Court : Guwahati
..... a decision of the supreme court, wherein their lordships were called upon to interpret the provisions of section 10(2)(vi) of the old act corresponding to section 32(2) of the act and section 24(2) of the old act corresponding to sections 72 and 73 of the act, in cit v. jaipuria china clay mines (p.) ltd. [1965] 59 itr 555. their ..... of the words ' if the assessee is a registered firm......in the assessmentof the partners full effect cannot be given to any such allowance ', in section 32(2) of the act, and submits that the depreciation allowance once allocated to the partners remains and continues to remain in their hands and the question of carrying forward the ..... (2) itself. in our opinion, section 32(2) of the act is a complete code dealing with set-off and carry forward of depreciation allowance. this view finds support from the observations made by their lordships in jaipuria china clay mines (p.) ltd. : [1966]59itr555(sc) and s. sankappa : [1968]68itr760(sc) . we are of the opinion that .....
Tag this Judgment!Court : Guwahati
..... to a division bench of the punjab high court against a judgment passed by a single judge of the said high court in a second appeal under section 39 of the delhi rent control act. case law discussed.' (emphasis is supplied)24. from a combined reading of the decision of the. apex court in south asian industries (p.) ..... in view of absence of any bar to prefer further appeals against a decision of the appellate court constituted under section 9 of the act of 1946, their lordships held that the effect of section 9 of the then act should be carried to its logical conclusion, namely, that the order rendered by an appellate court should be subject ..... the full bench misconstrued the provisions of sub-section (5) of section 18 of the act. sub-section (5) of section 18 clearly states that such decision of the appellate authority as mentioned in section 18 of the act shall not be liable to be questioned except in the manner under section 20 of the act. there was thereby an implied prohibition or .....
Tag this Judgment!Court : Guwahati
..... render a minor a competent and full partner. for that purpose, the law of partnership must be considered, apart from the definition in the income-tax act. section 30 of the partnership act clearly lays down that a minor cannot become a partner, though with the consent of the adult partners, he may be admitted to the benefits of ..... abdul rahim and co. [1965] 55 i t.r. 651 (s.c.), and relied on the following passage :' when a firm makes an application under section 26a of the act for registration, the income-tax officer can reject the same if he comes to the conclusion that the partnership is not genuine or the instrument of partnership does not ..... assessee-firm constituted under the deed of partnership dated february 25, 1953, was entitled to registration and in setting aside the order of the commissioner under section 33b of the indian income-tax act, 1922 ?(iii) whether, on the facts and in the circumstances of the case, the commissioner of income-tax could in law invoke jurisdiction under .....
Tag this Judgment!Court : Guwahati
..... court, therefore, had the power to entertain the application filed on 20th july, 1967, not only under the proviso to section 46, civil procedure code, but also under section 45t(2) of the banking act read with the relevant provisions under the civil procedure code. the objection which has assumed a different form in the high court was not ..... from one court to another. this normal procedure of transfer laid down under the code is dispensed with by the special provision made under section 45t(2) of the banking act. thus, without making any application for transfer of the decree and obtaining orders of transfer from the original court, the liquidator, as ..... of the records. the judgment-debtor, in his turn, after taking three successive dates for submission of objection, ultimately filed the same on 16th january, 1968, challenging, inter alia, the jurisdiction of the court to entertain the execution application and also claiming that the application was barred by limitation. it appears that .....
Tag this Judgment!Court : Guwahati
..... had not been done in this case in point of fact. that, however, would not affect the jurisdiction of the income-tax officer to proceed under section 147 of the new act, which only requires, inter alia, that the income-tax officer has, in consequence of information in his possession, reason to believe that income chargeable to ..... remedy by way of appeal has already been resorted to by the petitioner. he further submits that the petitioner could seek cancellation of the assessment under section 27 of the old act. the application under article 226 of the constitution is, therefore, not maintainable, says the learned counsel. we are, however, not impressed with the ..... against this order to the appellate assistant commissioner. 3. in this case we are not concerned with the notice dated november 25, 1965, under section 274 read with section 271 of the new act and the resultant order dated november 23, 1967, imposing penalty, against which also there is said to be an appeal pending. 4. at .....
