Court : Guwahati
..... notices sent to it by the assessing authority intimating its decision to finalise the assessment according to its best judgment, the authority had no alternative but to invoke section 17(5) of the act to determine the liability of the petitioner-firm. in the counter affidavit filed, it has been also stated that as the date of closure of the business of ..... exercise of revisional power declining interference with the said assessment order.3. the petitioner-firm was initially registered as a dealer under the assam (finance) sales tax act, 1956 and the central sales tax act, 1956. after coming into force of the assam general sales tax act, 1993 with effect from 1.8.1993, the petitioner was registered under the provisions of the said .....
Tag this Judgment!Court : Guwahati
..... terms. the operative part of the order in both the cases was as follows:i, in exercise of the powers conferred on me under section 2, clause (1), sub-section (a), assam maintenance of public order act, 1947 (assam act v. [5] of 1947), read with assam government notification no. hmi. 31/47 dated 21st february 1948, direct that the said bijoy ..... in identical terms. the operative part of the orders was in the following terma :now, therefore, in exercise of the powers delegated to me under section 9, assam maintenance of public order act, 1947 (assam act v. [5] of 1947), i, the said bati kanta sharma, do hereby direot that the said hemanta kumar ganguli/jiban chandra ealita be detained ..... kumar das/sukbomoy chakravarty be detained in jail custody for a period of six months with effect from the date of rervice of this order under section 2 (1)(a) of the said act, read with the same government notification.3. the period of detention was, as is clear from the order, six months in each case.4. .....
Tag this Judgment!Court : Guwahati
..... adulteration, it could perhaps have held that lesser punishment was deserved considering the nature and gravity of the offence and for special or adequate reasons.22. section 16 of the act at the relevant time prescribed the minimum sentence of six months and fine of not less than one thousand rupees, provided that-(i) if the offence ..... by the director of central food laboratory i am not bound to accept his opinion to the effect that the sample of dhania powder was adulterated.6. section 2(i) of the act provides: 'adulterated' -- an article of food shall be deemed to be adulterated:(a) if the article sold by a vendor is not of the ..... the public analyst, who reported it to be adulterated; and after proper sanction, the accused-respondent was prosecuted; and charged under section 16 read with section 7 of the prevention of food adulteration act (hereinafter 'the act'). after framing of charge the accused's sample was sent to the central food laboratory which also reported it to be adulterated. .....
Tag this Judgment!Court : Guwahati
..... as to whether certain sales of goods to the government of india, ministry of industry and supplies, were exempt from sales tax under section 5(2) of the bengal finance (sales tax) act, 1941. the said section exempt sales to indian stores department, the supply department of the government of india and railway or water transport administration. the high ..... 1982, the 2nd respondent stayed the demand and admitted the appeal. against the order of the 2nd respondent for the period ending september 30, 1977, march 31, 1978 and september 30, 1979 the petitioner filed revision petitions before the 1st respondent. the 1st respondent by order dated february 21, 1984 allowed the revision petitions directing the ..... account of tax and interest amounting to rs. 10,438.15 for the period ending september 30, 1977, rs. 12,899.66 for the period ending march 31, 1978 and rs. 29,363,68 for the period ending september 30, 1979. for the period ending march 31, 1981, september 30, 1981 and march 31, 1982 the .....
Tag this Judgment!Court : Guwahati
..... prior to july 1, 1993 and sold at the last point on or after july 1, 1993 in supersession of the provisions of the act of 1993.5. section 3 of the assam finance (sales tax) act of 1956 provided that every dealer of taxable goods shall pay tax on his turnover at the rates specified in column 3 of the schedule ..... with this section, it is necessary to have a look at the provisions relating to the taxability of the component ..... a rupee.8. the assam general sales tax act of 1993 was brought into force with effect from july 1, 1993 by a notification issued on june 11, 1993. as already stated earlier, the assam finance (sales tax) act of 1956 and three other acts on the field were consolidated in the act of 1993. section 74(1) provides for repeal. before i deal .....
