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Commissioner of Income-tax Vs. Bimal Auto Agency

Court : Guwahati

Reported in : (2009)226CTR(Gau)573,[2009]314ITR191(Gauhati)

..... , november 21, 2000, would govern the instant matter and the amendment of section 158bb brought about by the finance act of 2002, though with retrospective effect from july 1, 1995, will not apply to the present case ..... 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, the assessment of undisclosed income in 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. ..... saraf has submitted that the amendment of section 158bb made by the finance act of 2002 is merely clarificatory. ..... relying on the provisions of section 158bb, prior to its amendment by the finance act of 2002, shri bhuyan has submitted that the materials relied upon by the assessing officer in making the assessment of undisclosed income need not be connected with the materials found in the course of the search and ..... learned counsel has pointed out that in the aforesaid circular issued by the central board of direct taxes it has been mentioned that the amendment to section 158bb had been necessitated by the views of certain appellate authorities under the act to the effect that income which can be included in block assessment is only such income which is directly evidenced by materials found during the search and does not include income which has been discovered on .....

Radheshyam Rajendra Prasad and ors. Vs. State of Assam and ors.

Court : Guwahati

..... date would be entitled to sales tax exemption on the purchase of raw materials in accordance with clause 10.4(i)(b) of the industrial policy, 1993, of the government of bihar and whether the notification issued by it on april 2, 1994 in exercise of power under section 7 of the bihar finance act, 1981, limiting the facility to those industrial units which had not availed any such benefit on the earlier incentive policy is invalid being contrary to the policy. ..... while chapter ii thereof dwells on sales tax concessions in respect of raw materials locatable in sections 3 and 4 of the act, chapter iii dilates on the amendment of the existing sales tax law for providing sales/purchase tax concessions to raw materials as well as finished products. ..... eligible units have been identified to be those set up on or after january 1, 1987 and those already existing but have undertaken expansion, modernisation or diversification at the same location or at any other place in the state of assam provided that a unit under small-scale sector is to have 100 per cent ..... after installing the plants and machineries in 1987-88, it started its production in april, 1988. ..... in the meantime, the state legislature had enacted the act, which received the assent of the governor on january 5, 1987. ..... the package of incentives referred to therein and designated as 1986 incentive scheme (hereafter also referred to as 'the scheme') had been made effective from january 1, 1987.20. .....

Sunrise Biscuits Co. Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

..... . : air1999sc303 , the state government issued notification, on april 4, 1994 in exercise of the powers under section 7 of the bihar finance act, 1987 whereunder the old industrial units, which had started production prior to april 1, 1993, but whose investments in the plants and machinery had not ..... is entitled to full sales tax exemption up to april 30, 2005 in accordance with the eligibility certificate, dated july 5, 1994, aforementioned, which has been granted in terms of the scheme of 1995 and that withdrawal of exemption by amended scheme of 1999 is illegal and cannot be permitted, the petitioner-company has, now, come to this court with the help of the present writ application, made unde article 226 of the constitution of india, seeking, inter ..... according to the contents of this notification, the notification has been issued in exercise of powers contained in sub-section (4) of section 9 of the agst act, 1993, amending the scheme of 1995 making certain industries ineligible to receive the benefits of sales tax exemption under the scheme ..... saraf that the scheme of 1999 having been framed in exercise of powers under sub-section (4) of section 9 of the agst act, 1993, to give effect to the industrial policy of 1991, the impugned notification, dated november 5, 1999 whereby the scheme of 1995 has been amended by including certain industries in the list of ineligible industry is bad in law inasmuch as the same is repugnant to the industrial policy declared and announced by .....