Tag this Judgment!Court : Guwahati
..... sub-deputy collectors;(i) revenue inspectors;(j) amins;(k) such other village officers and servants as may be specified by rules made under this act.under section 7, all the revenue officers shall be subordinate to the administrator and all revenue officers in the district or a sub-division shall be subordinate to ..... , manipur and tripura to be called the gauhati high court (the high court of assam, nagaland, meghalaya, manipur and tripura), was established. under section 29 of that act, all such jurisdiction, powers and authority as under the law in force immediately before the appointed day, in respect of the territories comprising in the states ..... the petitioner society, namely, nongpok sekmai collective farming co-operative society ltd., registered no. 11 of 1975-76, filed a revenue revision application under section 95 of the act, urging, inter alia, that the petitioner-society reclaimed and improved the disputed land in 1967 and had ever since been in cultivating possession and expected .....
Tag this Judgment!Court : Guwahati
..... act and determined the total income of the petitioner as rs. 4,22,111 (annexure 'a'). a demand notice accordingly was issued on 16th december, 1968, for a sum of rs. 56,142 which, after adjustment of the amounts paid earlier, came to rs. 2,584. the calculation arrived at included a sum of rs. 3,158 charged as interest under section ..... the income-tax officer has in his counter-affidavit submitted that the interest charged on the petitioner has been calculated strictly in accordance with the provisions of section 139 of the act treating the firm as an unregistered one and that such charge of interest is not at all inconsistent with the provisions of law. in a further affidavit ..... , the same officer has averred, without any replication by the petitioner, that a notice dated 20th may, 1965, under section 139(2) of the act was served on the petitioner on 28th may, 1965, requiring it to furnish a return of its income during the previous year within thirty days from the .....
Tag this Judgment!Court : Guwahati
..... the board of directors so far as such functions relate to the business principles concerning the interest of the producer and consumer. in our view, under section 6(2) of the act, the limited directions, which can be issued by the central government are confined to the business activities of the corporation having regard to the interest ..... we are of the view that there is no power vested in the central government to issue c the impugned directives. insofar as the provisions of section 6(2) of the act are concerned, we are in agreement with the learned single judge that the power to issue instructions, on questions of policy, by the central government is ..... learned single judge, the matter of appointment, promotion, transfer of staff and employees of the corporation come within the purview of internal management in terms of section 6(1) of the act, for which the central government has no such power. thus, the learned single, judge held that the central government has no power to issue the .....
Tag this Judgment!Court : Guwahati
..... the other hand, under entry-59 of list-ii of the viith schedule, the state of assam is competent to enact the gmc act, 1971, wherein under section 144 read with section 416, the power has been conferred by way of subordinate legislation upon the respondent no. 5 to enact the bye-laws. therefore ..... submission is placed by the petitioner on kamaljeet singh v. municipal board of pilkhowa, reported in : air1987sc56 , nagar mahapalika, varanashi v. durga das bhattacharya : [1968]3scr374 and shervani sugar syndicate v. municipal board, ujhani : air1982all402 .143. the contention that tolls/fee/tax cannot be levied by municipal corporation for reimbursing the ..... in shervani sugar syndicate v. municipal board, ujhani : air1982all402 .171. it deserves to be noted carefully that in nagar mahapalika, varanasi v. durgadas bhattacharya : [1968]3scr374 , the apex court, while drawing a distinction between tax and fees, has clearly laid down that the municipality cannot impose tax under the guise of licence .....
Tag this Judgment!Court : Guwahati
..... the submission that the appeal before the learned tribunal was barred by limitation is totally misconceived. it is contended by mr. dutta that sub-section (2) of section 4 of the aat act of 1997 imposes some restrictions on the civil servants to prefer appeal by laying down that no civil servant can prefer any appeal before the ..... cabinet memorandum aforementioned, remained as a mere proposal.76. it is equally important to note that under rule 10(1)(a) of the assam rules of executive business, 1968, no department shall, without previous consultation with the finance department, authorise any orders, which may either immediately or by their repercussion, will affect the finances of the ..... , the proposal, which was circulated in the form of the cabinet memorandum, in question, was prepared under rule 17 of the assam rules of executive business, 1968. rule 17 states that when it has been decided to bring a case before the cabinet, the department to which the case belongs shall, unless the chief .....
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