Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 5a advance rulings Sorted by: old Court: guwahati Page 1 of about 26 results (0.131 seconds)

Senairam Doongarmal Agency (P.) Ltd. and Others Vs. K.E. Johnson and O ...

Court : Guwahati

..... section 196 of the indian penal code (xlv of 1860)."before the amendment made by the finance act of 1956, section 37 stood as follows :"37. the income-tax officer, appellate assistant commissioner, commissioner and appellate tribunal shall, for the purposes of this chapter, have the same powers as are vested in a court under the code of civil procedure, ..... within the meaning of sections 193 and 228, and for the purposes of section 196 of the indian penal code (xlv of 1860)."the present section was substituted by the finance act, 1956, with effect from the 1st april, 1956, for the following section."37. power to take evidence on oath etc. - (1) the income-tax officer, appellate ..... for the selective application of a law providing for search and seizure.i have already pointed out that section 37(2) was inserted in the income-tax act only by the finance act of 1956. if the object of the income-tax was to prevent evasion of income-tax, section 37(1) which was there before insertion of sub- .....

Meghalaya Tourism Development Corporation Vs. S.A. Builders Ltd. and a ...

Court : Guwahati

..... singh consultant engineering pvt. limited, reported in 1988 (1) scc 174; (2) general electric service co. v. pung sons pvt. ltd., reported in air 1991 sc 1994 : (1991 air scw 2136). the learned counsel for the petitioner has submitted that the nature of the bank guarantees in the instant case and the bank guarantees in respect of ..... co. supra, the calcutta high court held a similar view that appropriate relief can be sought under section 41 of the arbitration act whether there is any application under section 20 of arbitration act or the proceedings under chapter iii is pending before the court or not and the court has the power under section 41 of the ..... eleven bank guarantees. thereafter, the opposite party no. 1 approached the court of learned asstt. district judge, shillong in an application under section 41 of the act, praying for an order restraining the petitioner and opposite party no.2 from taking any steps for encashment of the bank guarantees. the said application was registered as .....

Saligram and Co. and anr. Vs. Deputy Commissioner of Taxes and ors.

Court : Guwahati

..... bhattacharjee, learned senior advocate for the petitioner and shri d.p. chaliha, learned advocate, far the respondents.section 9(2) of the assam finance (sales tax) act, 1956 (hereinafter called 'the act'), provides as follows :'if the commissioner is not satisfied that a return furnished under section 8 is correct and complete, he shall serve on ..... 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 for verification ..... are voluntarily handed over to them. the parties against whom search is to be conducted are entitled to the protection given under the provisions contained in chapter vii and in particular of those in section 165 of the code of criminal procedure, 1898. any attempt to circumvent those provisions by the authorised officers .....

Bharat Hydro Power Corporation Ltd., Guwahati and ors. Vs. State of As ...

Court : Guwahati

..... laws and will depend upon the facts of each case. in that case, the state govt. of tamil nadu permitted private managements to start new engineering colleges under the self financing scheme without any financial commitment to the govt. but subject to the fulfilment of certain conditions. the institute applied to the govt. for permission to start a new self ..... in the . cases of m. karunanidhi v. union of india, (1979) 3 scc 431 : (air 1979 sc 898), and gauri shankar gaur v. state of u.p., (1994) 1 scc 92 : (air 1994 sc 169) (at p. 2482, para 15 of air), held thus: 'clause (2) of article 254 is an exception to clause (1). if law made by the state ..... ) including the explanation are repugnant to section 7 of the act 1910. it is also seen that chapter iii of the impugned act, which deals with the payment of amount covering sections 7 to 13 of the impugned act, are also repugnant to section 7-a of the act, 1910 and fourth schedule of the supply act, 1948.73. apparently, it (is) seen that the .....

The Tufanialonga Tea Co. Ltd., Calcutta and anr. Vs. State of Tripura ...

Court : Guwahati

..... and its dissolution. sections 12 to 16 in chapter iii of the act relates to control over the extension of tea cultivation. sections 17 to 24 in chapter iv of the act contain different provisions relating to control over the tea and tea seed. sections 25 to 29 in chapter v of the act relate to finance, accounts and audit and provide for imposition of ..... take over of the management of the tea companies by the state government, although elaborate provisions have been made in the said sections 16a to 16n of chapter iiia of the tea act, 1953 for the control of the tea estates and tea units including the take over of the management of the tea estates and tea units in certain ..... statute. but the writ petition challenging the sales of the two tea estates was filed before this court on 2-2-1994 and admitted on 13-4-1994. the petitioners have waited for more than five years since 1994 before this court for relief against the illegal sales of their valuable properties at a nominal price of rs 1/-. it .....