Satyam Steels and Alloys Pvt. Ltd. Vs. Union of India (Uoi)

Court : Guwahati

..... in our considered opinion, the expression 'such conditions and restrictions as it may, impose' in sub-section (3) of section 7 of the bihar finance act will not authorise the state government to negate the incentives and benefits which any industrial unit would be otherwise entitled to under the general policy resolution ..... in this view of the matter, any notification issued by government order in exercise of power under section 7 of the bihar finance act, if is found to be repugnant to the industrial policy declared in a government resolution, then the said notification must be held to be bad to ..... it would be open for the government to issue a notification in exercise of power under section 7 of the bihar finance act, which may override the incentive policy itself. ..... the issuance of the notification under section 7 of the bihar finance act is by the state government in the finance department which notification is issued to carry out the objecives and the policy decisions taken in the industrial ..... were not granted the benefit of excise duty exemption from the date of the original notification dated 8-7-1999, but were given exemption only from the date the amended notification was issued on 29-3-2000 when the area of byrnihat, khanapara was included for availing the benefits granted under the said office memorandum.24. ..... above case the government of assam has introduced a new scheme known as 1986 incentive scheme for industrial development of the state with effect from 1-1-1987. .....

Dharampal Satyapal Limited. Vs. Union of India

Court : Guwahati

..... ) this court sustained the stand of the respondent- revenue and dismissed the challenge laid by the applicant on the following grounds: (a) section 154 of the finance act,2003 read with schedule ix thereof recalled the benefit of excise duty exemption under the policy, 1997 with retrospective effect vis-a-vis pan masala ..... (d) having regard to the background of the policy,2007 and the progression of events including incorporation of section 154 of the finance act,2003 read with schedule ix thereto, the goods under chapter 24 and pan masala under chapter 21 of the first schedule to the tariff act, 1985 cannot be construed to be eligible to avail the benefit/incentives only because the units concerned had commenced commercial production on or ..... of policy,2007 as accorded by the applicant if accepted would not only render the negative list therein redundant and otiose, it would efface the march of events prior thereto ending with section 154 of the finance act, 2003, the vires whereof has been upheld by the apex court in r.c. ..... ) the review applicant presently seeks to contend in substance that as section 154 of the finance act,2003 read with schedule ix thereof was not applicable to pan masala not containing tobacco, its manufactured product involved in wp(c) no.749/2010, the ultimate conclusion recorded against it in that writ proceeding ..... choudhury, did not dispute the plea of non applicability of section 154 of the finance act,2003, schedule ix thereto and the rendering of the apex .....

M/s. Bordubi Engineering Works Vs. Union of India, represented by the ...

Court : Guwahati

..... period of limitation for recovery of service tax is invocable in terms of the proviso to section 73(1) of the finance act, 1994 for the situation as discussed in the above show cause notice. ..... further, since section 78 of the finance act, 1994 is a natural corollary to the proviso to section 73(1) ibid, mandatory penalty under section 78 ibid is liable to be imposed on the said ..... 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 ..... noted that the provision of section 73(1) of finance act, 1994 is couched in the language exactly similar to section 11-(a)(1) of the central excise act, 1944. ..... 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, subject to it being done within one year ..... will also apply while construing the provisions of section 73(1) of the finance act, 1994. ..... hazarika, the learned senior counsel for the petitioner, that when the revenue decides to invoke the extended period of limitation under section 73(1) of the act, the burden is cast upon them to prove wilful suppression of facts and in the instant case, the petitioner has been submitting its service tax returns regularly by showing the details and particulars ..... show-cause notice was dated 20-6-1988, for the period 1-4-1986 to 30-4-1987. ..... -cause notice was dated 30-12-1987. .....

Crompton Greaves Ltd. Vs. Commissioner of Taxes and ors.

Court : Guwahati

..... yet another submission which has been made is that according to the findings recorded by the learned single judge, no offence was made out under the assam finance (sales tax) act, 1956 and the police authorities had taken action on suspicion, the records otherwise would not justify such seizure, unless it was clearly indicated as to what offence was committed and made out by the petitioner/ ..... avoiding unnecessary or avoidable discussion, straightaway it may be pointed out that section 31 of the assam finance (sales tax) act, 1956, does not provide for trial of an offence under the act or its investigation or inquiry for the purposes of trial and conviction. ..... yet another submission which has been most vehemently made before us is that the provisions of the code of criminal procedure would not be applicable for the offences made out under the assam finance (sales tax) act, 1956, unless sanction is obtained from the commissioner of sales tax, without which no magistrate could take cognizance of the offence.8. ..... the appellant was, however, served with a notice dated february 17, 1990, under section 31(1) of the assam finance (sales tax) act, 1956 (hereinafter to be called as 'the act'), requiring the appellant to produce the accounts, etc. ..... according to the appellant, it has submitted its return and paid the sales tax and the concerned authority of the sales tax department completed the assessment for the period ending on march 31, 1987. .....

