Court : Guwahati
Judgment and Order, (Cav) 1. Drillmec S.p.A., a Company registered in Italy and working in the area of manufacture and supply of land rigs for the purpose of exploration and development of Oil and Gas, has filed the present petition praying for a writ in the nature of mandamus directing the Oil India Limited (in short, OIL) to settle the tender process initiated vide tender notices Nos.SDG9008P11/07 and SDG7289P13/07 in strict compliance of the mandatory provisions of law and other guidelines formulated and also restraining the respondent OIL from awarding the contract in favour of the respondent No.4, apart from a direction to award the contract in favour of the petitioner by quashing the 430th meeting of the Corporate Business Committee (in short, CBC) held on 27th December, 2012 in relation to the aforesaid tender notices, contending inter alia that though the petitioner, the respondent No.4 and the respondent No.5 were found to be technically responsive in the technical bids, there...
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Judgment and Order: Ansari, J. 1. By this common judgment and order, we propose to dispose of these two appeals, preferred under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act), against the orders, dated 19.03.2010, passed by the learned Income Tax Appellate Tribunal (hereinafter referred to as the learned Tribunal), Guwahati, in Income Tax Appeal (in short, ITA) Nos. ITA 52/Gau/2009 and ITA 95/Gau/2007 inasmuch as these two appeals, as would be seen, cover all the four subsidies, namely, transport subsidy, interest subsidy, power subsidy and insurance subsidy, which form the subject-matter of controversy in the present set of appeals. While disposing of the two appeals, as indicated above, the learned Tribunal took the view that the assessee-respondents are entitled to claim deduction either under Section 80IB or under Section 80IC of the Act, though the Revenue contends that the assessee-respondents are not entitled to receive, and could not have been le...
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Reported in : (2009)26VST233(Gauhati)
I.A. Ansari, J.1. Apart from the fact that all these three writ petitions, involving identical facts, have been filed by the same petitioner, these writ petitions, as would transpire, are inextricably linked with each other and have raised common questions of law for determination Hence, all these writ petitions have been heard on the request made by the learned Counsel for the parties, analogously and are being disposed of by this common judgment and order.2. The prominent questions, which this set of writ petitions has raised, are : (i) When the 'transporters' as a class, do not fall within the definition of the term 'dealer', in a given fiscal statute, whether it is constitutionally permissible to impose legal obligations on the functioning of the 'transporters' so as to ensure that the acts or omissions of transporters' do not help evasion of tax by 'dealers'? (ii) Whether contravention of such statutory obligations, imposed on the 'transporters' can be made offences? (iii) Whether...
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Amitava Roy, J.1. This batch of writ petitions register an identical challenge to the constitutional validity of Section 3D, 3E, Clause (ii) and (iii) of Explanation-1 to Section 21 as well as Section 21(1), 21(2), 21(3), 21A, 23 and 25(xiii) of the Assam Agricultural Produce Market Act, 1972 as amended by Assam Agricultural Produce Market (Amendment) Act, 2000 and the Assam Agricultural Produce Market (Amendment) Act,2006 with the consequential relief of refund of the cess collected thereunder by the respondents together with the interest @ 15% thereon for the period 13.08.2001 to 08.12.2005 and till such time the same is exacted from the petitioners.2. The contextual facts though vary minimally, the spectrum of assailments being strikingly common in the cases, these petitions were analogously heard and this adjudication would answer the issues raised.3. We have heard Mr. D.K. Mishra, Senior Advocate assisted by Ms. Section Jahan, Advocate for the petitioner in WP(C) Nos. 5491 /2001,...
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I.A. Ansari, J.1. By making this application under Article 226 of the Constitution of India, the petitioners, who claim that petitioner No. 1 is a private limited company, engaged in the business of development and sale of immovable property, i.e., real estate, have impugned a notice, dated March 6, 2006 issued by respondent No. 3, namely, Superintendent of Central Excise, to the petitioner, whereby the petitioner-company has been asked to get itself registered under Section 69 of the Finance Act, 1994 (hereinafter referred to as, 'the Finance Act, 1994'), inasmuch as the petitioner-company has been, according to respondent No. 3, 'providing commercial or industrial construction service/construction of complex service'. The petitioners challenge the very authority of respondent No. 3 to issue the notice, which stands impugned in the present writ petition, the case of the petitioners being, in brief thus: Petitioner No. 1 is a private limited company engaged in the business of developm...
