Court : Guwahati
..... visited the premises of the petitioner-firm. inspector of taxes, dibrugarh, respondent no. 4, instantly issued a notice to the petitioner-firm under section 31(1) of the assam finance (sales tax) act directing the petitioner to produce all the books of account relating to the business with effect from april 1, 1988 to september 19, 1989 ..... account. this is annexure vi to the writ application.a revision petition was filed before the commissioner of taxes under section 20(2) of the assam finance (sales tax) act challenging the notice under section 31(1) of the act and also seizure of the books of account. a written argument was submitted before the commissioner of taxes, i ..... opened and they were searched.7. in this connection shri bhattacharjee, learned advocate for the petitioner, places reliance on the following two decisions :(i) [1978] 41 stc 298 (s.y. modagekar &.sons v. commercial tax officer) where the karnataka high court pointed out as follows :'the powers given to the officers under .....
Tag this Judgment!Court : Guwahati
..... /applications were pending at the time of enforcement of the assam general sales tax act, 1993. such being the unavoidable inference after conjoint reading of sections 19 and 20 of the assam finance (sales tax) act, 1956 and section 74 of the assam general sales tax act, 1993, the assessment order dated 6.1.93 cannot be set aside in ..... wiser.13. the apex court in a case arising from this court, i.e., in dinesh chandra sangma v. state of assam and ors. reported in : (1978)illj17sc held that it is a cardinal rule of construction that no words should be considered redundant or surplus in interpreting the provisions of a statute or a rule. ..... assam gazette extraordinary, june 28, 1993assam ordinance no. iii of 1993.the assam taxation laws (amendment)ordinance 1993an ordinanceto amend the assam sales tax act, 1947 and the assam finance (sales tax) act, 1956.whereas, the legislative assembly of the state of assam is not in session and the governor of assam is satisfied that circumstances exist .....
Tag this Judgment!Court : Guwahati
..... purview of the act. section 2(24)(ix) runs thus : '(ix) any winnings from lotteries, crossword puzzles ..... , winning from lotteries and, therefore, the provisions of section 194b of the act is not applicable in the instant case. 13. the term 'income' has been defined under section 2(24) of the income-tax act. sub-clause (ix) of section 2(24) of the act was inserted by the finance act, 1972, which brought the winnings from lotteries within the ..... aside and quashed. 12. for proper appreciation of the question involved in this case it is apposite to look into some of the provisions of the act : section 194b of the act runs thus : '194b. winnings from lottery or crossword puzzle.--the person responsible for paying to any person any income by way of winnings from .....
Tag this Judgment!Court : Guwahati
..... individual or a hindu undivided family, the capital gain arises from the transfer of a long-term capital asset ['to which the provisions of section 53 are not applicable, omitted by the finance act, 1985 with effect from 1-4-1985] being buildings or lands appurtenant thereto, and being a residential house, the income of which is ..... chargeable under the head 'income from house property (hereafter in this section referred to as the original asset), and the assessee has within a period of ..... furnishing the return of the income-tax under section 139 of the income-tax act. section 139 of the income-tax act, 1961, cannot be meant only section 139(1) but it means all sub-sections of section 139 of the income-tax act, 1961. under sub-section (4) of section 139 of the income-tax act any person who has not furnished a return .....
Tag this Judgment!Court : Guwahati
..... taking into consideration deductions permissible under chapter vi-a of the act. section 80hhc is part of ..... income) of the income-tax act, 1961. it is to be noted that chapter vi-a was inserted by the finance act, 1965, with effect from april 1, 1965. deduction from income for the purpose of computing taxability of income has to be done not only taking into account the provisions of sections 30 to 43d, but also ..... (mad) . the commissioner of income-tax (appeals) had allowed the appeal filed by the appellant and directed computation of the business income permitting deduction under section 80hhc of the act of 1961 before complying with rule 8 of the rules of 1962 for arriving at the business income of the appellant for tax purposes. the revenue preferred an .....
Tag this Judgment!Court : Guwahati
..... year but before the due date for filing of the return of income, the assessee would be entitled to relief under explanation 2 to section 43b of the income-tax act, 1961, as has been inserted by the finance act, 1989, with retrospective effect from april 1, 1984. the contributions towards provident fund, etc., in the instant case have admittedly been paid before the .....
Tag this Judgment!Court : Guwahati
..... up to march 31, 1969, was to be made under section 18(l)(i) of the wealth-tax act, 1957, as substituted with effect from april 1, 1965, by section 18 of the wealth-tax (amendment) act, 1964, and thereafter under section 18(l)(i) as substituted by section 24 of the finance act, 1969 ?' 2. in the two questions, the issue relates ..... the appellate assistant commissioner had allowed relief to the assessee even beyond the date of the submission of the return of net wealth as required under section 14(2) of the act. therefore, the grievance of the assessee with reference to the assessment years 1966-67 to 1968-69 in the context of pleas taken before us ..... in holding that although the show-cause notices under section 18(2) of the wealth-tax act, 1957, were issued for non-compliance with the provisions of the notices under section 14(2) of the wealth-tax act, penalty orders imposing penalties for the default under section 14(1) of the wealth-tax act, 1957, for the assessment years 1966-67 and .....
Tag this Judgment!Court : Guwahati
..... 34a of the rules of business, points out the learned advocate general, proposals involving expenditure for which no provisions have been made in the appropriation act necessitate consultation with the finance department before the order is issued. in the present case, contends the learned advocate general, it is clear that the agreements, which the minister ..... promise made by him was binding on the government and it would not make any material difference even if the minister had not consulted the finance department, for, the minister had acted, according to mr. sahu, on behalf of the state government in the present case. it is also submitted, on behalf of the ..... made it clear that a minister's entering into an agreement, with any party, involving revenue expenditure without consultation with the finance department or without provisions having been made in the appropriation act, is nothing, but an agreement reached beyond the powers of the minister and would be void ab initio, we would like .....
Tag this Judgment!Court : Guwahati
..... d.a.'), it is imperative that one takes note of the relevant provisions of the assam town and country planning act, 1959 (in short, 'the act'), where under the development authority is constituted. section 8a of the act of 1959 act clearly shows that it is the state government, which by notification in the official gazette constitutes, for the purpose ..... mr. goswami, that when the lowest tender is not accepted, reason be recorded, in writing. this apart, the office memorandum, dated 15.12.03, issued by the finance (esstt.-a) department, government of assam, directs all concerned that lowest tenderer should be allotted the work and, in the case of any exception thereto, reasons should be ..... itself.the above passage, occurring in govrdhan das bhanji (supra), was quoted with approval by the apex court in m.s. gill v. chief election commissioner (1978)1 scc 409, wherein the apex court further held that the orders are not like old wine becoming better as they grow older.27. coupled with the above, .....
Tag this Judgment!Court : Guwahati
..... total non-application of mind. it was urged that the execution proceeding being not contemplated under section 31 of the act, 1993, the tribunal has no jurisdiction. the tribunal while rejecting the contention relied on risk capital and technology finance corporation ltd. v. harnath singh bapna : air1997delhi239 . in fact by order dated september ..... schedule to the constitution provides full legislative competence to parliament in relation to the central act inasmuch as it vests all residuary powers of legislation in parliament. 104. state of karnataka v. union of india : [1978]2scr1 : that was a casewhere the question which arose was whether the central government ..... canissue a notification to constitute the commissions of inquiry act, and itwas in that connection that the residuary powers was considered by thesupreme court. .....
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