Court : Guwahati
..... ground that the normal tenure of the managing committee of the society had already expired is also not acceptable in view of the fact that by operation of amended section 31 of the act, the normal tenure of the managing committee being five cooperative years it expires in the year 2015. the second ground of the impugned order is also baseless. ..... of the cooperation department fairly submitted that the second ground as to automatic expiry of the term of the society cannot be supported in view of amendment made in section 31 of the act with effect from 05.02.2013 enhancing the term of board to five cooperative years. the petitioners society is entitled to a normal term of five ..... second ground is concerned, the term of the managing committee shall expire only on 06.08.2015 and not as on 31.07.2013 in view of the amendment of section 31 of the act with effect from 05.02.2013. with these limited submissions mr. g. n. sahewalla, the learned 10 senior counsel, would argue that the impugned order .....
Tag this Judgment!Court : Guwahati
..... be the date on which the party had finally decided to put up the candidate and nominated him as such. but in view of the amendment made in the definition of the word 'candidate' by act 40 of 1975 which deleted the words 'and any such person shall be deemed to have been a candidate as from the time when, with ..... which he had been nominated and the dale of the declaration of the result thereof, both dates inclusive'. this found place in the section by virtue of the act 40 of 1975 which made certain amendments in the phraseology of this section, as well as in the definition of the expression 'candidate' as finding place in section 79(b) of the ..... act. this amended section had come up for consideration in n. ibomcha singh. v. l. chandramani singh, air 1977 sc 682, where after noting the fact of amendment it was stated that any expenditure incurred before the date on which the nomination papers was filed could .....
Tag this Judgment!Court : Guwahati
..... authority has gone through the impugned order dated 6.6.2003 in which the factual aspect of the matter as well as the legal position pursuant to the amendment brought by the finance act, 2003 have been elaborately discussed. same is the case in respect of other such orders involved in the other three writ petitions. the petitioners have not ..... 2003 for recovery of the amount in question being in pursuance to the stay order granted by the apex court and in view of the retrospective amendment as has been brought by the finance act, 2003, there is nothing wrong in the action and that everything has been done as per contemplation of the provisions of section 154 of ..... issued on person chargeable with the duty. referring to paragraph 31 of the judgment, he submitted that the provisions of section 51 of the finance act, 1982 by which retrospective effect to the amendments of rules 9 and 49 of central excise rules, 1944 was brought about and which is pari materia to the provisions of section 154 of .....
Tag this Judgment!Court : Guwahati
..... return. according to mr osmani, since the aforesaid return had been filed for the assessment year 1990-91, the said proviso to section 143(2) of the act of 1961, prior to its amendment with effect from october 1, 1991, applied to the facts of the present case and as the return had been filed for the assessment year 1990-91 by ..... -ii, silchar.3. mr a.f.g. osmani, learned counsel appearing for the petitioner, contended that the proviso to section 143(2) of the income-tax act, 1961, as it stood prior to its amendment with effect from october 1, 1991, fixed the time limit of six months from the end of the month in which the return was furnished within which ..... judgment of the bombay high court in the case of kudilal govindram seksaria v. cit : [1964]54itr653(bom) . section 143(2) of the income-tax act, 1961, and its proviso as it stood prior to its amendment on october 1, 1991, was to the following effect : '(2) where a return has been made under section 139, or in response to a notice .....
Tag this Judgment!Court : Guwahati
..... source of power, relating to imposition of such tax straightway leads us to the provision of article 366(29a) of the constitution. parliament has amended the provision of article 366 in the 46th constitution amendment act, 1982 adding a new provision as (29a) in this article which is quoted hereinbelow:article 366(29a). 'tax on the sale or ..... deliverable at all by the service providers to the subscribers, the question of the right to use those goods, would not rise.17. after the aforesaid amendment of the constitution, the assam value added tax act, 2003, was enacted wherein the 'lease' and 'sale' have been defined under section 2(27) and 2(43), respectively. as per the said ..... 366(29a) has no doubt served to extend the meaning of the word 'sale' to the extent stated but no further. we cannot presume that the constitutional amendment was loosely drawn and must proceed on the basis that the parameters of 'sale' were carefully defined. but having said that, it is sufficient for the purposes .....
