Court : Guwahati
..... tax rules, 2005 (hereinafter referred to as the the vat rules ). 18. however we notice that the commissioner has ample power to decide the issue under sub-section (6) of section 105 of the vat act, as the earlier decision rendered on 5.1.2006 (annexure-c), at the instance of m/s. nilachal chemical (p) ltd. (respondent no.5) was ..... and order (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 7.1.2015 ..... entrant, which is made applicable for the existing manufacturers, is questioned by the petitioners. 11. on the other hand, mr. s. saikia, the learned standing counsel for the finance (taxation) department submits that the item sodium silicate is not enlisted against any of the entries in part- c of iind schedule of the vat .....
Tag this Judgment!Court : Guwahati
..... deciding a case such as the one at hand. reopening of approvals/assessment is different from raising of demand in relation to the extended period of limitation. under section 73(1) of he finance act, a proper officer can reopen the approvals/assessments in cases of escapement of duty on account of non-levy, non-payment, short-levy, short-payment or erroneous refund ..... our opinion, the construction placed by the apex court on the provisions of section 11-(a)(1) of the central excise act in sarabhai m. chemical (supra) will also apply while construing the provisions of section 73(1) of the finance act, 1994. so construed, the revenue, before invoking section 73(1) of the finance act, 1994, shall have to prove that there was wilful suppression of fact .....
Tag this Judgment!Court : Guwahati
..... of u.p. ex officio, with respect to all the universities established under the provisions of the u.p. state universities act, 1973 (hereinafter referred to as `the act 1973 ). section 68 of the act, 1973 empowers the chancellor to entertain any question, related to the appointment, selection, promotion or termination of any employee in ..... may be. when the constitution itself thus equates the governor with the state government for the purposes of relevant functions . further, section 3(60)(c) of the general clauses act, 1897 defines state government to mean governor which definition is in conformity with the provisions of the constitution 38 [the] governor means ..... of shri nabam tuki through various illegal means. a case was also registered against the aforementioned applicants under section 120(b) of the indian penal code read with section 7 of the prevention of corruption act. from the contents of the fir, it is evident that the same was manufactured or extraneous political considerations .....
Tag this Judgment!Court : Guwahati
..... was dismissed through the order dated 25.10.2001 (annexure-iv). thereafter when conciliation failed, a reference was made to the labour court, guwahati, under section 10 of the industrial disputes act, 1947 on the following points:- i) whether the management of nonaipara tea estate, p.o. panerihat, dist.-darrang (assam) is justified in dismissing shri ..... 2001 (annexure-iii), the enquiry officer concluded as follows:- . (1) that the charge-sheeted driver s act of deliberate negligence of duty and disobedience of his superior s instructions led to a loss of company s finances as the brand new vehicle worth rs.5 lacs has been damaged beyond repairs. the above charges have been ..... yours if proved, are serious offences under standing order in force on this estate. your above noted acts of deliberate negligence of duty and disobedience of your superior s instructions led to a huge loss of company s finances as the brand new vehicle worth rs.5 lacs has been damaged beyond repairs. i therefore call .....
Tag this Judgment!Court : Guwahati
..... clause (2) of article 226 of the constitution of india will have effect throughout the territory of india, subject of course to the applicability of the act. accordingly, section 17a of the act has been held to be unconstitutional and unenforceable. in kusum ingots and alloys ltd. (supra), the hon ble supreme court has held that if a high ..... on that count. 10. by filing the present writ petition, petitioner seeks a direction to the respondent state to modify the award by exercising power under section 17a of the industrial disputes act, 1947 (act) so that she is paid her due salary. 11. respondents have not filed any affidavit in this case. 12. mr. karmakar, learned counsel ..... workman. to invoke its power by the state govt. under section 17a of the act, the award must be such that it has the potential to disrupt the finances of the state or hamper dispensation of social justice. 20. keeping in mind the object behind section 17a of the act, the claim of the petitioner may now be examined. as .....
