Judgment Search Results Home > Cases Phrase: merchant shipping amendment act 2007 section 4 amendment of section 31 Sorted by: recent Court: guwahati Page 14 of about 134 results (2.871 seconds)

Ramesh Chandra Dey Vs. the State of Assam and ors.

Court : Guwahati

..... sales tax only in the case of sales to non-registered dealers within the state; but section 15 (1) (b) of the act was amended by amending act iv of 1951. as a result of the amendment, the relevant portion of the section reads as follows:-the net turnover shall be determined by deducting from a dealer's gross turnover during ..... for the reasons stated above, the application should be allowed and the rule made absolute. a writ should accordingly issue declaring that the amendments to section 15 (1) (b) of the act made by section 4 of amending act iv of 1951, and rule 80 of the rules, are illegal and ultra vires, and directing that no action to enforce these ..... by the importer after the goods have crossed the customs frontier are not within the exemption.(3) sales in the state by the exporter or importer by transfer of shipping documents while the goods are beyond the customs frontier are within the exemption, assuming that the state-power of taxation extends to such transactions.36. das, j. ( .....

Ramesh Chandra Dey Vs. the State of Assam and ors.

Court : Guwahati

Reported in : [1957]8STC384(Gauhati)

..... sales tax only in the case of sales to non-registered dealers within the state; but section 15 (1) (b) of the act was amended by amending act iv of 1951. as a result of the amendment, the relevant portion of the section reads as follows:-the net turnover shall be determined by deducting from a dealer's gross turnover during ..... for the reasons stated above, the application should be allowed and the rule made absolute. a writ should accordingly issue declaring that the amendments to section 15 (1) (b) of the act made by section 4 of amending act iv of 1951, and rule 80 of the rules, are illegal and ultra vires, and directing that no action to enforce these ..... by the importer after the goods have crossed the customs frontier are not within the exemption.(3) sales in the state by the exporter or importer by transfer of shipping documents while the goods are beyond the customs frontier are within the exemption, assuming that the state-power of taxation extends to such transactions.36. das, j. ( .....

Maidhandas Agarwalla Vs. Sricharan Barua

Court : Guwahati

..... collected an illegal charge of re. 1/- (rupee one only) from the complainant for issue of a muster card, and thus contravened the provisions of section 26, merchant shipping act, and that he was, therefore, guilty of an offence within the meaning of sub-clause (2) of that section.the chief presidency magistrate acquitted the accused of the ..... were quoted with approval, and the facts of that case have little similarity to the facts of the present case. there, the high court had further uggested amendment of the charge and proposed to send the case back for re-trial. the offence in the present case is undoubtedly of a very grave nature, and it ..... interest in prosecuting the complainant maidhandas agarwalla and his two partners, even though the police had, no obligation to prosecute persons for offences coming under the essential supplies act or the assam roodgrains control order, and the case itself was found not substantiated.the learned special judge at one place observes that if ext. 26, the .....

Mahammad HussaIn Vs. the State

Court : Guwahati

..... 14 adds to that guarantee by prohibiting denial of equality before the law. it thus places greater emphasis on equality than even section 1 of the fourteenth amendment.equality is opposed to discrimination, discrimination amongst individuals or classes of individuals in laws or in regard to the protection before the laws is prohibited. arbitrary ..... districts of nowgong and sibsagar and that immediate assimilation of the ordinary laws has become imperative.in fact the provisions in the scheduled areas (assimilation of laws) act, 1953, have to take effect from the appointed day which has to be notified by the central government. it has not so far been notified. section ..... applied to mikir hills before the formation of the autonomous district would continue to apply notwithstanding the coming into force of the scheduled areas (assimilation of laws) act, 1953, to suits, cases and legal proceedings between parties all of whom belong to the scheduled tribes specified in item 2 of part i - assam, .....