Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Court: guwahati Page 15 of about 498 results (0.532 seconds)

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

Court : Guwahati

..... 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 ..... by the government of india and such tax shall be collected and appropriated by the government of india and the states in the manner provided in clause (2).(2) the proceeds in any financial year of any such tax levied in accordance with the provisions of clause (1) shall be--(a) collected by the ..... in any case, such constructional/developmental activities are carried out by the petitioners for themselves and for their own benefits and not for any other entity or person.2. the respondents have resisted the writ petition by filing an affidavit, their case being, briefly stated, as under:(i) as per the definition of 'construction .....

Indian Oil Corporation Ltd. (Guwahati Refinery) Vs. State of Assam and ...

Court : Guwahati

..... for furtherance of trade or commerce and intercourse.(c) any other purpose connected with the development of trade and commerce and facilities relating thereto.(d) providing finance, aid, grants and subsidies to local bodies and government agencies for the aforesaid purposes.the bill also seeks to transfer the proceeds of entry tax already ..... the contention of dr. saraf, learned counsel for the petitioners with regard to section 3(2)(ii) of the act of 2008 is concerned, sri choudhury, learned additional advocate-general, has urged that article 286 of the constitution has no application in respect of entry of goods into a local area for purposes of sale, consumption ..... commerce or for facilities relating thereto which the state government may specify by notification,(d) providing finance, aids, grants and subsidies to local bodies and government agencies for the purposes specified in clauses (a), (b) and (c).(2) the amount realised as entry tax shall not be used for the purposes other than .....

R.N. Omprakash Anand and anr. Vs. State of Assam and ors.

Court : Guwahati

..... the security and in both the challans it is clearly stated that the payment has been made on account of adjustable security under the assam finance (sales tax) act/central sales tax act. the amount was deposited after the challans were passed by the concerned authority and this goes to show that the plea raised by the petitioners ..... to examine the plea that the security deposit made by the petitioner was under the assam finance (sales tax)/central sales tax act and the assam finance (sales tax) act has ceased to exist.7. in view of the materials available on record, we have no hesitation to hold that the amount of rs. 70,000 and rs. 5,000 ..... advocate for the petitioner and mr. k.c. mahanta, learned government advocate.2. the petitioner is a dealer, dealing in crockery, etc., and for the period ending march 31, 1994 he submitted his return under the assam general sales tax act, 1993, for short 'the agst act'. thereafter, vide the assessment order dated june 27, 1995 the assessing authority .....

R.S. Sodhi and anr. and Vs. Partha Pratim Saikia

Court : Guwahati

Reported in : [2009]151CompCas583(Gauhati)

..... an employee of the accused federation, the complainant had committed fraud and made the federation suffer loss.161. coupled with the above, there is no specific act alleged against accused 1 no. 1, who is the chief general manager of the accused federation, to show that it was on his direction or with his connivance or ..... each case, as to whether the particular rule requires that the knowledge that an act has been done, or the state of mind with which it was done, should be attributed to the company. sometimes, as supply of ready mixed concrete (no. 2), in re [1995] 1 ac 456 and this case (i.e., meridian ..... no act of his, serious or otherwise, was the act of the company itself.104. the contribution of lord diplock in shaping the concept of criminal liability, as expressed in tesco supermarkets ltd. (supra), cannot be ignored. lord diplock described the changing scenario of the corporate business transactions, and the fallout thereof, in the following words (pages 151 and 155 of [1971] 2 .....

Sufur Ali Vs. State of Assam and ors.

Court : Guwahati

..... sales tax v. madhu chemical works .(11) vinod trading co. v. state of assam [2006] 144 stc 573 (gauhati).16. mr. dubey, learned standing counsel, finance, apart from arguing on merit of the case, also raised the plea of non-maintainability of the writ petition, there being alternative remedy by way of preferring the appeal ..... heard mr. j. borah, learned counsel along with mr. p.k. kalita, learned counsel for the petitioner as well as mr. r. dubey, learned standing counsel, finance. mr. borah, learned counsel for the petitioner. apart from his elaborate argument, he has also placed reliance on the following decisions:(1) shree monohar lal chopra v. state ..... and taking into consideration the goods removal statement dated may 2, 1995 issued by the forest ranger, khoraghat range.7. after the aforesaid appellate order, dated august 20, 1997, respondent no. 4 reassessed the petitioner for the assessment year 1993-94 under section 17(4) of the act by his order dated november 10, 1997. according to .....

