatsoever, deduct tax therefrom in the prescribed manner at the rate specified in the schedule to the act in respect .....

Aswini Kumar Das Vs. Raman Chandra Mohanta

Court : Guwahati

..... when a magistrate after having recorded evidence either in part or in whole ceases to exercise jurisdiction therein and is succeeded by another magistrate, the succeeding magistrate may act on the evidence so recorded by his predecessor. the words used in section 350 are ceases to exercise jurisdiction therein'. such ceasing cannot be by the transfer ..... and they seem to be under the impression that whatever mistakes may occur regarding the transfer, the defect will be cured by section 529 (f) and so they act consciously without due regard to the provisions, of law,it is better that they understand that section 529(f) is not intended to cure such cases of careless ..... transferred it to shri chakraborty, second class magistrate. when shri a. bhattacharjee became the s.d.m' he had transferred the case to his own file evidently acting under section 528 (2) criminal procedure code.thus shri a. bhattacarjee knew that the case was before him not because he took cognizance of the case, but because he .....

Assam State Electricity Board Vs. on Death of Jethua Mikir, His Sons

Court : Guwahati

..... as provided under section 23(1) of the act.6. in the present case it is clear from the evidence of the witnesses that the land has potentiality to be utilised as building site. the lands of the ..... is acquired, the price which its willing seller could reasonably expect to obtain from its willing purchaser with reference to the date envisaged under section 4(1) of the act, ought to necessarily include that portion of the price of the land attributable to its building potentiality and such price of the acquired land then becomes its market value ..... the land being utilised in a near future as a building site although at the relevant time, i.e., on the date of notification under section 4 of the act, the land is utilised for agricultural purposes. when the acquired land has the potentiality of being utilised for building purposes in the immediate or near future, it is such .....

M/S. Pradip Industries Vs. M/S. Goyal Motor Financiers

Court : Assam State Consumer Disputes Redressal Commission SCDRC Gauhati

..... for future loss. 4. in the written objection the opposite party has taken up the aforesaid two preliminary objections. the opposite party admits of the hire purchase finance, and further states in the written objections that the complainant did not duly clear all the 24 instalments in time, that the complainant on one occasion only ..... of the complainant that the right to sue for the issuance of the release certificate subsists which excludes the application of articles 113 and 137 of the limitation act, in the present case. the first preliminary objection is accordingly rejected. 7. as regards the second objection mr. kumar pointed out that the complainant himself in ..... even though the vehicle is purchased for commercial purpose. we therefore hold that the complainant is a consumer in terms of section 2(d)(ii) of the act, and accordingly we reject the second objection. the preliminary objections are thus disposed of in terms of our discussions above. the case will proceed with hearing and .....

Mohanlal Bakliwal Vs. Secretary Regional Transport Authority and ors.

Court : Guwahati

..... it is not furnished with certificate of fitness as dealt with in section 38. it is therefore clear that the petitioner violated the provisions, of the motor vehicles act when he was plying the vehicle after expiry of the terms of the fitness certificate without obtaining a fresh one.rule 84 of the assam motor vehicles rules ..... times to be so maintained as to comply with the requirements of chapter 5 and the rules made thereunder. section 70 which comes under chapter 5 of the act lays down that the state government may make rules under this section governing any of the following matters either generally in respect of motor vehicles or trailers or ..... .3. the contention of the learned advocate for the petitioner is two-fold : (1) that the secretary, regional transport authority had no authority under the motor vehicles act or the rules framed thereunder to pass any order for composition even if the licence for vehicle was liable to suspension or cancellation; (2) that in the circumstances of .....

Sumermal Baid Vs. State of Assam

Court : Guwahati

..... bhati, learned counsel for the petitioner has argued on two counts. firstly the chana whole, being a primary food and not meant for sale within the meaning of the act, the same could not have been taken by the food inspector and secondly, as per the evidence on record it was apparent that the chana whole was kept in ..... the sample to be adulterated. accordingly, the offence report was submitted against the petitioner and others for standing trial under section 7(1) read with section 16 of the act. at the conclusion of the trial, the petitioner was convicted and the other accused persons were acquitted,5. the petitioner preferred an appeal being crl. appeal no. 7 ..... magistrate, kamrup, gauhati in case no. 1246c/93 convicting the petitioner under section 7(1) read with section 16 of the prevention of food adulteration act, 1954 (hereinafter referred to as the 'act') and sentencing him to suffer rigorous imprisonment for 6 months and to pay a fine of rs. 2000 in default r.i. for 3 months.2 .....