Court : Guwahati
Reported in : (2010)31VST76(Gauhati)
..... (1989) 75 stc 23 (gauhati) : (1988) 2 glr 285 the question of interpretation of section 12(1) of the assam finance (sales tax) act, 1956 was under consideration. undisputedly the provisions of section 12(1) of 1956 act are pari materia with the provisions of 1993 act. in the said matter of bhauram jodhraj & co. (1989) 75 stc 23 (gauhati) : ..... assessing authority nor was it entitled under its revisional jurisdiction or under the provisions of law to extend the period of limitation as provided under section 37 of the act. the board of revenue, however, did not agree with the contention raised by the appellant-writ petitioner and dismissed the appeal. the appellant ..... (1988) 2 glr 285 the division bench has observed that when the requirement of section 12 of the act .....
Tag this Judgment!Court : Guwahati
..... submitted his pension papers for the retiral benefits. after his matter was processed, by the impugned communication, the steps as indicated therein, were directed to be taken. prior thereto, the finance & accounts officer, directorate of pension, assam by his letter dated 24. 04. 2007 expressed reservation over fixation of his pay in the revised scales, indicating as well, having regard to ..... patently illegal, arbitrary and null and void. as the petitioner had rendered his services to earn his receipts, and as his alleged overstay in service is not attributable to any act overt or covert on his part to ensure the same, the impugned decision of the state respondents to recover the salary and allowances drawn by him during the period from .....
Tag this Judgment!Court : Guwahati
Reported in : (2009)25VST37(Gauhati)
..... authority decided on may 27, 2002, was that since the delivery of the consignments had taken place prior to august 22, 2000, the provisions of section 32a of the tst act was not applicable to such consignments of taxable goods delivered by the petitioner. notwithstanding the findings of the revisional authority, so reached, as indicated hereinbefore, ..... such direction, or disregard such direction, would be destructive of the hierarchical system in the administration of justice.15. in the case of union of india v. kamlakshi finance corporation ltd. reported in : [1991] 55 elt 433 (sc), two assistant collectors of excise department received severe strictures at the hands of the high court for ..... bad in law the remedy lies either in challenging the order before the tribunal as aforesaid or by taking recourse to rectification proceeding as envisaged by section 12 of the tst act.17. in the light of the law discussed above, when one reverts to the case at hand, it becomes clear that even if the .....
Tag this Judgment!Court : Guwahati
Reported in : (2009)25VST140(Gauhati)
..... the course of construction of the relevant provisions, there must be manifest contradiction or ambiguity or defect or omission. judging the provisions of the mechanism section, i.e., section 106 and the charging section, namely, section 5 of the act on the touchstone of the aforesaid legal principles, we are of the considered opinion that there is apparent contradiction between these two provisions. the width ..... for paying 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 .....
Tag this Judgment!Court : Guwahati
Reported in : [2009]151CompCas583(Gauhati)
..... apex court observed as follows (page 156 of 63 comp cas):6. it is clear from these provisions that the word 'whoever7 in sub-section (1) of section 23 of the act before its amendment was comprehensive enough to include and association of persons, such as a firm, and did not connote a natural person alone. there ..... fraud.69. in mousell brothers ltd. v. london and north-western railway co. reported in [1917] 2 kb 836, a question arose on section 99 of the railway clauses consolidation act, 1845. section 98 provided: 'every person, being the owner or having the care of any carriage or goods passing or being upon the railway, shall, on ..... already mentioned above, that in velliappa textiles ltd. (supra), the company and its managing director were prosecuted for offences allegedly committed under sections 276c and 277 of the income-tax act read with section 278 thereof. sections 276c, 277 and 278 read:276c. (1) if a person wilfully attempts in any manner whatsoever to evade any tax, penalty .....