Chartered Accountants Association Vs. Union of India

Court : Guwahati

..... the chartered accountants association and the gujarat institute of civil engineers & architects have challenged the constitutional validity of section 88 of the finance act, 1997 and section 116 of the finance (no. 2) act, 1998 levying service-tax on the consulting engineers and architects and also on the practising chartered accountants.the gujarat institute of civil ..... petitions, the court granted ad interim relief restraining the respondents from enforcing in any manner the provisions of section 88 of the finance act, 1997 and section 116 of the finance (no. 2) act, 1998 in so far as they levy service-tax on services provided to the respective clients by consulting engineers, architects and ..... of clause (48) of section 65 and collected in such matter as may be prescribed.(4) with effect from the date notified under section 116 of the finance (no. 2) act, 1998, there shall be levied a service-tax at the rate of five per cent of the value of the taxable services referred to in sub-clauses .....

Eastern Enterprises and anr. Vs. State of Assam and ors.

Court : Guwahati

..... the year 1993-94. the said amount is already allowed by the appellant in the sale price and is allowable deduction as per provision of section 2(34)(d)(ii) of the act.(c) that the learned superintendent of taxes charged/levied interest without any speaking order in the assessment orders during the years 1993-94 and 1994-95 ..... during the years 1993-94 and 1994-95. the said amount is allowable deduction from the total sale price as per provision 2(34)(d)(i) of the act. no certain conditions and restrictions prescribed in the act in this regard.(b) the learned superintendent of taxes neither discussed in the assessment orders nor allowed the discount/trade discount amounting ..... having its office at panbazar, guwahati, and the petitioner no. 2 is one of the partners of the firm. the notice dated june 22, 2004 issued by the joint commissioner of taxes, assam, in purported exercise of powers under section 36(1) of the assam general sales tax act, 1993 is in challenge in these three petitions. the .....

Senairam Doongarmal Agency (P.) Ltd. and Others Vs. K.E. Johnson and O ...

Court : Guwahati

..... ) at the outset it has to be noticed that section 37(2), which had been introduced by way of an amendment by the finance act of 1956, as already pointed out, contains no specific indication of the same elsewhere either in the finance act or the income-tax act. the preamble of the income-tax act is of no help, as the preamble has remained the same from the ..... beginning of the act, namely, 1922, and obviously, it could not throw any light on the scope of a new provision introduced into the act, like section 37(2); nor can the scheme of the .....

George Williamson (Assam) Ltd. and anr. Vs. Union of India (Uoi) and o ...

Court : Guwahati

..... agricultural income.10. for ready and handy reference, the impugned provisions of section 115-c as introduced by the finance act, 1997, are quoted hereinbelow.taxes on income other than agricultural income'. entry 46 of list ii (state list) deals with the subject 'taxes on agricultural income' and the state legislature has the exclusive ..... judicial pronouncements covering the issue involved, including the ratio of mrs. bacha f. guzdar : [1955]27itr1(mad) as rendered by the apex court, it is no longer res integra that such dividend income though received out of agricultural income does not fall under the category of 'agricultural income' within the meaning of law.21 ..... . the necessary facts, relevant for the purpose of disposal of this writ petition, inter alia, are that petitioner no. 1 is a company limited by shares, of which petitioner no. 2 is the shareholder. petitioner no. 1 owns several tea estates within the state of assam, wherein it produces green tea leaves by agricultural process .....

Satradhikar, Bengana-ati Vs. State of Assam and ors.

Court : Guwahati

..... such managing committee to have control over the matter of utilization of annuity that is to say, it relates to financial affairs or management of the finances of the religious denomination and verification of the proper maintenance of the institution. none of the activities as assigned to the committee relate to the performance ..... ground of infringement of rights vested in the petitioners under articles 25, 26 and 300a of the constitution, as section 25a, inserted by amendment act of 1987 (assam act no. xix of 1987), hurts the religious sentiments of the bhaktas of different satras and offendstheir freedom to exercise their religious rites and curtails the ..... legislate regarding the subjects enumerated in list iii subject to the limitation imposed by clause (2) of article 254, so that, state act does not collide with the central act on the subject. there is no constitutional embargo in amending an act that received the assent of the president, by the state legislature. whether a bill within .....