Bharat Brick Works Vs. the Assam Board of Revenue and ors.

Court : Guwahati

..... comparing the provisions of sub-section (4) of section 20a of the assam finance (sales tax) act and the provisions of sub-section (1) of section 254 of the income-tax act, it is found that in disposing of an appeal, the board has to give the dealer only an opportunity of being heard and then it has to pass such orders thereon as it thinks fit and it has the duty to ..... on comparison of the provisions of section 20a of the assam finance (sales tax) act, 1956 and section 253 of the income-tax act, 1961, it is found that under the assam finance (sales tax) act, the right of appeal has been given to the dealer only and not to ..... thus it is found that in an appeal before the board as provided under section 20a of the assam finance (sales tax) act the department does not come into the picture though for the ends of justice and in compliance with the principles of natural justice the department is also usually heard in an appeal before ..... learned counsel for the petitioner, submits that the board of revenue under the assam finance (sales tax) act, 1956, in deciding an appeal under section 20a has no jurisdiction to pass an order, effecting enhancement of tax.6. ..... board deemed it necessary, it could have remanded the appeal to the assistant commissioner of taxes for disposal of the appeal in accordance with law drawing particular attention of the assistant commissioner of taxes to the provisions of sub-section (3) and sub-section (4) of section 19 of the assam finance (sales tax) act, 1956.25. .....

Chartered Accountants Association Vs. Union of India

Court : Guwahati

..... the persons providing the services were liable to recover the tax and pay the same to the central government under section 68 of the act.the ambit of the levy was widened by the finance act, 1997 and section 65 was substituted so as to include a wide variety of services including under clause (g) services provided to a ..... with effect from the date notified under section 88 of the finance act, 1997 (26 of 1997), there shall be levied a service-tax at the rate of five per cent of the value of the taxable services referred to in sub-clauses (g), (h), (i), (j), (k), (l), (m), (n) and (o) of clause (48) of section 65 and collected in such matter as may ..... 226 of the constitution, the chartered accountants association and the gujarat institute of civil engineers & architects have challenged the constitutional validity of section 88 of the finance act, 1997 and section 116 of the finance (no. ..... law or a constitution, to convince us that what is not so specified and identifiable as a subject of legislation, given in the constitution, must be necessarily prohibited at least as a topic of ordinary legislation, although it may become permissible by an amendment of the `constitution, by an addition to it, appears very unrealistic to us. . . .71. . . . ..... tax on the act of entertainment resulting in a show.10.2 the decision in federation of hotel & restaurants case (supra) is in the same vain.in this case, the challenge was to the levy of tax under the expenditure tax act, 1987 enacted by the .....

M.S. Associates and anr. Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... .00 should not be demanded and realized from them under sub-section 1(a) of section 73 of chapter-v of the finance act, 1994 as amended;(ii) penalty should not be imposed upon them in terms of section 76, 77 and 78 of chapter-v of the finance act, 1994 as amended;(iii) interest at the prescribed rate under section 75 of chapter-v of the finance act, 1994 as amended should not be demanded and realized from them.2. ..... similarly, the plea of limitation, which has been raised by the learned counsel for the petitioners in reference to section 73 of the act, although, the plea is further subject to the proviso to said section and in the impugned show cause notice, there is indication of the factors likely to be covered by the said proviso, it will also be open for the petitioners to urge the said plea by responding to the show cause ..... state lotteries of other states by virtue of power entrusted under section 5 of the act, various affected states, challenged the provisions in different high courts. ..... vengkateswaran (supra), the broadlines of the general principles on which the writ court should act, their application to the facts of each particular case must necessary be depended on a variety of individual facts which must govern the proper exercise of the discretion of the court, and that in a matter which is thus permanently ..... , which has issued the show because notice is a statutory functionary constituted under the act and he must be allowed to decide the matter in accordance with law. .....