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
..... policy was approved by the union cabinet.25. while issuing the said office memorandum dated 24-12-1997 the ministry of finance, etc. were, also, requested to amend the rules/notifications etc. and, issue necessary instructions for giving effect to these decisions. the ministry of finance (deptt. of revenue) in pursuant thereof has issued ..... in our considered opinion, the expression 'such conditions and restrictions as it may, impose' in sub-section (3) of section 7 of the bihar finance act will not authorise the state government to negate the incentives and benefits which any industrial unit would be otherwise entitled to under the general policy resolution itself. in ..... to them to approach the authorities by making an appeal to the appropriate authority as provided under section 35 as well as 35b of the central excise act, 1944. therefore, their grievances in the writ petitions cannot be decided in these writ petitions without availing their alternative remedy as aforesaid. the said writ .....
Tag this Judgment!Court : Guwahati
..... national highway was required to be maintained as a state highway by the state government prior to 24.1.1997. but after coming into force the national hignway laws (amendment) act, 1997, the national highway, while passing through a municipal area, remains a national highway and though notionally speaking, the national highway may exist within the area of ..... indicated in the context in which it may have been used in a particular piece of legislation.'88. it is, thus, clear from the case of fruit & vegetable merchants union (supra) that while examining the word 'vest' for the purpose of ascertaining its implication in a statute, the word 'vest' has to be interpreted in the context ..... in possession or vesting in a limited sense, as indicated in the context in which it is used in a particular provision of the act.'91. in the light of the decisions in f&v; merchants union (supra) and municipal corporation of greater bombay, if the provisions of section 3a(1) read with section 3d(2) are analysed .....
Tag this Judgment!Court : Guwahati
..... this question is not very difficult to seek.14. in the past, i.e., before the cpc (amendment) act, 2002, came into force, an order, which suffered from jurisdictional error, could have been interfered with by the high court in exercise of its revisional jurisdiction under section 115 if ..... aspect of the matter, it is of paramount importance to note that clause (b) of the proviso to section 115(1) has been deleted by the code of civil procedure (amendment) act, 2002.13. the question, therefore, is as to what will be the effect of the deletion of clause (b) of the proviso to section 115(1) the answer to ..... than the fact that a prima facie case has been made out. support for this contention is sought to be derived mr. kataki from the case of maharashtra v. race shipping and transport company put. ltd. and ors., (1995) 3 scc 257.7. in the case at hand, submits mr. kataki, the plaintiffs clearly stated that the defendants had started .....
Tag this Judgment!Court : Guwahati
..... to encyclopaedia britannica. the concept of package tea as of different variety was introduced for the first time by the provisions of the central excises and salt (amendment) act, 1953 (act 15 of 1953). the package tea was considered as different varieties of the product commercially as tea itself having distinct character and use and name and commercially known ..... 14. learned counsel for the petitioners makes the following four submissions:(i) in terms of chapter 9 of the tariff schedule of the central excise tariff act 1985 as amended by the finance act, 1998 there is no levy of excise duty of bulk tea removed in tea chests and by gunny bags exceeding 20 kgs. between 2nd june, ..... impose excise duty of 8% on certain commodities. these include package tea.'10. by the finance bill of 1988, the central excise tariff act was amended in so far as tea is concerned. this amendment was two fold :(i) in chapter 9 of the said schedule entry relating to tea was replaced as under:'0.02 tea, including .....
Tag this Judgment!Court : Guwahati
..... (sic). evidence was filed in this regard at per pp. 41 and 42 of the paper book. in a recent amendment made to section 43(1) of the act, explanation 4a was inserted by finance (no. 2) act of 1966 with effect from 1-10-1966. by the aforesaid explanation it was provided that in the case of sale and ..... sale and lease back did not take effect. the theory of sale and lease back has not been invented by the assessee. in fact, by virtue of the amendment brought in section 43(1), explanation 4a was inserted by which sale and lease back has been accepted by the legislature. the learned counsel placed reliance on the decisions ..... -6-1987. therefore, although the nomenclature has been changed but since there was compliance of all the conditions for the purpose of allowing deduction under section 80hhc of the act, relief was allowed to the assessee. against that finding, the revenue is in appeal.17. the learned departmental representative has supported the assessment order and submitted that admittedly, .....
Tag this Judgment!Court : Guwahati
..... 8.1985, the learned munsiff had not decided the question as to whether he had the pecuniary jurisdiction to try the suit. after the written statement was amended and the amended plaint was filed on 31.7.1993, in the additional written statement of the defendant no.1 field on 20.12.1993, the defendant no. 1 ..... chandra was so glaring that the supreme court felt it necessary that certain general guidelines should be laid down so that the state financial corporation did not act unfairly and unreasonably in future. but the facts of the present case would show that prior to 1976 the plaintiff repeatedly defaulted in payment of instalments and ..... chandra's case, the supreme court had found that notwithstanding the repeated attempt on the part of the borrower to repay the loan, the state financial corporation acted reprehenslbly in a most unreasonable and unfair manner. he further contended that unfairness and unreasonableness on the part of the state financial corporation in the case of mahesh .....
Tag this Judgment!Court : Guwahati
..... came to be established. 37. further part xiv a was inserted in the constitution containing article 323a and article 323b by the constitution (42nd amendment) act,1976. while article 323a deals with adjudication and trial by administrative tribunals of the matters related to recruitment and conditions of service of persons ..... india limited, formed and registered under the companies act, 1956 (1 of 1956) ; (9) risk capital and technology finance ..... oriental fire and general insurance company limited, formed and registered under the companies act, 1956 (1 of 1956) ; (6) the united fire and general insurance company limited, formed and registered under the companies act, 1956 (1 of 1956) ; (7) the shipping' credit and investment company of india ltd. (8) tourism finance corporation of .....
Tag this Judgment!Court : Guwahati
..... days and the appeal was within lime. it is true, that by virtue of the provisions of law laid down under meghalaya arbitration (extension and amendment) act, 1990, the extension of central act namely, the arbitration act. 1940, has been made and that the same came into force w.e.f. the 14th day of march, 1990 in the tribal areas of ..... both bad in law and facts and equity. 6. at the hearing, mr. s.r. sen learnedcounsel appearing for the respondent argued, that the meghalaya arbitration (extension and . amendment) act, 1990, has been enacted and it was published in the gazette of meghalaya extraordinary on april 26, 1990, and that, the said ..... judge to a larger bench with regard to the maintainability of a revision petition from art appellate judgment passed in the appeal as contemplated under section 39 of the arbitration act, 1940, and, as laid down under the rules for administration of justice in khasi and jaintia hills, 1937 and the khasi syiemship (administration of justice) order, 1950. .....
Tag this Judgment!Court : Guwahati
..... the legislature after appreciating the problems of the assessees as well as of the department has introduced a new scheme of voluntary compliance by the direct tax laws (amendment) act, 1987, which consisted of the department accepting without scrutiny the return submitted by the assessees on the basis of particulars furnished by them. such a scheme, ..... amount of such refund by an amount equivalent to the additional income-tax calculated at the said rate. the aforesaid provision introduced by the direct tax laws (amendment) act, 1989, therefore, levied an additional income-tax on the difference between the total income as declared in the return and the total income arrived at as a ..... and void and for quashing the order dated december 14, 1992, of the assessing officer.4. sub-section (1a) was introduced in section 143 of the act by the direct tax laws (amendment) act, 1989, with effect from april 1, 1989, and it read as follows : '(a) where, in the case of any person, the total income, .....
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