Court : Guwahati
..... sometime in september, 1991 by virtue of the finance act an amendment was introduced in the central excise act incorporating section 11b relating to unjust ..... of such duty had not been passed on by him to any other person: provided that where an application for refund has been made before the commencement of the central excises and customs laws (amendment) act, 1991, such application shall be deemed to have been made under this sub-section as amended by the said act and the same shall be dealt with in accordance with the provisions of sub-section (2) substituted by that act4. ..... in view of the statutory amendment, the assistant collector reconsidered the matter and passed an order on 12th november, 1991 rejecting the claim for refund on the ground that the appellant had realized the duty on the captive consumption of the items. ..... of india2007 (207) elt 324 (sc) since the proceeding for refund had come to an end after the decision of the division bench of this court on 13th july, 1991, the assistant commissioner could not look into the matter of unjust enrichment. 10. ..... feeling aggrieved by the order passed by the assistant collector on 12th november, 1991 the appellant preferred a writ petition in this court which came to be dismissed by the learned single ..... 3499/1991 filed by the appellant was that urea formalin(sic) and phenol formalin(sic) were not excisable under the central excise act and, therefore, an order was passed for refund as claimed by the appellant within a period of three .....
Tag this Judgment!Court : Guwahati
..... specified,-- (i) where such person has not made a return within the time allowed under sub-section (1) of section 139, to furnish a return of his income or the income of any other person in respect of which he is assessable under this act, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed, or(ii) to produce, or cause to be produced, such accounts or documents as the assessing officer may require, or(iii) to ..... according to mr osmani, since the aforesaid return had been filed for the assessment year 1990-91, the said proviso to section 143(2) of the act of 1961, prior to its amendment with effect from october 1, 1991, applied to the facts of the present case and as the return had been filed for the assessment year 1990-91 by the petitioner on march 31, 1992, notice under section 143(2) could be issued by the assessing officer ..... g.k. joshi, learned counsel appearing for the income-tax department, on the other hand, pointed out that under the provisions of section 142(1) of the income-tax act, 1961, the assessing officer has been vested with the power to require production of books of account relating to a period not more than three years prior to ..... effect from october 1, 1991, the finance (no ..... effect from october 1, 1991, the aforesaid proviso was no longer in operation and instead the substituted proviso introduced by the finance (no ..... a reading of the finance (no ..... the proviso to section 143(2) was substituted by the finance (no. .....
Tag this Judgment!Court : Guwahati
..... of india has filed special leave petitions before the supreme court, which are pending, but in the meanwhile, the legislature, in the finance act, 1993, has clarified the law by amending sub-section (1a) of section 143 of the act providing therein that additional income-tax is payable not only where the income as declared by the assessee is increased but also where the ..... the amount of the adjustments as if it had been the total income of such person' have been used in sub-clause (b) of clause (a) of sub-section (1a) of section 143 of the act as introduced by the finance act, 1993, only for the purpose of determining the quantum of additional income-tax by way of penalty that was to be paid where the loss is reduced or is converted into income as a ..... the delhi high court and the allahabad high court because i do not find any clear provision in sub-section (1a) of section 143 of the act as it stood prior to the finance act, 1993, to show that additional income-tax was to be levied also where the loss declared by a person in the return is reduced as ..... the object of bringing about the amendments to sections 143(1) and 143(1a) by the direct tax laws (amendment) act, 1987, the direct tax laws (amendment) act, 1989, and the finance act, 1993, is to ensure that after the assessee files his return of income or loss, the assessing officer sends to him an intimation informing the assessee of ..... explanation to section 143 of the act introduced with effect from october 1, 1991, by the finance (no. .....
Tag this Judgment!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/ ..... 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. ..... in the light of the above submissions, we have to ascertain as to whether any offence under the assam finance (sales tax) act, 1956 is made out or not and in case such an offence is made out, it will be cognizable offence for the purposes of investigation under the code of criminal procedure or not ..... a copy of the seizure memo, dated february 27, 1991 has been filed as annexure viii to the memorandum of appeal, indicating seizure of 43 documents, witnessed by two witnesses ..... 5, the superintendent of taxes attached to the bureau of investigation (economic offences) and the inspector of police, bieo, rehabari, guwahati, they seized the account books of the appellant on february 27, 1991 on the basis of suspicion of evasion of taxes. ..... 2810 of 1991.2. .....
