Court : Guwahati
..... when the relevant considerations have been expressly stated in 'the act' and 'the rules' the state government instead of considering those relevant factors have taken 'extraneous considerations'. ..... we are also to consider the scope of the conditions prescribed under sub-sections (3) and (4) of section 5 of 'the act' read with rule 3 of 'the rules' for granting permits in respect of new rice mills.2. ..... grant a permit under section 5 (3) of the act on due fulfilment of the conditions set forth in section 5 (4) of 'the act' and the provisions of rule 3 (2) it had no jurisdiction to reconsider the factors necessary for granting a permit at the time of renewal. ..... it is bound by the rule of law and must act in accordance with the provisions of 'the act' and 'the rules' framed thereunder. ..... the permit was subject to renewal, as provided in section 5 (6) of 'the act' and rule 5 (3) of 'the rules' and, the govt. ..... 1959, as amended, 'the rules' for short, the power and jurisdiction of the authority to refuse extension of permit granted under section 5(3) of 'the act' in exercise of its power under section 5 (6) of 'the act' are the subject matters for our consideration in this writ application. ..... government advocate has failed to point out that there is any provision which empowers the authority to re-investigate the case under section 5 (4) of 'the act' and rule 3 (2) of 'the rules' at the time of extension of the period under section 5 (6) read with rule 5 (5). .....
Tag this Judgment!Court : Guwahati
..... licence to run the existing saw mill, however, the authorised officer will have to be satisfied about me location, availability of raw materials, financial capacity and past records in business of the respondent as indicated in sub-rule (3) of rule 4 of the 1985 rules, and while considering the same has to keep in mind the judgments of the supreme court in the case of tn godavarman thirumulpad v. ..... the appellants contested the said suit by taking, inter alia, the plea in their written statement that under rule 3(2)(b) of the 1985 rules, the respondent was required to apply for licence within the period of 90 days from the date of commencement of the rules, but the respondent applied for licence long beyond the said period of 90 days on 21-7-1986 and, as such, the application of the respondent was time-barred and deserved no consideration ..... the aforesaid incorrect finding of the learned district judge in the impugned judgment that the provision of sub-rule (2)(b) of rule 3 requiring a person having an existing saw mill to apply in form ii within the period of 90 days from the date of commencement of she 1985 rules was not mandatory but directory, however, does not make any difference to the ultimate relief that the learned district judge has granted to ..... 1985, however, the tripura forest (establishment and regulations of saw mills and other wood based industries) rules, (for short 'the 1985 rules') were made by the government of tripura under section 51-a of the indian forest act. .....
Tag this Judgment!Court : Guwahati
..... 3(4) of the indian passport (entry into india) act, 1920, providing that all rules made thereunder 'shall be published in the official gazette and shall thereupon have effect as if enacted in the act', the indian passport rules, 1950, framed under section 3 of the indian passport (entry into india) act, 1920 shall be deemed as if enacted in the said act and have stood extended along with the extension of the ..... because of the provisions of section 3(4) in the indian passsport (entry into india) act, 1920, to the effect that the rules made thereunder 'shall thereupon have effect as if enacted in the act', the rules validly made thereunder shall become a part of the statute and shall stand extended along with ..... : 1961crilj773 the supreme court has quoted with approval (at 761) a passage from maxwell as hereunder:rules made under a statute must be treated for all purposes of construction or obligation exactly as if they were in the act and are to be of the same effect as if contained in the act and are to be judicially noticed for all purposes of construction or obligation, 'see maxwell on ..... 1978, decided on 15-9-1978) and i have held in that case that the extension and enforcement of the indian arms act, 1959 to and in sikkim under the provisions of article 371f(n) of the constitution without expressly repealing the corresponding sikkim law, being the sikkim arms rules, 1952, has been valid and effective and that on and as a result of such extension and enforcement, the corresponding .....
