Judgment Search Results Home > Cases Phrase: finance no 2 act 2004 Sorted by: old Court: guwahati Page 18 of about 175 results (0.036 seconds)

Confederation of All Nagaland State Services Employees Association Vs. ...

Court : Guwahati

..... message dated 30th dec, 1995, the state government in the department of finance stopped all the state government payments except salaries and pensions. ..... the test lies not in the object in the mind of the contemner but in the tendency which his outward act inherently possess and manifest in lowering the authority of the court.23. ..... by this petition under sections 12 and 13 of the contempt of court's act, 1971 read with article 215 of the constitution of india, the petitioner prayed for punishing the contemners for their wilful, deliberate and intentional violation of the judgment dated 25-2-1997 passed in civil rule no ..... we would indeed think that if a high officer indulges in an act of contempt, he deserves to be punished more rigorously, so that nobody would take to his head to violate court's order ..... accordingly, the impugned order dated 30-12-1995 issued by the finance department in so far as it concerns withdrawal of g.p.f. ..... -09 dated 3-3-1997 to the government which was received in the finance department only on 2-4-1997. ..... as already said, the earlier contempt petition against the contemner was disposed of with a note of caution by accepting the unqualified apology tendered by the contemner but the same contemner has repeated the contumacious act in the present petition. ..... we would, now think a wrong signal was sent by accepting the unqualified apology tendered by the contemner in the previous contempt petition and he has accepted it as a license to commit contumacious act repeatedly. .....

Sati Oil Udyog Ltd. and anr. Vs. Commissioner of Income-tax and ors.

Court : Guwahati

..... the union 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 loss as declared ..... words '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 result of the ..... said decisions of 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 a result of ..... 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 the tax, interest or .....

Bongaigaon Refinery and Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1999)68ITD531(Gau.)

..... arguments by stating that in this case the assessee had not filed separate p&l a/c and balance sheet, which it should have drawn on the basis of separate books of account, duly audited by statutory auditor under companies act, and therefore, the order of learned cit, ner, shillong, be upheld as this was the only alternative left to bifurcate the profit in the absence of separate p&l a/c and balance sheet of petro-chemical unit which were not ..... his main contention is that its accounts are required to be audited as per companies act, which nowhere provided that separate statement of accounts to be maintained for an industrial undertaking for claiming deduction under ..... our opinion, in the absence of separate books of account, duly audited by statutory auditor under the companies act and balance sheet of petro-chemical unit, these are not verifiable. ..... according to him, the company had fulfilled all the requirement of companies act regarding p&l a/c and balance sheet, as such provisions contained in ..... were required to be audited by statutory auditors under the companies act and only concession given by provisions contained in ss. ..... barua, finance manager of the assessee-company appeared and submitted a written reply stating therein that all relevant details relating to the bifurcation of profit amongst the three units of the appellant company had already been ..... 1986-87 to 1992-93 is also evident from the provisions contained in s.80-i(6) of the it act, 1961.the provisions contained in the s. .....

Baijnath Biswanath and anr. Vs. State of Assam and ors.

Court : Guwahati

..... 3, under section 20(1) of the assam finance (sales tax) act, 1956, hereinafter referred to as the act, 1956, for the assessment periods ending september 30, 1984, march 31, 1985, september 30, 1985 and march 31, 1986 ..... mention the circumstances which led me to the taking up for this and other such revision proceedings of dealers dealing in onion.onion is a taxable commodity which is taxed under the assam finance (sales tax) act, 1956. ..... section, before any registered dealer furnishes the returns required by section 8(1), he is required to pay in the prescribed manner into the government treasury the full amount of tax due from him under the act on the basis of such returns, and is required to furnish along with the returns a receipt from such treasury in token of payment of such tax, where a revised return is submitted by a registered dealer under ..... section 8(3) of the act, 1956 and if the revised return shows a greater amount of tax to be due than was payable on the basis of the original return, the dealer is to pay the excess amount of tax in the ..... enjoins that if any dealer does not pay into the government treasury the full amount of tax payable by him under the act by the due date simple interest at the rate of twelve per centum per annum from the first day of the month next following the said date shall be .....

Shri J.S.L. Vasava Vs. Union of India (Uoi) and ors.

Court : Central Administrative Tribunal CAT Guwahati

..... " as per section 16 of the general clauses act if a power is conferred by any central act or regulation to make any appointment, then unless a different intention appears, the authority having the power to make the appointment shall also have to power to suspend or dismiss any person appointed whether by itself or any other authority in exercise of that power.this provision of general clauses act suggest that the state government having the power to appoint to supertime scale has also the ..... he is entitled to seek the help of the finance ministry/department in cases of failure of any authority to maintain the prescribed accounts or submit them on the due dates. ..... lord mersey said: "it is a strong thing to read into an act of parliament words which are not there, and in the absence of clear necessity it is a wrong thing to do. ..... , "to read words into an act of parliament unless clear reason for it is to be found within the four corners of the act itself. .....

thermax Ltd., Pune and anr. Vs. North Eastern Electric Power Corporati ...