Tag this Judgment!Court : Guwahati
..... joint commissioner of taxes, asam, guwahati under section 36(2) of the asam general sales taxact, 1993 read with section 74(3)(b) of the said act and section 20(2) of the asam finance (sales tax) act, 1956 for the period ending 30.9.1991, 31.3.1992, 30.9.1992, 31.3.1993 and 30.6.1993 upholding the orders of the assessment dated 10.5.1994 passed under section 9(3) of the assam finance (sales tax) act, 1956 by the superintendent of taxes, unit-c, circle-5, guwahati in respect of the above return periods.3. ..... the two essential ingredients of inter-state trade or commerce under the central sales tax act are - (i) movement of goods from on state to another, and (ii) transfer of title of goods supported by documents during movement from one state to ..... decision has to be taken as per provisions of section 3 of the central sales tax act only with variation in the rate of taxes depending whether c-form is submitted or not.7. ..... is a registered dealer under the assam finance (sales tax) act, 1956 and the central sales tax act. ..... terms and conditions reached between the parties for treating the transaction as sales under cst act, 1956 has not been filed. ..... stock book has been maintained by the petitioner firm, it cannot be deemed to be local sale as defined in section 3 of the central sales tax act, 1956. ..... any inter-state sale or intra-state sale, the decision will have to be taken having regard to the two points and the provisions of sub-section (2) of section 4 of the central sales tax act, 1956. .....
Tag this Judgment!Court : Guwahati
..... impugned order dated 27.11.1990 (annexure-ii) passed by the assistant commissioner of taxes, nagaon zone, nagaon exercising suo-motu power of revision for the period ending 30.9,1982, 30.9.1987 under the assam finance (sales tax) act, 1956 in respect of the petitioner cannot be sustained and consequently orders of re-assessment on that basis dated 4.4.1991 (annexure-iii) are also not sustainable. ..... aggrieved by order dated 27.11.1990 passed by the assistant commissioner of taxes, nagaon zone, nagaon exercising suo-motu power of revision under the assam finance (sales tax) act, 1956 for period ending 30.9.1982 to 30.9.1987 and the revised orders of assessment dated 4.4.1991 issued pursuant thereto.2. ..... a sole proprietorship concern and is a registered dealer under the assam finance (sales tax) act, 1956 (since repealed with effect from 1.7.1993). ..... assessment order for the periods in question by orders of assessment dated 4.4.1991 passed under section 9(3) of the act read with section 11(1) of the act and raised additional demand on account of tax. ..... 3 issued notice to the petitioner invoking its suo-motu power of revision under section 20(1) of the act for the periods ending 30.9.1982 to 30.9.1987 in the light of the communication dated 9.3.1988 issued by ..... returns of turnover for the periods ending 30.9.1982, 30.9.1984, 30.9.1986, 31.3.1987 and 30.9.1987 under the aforesaid act of 1956 showing therein the gross turnover of onions it deals with as per books of account maintained at rs. .....
Tag this Judgment!Court : Guwahati
..... 3, superintendent of taxes, tinsukia on 25.4.1991 under section 9(4) of the assam finance (sales tax) act, 1956 summarily on the basis of the report of the inspector of taxes the turn over of the petitioner was determined ..... the deputy commissioner of taxes passed the order dated 29.4.1996 (annexure-iii) cancelling the assessment order dated 25.4.1991 being erroneous insofar as it was prejudicial to the interest of revenue and directed the superintendent of taxes to make fresh assessment by adding ..... petitioner for the period ending 30.9.1988 under the assam finance (sales tax) act, 1956 was completed by the respondent no. ..... the commissioner may call for and examine the records of any proceedings under this act and if he considers that any order passed therein by any person appointed under sub-section (1) of section 3 to assist him is erroneous insofar as it is prejudicial to the interest of the revenue, he may after giving the dealer ..... the powers under both the aforesaid two provisions of the act, namely section 18 and 36 operate in two different fields and is vested ..... section 36(1) of the assam general sales tax act 1993 reads as under :- '36(1). ..... of taxes, tinsukia zone, issued a notice dated 5.2.1996 purported to act under section 36(1) read with section 74(3) of the assam general sales tax act. ..... authority to exercise power under section 36 in the facts of the instant case would be to permit the said authority to trench upon the powers of the primary authority under section 18 of the act. .....