Tag this Judgment!Court : Guwahati
Reported in : (2010)27VST115(Gauhati)
..... insisting upon neepco, to deduct sales tax from gail's bills in respect of transportation charges, which gail raises. this apart, according to the contesting respondents, section 3aa of the tst act, 1976, permits making of such deductions at source and, hence, the directions given by the contesting respondents to respondent no. 3, namely, neepco, is ..... was made; and(c) the amount representing the valuable consideration received for such transfer in respect of goods exempt from tax under sub-sections (2) and (3) of section 3 of the act.26. while considering the validity of rule 3a(2), what needs to be noted is that when the statute itself, in the present ..... however, a letter dated january 1, 1999, respondent no. 2, namely, superintendent of taxes, charge-i, agartala, west tripura, issued a letter to the assistant manager (finance), neepco ltd., directing the latter to deduct, at source, sales tax at the rate of four per cent towards transportation charges from the bills payable to gail. the .....
Tag this Judgment!Court : Guwahati
Reported in : (2010)27VST421(Gauhati)
..... dated july 29, 2005 issued by the commissioner and secretary to the government of assam, finance (taxation) department, dispur and published on the same date in the assam gazette (extraordinary), amendments to the act were introduced in exercise of powers conferred by section 17 thereof whereby, inter alia, the words 'power tillers' were introduced between the words ..... .18. the apex court while dilating on the elementary norms of interpreting statutory enactments, expounded in m/s. polestar electronic (pvt.) ltd. : [1978] 41 stc 409 ; [1978] 1 scc 636 that the intention of the legislature should be gathered from the language used by it and it is not permissible for the court ..... . [1992] 84 stc 267.(2) hindson automobiles, in re [1955] 6 stc 660 (pepsu).(3) polestar electronic (pvt.) ltd. v. additional commissioner, sales tax : [1978] 41 stc 409 : [1978] 1 scc 636.(4) hindustan poles corporation v. commissioner of central excise, calcutta : [2006] 145 stc 625 : [2006] 4 scc 85.(5) t. n. state .....
Tag this Judgment!Court : Guwahati
Reported in : (2009)226CTR(Gau)573,[2009]314ITR191(Gauhati)
..... the authorities in certain quarters. from the central board of direct taxes circular in question, it is, therefore, clear that the amendment of section 158bb brought about by the finance act of 2002 is merely clarificatory. in the present case, admittedly, no evidence or materials was discovered in the course of the search of the ..... so far as the building is concerned cannot also be justified on the basis of section 158bb of the act, as it stood prior to its amendment by the finance act of 2002. to make the discussion complete, the provisions of section 158bb, as it existed before and after the amendment, are reproduced below:before amendment158bb.(1 ..... 258 itr (st.) 13), containing an explanatory note on the provisions of the finance act, 2002, relating to direct taxes. referring to paragraph 61.3 of the aforesaid circular, dr. saraf has submitted that the amendment of section 158bb made by the finance act of 2002 is merely clarificatory. learned counsel has pointed out that in the aforesaid .....
Tag this Judgment!Court : Guwahati
..... technical recommendation was accorded in favour of the petitioner as well as respondent no. 4 and was placed for further deliberation. the matter was, thereafter, referred to finance department to consider the financial soundness of the tenderers and in turn it recommended to open the price bid of both the petitioner and respondent no. 4 as ..... counsel for the corporation, as to how the petitioner could get access to the copies of such official notes. necessary information as requested by the petitioner under the rti act though has been furnished to him, but no copy of the note were provided to him. however, it also cannot be denied that without active cooperation of ..... for the corporation. it is contended on behalf of the corporation that although the petitioner obtained some information resorting to the provision of the right to information act, but he was never supplied with a copy of any note sheet by the corporation and it is strange that how confidential note sheets could be obtained .....
Tag this Judgment!Court : Guwahati
..... technical recommendation was accorded in favour of the petitioner as well as respondent no. 4 and was placed for further deliberation. the matter was, thereafter, referred to finance department to consider the financial soundness of the tenderers and in turn it recommended to open the price bid of both the petitioner and respondent no. 4 as ..... counsel for the corporation, as to how the petitioner could get access to the copies of such official notes. necessary information as requested by the petitioner under the rti act though has been furnished to him, but no copy of the note were provided to him. however, it also cannot be denied that without active cooperation of ..... for the corporation. it is contended on behalf of the corporation that although the petitioner obtained some information resorting to the provision of the right to information act, but he was never supplied with a copy of any note sheet by the corporation and it is strange that how confidential note sheets could be obtained .....
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