Baishya Brothers Pvt. Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

..... while denying the assertions of the petitioners stated about the initiative of the petitioner for borrowing a sum of rs. 42 lakhs under the idbi's re financing scheme. in pursuance of the loan application of the petitioner dated 2-7-1984 for construction of the hotel, respondents sanctioned a term loan of rs. ..... the fund borrowed from idbi under the refinancing scheme. failure, to pay the principal loan amount was visited for penal interest, additional interest etc. on 28 -4-1994, the corporation issued legal notice to the petitioner demanding the payment of the outstanding dues. but in spite of making the payment, the petitioner approached the then ..... of establishment of such institutions is to finance medium and small scale industries and to render funds to such in dustries for investment in most effective and productive manner. the powers and duties of the board of directors are delineated in chapter 3 of the act. in discharging its functions under the act, the board is to conferm to .....

Assam Leather Industry Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... petitioners crave the leave of the court to refer to the framing of the constitution, a study by b. shiva rao. 48. chapter ii of the impugned act which contains the qualification and terms of office of presiding officers of both tribunals and appellate tribunal provides that the office of the presiding ..... on the ground that 'other proceeding' does- not mean the execution proceeding. however, the tribunal relied on the decision in risk capital and technology finance corporation ltd. v. harnath singh bapna : air1997delhi239 and rejected the contention of the petitioner. a close and careful perusal of the aforesaid decision shows that ..... to be valid. the following are the rules made : (i) the debts recovery tribunal (procedure) rules, 1993 ; (ii) the debts recovery appellate tribunal (procedure) rules, 1994 ; (iii) the debts recovery tribunal (financial and administrative power) rules, 1997 ; (iv) the debts recovery appellate tribunal (financial and administrative power) rules, 1997 ; (v) .....

Satradhikar, Bengana-ati Vs. State of Assam and ors.

Court : Guwahati

..... the annuity and verification of the proper maintenance of the institution. section 25a of the act has been inserted by means of assam act no. xix of 1987. its operation, however, remained in abeyance; but it was made effective in the year 1994, which gave rise to the grievance of the petitions; hence, this petition. 2 ..... through songs and dances and the energy of the dramatist was directed towardsevoking a devotional fervour in the audience glorifying krishna or rama. relying on some other chapters as well, it is submitted that satras are religious institutions devoted to propagate vaishnavism in assam through different media, for example, dance, drama, discourses, religious ..... such managing committee to have control over the matter of utilization of annuity that is to say, it relates to financial affairs or management of the finances of the religious denomination and verification of the proper maintenance of the institution. none of the activities as assigned to the committee relate to the .....

Chartered Accountants Association Vs. Union of India

Court : Guwahati

..... on behalf of its members. petitioner no. 2 in the said petition is a practising chartered accountant.2. service-tax was introduced by the finance act, 1994. chapter v thereof contains the scheme and provisions relating to the tax. section 66 imposed service-tax at the rate of 5 per cent of the ..... that representations were made against such levy by persons carrying on different professions/callings. section 116 of the finance (no. 2) act, 1998 substituted section 66 of the finance act, 1994. while a few services covered by the 1997 act were excluded from the purview of the service- tax, a few, more services were included. services ..... 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. 2) act, 1998 levying service-tax on the consulting engineers and architects and also on the practising chartered accountants.the gujarat institute of .....

Sh. Fanai Pahnuna Vs. Union of India (Uoi) and anr.

Court : Central Administrative Tribunal CAT Guwahati

Reported in : (2003)(1)SLJ76CAT

..... had a number of advantages. the land was inspected by the officers of mizoram government which also inspected by the chief minister, the finance minister, the applicant, the finance commissioner, the chief engineer pwd, the joint director i & pr and the liaison officer, shillong. the applicant mentioned about his note in ..... . the applicant was thereafter appointed as managing director, dsfdc ltd., cum principal secretary (sc & st), government of nct of delhi in the year 1994 and he continued to hold the said post till 1998. the applicant was subsequently appointed as full time member of the public grievances commission, government of ..... areas were earlier described as backward tracts, excluded areas and specifically administered. two main codes, viz. the criminal procedure code (except few chapters), the civil procedure code are not made applicable. the application of the general acts of the law are also barred, e.g. by notification under section 2 of assam frontier tract regulation, 1880 .....