Tag this Judgment!Court : Guwahati
..... , learned senior counsel appearing for the writ petitioner has contended that in the impugned notice dated 5.2.1996 as well as the impugned order dated 30.4.1996, it has been recorded that the assessment order dated 25.4.1991 is erroneous in so far as it is prejudicial to the interest of revenue on account of the fact that the writ petitioner has concealed the sale of a specified quantity of bricks as a result of which the turn over of ..... 25.4.1991, the assessment of the petitioner for the period ending 30.9.1988 was completed by the assessing officer under section 9(4) of the assam finance (sales) tax act, ..... the aforesaid notice issued under section 36(1) of the act goes on to record that the writ petitioner having concealed the value of 18,16,700 numbers of bricks for the assessment period in question, the assessment order dated 25.4.1991 is erroneous in so far as it is prejudicial to ..... appears that a notice for reopening the aforesaid assessment under section 18 of the act, which had come into operation in the meantime, was issued to the petitioner on ..... further argued that the expression 'erroneous' as appearing under section 36 of the act has been interpreted by a division bench of this court in the case of ..... saraf by relying on the replies submitted to the notice issued under section 18 of the act (annexure-iv) has contended that the authority having initiated a proceeding for reopening of the assessment and thereafter, having abandoned the same, it would not be open for .....
Tag this Judgment!Court : Guwahati
..... coming to the second question, namely, the issuance of notification by the state government in exercise of power under section 7 of the bihar finance act, it is true that issuance of such notifications entitles the industrial units to avail of the incentives and benefits declared by the state government in its own industrial incentive policy. ..... 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 itself. ..... saraf further submits that the assam industries (sales tax concessions) scheme, 1995, having been framed in exercise of powers under section 9(4) of the assam general sales tax act, 1993, to give effect to the 1991 industrial policy of the state of assam, the impugned scheme/notification, dated august 16, 1995, issued by the finance department, government of assam, is bad in law in so far as the same is repugnant to the industrial policy adopted by state government.7. ..... changed. without changing the industrial policy of 1991 and/or the ambit of the notification, dated april 26, 1994, aforementioned, the department of finance, in exercise of its powers granted under the agst act, 1993, has sought to deny the benefit of sales tax exemption, which even the notification, dated april 26, 1994 aforementioned makes .....
Tag this Judgment!Court : Guwahati
..... that being the case, the accounts are relevant and afford prima facie proof of the entries and the correctness thereof under section 34 of the evidence act, so that where a deposit is found to have been made by a third party in the accounts of the firm, that entry is prima facie proof that that amount in question was deposited by the ..... all these three decisions, the calcutta high court observed that in order to establish the fact of receipt of the cash credit as required under section 68 of the act, the assessee must prove three important conditions, namely, (1) the identity of the person, (2) the genuineness of the transaction, and (3) the capability of the person ..... (at page 635) : ' it would appear that the accounts of the firm which had been produced in the case had been accepted and acted upon by the department and no serious challenge had been made to their genuineness or that they were kept regularly in the course of business ..... cit : [1985]152itr507(delhi) , wherein the delhi high court held that section 68 of the income-tax act makes it clear that in respect of a cash credit entry the explanation offered by the assessee can be rejected by the ..... assessing officer did not believe the transaction and issued notice under section 131 of the act for production of the books of account and in spite of the notice the books ..... 5(m) of 1991, the tribunal has referred the following questions under section 256(2) of the income-tax act, 1961 (for short 'the act'), for opinion of ..... finance .....
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