Court : Guwahati
..... are either illegal migrants or foreigners within the meaning of 1983 act or 1946 act, respectively. that being the position, though the appellant nos.2, 3 and 4 are the children of the appellant no.1, in the proceeding registered on the basis of the aforesaid reference, no opinion could be recorded against the appellant nos.2, 3 and 4 i.e. holding that they are foreigners. the ..... .3. for the purpose of recording the opinion as to whether the appellant no.1 is a foreigner within the meaning of the 1946 act, the evidence of the appellant no.1 himself (witness no.3) and of his wife, namely, appellant no.2 (witness no.4) is relevant. the appellant in his deposition has stated on oath that in the relevant electoral roll of 1966 his .....
Tag this Judgment!Court : Guwahati
..... the said provision of law and without consideration of the evidence adduced by the defendants. 2. whether the learned appellate court below acted illegally in decreeing the suit without setting aside the khatian issued by the competent authority, and there being no pleading nor any issue framed in this regard. 3. whether the judgment and decree ..... who allegedly sold the land to the defendants. no reference to any sale deed and no reference to any khatians were given and, therefore, when, on the face of it, exts.-1 and 2 were issued without following the procedure prescribed under section 8 of the tenancy act, the suit of the plaintiff is liable to be ..... dakholio moton . 35. exts.-1 and 2, under column 10, had endorsements to the effect dakholio swatta sampanna raiyat . except column nos.11 and 14, prescribing for any special terms and conditions and comments, respectively, all other columns are duly filled up. section 56 of the tenancy act mandates that particulars are to be recorded in .....
Tag this Judgment!Court : Guwahati
..... the exemption notification on 4.4.1994 in exercise of the power under section 7 of the bihar finance act which was not in conformity with the new industrial policy of 1993. the supreme court in no uncertain terms observed 'the industrial incentive policy is issued by the state government after such policy is approved ..... the specified industries (as at annexure-a) located outside this growth centers and other identified locations would also be eligible for the similar fiscal incentives.2. the ministry of finance, etc., were accordingly requested to amend rules/notifications, etc., and issue necessary instructions for giving effect to the decisions so announced in the policy ..... demand notices.the circumstances under which the parties had approached the court chronologically commenced with an announcement made by the chief minister of punjab on 26.2.1996 that the state government had abolished purchase tax on milk and milk products in the state. the announcement was given wide publicity in the .....
Tag this Judgment!Court : Guwahati
..... permission issued to him, the authority will initiate action like demolition, etc., as per the 1985 act without any further notice.10. after about 2 1/2 years the gmda issued another notice under section 87 of the 1985 act on 6.5.2005 directing the petitioner no. 2 to stop construction forthwith and to show cause within 10 days as to why unapproved construction should ..... the notice, informing him that failing which necessary action as per provision of the 1985 act will be initiated without any further intimation, as the writ petitioner did not comply with the notice dated 2.2.2001 and the order of demolition dated 5.9.2001. the petitioner no. 2 of the said writ petition informed the gmd authority on the same day, i.e .....
Tag this Judgment!Court : Guwahati
..... to get the order of concerned authority reversed, subject, however, to any statutory provision to the controversy (viz., section 43b of the income-tax act, 1961, as insertged by the finance act, 1983, with effect from april 1, 1984, which provides that certain liabilities can be deducted only on actual payment).'12. we respectually agree with ..... appeal has been filed by the revenue under section 260a of the income-tax act, 1961 against the order dated 20.2.2001 passed by the income-tax appellate tribunal, gauhati bench, guwahati in ita no. 228(gau) of 1993 for the assessment year 1989-90.2. the following are the substantial questions of law :- (i) whether on the ..... the judgment of the bombay high court and, accordingly, the question nos. 1 and 2 both are to be decided against the revenue in view of the law .....
