Judgment Search Results Home > Cases Phrase: finance no 2 act 2004 Sorted by: old Court: guwahati Page 1 of about 175 results (0.057 seconds)

Nungshiton Begum and ors. Vs. United India Insurance Co. Ltd. and ors.

Court : Guwahati

..... to say it differently, if any claimant files an application under section 163a before the tribunal constituted under mv act, in that situation, the defendants, like owner/insurer of the vehicle, shall be debarred from taking a plea that the claimants cannot get higher amount than what is prescribed in other ..... ga appearing on behalf of the state of manipur representing the secretary (finance), submitted that since the vehicle was on election duty, either the election department is liable to satisfy the award or the insurance company should pay the ..... the said appeal was disposed of on 3.11.2004 directing the learned commissioner under workmen's compensation act to decide afresh the issue of liability in between the ..... of the case on remand, the commissioner (election) and secretary (finance) were impleaded formally in the claim case. ..... disposal of the appeal, the commissioner of election and the secretary (finance), government of manipur were also impleaded as respondents. ..... exercise of powers conferred under section 64u of the insurance act, 1938, the government of india constituted a tariff advisory ..... election department and the finance department of government of ..... the compensation payable under the motor vehicles act is on account of the pecuniary loss to the claimants by accidental injury or death and not other forms ..... through the record, i find that the deceased was 40 years old and as per the compensation formula of workmen's compensation act, the claimants could have got a sum of rs. .....

Magus Construction Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Guwahati

..... to pay "service tax" on the gross amount charged for the construction services provided, to the builder/promoter/ developer under "construction of complex" service falling under section 65(105)(zzzh) of the finance act, 1994.if no other person is engaged for construction work and the builder/promoter/developer undertakes construction work on his own without engaging the services of any other person, then in such cases in the ..... that the petitioner-company does not render any taxable service and is not engaged in any such activities, which can make it liable to pay 'service tax', under the finance act, 1994, the petitioners, in the present writ application, have challenged, as already indicated above, the legality and validity of the impugned notice and the very jurisdiction of the ..... an affidavit, their case being, briefly stated, as under:(i) as per the definition of 'construction of complex service', appearing in section 65(105)(zzzh) of the finance act, 1994 (as amended), since the petitioner-company is providing service to its clients, the service, so provided by them, is taxable under 'service tax'. ..... 80/10/2004, dated september 17, 2004, clarified that 'estate builders', who construct buildings/premises for themselves (for their own use, renting it out or for sale thereof subsequently) are not ..... : 2004(164)elt394(sc) , the apex court held that the construction of statutory phrase, placed by a circular issued by the central board of excise and customs, although different from .....

Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... by which retrospective effect to the amendments of rules 9 and 49 of central excise rules, 1944 was brought about and which is pari materia to the provisions of section 154 of the finance act, 2003, such retrospective operation cannot override the express provisions of section 11a and in the instant case the petitioners having not been issued with any notice before passing the impugned order dated 6.6. ..... dated 8.8.2003, the said authority having recorded a prima facie satisfaction that the petitioner does not have a strong prima facie case on merit, more so, in view of the order of the apex court dated 12.1.2004, no amount of technicalities can come in aid of the petitioners and obliterate the statutory requirements of pre-depositing the amount in question towards entertaining and hearing the appeals. ..... of south india trust association) he submitted that a stay order passed by the apex court will mean maintaining status quo from the date of passing of the order on 12.1.2004 and that by itself cannot bestow the respondents to undo the things already carried out pursuant to the judgment in the writ appeals. ..... 27,62,44,664/- on account of different heads as indicated in the order itself and the order dated 31.3.2004 passed by the commissioner of central excise (appeals), guwahati directing the petitioners to deposit the said amount under section 35f of the central excise act, 1944 as pre-condition for hearing the appeal filed by the petitioners against the said order dated 6.6. .....