Tag this Judgment!Court : Guwahati
..... brought to the notice of the court that at present 137 posts of senior lecturer and 23 posts of vice principal are lying vacant in 23 diets in the state. finance (siu) department, govt. of assam has informed that all vacancies relatable to the years 2011-12, 2012-13 and 2013-14 should be filled up by 31.12 ..... . 09. this court by separate orders dated 22.08.2014 and 03.09.2014 issued notice in the two cases and in the meanwhile, directed the respondents not to act upon the draft common gradation list of lecturers dated 26.06.2014. 10. state council of education research and training (scert), under whose directorate the lecturers of diets work ..... to be filled up by way of promotion from lecturers. she submits that in view of the directive of the finance department, the vacancies will have to be filled up by 31.12.2014, failing which, approvals granted by the finance department for such appointment on promotion will lapse. 16. submissions advanced by ms. a verma, learned standing counsel, .....
Tag this Judgment!Court : Guwahati
..... connection, he has referred to the provisions of the assam finance economic service (amendment) rules, 1995. he has also referred to the original rules of 1989. as per the provisions of rule 12 (proviso) no person shall be ..... . 2. i have heard the petitioner in person and have also heard mr. d. saikia, learned aag, assam assisted by mr. b. gogoi, learned standing counsel, finance department. i have also considered entire materials on record. the petitioner appearing in person has argued that in fact the petitioner was entitled to get promotion in 2001. in this ..... 2004 and continued with that position till filing of the writ petition in 2008, which was disposed of by the aforesaid order dated 02/11/2010. the respondents having acted as per the direction of this court, no fault can be attributed to them. 10. in view of this position, no direction can be issued for providing .....
Tag this Judgment!Court : Guwahati
..... by ousted objection with such plea cannot be held to be bar merely because the secured creditor has already proceeded with some or other action under section 13 of the sarfaesi act, 2002. [14] section 9 of the code of civil procedure is general and wide. it is an enforcement of the maxim ubi jus ibi remedium. a litigant thus ..... by any law, in that event also plaint shall be rejected. present case comes under this clause. according to the defendant, the suit is barred under section 34 of the sarfaesi act, 2002 which is quoted below: 34.civil court not to have jurisdiction.-no civil court shall have jurisdiction to entertain any suit or proceeding in respect of ..... to establish and run the business with his own money. accordingly, the plaintiff no.1 established a restaurant-cum-bar and started business since march 2010 with his own finance. in the month of december, 2010 the plaintiff no.1 obtained imfl bar on licence from the government of assam and the bar was commissioned. in the mean time .....
Tag this Judgment!Court : Guwahati
..... labour court has dealt with the same in paragraphs 10 to 16. referring to the definition of the term workman as defined under section 2(s) of the industrial disputes act, 1947 and also referring to the decision referred to in the said paragraphs of the award, the learned labour court after observing that ..... officer, eureka forbes ltd. (h.o. forbes building, bombay). 3. executive (salaes), dynasty walford ltd., guwahati-5. (sales of ashok leyland range of vehicles etc. and finance arrangement) (sale includ3e earth moving equipments, tripper etc.) 10. as indicated in the said bio-data, the respondent no. 4 is a bachelor of engineering (mechanical) degree, ..... and attend to their mechanical defects and imparting training to customers technicians on sale matter which is not may primate job, i act instructions of higher-ups. 11. section 2(s) of the industrial disputes act, 1947, defines the term workman which reads as follows:- [(s) "workman" means any person (including an apprentice employed .....
Tag this Judgment!Court : Guwahati
..... conservator of forest, assam). according to the pccf, earth extracted from patta land doesnt come within the ambit of o.m. dated 17.6.2000 issued by the finance department since earth is not specified in the government o.m. and therefore the claim is not covered by the forest regulation, 1891. but elsewhere, the respondents ..... ordinary sand etc. which were already categorized as minor minerals, under sub-clause (e) of section 3 of the 1957 act. 8. the section 15 of the 1957 act empowers the state government to frame rules in respect of minor minerals and under sub section (1)(g), the rules may provide for fixing and collection of royalty . and the manner ..... is a minor mineral within the meaning of rule 6(ii) of the transit rules framed under the assam forest regulation, 1891 (hereinafter referred to as the forest act) further declared that unless such earth is removed from forest, it would not attract the levy, under the meghalaya governments notification dated 21.10.1999. consequently the .....
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