Tag this Judgment!Court : Guwahati
..... statutory mandate, liability to pay penalty depends on the discretion exercised by the authority. having regard to these provisions there can be no doubt that the interest payable on the sales tax dues under the assam finance (sales tax) act, 1956, is part of the sales tax liability. that being so, the amount so paid as interest is admissible as ..... the payment of interest of rs. 31,988 by the assessee on account of delayed payment under the assam finance (sales tax) act and of rs. 2,319 for delayed payment of instalments to the divisional forest officer is not penal in nature ?' 2. the respondent is absent. we have heard shri d.k. talukdar, learned counsel for the revenue. 3. ..... on such date and at such place as may be prescribed. sub-section (3) states that any arrears of cess not paid on the date prescribed under sub-section (2) shall carry interest at 6 per cent. per annum from such date to the date of payment. sub-section (5) authorises the authority empowered to collect the cess .....
Tag this Judgment!Court : Guwahati
..... then, payments during the financial year after the due dates should not have been excluded as payments are made towards tax liability covering the financial year. we experience no difficulty to interpret and hold that payments made in the financial year should be reckoned for computation of interest. therefore, we direct the income-tax officer to ..... 38,354 should not have been omitted for charging interest under section 139 of the act. 7. we extract the following passage from para 2 of the impugned order of the commissioner to show what was the contention. 'the petitioner's case is that the entire amount paid in ..... questioned. the calculation made under section 215 was not assailed. the assessee contended that payments made during the financial year 1975 were not taken into consideration. to repeat, no doubt rs. 38,354 were paid after march 15, 1975, the due date but were paid during the financial year before march 31, and, therefore, rs. .....
Tag this Judgment!Court : Guwahati
..... has, in clear terms, indicated that the income of the firm can be taxed in accordance with the finance act of 1956 as also the income in the hands of the partners, the distinction a charging and a machinery section is of no consequence. both the sections have to be read together and construed harmoniously. it is significant that similar provisions ..... held by the tribunal while following the judgment given by jaipur bench of income tax appellate tribunal in the case ofmahaveer kumar jain v. income tax officer, dated 26.2.1993 (reported in selected order of itat p.271), that the income tax deduction made from winnings from sikkim lotteries would debar the assessment of that income as per ..... did not err in law in holding that the amount of rs. 76912 received by the assessee from the sikkim lottery is includible in the assessee's total income?2. before we answer the aforementioned question of law, it is necessary to have a brief look at the facts of the case. the assessee had received rs. 76 .....
Tag this Judgment!Court : Guwahati
..... has, in clear terms, indicated that the income of the firm can be taxed in accordance with the finance act of 1956 as also the income in the hands of the partners, the distinction a charging and a machinery section is of no consequence. both the sections have to be read together and construed harmoniously. it is significant that similar provisions ..... by the tribunal while following the judgment given by jaipur bench of income tax appellate tribunal in the case of mahaveer kumar jain v. income tax officer, dated 26.2.1993 (reported in selected order of itat p.271), that the income tax deduction made from winnings from sikkim lotteries would debar the assessment of that income as per ..... tribunal did not err in law in holding that the amount of rs. 76912 received by the assessee from the sikkim lottery is includible in the assessee's total income?2. before we answer the aforementioned question of law, it is necessary to have a brief look at the facts of the case. the assessee had received rs. 76 .....
Tag this Judgment!Court : Guwahati
..... the entire activities should be taken into consideration for determining as an industrial company. learned counsel for the assessee-company had drawn our attention to section 2(7)(c) of chapter ii of the finance act, 1982, where industrial company has been defined as follows : ' 'industrial company' means a company which is mainly engaged in the business of ..... income from agriculture and non-agriculture was taken at rs. 3,76,169 and 40 per cent. of the total income came to rs. 1,50,467. no special deduction was given as entitled by the industrial undertakings. the assessee, therefore, took up the matter before the commissioner of income-tax (appeals) challenging, inter alia ..... of billets into m. s. rounds the petitioner manufactured the same only on behalf of the respective owners. no doubt, the left out m. s. rounds are taxable goods. but while assessing tax under the act, the sale proceeds thereof cannot be included in his turnover inasmuch as the sale proceeds cannot be said to .....
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