Tag this Judgment!Court : Guwahati
..... book or other document is furnished or seized, and the director of enforcement has reasons to believe that the said document would be evidence of the contravention of any of the provisions of this act or of any rule, direction or order made thereunder, and that it would be necessary to retain the document in his custody, he may so retain the said document for a period not exceeding four months or ..... no legislative policy as such indicated in the section which would operate or which serve as a guide to the executive in exercising the power under section 37(2) of the act; that the rules in question framed under the act threw no light whatsoever on the matter, and afforded no assistance to the executive in the exercise of the power; that none of the sections relied on be the ..... as a guide in the application of the said sub-section ; nor are any principles laid down in the act which could serve as a guide to the executive in the exercise of the power under the said sub-section ;(2) the rules framed, as seen above, afford no guidance in the matter except that they lay down that the commissioner before ..... , namely, the realisation of income-tax and the prevention of evasion of the tax; that the power under section 37(2) was made subject to rules; that the authorisation by the commissioner on which the income-tax officer has to act, which is to be in writing, operates as a safeguard, particularly as the commissioner has to record his reasons in writing before he issues the authorisation; .....
Tag this Judgment!Court : Guwahati
..... purposes of this order and includes any person empowered by a state government to exercise all or any of the functions of the molasses controller under this order.the object of the industries (development and regulation) act, 1951, is to bring under the central control the development and regulation of a number of important industries, the activities of which affect the country as a whole and the development of which must be ..... it to be necessary or expedient for securing the equitable distribution and availability at fair prices of any article or class of articles relatable to any scheduled industry may, notwithstanding anything contained in any other provision of this act, by notified order, provide for regulating the supply and distribution thereof and trade and commerce therein,(2) without prejudice to the generality of the powers conferred by sub-section (1), a notified order made thereunder may provide -(a) ..... , may provide for regulating by licences, permits or otherwise, the distribution, transport, disposal, acquisition, possession, use or consumption of sugar and molasses.by virtue of the powers conferred by section 18g of the act, the central government has made the molasses control order, 1961, which contains, inter alia, clauses 3, 4, 8 and 9, which are relevant for our purpose. ..... act confers on the government power to make rules for the registration of existing undertakings, for regulating the production and development of the industries in the schedule to the act .....
Tag this Judgment!Court : Guwahati
..... cent of the goods manufactured by its different branches/depots located in various parts of the country and the factory gate sale prices cannot be the value of their products for the purposes of section 4 of the act and the rules and that the prices at which the goods were sold from the depots should be the assessable value of the goods manufactured by the company, and regarding the sale of the goods at the depots ..... petitioners' company and the price of such factory goods sales is being known and ascertainable, the petitioners' company has all along being filing its price list in part-i in confirmity with the provisions of the act and the rules and said price lists have been all along approved by the respondents and final assessment of excise duty has been made on the basis of such price lists. ..... it is well settled law that the authority is bound to respect the basic and elementary postualate of the rule of law, that in exercising their authority and discharging their quasi-judicial function, the tribunals constituted under the act, must be left absolutely free to deal with the matter according to their best judgment. ..... it is well settled that the assessing authority acting as quasi judicial authority cannot decide the issue before it on the basis of any surmise or on the basis of any ruling or direction issued by any authority, howsoever high it is. .....
Tag this Judgment!Court : Guwahati
..... been placed under the municipal administration of the shillong municipality.on behalf of the mylliem state durbar, i hereby agree to the extension of the following acts to the non-british portion of the shillong municipality and cede to the british government the jurisdiction necessary for the administration of the said acts and the rules framed thereunder in the said area, provided that my proprietary and manorial rights and my authority as siem within such area otherwise ..... it reads that sections 62 to 66-a and 85 to 367, and the fourth and fifth schedules of the bengal municipal act, 1884 (bengal act iii of 1884) as in force for the time being in the municipality of shillong, and all notifications, orders, schemes, rules, forms or bye-laws made or hereafter to be made thereunder for the said municipality shall, unless otherwise declared by the chief commissioner of assam, be in force in the said villages in so far as the same may be applicable thereto. ..... in the municipality of shillong, and all notifications, orders, schemes, rules, forms or bye-laws made or hereafter to be made for the said municipality shall, subject to the exceptions hereinafter specified and unless otherwise declared by the government of assam, be in force in the said villages in so far as the same may be applicable thereto: provided that chapter ii and sections 9, 51, 58, 59 (b), 59 (g), 65, 78, 129, 217 and 218 of the said act shall not apply to the said villages and that .....
