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Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Court: guwahati Page 17 of about 498 results (0.113 seconds)

Feb 07 2014 (HC)

Tolaram Bafna Artificial Limb and Caliper Centre and Others Vs. The St ...

Court : Guwahati

..... interim order to the effect that status quo in respect of the status and name of the hospital should be maintained. stand of the respondent no.2 15. the respondent no. 2 has filed counter affidavit in which it has been stated that the 50 bedded district hospital at amingaon will continue to function as a government ..... taken due to the change in the national policy. this was sought to be justified by dr. dhavan on the basis of the conferences of chief ministers/finance ministers. it is settled law as noticed by bhagwati, j in motilal padampat (supra) that the government cannot claim to be exempt from liability to carry ..... has developed as a principle of reasonableness and fairness and is used against statutory bodies and government authorities on whose representations or promise, parties or citizens act and some detrimental consequences ensue because of refusal of authorities to fulfill their promise or honour their commitments. the argument under the label of estoppel letigimate expectation .....

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May 08 1992 (HC)

Subrata Das Vs. Principal, G.C. College, Silchar and ors.

Court : Guwahati

..... the demands of fairness are substantially met. in various situations it may be possible to dispense with oral hearings. it has been held that a statutory board, acting in an administrative capacity, may decide for itself whether to deal with applications by oral hearing or merely on written evidence and argument, provided that it does in ..... to state his case in writing. therefore, there was sufficient compliance with the rules of natural justice keeping in view the principles discussed above, although there was no oral hearing. 17. for the foregoing reasons, the petition is dismissed with a direction that the college authority of any college to which the petitioner seeks ..... . sometimes legislation itself excludes the application of the rule. 10. in union of india v. col. j.n. singh, air 1971 sc 40 : ((1970) 2 scc 458), the supreme court has held that if a statutory provision either specifically or by necessary implication excludes the application of any or all the principles of natural .....

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Jul 31 2007 (HC)

Sterlite Optical Technologies Ltd. Vs. Oil India Limited and ors.

Court : Guwahati

..... . following the notification, dated 07.07.2004, afore mentioned, respondent no. 2, namely, manager (finance and accounts), oil, informed, vide its letter, dated 10.07.2004, respondent no. 5, namely, superintendent of taxes, that optical fibre, cables and accessories were being imported by respondent no. 1 for its own use and that as the goods, so ..... , dated 21.11.2003, issued in exercise of its powers under section 3(3) of the act of 2001, the government of assam, finance (taxation) department, granted exemption from payment of entry tax by the respondent no. 1 on import of optical fibre, cables and accessories from outside the state of assam provided that ..... submissions made on behalf of the petitioners, mr. dubey has submitted that optical fibre, cables and accessories are covered by entry 4 of the schedule to the act of 2001 inasmuch as sound transmitting equipment would embrace, within its sweep, the optical fibre, cables, joining box, termination box, joining kits which are nothing .....

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Oct 04 2007 (HC)

JaIn Steel and Wooden Industries Vs. State of Assam and ors.

Court : Guwahati

..... a. khanal, learned counsel and mr. r. dubey, learned counsel appearing on behalf of the respondent state.2. the petitioner who is a dealer under the assam finance (sales tax) act, 1956 (since repealed), hereinafter, referred to as 'the 1956 act' was registered with the sales tax authorities for the purpose of taxation initially as a partnership concern. thereafter, ..... certificate of eligibility was valid from 4.4.85 to 3.4.90. that means, the first, certificate ceased to be valid from 4.4.90.(ii) there is no provision for issue of any fresh certificate to the said unit treating the same as the continued new industrial unit or an expanded industrial unit,(iii) further, ..... required to complete all effective steps within the period from 15.10.82 to 31.3.90 in terms of section 2(2) of the concession act.12. the revisional authority took the view that there was no scope for issuing any further authorisation certificate to an existing unit as a new industrial unit or as an expanded industrial .....

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Feb 14 2008 (HC)

Manipur Pensioners Welfare Union Vs. Accountant General (a and F) and ...

Court : Guwahati

..... governor of manipur in exercise of power conferred by the proviso to article 309 of the constitution of india and in partial modification of the finance department memorandum no. 2/pc/fd/79(ii) dated 17.12.1982 and other existing rules, regulations, orders etc. in respect of the pension and other retirement benefits was pleased to ..... constitution authority cannot do indirectly what is not permitted what is not do indirectly. if there is a constitutional provision inhibiting the constitutional authority from doing an act, such provisions cannot be allowed to be defeated by adoption of any subterfuge that would be clearly a fraud on the constitutional provision. it is also ..... read words into it which are not there, especially when the literal reading produces an intelligible result. the court cannot add the legislature's defective phrasing of an act, or add and mend, and, by construction, make up deficiencies which are there.20. the word 'emoluments' so far the pension of the retired government .....