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B.P. Katakey, J.1. The State Legislature of Assam, on obtaining previous Presidential sanction under proviso to Article 304(b) of the Constitution, enacted the Assam Entry Tax Act, 2001 (Assam Act 4 of 2001)(in short, 'the principal Act') with a view to levy tax on entry of goods, into any local area of Assam for consumption, use or sale therein, which came into force on October 1, 2001, on publication of a notification dated September 28, 2001 in the Assam Gazette (Extraordinary) specifying the said date, in terms of the provisions contained in Section 1(3) of the said Act. Clause (b) of Section 2(1) defines 'entry of goods into a local area' as entry of goods as specified in the schedule into a local area from any place outside the State for consumption, use or sale therein. Section 2(1)(d) defines 'importer' as a person who brings specified goods into the local area from any place outside the State for consumption, use or sale including for consumption or use of such goods in works...
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I.A. Ansari, J.1. It was in an age of struggle that India's struggle for independence achieved success, for, with the end of the Second World War, countries were struggling to overcome the disastrous consequences, which the war had brought. It was an age, when the people, all over the world, were struggling for space and everyone wanted to have greater say in the governance of their respective countries. British empire had fragmented and struggle to occupy he void created by the fall of the British empire had had fragmented and struggle to occupy the void created by the fall of the British empire intestified. It was in such a period of transition from colonial rule to a rule of self-governance that the constitution of India was in prepared. What our constitution-makers witnessed and experienced had its reflection in our Constitution. The concept of entry tax is a concept routed in history. Before the industrial revolution, the society, world over was mainly agriculture based, there w...
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B. Sudershan Reddy, C.J.1. On 24.12.1997 the Govt. of India, Ministry of Industry, Department of Industrial Policy and Promotion announced its new Industrial Policy and other concessions to new industries in the North Eastern Region. The policy recognised the continued backwardness of the North Eastern Region and noted that a new and synergetic incentive package was widely felt to stimulate development of industries in the region. The origin of the new industrial policy is traceable to a statement made on October 27th, 1996 by the hon'ble Prime Minister of India and as well as the views and recommendations of various interdepartmental Committees constituted for the specific purpose to suggest remedial measures in order to accelerate the process of industrialisation in the backward North Eastern Region. The following are the salient features of the new Industrial Policy.A. Development of Industrial Infrastructure(i) Currently the funding pattern for the growth, centers envisages a Cent...
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Ranjan Gogoi, J.1. The challenge projected being identical both the writ petitions were heard together and are being disposed of by this common judgment and order.2. Both the writ petitioners are public sector undertakings engaged, inter alia, in the exploration of hydrocarbons from which the petitioners extract crude oil and natural gas. Crude oil and natural gas bearing land having been brought within the definition of 'specified land' by the Assam Taxation (on Specified Lands) (Amendment) Act, 2004 and such land having been made exigible to payment of tax under the provisions of the principal Act, i.e., the Assam Taxation (on Specified Lands) Act, 1990, it is the validity of the aforesaid amendment Act that is the subject-matter of challenge in both the writ applications under consideration.3. The Assam Taxation (on Specified Lands) Act, 1990 was enacted by the State Legislature of Assam with a view to providing additional revenue to the State by imposing a tax on certain categorie...
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B.P. Katakey, J.1. This appeal is directed against the judgment and award dated 6th May, 2002 passed by the Member, Motor Accident Claims Tribunal, Kamrup, Guwahati in M.A.C. Case No. 632 of 1999 awarding an amount or Rs. 2 lakh inclusive of no-fault liability as compensation for the death caused to one e Abdul Ali, husband of the appellant No. 1 and father of the appellant Nos. 2 to 4. Appellants filed the present appeal for enhancement of the quantum of compensation as awarded by the learned Tribunal.2. The brief fact leading to the filing of the claim petition is that one Abdul Ali, the husband of appellant No. 1 and father appellant Nos. 2-4 was knocked down on 17th June, 1999 at about 9.00 a.m. by vehicle No. AS-01 F-3744 driven by the driver in rash and negligent manner. Said Abdul Ali succumbed to his injury in Guwahati Medical College and Hospital. According to the appellants the deceased was a poultry and vegetable trader earning about Rs. 5,000 per month and left behind the ...
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