Tag this Judgment!Court : Guwahati
..... 04.20064. 1999 01.04.20055. 1998 01.04.20046. 1997 and before from the date of comm- encement of the preven- tion of food adulteration (eight amendment) rules, 2002...............................................................provided also that the returnable new glass bottle manufactures and used for packing of such beverages on the date of commencement of the prevention of food ..... agreed to do or cause to be done an illegal act or an act, which is, otherwise, legal by illegal means, registration of the fir, under section 120 b ipc too is, if i may reiterate, not sustainable in law ..... into existence only when, in terms of the provisions of section 120 a ipc, more than one person agrees to do or cause to be done an illegal act or an act, which is, otherwise, legal, by illegal means. there is absolutely nothing, in the present fir, showing that the persons, implicated by the fir, have .....
Tag this Judgment!Court : Guwahati
..... by other reliable evidence, from the ratio laid down by the apex court in koli lakhmanbhai chanabhai (supra) and also from section 9 of the criminal law amendment act 2005, it is now fairly well settled that the evidence of the hostile witness can be relied upon and can also be used for conviction of the accused ..... hostile, can be relied upon. it would be appropriate to quote the section 9 of the criminal law (amendment) act, 2005, which reads as follows-9. amendment of section 154 of act of 1872-in the indian evidence act, 1872, section 154 shall be numbered as sub-section (1) thereof and after sub-section (1) as so numbered, ..... phulaso orang had been declared hostile. under section 9 of the criminal law (amendment act) 2005 (no. 2 of 2006) sub-section (2) had been inserted in section 154 of the indian evidence act under the newly inserted sub-section (2) of section 154 of the evidence act, the portion of the statement or/evidence of witnesses, who had been declared .....
Tag this Judgment!Court : Guwahati
..... one of services by the hotelier and as a part of the amenities incidental to the service, the hotelier served meals at specified hours.8. by the 46th amendment act of the constitution, the definition of the word 'sale' as given in article 366, was widened by insertion of clause (29a), whereunder various transactions, enumerated therein ..... as contracts for 'sale' of goods inasmuch as the contracts, which were indivisible, could not have become subject to levy sales tax.6. before the constitution (46th amendment) act, 1982, the word 'sale', which occurred in the expression 'sale of goods', in the seventh schedule to the constitution of india, had carried the same meaning as ..... , he does not become a 'dealer' and on such a sale, no sales tax can be imposed by invoking provisions of section 3. by amendment, which tripura sales tax (third amendment) act, 1984, has introduced, a person, making a sale under section 3a, has been included within the meaning of the expression 'dealer'. section 3 a .....
Tag this Judgment!Court : Guwahati
..... acquisition of lands belonging to religious or charitable institution of public nature rules, 1962, (hereafter referred to as the rules) were framed. by an amendment to the act in 1987, section 25a was inserted mandating constitution of a management committee for each religious or charitable institution of public nature to exercise control over the ..... hereinabove, constitution of a managing committee for each religious or charitable institution of public nature has been made obligatory under section 25a effected by the amendment of the act in the year 1987. section 30 confers the rule making power on the state government, in exercise whereof the rules had been framed. under rule ..... the same kind of encroacher of government land to different treatments, rule 18 was held to be discriminatory and thus void.30. following the amendment of the regulation by assam act xxix of 1971, clause (n) was incorporated in section 154 (1) of the regulation as hereunder.(n)any matter regarding ejectment of .....
Tag this Judgment!Court : Guwahati
..... june, 2006.conclusion:from the foregoing observations, we are of the opinion that the nursing home is running their activities by violating the terms and conditions of assam health establishment (amendment) act, 2003. hence, we suggest that the proposal for granting of licence etc. is not advisable unless the newly named nursing home complied with the provisions of the assam health establishment ..... 14 vests the government with the power to appoint chief medical and health officer as inspecting officer for the purpose of inspecting the health establishments.20. the assam health establishments (amendment) act, 2006, which received the assent of the governor on 11.8.2006 substituted the original section 14 and thereby the district magistrate or such officer as authorized by him and .....
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