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Aug 24 2005 (HC)

Sawarmal Agarwalla Vs. State of Assam and anr.

Court : Guwahati

..... until the time the dispute raised by the accused petitioner in the esi court is determined? the answer to this question has to be an emphatic 'no', for, the esi act, rules and regulations do not confer power on the esi court to stop or suspend the proceedings of a criminal court. hence, when a prosecution is ..... the receipted copies of challans for the amounts deposited in the bank has not been sent to the proper office by the employer, and (ii) when no contribution has been made and in consequence thereof, no return in the manner, as indicated hereinbefore, is filed.23. the logical conclusion, therefore, is that in either of the two eventualities ..... records are submitted, furnished or maintained in accordance with the provisions of section 44 or any inspector or other official of the corporation referred to in sub-section (2) of section 45 is (prevented in any manner) by the principal or immediate employer or any other person, in exercising his functions or discharging his duties under .....

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May 10 2006 (HC)

Sri Jay Kumar Bardia Vs. State of Assam and ors.

Court : Guwahati

..... above-quoted definition is of no help to the case of the petitioner, inasmuch as even if we go by the said definition, the transactions with which we are concerned do satisfy the requirements of the term 'lease', which according to the definition of 'operating lease' as contained in section 2(25) of the act means a lease other ..... ] 77 stc 470, in which it was held that the tables, chairs, etc., which the decorators let out to their customers were within the meaning of the act, viz., bengal finance (sales tax) act, 1941 and within the definition of 'sale'. likewise, in the case of rohini panicker [1997] 104 stc 498, the kerala high court dealing with the term ..... 'sale' and 'deemed sale' under the kerala general sales tax act, 1963 held that the lending of video cassettes to the members of the library amounts to .....

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Aug 30 2007 (HC)

State of Assam and ors. Vs. Chhotabhai Jethabhai Patel Tobacco Product ...

Court : Guwahati

..... of stc) : paragraph 108 (pages 631 to 635 of scc). the proposition nos. ii, iii, v and vii, which are relevant for the purpose of the present batch of appeals/writ petitions, are reproduced below:(ii) where, however, a refund is claimed on the ground that the provision of the act under which it was levied is or has been held to be unconstitutional ..... is an admitted position of fact that except the principal act, there is no presidential sanction/assent to the amendments made.5. a number of petitions, by various writ petitioners, came to be filed challenging the legality and validity of various notifications issued by the government of assam, finance (taxation) department, in exercise of powers conferred under sub-section (4) of section 3 .....

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Feb 14 2011 (HC)

Suren Praja Vs. the State of Assam.

Court : Guwahati

..... the deceased..10.pw-4 seema chowra mentions in her cross-examination .that the deceased had a quarrel with the appellant on an .earlier occasion, but there is no elaboration on this .point. in his examination under section 313 of the code .of criminal procedure, the appellant says that he had .been injured by the deceased ..... x bone deep. blood clot present. (after removal .of the bandage and wound stitches).injury no.2: one incised wound, transversely 3. x 1 =. in .size, cutting the skin, muscle, blood vessels and nerves. .on the left side of the neck clotted blood present..injury no.3: one cut injury on the anterior surfaces of .the left shoulder, obliquely, 1. x ..... the learned addl. sessions .judge, adhoc, (fast track court), biswanath chariali, .district sonitpur in sessions case no.54 of 2003.2.a first information report was filed by lokhia chowra .on 3.1.2000 to the effect that on 2.1.2000 at about 6 p.m .the appellant grievously wounded his elder brother .(kandra chowra) by dealing .....

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Sep 02 2014 (HC)

United India Insurance Company Limited Vs. Urmila Chand and Others

Court : Guwahati

..... monthly income of the deceased was shown on the higher side during his lifetime. that the deceased used to pay income-tax was also not denied. the claimants witness no. 2 was a service holder in indian oil corporation limited (a.o.d.) and his deposition is also to the effect that the deceased was earning around rs. 15, ..... comprehensive/package policy covers the liability, there cannot be any dispute in that regard. we may hasten to clarify that the earlier pronouncements were rendered in respect of the act policy which admittedly cannot cover a third party risk of an occupant in a car. but, if the policy is a comprehensive/package policy, the liability would be ..... of a large number of decisions it had rendered earlier wherein it was held that a passenger would not be a third party within the meaning of the act in respect of act policy, opined that the matter required deeper scrutiny and accordingly, had referred the matter for consideration by a larger bench. 24. the tariff advisory committee .....

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