The State of Manipur and anr. Vs. Shri Thokchom Jadumani Singh

Court : Guwahati

Reported in : 2009CriLJ3299

..... basing on a reliable source, conducted an inquiry and in the course of such inquiry material evidences have been collected that one shri moirangthem balaram alias suresh bhaiya, s/s finance secretary of the banned organization namely people's liberation army (pla) of khangabok, thoubal district is a close friend of respondent shri thokchom jadumani singh of khangabok and with the financial assistance from the fund of pla the ..... sarat singh oc/thoubal police station reported that during the course of inquiry, it has come to light that one shri moirangthem balram alias suresh bhaiya s/s finance secretary of pla of khangabok, thoubal district which is a terrorist organisation, is a very close friend of shri th. ..... the terrorist fund raised by pla is handled by shri moirangthem balram alias suresh bhaiya, s/s finance secretary of pla and out of the terrorist fund raised by the pla shri th. ..... the terrorist fund raised by the pla is handled by shri moirangthem balram alias suresh bhaiya, s/s finance secy, of pla and out of the terrorist fund raised by the pla shri th. ..... and 17, 20 ua (p) a act, 2004 for an indefinite period. ..... jadumani singh read as follows:during the course of inquiry, it has come to light that one shri moirangthem balaram alias suresh bhaiya, s/s finance secy of pla of khangabok, thoubal distt. ..... jadumani and the money is financed by the underground organization pla and the pump remain closed till today.hon'ble magistrate is prayed to kindly reject the anticipatory ball of shri th .....

Manohar Deka Vs. State of Assam and ors.

Court : Guwahati

..... such request made by the deputy commissioner was followed by communications under uo no.com/cm/7/2q04/25 dated 12.2.2004 addressed to the commissioner & secretary, finance department by the commissioner & secretary to the chief minister communicating the desire of the chief minister to cancel the transfer order in respect of respondent ..... the recommendation made by the deputy commissioner found favour with the chief minister who incidentally is also holding the portfolio of finance minister under whose control the treasury offices fall, no fault can be attributed towards issuance of the impugned order. ..... , kamrup also addressed another letter to the commissioner & secretary, government of assam in the finance department on 3.2.2004 making the same very request on the grounds specified in the letter. ..... letter are quoted below : 'to the commissioner & secretary,to the govt, of assam,finance department, dispur, guwahati-781006 sub : request to review the transfer order. ..... (1) you are aware that the kamrup treasury is the biggest treasury in assam, and acts as a central treasury of stamps for entire assam, where stamps of crores of rupees are handled, it will be difficult to manage with the new and inexperienced hands if both the treasury officers are released at the ..... the kamrup treasury is the biggest treasury in assam and acts as central treasury of stamps for entire state of assam handling with crores of rupees of stamps and confidential materials of upsc/staff selection commission .....

Assam Brook Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... , whether the petitioners are entitled to invoke the doctrine of promissory estoppel to claim a right to exemption from payment of additional duty of excise imposed by the finance act, 2003.learned counsel for the petitioners asserts that in the office memorandum dated 24.12.1997 laying down the government policy to provide incentives, there is a clear and unequivocal promise on the part of the central government to ..... consequently, this court has no hesitation in allowing the writ petitions by declaring that the petitioners are not liable to pay the additional duty of excise imposed by the finance act, 2003 and therefore would be entitled to all consequential reliefs including refund of duty paid, as may reasonably flow to them in law. ..... the apex court answered the question in the negative holding that in view of the provisions of section 32(4) of the finance act, 1978, the source of power to exempt the special duty would be traceable to rule 8(1) read with section 32(4) of the finance act, 1978 which would require the exemption notifications to recite and record the said facts. ..... 33/99 and further as the levy of additional excise duty by the finance act of 2003 is for the purposes of creation of a special fund for development of the tea industry, the instant writ petitions have been filed seeking appropriate intervention of the court in the matter so as to facilitate the refund of the ..... , reported in (2004) vol. ..... , reported in 2004 (vol. .....

Rina Dey Vs. State of Tripura and ors.

