Judgment Search Results Home > Cases Phrase: patents amendment act 2005 section 78 repeal and saving Court: guwahati Page 1 of about 25 results (0.411 seconds)

Pinku Trading Corpn. and anr. Vs. Bank of Baroda and ors.

Court : Guwahati

..... when the above judgment was delivered the apex court knew about the provisions of section 100a of the amendment act and hence, by implication it may be held that pending letters patent appeals are not disturbed by the amending act. we are unable to agree with the above submission as there can not be any implied decision. ..... substituted by the above referred amendment acts reads as follows : '100a. no further appeal in certain cases. - notwithstanding anything contained in any letters patent for any high court or in any ..... us. the only factual aspect involved is that all these letters patent appeals were filed and pending before this court as on 1.7.2002, the date on which the code of civil procedure (amendment) act, 1999 and the code of civil procedure (amendment) act, 2002 were made effective or operative. 4. section 100a as .....

Commissioner of Income-tax Vs. Smt. Eva Raha

Court : Guwahati

..... orders which had been rendered by the tribunal were good and valid when they were so rendered. but the orders so rendered are patently invalid and wrong by virtue of the retrospect tive operation of the amendment act. therefore, when the application for rectification was made within the period of limitation prescribed under section 254(2) of the ..... which was good and valid when it was made should be treated as patently invalid and wrong by virtue of the retrospective operation of the amendment act. but such a result is necessarily involved in the legal fiction about the retrospective operation of the amendment act. if, as a result of the said fiction, we must read the ..... must be held to affect even completed assessments. ' (emphasis* added).27. as such the high court held that there was great similarity in the language used in the amending acts and the supreme court held in venkatachalam, ito v. bombay dyeing and mfg. co. ltd. : [1958]34itr143(sc) that such provisions ' must be held to affect .....

Banwarilal Chowkhani Vs. Commissioner of Wealth-tax

Court : Guwahati

..... matter to the iac who imposed an order of penalty by his order dated november 29, 1971. meanwhile as section 274(2) of the income-tax act had been amended by the t.l. (amend.) act, 1970, with effect from april 1, 1971, under which the iac did not have jurisdiction to impose penalty in such matters. on the question ..... from the sub-court to the high court and from the high court to the federal court under the federal court (enlargement of jurisdiction) act, 1947, read with clause 39 of the letters patent (mad) and sections 109 and 110 of the cpc provided the conditions thereof were satisfied, unless that right had been taken away expressly or ..... by necessary intendment by any subsequent enactment. 15. the constitution by article 395 repealed the govt. of india act and thereby abolished the federal court. it, .....

Kajal Chandra Deb Vs. State of Tripura and ors.

Court : Guwahati

..... appeal has now become inoperative in view of section 100a of the code of civil procedure, 1908, which was inserted in the code by the code of civil procedure (amendment) act, 1976, under which no further appeal is to he against the judgment of single judge of the high court in a second appeal.' 8. in the above case, ..... appeal. this application was rejected by another single judge before whom it had been listed. without leave from the single judge, the maker of the application, filed the letters patent appeal in question. 19. the division bench held in ratanlal's case, air 1949 nagpur 188, that in entertaining and deciding application under order 41, rule 21 read ..... order passed by the learned single judge exercising second appellate jurisdiction in the second appeal, is barred by section 100a, c. p. c. notwithstanding anything contained in any letters patent. mr. saha contends that in view of section 100a, c. p. c. section 104, c, p. c. can be invoked only in an appeal against an appellate .....

Prabir Kumar Das and ors. Vs. Amulya Bhushan Paul

Court : Guwahati

..... the lpa in accordance with law. however, before the lpa could be taken up for hearing, the code underwent another set of broad based amendments and in terms of the civil procedure code amendment act, 2002, the provisions of letters patent appeal have been done away with. then the question arose as to whether the lpa was maintainable. a division bench of this court pinku trading ..... corporation v. bank of baroda reported in (2004) 2 gauhati lr 478, has. however, laid down that the letters patent appeal, which have been instituted before coming into force of the said amendment act, arc maintainable. the lpa has accordingly been taken up for hearing by us.2. the case of the plaintiff appellants may, in brief, be .....