Court : Guwahati

..... in view of the deviation made by both the contenders, and with the suggestion of cea and the finance at hand, the best and fair course would have been to seek clarification from both the writ-petitioner and the respondent no. ..... along with the agenda, a note-sheet containing evaluation of price bids made by the assistant manager (finance) and the manager (finance) was also appended to for consideration by the tender purchase committee. ..... the nit's specification, the permitted flexibility in the nit, the suggestion of the central electrical authority and that of the finance, read together, unerringly indicate that the exercise undertaken by the respondent no. ..... -- el.in addition to notes prepage, the following points were mentioned by manager (finance) for taking appropriate action by the tender and purchase committee before deciding the tenders :(1) it is seen that m/s ..... however, the tender and purchase committee in its meeting dated 19-3-98 considered the observation made by the finance as irrelevant on the ground that the offer of m/s. ..... the opinion and advice of the finance to negotiate with the lowest bidder, i.e ..... thermax was otherwise technically suitable as suggested by the finance and jumped into a sweeping conclusion. ..... but the agenda meant for the consideration of tender and purchase committee was acted upon without going deep into the matter. ..... this imposes the duty to act fairly and to adopt a procedure which is 'fair play in action'. ..... if it passes those bounds, it acts ultra vires. .....

Kuki Ginger Producers Association of Karbi Anglong District Vs. State ...

Court : Guwahati

..... article 136 of the constitution, the supreme court refused to differ from the views expressed by the high court and observed as follows : 'it will, therefore, be seen that the word 'vegetable' in item 6 of schedule i to the act must be construed as understood in common parlance and it must be given its popular sense meaning 'that sense which people conversant with the subject-matter with which the statute is dealing would attribute to it' and so construed ..... by entering into the realm of policy.in the case in hand, the learned counsel for the petitioner has submitted that the act in question is applicable only with respect to the sale or purchase of goods within the state of assam and since the sales of ginger take place at dimapur outside the state of assam, the article in question is not ..... ahmed reported in [1977] 39 stc 378, the supreme court had the occasion to deal with a similar question 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. ..... commissioner of agricultural income-tax and sales tax reported in [1964] 15 stc 665 (sc); air 1965 sc 161.the last question/point need not detain us for the simple reason that the act in question is only applicable with respect to sale or purchase of goods in the state of assam.4. ..... of levy of sales tax on gingers under the assam general sales tax act, 1993 is the core question involved in this writ petition.2. .....

Director of State Lotteries Vs. Assistant Commissioner of Income-tax a ...

Court : Guwahati

..... it has been further argued that substitution of clause 10 of the agreement dated december 2, 1991 by clause 5 of the agreement dated august 7, 1992, was nothing but an attempt to escape from the ambit of section 194b of the act ; that in substance there is no material difference between the old and the substituted clause in clause 5 of the agreement dated august 7, 1992, as payments of prize money of unclaimed/unsold winning tickets had to be made through book adjustment ..... further submitted that the petitioner is responsible for making payment of the prize money to the prize winners in terms of the agreement made with the organising agents, and thereby, as per section 194b of the act the petitioner is responsible for deduction of tax at source, if required, and this respondent who is an organising agent of the state lotteries is not at all connected with the matter of deducting tax at source ..... agarwala, learned counsel for the revenue, has submitted that the petition is not maintainable as the petitioner has not availed of alternative remedy available to them under the act, as section 246(1) of the act provides for statutory appeals against the orders impugned in the writ proceedings before the commissioner of income-tax (appeals), and the petitioner having failed to avail of the aforesaid statutory alternative remedy, these ..... -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. .....

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

Court : Guwahati

..... at a nominal price in violation of the statutory provi sions but of cases of refund of central excise duty paid to the department and the supreme court held that since section 118 of the central excises and salt act, 1944 provided a statutory remedy for such refund, the high court should not in exercise of its power under article 226 of the constitution direct refund of the central excise duty contrary to the said provisions ..... spots, the tea estates were under the management and possession of the tripura tea development corporation limited appointed as custodian of the properties of the tea estates under the impugned ordinance and the impugned act by the state government and the two petitioner companies or their authorised agents were not in the management and possession of the two tea estates when the notices were hung on the trees of the ..... constitution of india, the petitioners have prayed for declaring the tripura tea companies (taking over of certain tea units) ordinance 1986 and the tripura tea companies (taking over of management of certain tea units) act, 1987, as ultra vires the constitution and for quashing the notification and orders issued thereunder as well as the certificate proceedings leading to the sale of the tea estates belonging to the petitioners in course qf the ..... sections 25 to 29 in chapter v of the act relate to finance, accounts and audit and provide for imposition of cess on tea, payment of proceeds of the cess to the board, constitution of tea fund, etc .....

Dilip Kumar Saikia Vs. State

Court : Guwahati

Reported in : 1999CriLJ3543

..... not removable from his office save with the sanction of the governor and was accused of the offence under the ipc alleged to have been committed by him while acting or purporting to act in the discharge of his official duty as such minister, learned special judge could not have taken cognizance of the offences under the ipc except with the previous sanction of ..... previous sanction of the competent authority, and in a long line of cases, the courts have held that previous sanction of the competent authority would be required under section 19 of the pc act, 1988 if the person sought to be prosecuted was a public servant at the time of commission of the offence and was a public servant at the time when the cognizance of the offence was taken ..... cri lj 865):it is not every offence committed by a public servant that requires sanction for prosecution under section 197(1), criminal procedure code; nor even every act done by him while he is actually engaged in the performance of his official duties; but if the act complained of is directly concerned with his official duties so that, if questioned, it could be claimed to have been done by virtue of the office, ..... (supra), air 1995 sc 1124 : (1995 cri lj 2071), are:assuming, however, that the procedure to be followed before launching criminal prosecution is that under the act, the admitted facts are that the appellants are being prosecuted for the misconduct alleged to have been committed by them during their tenure as the members of the council .....