Court : Guwahati
..... and not what logically follows from it. (see lord halsburry in quinn -vs- leathem, 1901 ac 495). [39] as has been held by the apex court in cit -vs- sun engg. works (p) ltd. reported in 1992 (4) scc 363, it is neither desirable nor permissible to pick out a word or a sentence from ..... of argument advanced by the learned counsel representing the respondents is towards questioning the very maintainability of the writ petitions on the ground that the governor having acted with his domain, competence and jurisdiction towards passing the impugned orders, the same cannot be called in question invoking the jurisdiction of this court under article ..... , for summoning the assembly, under the rules of procedure and conduct of business of the arunachal pradesh legislative assembly. in discharging this function, the governor acts as a constitutional head and therefore his decision to pre-pone the assembly session without advice of the chief minister and primarily on requisition made by the opposition .....
Tag this Judgment!Court : Guwahati
..... .a.l. narayan row (supra), proceeding taken before the high court on a petition under article 226 of the constitution of india in the matter of recovery of income tax was held to be a civil proceeding . in arbind kumar singh (supra), the apex court laid-down that the words civil proceedings used in article 133 of the ..... like nature with defect of jurisdiction. 16. in order to get the benefit of exclusion of time in computing the period of limitation under section 14 of the limitation act, 1963, the following conditions have to be satisfied: (1) both the prior and subsequent proceedings are civil proceedings prosecuted by the same party; (2) the prior ..... nand kishore prasad and ors, reported in air 1968 sc 1227 to emphasize that a writ proceeding is a civil proceeding and thus, section 14 of the limitation act can be invoked, subject to fulfillment of other conditions enumerated therein. senior counsel concludes his submissions by submitting that in the facts and circumstances of the case, the .....
Tag this Judgment!Court : Guwahati
..... .a.l. narayan row (supra), proceeding taken before the high court on a petition under article 226 of the constitution of india in the matter of recovery of income tax was held to be a civil proceeding . in arbind kumar singh (supra), the apex court laid-down that the words civil proceedings used in article 133 of the ..... like nature with defect of jurisdiction. 16. in order to get the benefit of exclusion of time in computing the period of limitation under section 14 of the limitation act, 1963, the following conditions have to be satisfied: (1) both the prior and subsequent proceedings are civil proceedings prosecuted by the same party; (2) the prior ..... nand kishore prasad and ors, reported in air 1968 sc 1227 to emphasize that a writ proceeding is a civil proceeding and thus, section 14 of the limitation act can be invoked, subject to fulfillment of other conditions enumerated therein. senior counsel concludes his submissions by submitting that in the facts and circumstances of the case, the .....
Tag this Judgment!Court : Guwahati
..... written statement. stand taken in the written statement was that the appropriate authority to assess the income of the deceased was the superintendent of taxes, kolasib and not the block development officer (bdo). deceased did not pay professional tax under mizoram professions, trades, callings and employment taxation act, 1995. it was stated that no excise personnel was detailed by the superintendent of excise, kolasib ..... such a document. moreover, the licence of the workshop of the deceased had expired which raised doubts about the income earned by the deceased. as the income of the deceased was not proved, the notional income as provided in schedule-ii of the motor vehicles act, 1988 ought to have been made the basis of compensation. no court fee was paid by the plaintiff .....
Tag this Judgment!Court : Guwahati
..... the tribunal discarded ext. 8 as not genuine,on perverse appreciation of the same and the learned tribunal ought not to have rejected ext.-8, which was the income tax return filed by the deceased. mr. bhowmik also submits that as neither any cross-objection nor any appeal has been preferred, he cannot pray for enhancement of the ..... that a comprehensive/package policy would cover the liability of the insurer for payment of compensation for the occupant in a car. there is no cavil that an act policy stands on a different footing from a comprehensive/package policy. as the circulars have made the position very clear and irda, which is presently the statutory authority ..... 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 .....
Tag this Judgment!Court : Guwahati
..... indian revenue service would fall under section 14(1)(b)(ii) of the act and therefore cognizable by the cat. it is not in dispute that the grievance in relation ..... the appellant to file a petition under section 19 of the administrative tribunal act before the cat. it is not in dispute that the appellant (writ petitioner) is a member of indian revenue service and at all relevant point of time was working as commissioner of income tax . it is also not in dispute that cases of member of ..... ground that remedy of the appellant (writ petitioner) lies in approaching the central administrative tribunal (cat) and file an application under section 19 of the administrative tribunal act for raising his grievance before the cat rather than to file a writ petition under article 226 of the constitution of india. so the short question which arises for .....
Tag this Judgment!Court : Guwahati
..... indian revenue service would fall under section 14(1)(b)(ii) of the act and therefore cognizable by the cat. it is not in dispute that the grievance in relation ..... the appellant to file a petition under section 19 of the administrative tribunal act before the cat. it is not in dispute that the appellant (writ petitioner) is a member of indian revenue service and at all relevant point of time was working as commissioner of income tax . it is also not in dispute that cases of member of ..... ground that remedy of the appellant (writ petitioner) lies in approaching the central administrative tribunal (cat) and file an application under section 19 of the administrative tribunal act for raising his grievance before the cat rather than to file a writ petition under article 226 of the constitution of india. so the short question which arises for .....
Tag this Judgment!Court : Guwahati
..... in our view, it was for the reason that supreme court while interpreting the expression charging or payment of interest occurring in section 9 of central sales tax act has held that section 9 is only a procedural provision notwithstanding use of this expression in section 9 but not a substantive provision and hence, no recovery ..... authority therefore, raised a demand for payment of interest at the rate of 24 % per annum under section 35 a of the assam sales tax act 1947(for short called - ast act). the assessee felt aggrieved, filed the writ petition in the gauhati high court questioning its legality and correctness. there was, however, a difference of ..... of manufacture and sale of petroleum coke. the assessee was registered dealer under the central sales tax act (for short called cst act) and was therefore liable to pay central sales tax on petroleum coke, a declared good under the cst act. during the assessment years 1974 to 1998, the assessee delayed in making payment of the central .....
Tag this Judgment!Court : Guwahati
..... considered and decided in such proceedings. the expression erroneous and prejudicial to the interest of revenue occurring in section 36 also finds place in section 263 of the income tax act. this expression was the subject matter of interpretation before the supreme court in several cases. one such decision, which explains the import, and its true meaning is ..... since the object and scope of section 36 of the act is in pari materia with the object and scope of section 263 of the income tax act, we can safely apply the principle laid down by the supreme court in the case of malabar industrial co. ltd. vs. commissioner of income tax. (supra) to the facts of this case. indeed, ..... this court too, while interpreting section 36 of the act in the case of shri rajendra singh .....
Tag this Judgment!Court : Guwahati
..... the expenses incurred under that particular head and the resultant profits and gains of the business of industrial undertaking would be eligible for deduction under section 80 ib of the income tax act, 1961. 2. if the answer to question no.1 is in the negative, whether on the facts and in the circumstances of the case, the learned tribunal was right in holding ..... consent of the parties, the appeal is taken up for final disposal. this appeal is filed by the appellant under section 260 a of the income tax act, 1961 against the order dated 19.3.2010 passed by the income tax appellate tribunal (for short hereinafter called the tribunal ), guwahati in ita no.45/gau/2009 arising out of the assessment year 2006-07. the appeal .....
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