Court : Guwahati
Decided on : Mar-12-1999
..... 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 purview of the act. section 2(24)(ix) runs thus : '(ix) any winnings from lotteries, crossword puzzles, races including horse ..... unsold ticket winning a prize cannot arise. according to learned counsel for the revenue, the petitioner is liable to pay as per the demand notice dated january 25, 1994 and april 17, 1994.even if the relationship of the petitioner and respondent no. 4/5 (organising, agent) is that of principal and agent, it does not alter the position as ..... at source in respect of the lottery draws held during the period from november 16, 1993 to december 31, 1993. in cr no. 2786 of 1994 by the impugned order dated june 6, 1994, respondent no. 1 raised a demand of rs. 7,92,06,400 on the petitioner on account of alleged short deduction of tax at source .....
Tag this Judgment!Court : Guwahati
Decided on : Sep-29-1999
..... planning including town planning regulation of land use and construction of building etc. the govt. of assam accordingly, amended g.m.c. act, 1971 by the amendment act, 1994 keeping in view the insertion of article 243 wadding the 12th schedule in the constitution. this 1994 amendment act came into force with effect from 5-5-98 vide section 4 of the gauhati municipal (amendment ..... and after recasting both the bye-laws the g.m.c. adopted the bye-laws framed by the g.m.d.a. with minor variation in clause 58-4 of chapter iv of the said building bye-laws. this was also approved by the govt. vide order no. gdd/ 54/97/104 dated 5-12-98. it is further submitted ..... proposed construction comply with the development scheme and conform to the zoning regulation. 9. before the creation of the g.m.d.a. act, 1985 such power was entrusted with the g.m.c. under chapter xxvi of the act, 1971. 10. in this case, petitioner started construction of the ground floor and first floor of the building in 1982 as per .....
Tag this Judgment!Court : Guwahati
Decided on : Apr-09-1999
..... 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 .....
Tag this Judgment!Court : Guwahati
Decided on : Feb-03-1999
..... of the provisions of part-vi of the manipur panchayatiraj (election) rules, 1995 reveal that the election tribunal constituted under section 103 of the manipur panchyati raj act. 1994 is only empowered to enquire into as to whether the election of any candidate was made in violation of the conditions given in rule 74 and after the ..... competent civil court but not to the election tribunal which is not a civil court as enshrined under section 103 read with section 106 of the manipur panchayati raj act, 1994; and apart from it, an election dispute / contest is not an action at law or a suit in equity but is a purely statutory proceeding unknown ..... the writ petitioner is quite unsustainable and also unjustifiable. according to mr. n. promode chandra singh election tribunal constituted under section 103 of the manipur panchayati raj act, 1994 is not a court but a creature of statute and as such the election tribunal has only such powers as conferred on it by statute expressly or by necessary .....
Tag this Judgment!Court : Guwahati
Decided on : May-26-1999
..... deductions is comprehensive. we are here concerned with clause (iv) of sub-section (1) as set out earlier. prior to the amendment of this clause by the finance act of 1968, allowance from house property income was admissible for an annual charge on house property without any exception even in cases where the charge was created by the ..... created by an assessee voluntarily will not qualify for the allowance under clause (iv) of sub-section (1) of section 24 of the act. under the arrangement as detailed in chapter iv of the act, an annual charge is to be understood as an annual payment payable by the owner to a third person, that is secured by ..... on the strength of the said partition. the assessee in his return of income showed income from house property and claimed deduction under section 24(1)(iv) of the act for annual charges amounting to rs. 2,10,000. the memorandum of confirmation of family arrangement containing total partition of satyanarayan sikaria and sons, guwahati, dated july .....
Tag this Judgment!Court : Guwahati
Decided on : Jun-04-1999
..... exempted items.6. the assam general sales tax act, 1993 (the act, 1993) is the amalgamation and consolidation of the assam sales tax act, 1947, assam finance (sales tax) act, 1956, assam (sales of petroleum and petroleum products, including motor spirit and lubricants) taxation act, 1955 and assam purchase tax act, 1967. the act 1993 came into force from july 1, ..... 20, 1701.31, 1701.39 and 1702.11 of the schedule to the central excise tariff act, 1985 (5 of 1986).'3. mr. bhati further inviting to the definition submitted that clause 24, chapter 17 of the central excise tariff act, 1985 defines sugar, which means any form of sugar in which the sucrose content, if ..... . similar writ petitions have been filed by different petitioners challenging inclusion of some items as taxable items under the act, 1993 before this court, all of which were disposed of.12. in civil rule no. 1165 of 1994 (kuki ginger producers association of karbi anglong district v. state of assam) reported in [2000] 117 stc .....
Tag this Judgment!Court : Guwahati
Decided on : Aug-20-1999
..... 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) .....
Tag this Judgment!Court : Guwahati
Decided on : Jun-28-1999
..... clearly too loud to miss our attention. perhaps for this reason and for removing inconsistency these provisions have been amended by the 1994 amendment act. section 49 of the motor vehicles (amendment) act, 1994 has amended sub-section (6) of section 158. sub-section (6) of section 158 after the amendment now stands as follows:(6) as soon as any ..... in its wisdom thought it fit to incorporate the provisions like sub-section (4) in section 166 and sub-section (6) in section 158 of the act prior to 1994 amendment to take care of such cases where a citizen due to poverty or illiteracy or total ignorance or backwardness was unable to approach the appropriate tribunal for ..... case the claim petition would not have been barred by limitation as there is no limitation prescribed under the law as it stands today since the amendment of the act in 1994. he, therefore, submits that if the case is not remanded to the learned tribunal for decision of the case on merit, it will cause immense injustice .....
Tag this Judgment!Court : Guwahati
Decided on : Feb-02-1999
..... . the three lists of the seventh schedule to the constitution are legislative heads or fields of legislation by the union or state or by both. by the act, 1993, the state legislature while exempting vegetables from taxation consciously did not exempt ginger, onion, garlic, spices and condiments though it might have excluded those from ..... in assam and submitted that keeping in mind the peculiar nature of the ginger cultivation and other like considerations, the legislature kept ginger outside the tax net. in the act, 1993, the legislature in its wisdom thought it fit to exempt the 'vegetables' from sales tax, but, amongst others, excluded ginger from the list of exempted ..... wherein sales tax was levied by the bengal finance (sales tax) act, 1941 on the taxable turnover of a dealer computed in accordance with the provisions of the aforesaid act. sub-section (1) of section 6 of the aforesaid act, 1941 provided that no tax was payable under the act on sale of goods specified in the first .....
Tag this Judgment!Court : Guwahati
Decided on : Aug-18-1999
..... guwahati- 781001. subject : air pollution caused by your industry. subject : direction under section 31a of the air (prevention and control of pollution) act, 1981 as amended up to date. whereas you are engaged and also associated with the production of janata soap in your installation situated at kedar road ..... this is subject to the provisions of this act and that power can be exercised only after complying with the earlier provision. chapter iii provides for power and functions of the board. section 17 provides for functions of state boards. chapter iv provides for prevention and control of air ..... you.yours faithfully,sd/- c. c. boramember secretary.' annexure-5 is a notice dated 3-2-1994 by the member secretary with regard to the same by way of reminder and annexure-6 also is a notice dated 16th feb ..... '1994 in the same light of annexure-1. 2. the brief facts are as follows :-- in the year 1948 .....
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