Phanidhar Kalita Vs. Saraswati Devi and anr.

Court : Guwahati

..... on to the exercise of jurisdiction in a second appeal so far as the high court is concerned. needless to record that the code of civil procedure (amendment) act, 1976 introduced such an embargo for such definite objectives and since we are not required to further probe on that score, we are not detailing out, but ..... .15. mr. c.k. sarma baruah, learned senior counsel appearing for the respondents made an illuminating submissions about the meaning of 'substantial question of law' as occurring in the amended section 100 of the cpc, by referring to the decisions of the apex court--1. : hero vinoth seshammal2. : santosh hazari v. purushottam tiwari3. : rajeswari v. puran ..... the power of interfering the finding based on surmise and conjectures and the perverse finding not based on legally acceptable evidence as well as the finding which are patently contrary to law declared by the supreme court inasmuch as it would be a substantial question of law. the apex court in kulwant kaur and ors. v .....

Jyotish Memorial Hospital and anr. Vs. State of Assam and ors.

Court : Guwahati

..... 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 documents as required and sought for by the respondent authorities having been furnished, their refusal to grant registration and the licence is in patent breach of the provisions of the act and the assam health establishment rules, 1995 (hereinafter referred to as the 'rules') and is thus liable to be adjudged as such. ..... the inspection could not be completed due to non-receipt of the related documents of the institution. thereafter by letters dated 5.2.2003 and 23.8.2005, the authority required the petitioners to furnish the documents referred to therein. in response thereto, the petitioners submitted documents with the joint director of health .....

Lankashi Tea and Seed Estates P. Ltd. and anr. Vs. Commissioner of Tax ...

Court : Guwahati

..... dated october 31, 2005, on the administrative side for a conclusive resolution read as follows:(i) whether in view of the provisions of section 8(2)(f)(vii) of the assam agricultural income-tax act, 1939, as amended by the assam act xxiii of 1989 with effect from december 28, 1989, (for short 'the assam act'), unpaid cess under ..... the averments and submissions advanced on 29 behalf of the petitioners, mr. choudhury, learned additional advocate general, assam, has emphatically contended that there was no patent illegality or any jurisdictional error in disallowing the deduction of the expenditure claimed by the petitioners on account of unpaid amount of cess payable under the land ..... officer below do not call for any interference.61. due to specific limitation/restriction embodied in the provision of section 8(2)(f)(vii) of the assam act on being amended and bearing in mind the fact situation occurred in gemini cashew's case as already recorded in paragraphs 24(b) and (c)(pages 528 and 529 .....

The Union of India (Uoi) Vs. D.S. Narula and Co.

Court : Guwahati

..... 1). in that case the question was whether in view of the provisions of section 39 of the act a second appeal under letters patent is maintainable. their lordships held that the arbitration act which is consolidating and amending act, being substantially in the form of a code relating to arbitration must be construed without any assumption that ..... it was not intended to alter the law relating to appeals. their lordships further observed that words of the act are ..... firmly established in india and remitting or setting aside an award solely because it is unreasoned would mean virtually introducing by a judicial verdict an amendment to the act when it is not been in the law for nearly 7 or 8 decades. 5. before i proceed further to consider the contentions regarding .....

Phanidhar Kalita Vs. Saraswati Devi and anr.

Court : Guwahati

Reported in : 2007(3)GLT199

..... on to the exercise of jurisdiction in a second appeal so far as the high court is concerned. needless to record that the code of civil procedure (amendment) act, 1976 introduced such an embargo for such definite objectives and since we are not required to further probe on that score, we are not detailing out, but ..... .15. mr. c.k. sarma baruah, learned senior counsel appearing for the respondents made an illuminating submissions about the meaning of 'substantial question of law' as occurring in the amended section 100 of the cpc, by referring to the decisions of the apex court--1. : hero vinoth seshammal2. : santosh hazari v. purushottam tiwari3. : rajeswari v. puran ..... the power of interfering the finding based on surmise and conjectures and the perverse finding not based on legally acceptable evidence as well as the finding which are patently contrary to law declared by the supreme court inasmuch as it would be a substantial question of law. the apex court in kulwant kaur and ors. v .....