Tag this Judgment!Court : Guwahati
..... ; they are also not articles which are essential for the life of the community ; they are specifically excluded from the list of essentials by the essential goods (declaration and regulation of tax on sale or purchase) act, 1952 (act lii of 1952) ; they lose the privilege of exemption by being mixed up and by the transformation they undergo from the chemical processes to which they are subjected before they reach the stage of sweets.13. ..... 387 what was held by the hyderabad high court was that the word 'bread' (which was exempted from tax under the hyderabad general sales tax act) was not confined to loaf or double roti but included 'all forms or kinds of bread which are prepared by moistening, kneading, baking, frying or roasting meal or flour with or without the addition of yeast, leaven, or any ..... even if we assume that cooked rice was entitled to exemption, the rule could not be extended to include sweets, for reasons stated above. ..... the legislature has given no indication, either in the hyderabad act or in the assam act, that it has used the word 'bread' in a sense different from or wider than what it commands in the english ..... goswami civil rule no, 98 of 1953 the honourable chief justice observed that in the exemption list in schedule iii of the act, in the absence of any definite denomination of the articles concerned, 'they should be taken to cover the whole range of the articles mentioned in the exemption clause so long as they prima facie continue to be what they are.24 .....
Tag this Judgment!Court : Guwahati
..... and refer the question of law set out in the earlier part of its order to this court for opinion.the contention of the assessee is that the assessment was under section 23(3) of the indian income-tax act and there is no material from which the income-tax authorities could come to the conclusion that the remittances received by benode bihari saha were sent by the assessee firm from agartala. ..... commissioner of income-tax the law has been enunciated as follow :"in making an assessment under section 23(3) of the indian income-tax act, the income-tax officer is not fettered by technical rules of evidence and pleadings, and he is entitled to act on material which may not be accepted as evidence in a court of law, but the income-tax officer is not entitled to make a pure guess and make an assessment without reference to any evidence or any material at all. ..... of the total turnover.before the matter was remanded to the income-tax officer for further investigation and before he examined witness under section 37 of the income-tax act, the income-tax officer in his order had referred to certain items which were sent from the agartala gaddi to calcutta and which had not been included in the account books. ..... commissioner of income-tax their lordships of the supreme court have set out the grounds on which this court has to act under section 66 of the income-tax act as follow :"under section 66(1) it is only a question of law that can be referred for decision of the court. .....
Tag this Judgment!Court : Guwahati
..... but the court while accepting that earth is a minor mineral within the meaning of rule 6(ii) of the transit rules framed under the assam forest regulation, 1891 (hereinafter referred to as the forest act) further declared that unless such earth is removed from forest, it would not attract the levy, under the meghalaya governments notification dated 21.10.1999. ..... since the government notification of 7.3.2005 (whereby the rate of levy was specified) was issued under the 1994 rules, it will be necessary to examine whether this executive authorization can be made the basis for demand of royalty from the contractor. ..... union of india reported in (2010) 1 scc 311 considered the provisions of the mines and minerals (regulation and development) act, 1957 (hereinafter referred to as the 1957 act) and noted that the central government through the notification dated 3.2.2000 had declared ordinary earth used for filling or levelling purpose in construction works, to be a minor mineral in the category of any other mineral. ..... moreover since earth was extracted for commercial exploitation, the extraction is not exempted under rule 48 and therefore the government advocate argues that state is competent to ensure recovery of royalty. ..... the section 15 of the 1957 act empowers the state government to frame rules in respect of minor minerals and under sub section (1)(g), the rules may provide for fixing and collection of royalty . .....
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