Court : Guwahati

..... 21 and 08, dated 20.12.2002 and 25.9.2004, respectively, it is abundantly clear that even for group d employee, it is possible to receive, on being referred by the medical board, treatment outside the state of tripura, at a hospital other than the recognized hospitals, subject to the condition that when the employee is a group d employee, he must obtain prior approval, in this regard, from the finance department and the reimbursement would be possible, apart from travelling expenses, only at the rate at ..... clause (f) of the government order, dated 25.9.2004, aforementioned makes it clear that group c and group d employees are not, normally, entitled to medical reimbursement facilities; but the same would become available to them if prior approval, in this regard, from the finance department, government of tripura, is obtained. ..... in the peculiarity of the facts of the present case, the finance department of the government of tripura ought to have accorded the requisite permission/sanction ex post facto even if the government order ..... further, more, the petitioner reported to sskm hospital, kolkata'as early as on 20.5.2004, but was unable to get admission there, because of the heavy rush to the said ..... petitioner was accordingly admitted in the said institute on 11.6.2004 and after thorough check-up, she was operated there. ..... the petitioner reported to sskm hospital, kolkata, on 20.5.2004, for requisite treatment, the said hospital gave 20.7.2004 as the tentative date for her admission. .....

Commissioner of Income-tax Vs. George Williamson (Assam) Ltd.

Court : Guwahati

..... saraf, the effect of such omission without any saving clause of the general clauses act, means that the above provisions were not existence or never existed. dr. ..... the above decisions were reiterated in the case of general finance co. v. ..... respondents, on the other hand, has submitted that in the meantime, the relevant proviso to section 43b(b) has been amended and the relevant words 'referred to in clauses (a), (c), (d), (e), or (f)' have been omitted with effect from april i, 2004. ..... in all these appeals a common question of law raised is regarding interpretation of clause (b) of section 43b of the income-tax act, 1961, read with the second proviso to the said section and clause (va) of sub-section (1) of section 36 of the said act. ..... , after the close of the accounting period but before the due date for filling of the return of income and whether in such cases the assessees are entitled to relief under section 43b(b) of the act.2. .....

Laheswari Basumatary Vs. State of Assam and ors.

Court : Guwahati

..... nath, commissioner of hills & barak valley division.he has stated in his affidavit that he served as secretary, revenue from 31.12.1999 to 16.2.2000 and also with effect from 21.6.2003 to 15.2.2004 at the time when said sri mk barooah was the commissioner & secretary of the department. ..... 50,000 to the petitioner on 24.6.2006.mirnal kumar barooah, commissioner & secretary, finance (taxation).he was the commissioner & secretary, revenue department from 6.9.2001 to 2.1.2004, i.e. ..... according to him, shri barooah was the administrative head of the department and he, as the secretary did not get any scope to act as the administrative head. ..... he joined as such only on 8.12.2004 and as per his affidavit he came to know about the matter only on 23.2.2006, when the pension proposal in respect of the deceased husband of the petitioner was put up before him. ..... commissioner & secretary, industries & commerce department.he was the commissioner & secretary, revenue department from 2.1.2004 to 9.2.2005. .....

Shrimanta Shankar Academy Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Guwahati

..... cit was required to register the society from first day of the financial year in which the application was filed and since the application was submitted on 30-03-2004 he rightly registered the society with effect from 01-04-2003 and since no reason was given for delay in filing the application, the registration was not required to be given with effect from 01-04-2001. ..... he further submitted that there was no good ground for not treating assessee as a charitable institution extending benefit under section 12a of the act for assessment year 2002-03 when delay in the submission of the application was duly explained and there was no dispute that the assessee-society was a charitable institution existing solely for educational purposes.remand of ..... however, the aggregate annual receipt of the appellant society for the assessment years 2002-2003 and 2003-2004 exceeded the amount prescribed under section 10(23c)(iiiad) and the society was covered by section 10(23c)(vi). ..... the assessee at the same time submitted an application for approval of the society under section 12a(a) before the cit, guwahati on 31-03-2004 for the assessment year 2002-2003 requesting him to grant registration with effect from 01-04-2001. ..... he drew my attention to the application dated 23.3.2004 wherein registration under section 12a of the act was sought for assessment year 2002-03 and in the second application the above request was merely repeated. ..... the section 10(22) of the act was omitted by the finance (no. .....