Tag this Judgment!Court : Guwahati
..... reached us, a case was registered against himanta biswa sarma, then a student, at panbazar p.s. on 12.1.91 for offences punishable under section (i)(a) of arms act, and under sections 3 and 4 of tada 1987, for having collected a huge amount of money in the name of ulfa.the number of this case was 15 on ..... high court staff reporterguwahati, august 9,-ap.i.l filed in the gauhati high court which is a testimony (testify) how himanta biswa sarma, minister of the state for finance, planning and agriculture, assam, who has gradually become impudent because of blind support from chief minister tarun gogoi, is trying to corrupt (desecrate)even the interior of hon' ..... three member bench which heard the case was of the unanimous opinion that the matter should not be proceeded with any further, the illuminations available in the said judgment [(1978) 3 scc 339] cannot but be noticed by the court in its quest to understand the correct principles of law.26. the following observations of chief justice beg, .....
Tag this Judgment!Court : Guwahati
..... (22) of the act and is eligible for grant of exemption under that section.23. from the reading of clauses of art. 5 of the constitution of the assessee society it shows that the power like management and finance of the school, appointment of teaching and other staff etc. are vested with the executive committee of the assessee society. as per clause (k ..... (22) of the act, it was submitted that the assessee society is running a school and thus, it is an educational institution. for the above contentions reliance was placed on the decisions in cit v. soiabji nusseiwanji parekh : [1993]201itr939(guj) , sole trustee, loka shikshana trust v. cit : [1975]101itr234(sc) , katra education society v. ho : [1978]111itr420(all) and cit v .....
Tag this Judgment!Court : Guwahati
..... (22) of the act and is eligible for grant of exemption under that section.38. from the reading of clauses of article 5 of the constitution of the assessee-society it shows that the power like management and finance of the school, appointment of teaching and other staff, etc., are vested with the executive committee of the assessee-society. as per clause (k ..... (22) of the act, it was submitted that the assessee-society is running a school and thus, it is an educational institution. for the above contentions reliance was placed on the decision in cit v. sorabji nusserwanji parekh : [1993]201itr939(guj) , sole trustee, loka shikshana trust v. cit : [1975]101itr234(sc) ; katra education society v. ito : [1978]111itr420(all) and cit v .....
Tag this Judgment!Court : Guwahati
..... , government companies and state government undertakings. thus, the whole emphasis is for patronizing the products of the registered s.s.i, units.44. section 7 of the act dealing with the preference of items of stores mentioned in schedule ii known as 'reserved items' provides that the same shall be purchased by all ..... the result of arbitrariness, unreasonableness and favouritism, is set aside and quashed. the respondents shall now proceed with the matter afresh in association with the finance department and by following due procedure maintaining fair play, transparency and reasonableness.66. the writ petition is allowed leaving the parties to bear their own costs ..... of the same procedure adopted in the past. upon a reference to the present budgetary provision for supply of science kit under the award of 12th finance commission, the private respondents have contended that the supply order was awarded to the assam government marketing corporation ltd. by the director of secondary education, .....
Tag this Judgment!Court : Guwahati
..... also no dispute that pursuant to the changes so introduced, amendments have been made by the legislature, in the state of assam, in the provisions of the act, particularly section 2(33) and 2(19) thereof, which embody the definition of 'sale' and 'lease', respectively.7. in order to correctly appreciate the development of ..... unauthorized, the process of collection would render a levy or collection illegal and, hence, unconstitutional. in almost similar circumstances, the delhi high court, in s. r. f. finance ltd. v. central board of direct taxes reported in : [1995]211itr861(delhi) , observed and held as follows : (page 868) it is unnecessary to burden this ..... executed, for, the right to use goods would stand transferred to the lessee, no sooner the contract is executed. the supreme court further observed, in 20th century finance corpn. ltd. : air2000sc2436 , that if the goods are available, irrespective of the fact where the goods are located, and a written contract is entered into between .....
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