Court : Guwahati
..... , manipur and meghalaya. the firm's responsibilities are limited to the extent of assisting the state government to sell lottery tickets. the petitioner firm has been regularly filing income-tax returns before the income-tax authorities which were finalised after scrutiny. the business premises of the petitioner firm as well as the residential and official ..... 1999. the petitioner firm registered in the year 1991 has been engaged in the business of lottery of the government of sikkim as per agreement dated october 22, 1991. according to the petitioner firm, the provisions of the income-tax act, 1961, are not applicable in the state of sikkim and, therefore, the question of it ..... writ petition challenging the search and seizure conducted by the income-tax department under section 132 of the act of 1961 in the residence of the petitioner at tinsukia. he claimed to be an employee of m/s. jyoti and company, an agent of lotteries organised by the state governments. according to him, in addition .....
Tag this Judgment!Court : Guwahati
..... , the petitioner asserted that it has a branch office at silpukhuri, guwahati, and m/s. guwahati agencies function as agent of the petitioner firm and sells lottery tickets, on behalf of the petitioner firm, in the state of assam and income derived from such sales has been duly reflected in the books of account.(ii ..... the report of the cag contains sweeping adverse remarks against the petitioner firm indicating that the firm was involved in some sort of scam with the directorate of lotteries, nagaland. the search and seizure were carried out during the period, when the cag's report was pending with the state legislature of nagland. the respondent ..... that the person, to be proceeded against, was found carrying rs. 4 lakhs was not regarded as 'information' sufficient for the purpose of search and seizure under the income-tax act.92. what the decisions in ajit jain : [2003]260itr80(sc) ; coca-cola export corporation : [1998]231itr200(sc) and vindhya metal corporation : [1997]224itr614(sc) .....
Tag this Judgment!Court : Guwahati
Reported in : (2005)196CTR(Gau)318,[2005]275ITR502(Gauhati)
..... , the petitioner asserted that it has a branch office at silpukhuri, guwahati, and m/s. guwahati agencies function as agent of the petitioner firm and sells lottery tickets, on behalf of the petitioner firm, in the state of assam and income derived from such sales has been duly reflected in the books of account.(ii ..... the report of the cag contains sweeping adverse remarks against the petitioner firm indicating that the firm was involved in some sort of scam with the directorate of lotteries, nagaland. the search and seizure were carried out during the period, when the cag's report was pending with the state legislature of nagland. the respondent ..... that the person, to be proceeded against, was found carrying rs. 4 lakhs was not regarded as 'information' sufficient for the purpose of search and seizure under the income-tax act.92. what the decisions in ajit jain : [2003]260itr80(sc) ; coca-cola export corporation : [1998]231itr200(sc) and vindhya metal corporation : [1997]224itr614(sc) .....
Tag this Judgment!Court : Guwahati
..... rejoinder affidavit, the petitioner asserted that it has a branch office at silpukhuri, gauhati, and ws. gauhati agencies function as agent of the petitioner firm and sells lottery tickets, on behalf of the petitioner firm, in the state of assam and income derived from such sales has been duly reflected in the books of account.(ii ..... report of the cag contains sweeping adverse remarks against the petitioner firm indicating that the firm was involved in some sort of scam with the directorate of lotteries, nagaland. the search and seizure were carried out during the period, when the cag's report was pending with the state legislature of nagaland. the respondent ..... imperative to note is that in ito v. seth bros. : [1969]74itr836(sc) , the apex court, while considering the action taken under section 132 of the income tax act, 1961, held as under :'. . . if the action of the officer issuing the authorization or of the designated officer is challenged, the officer concerned must satisfy the court .....
Tag this Judgment!Court : Guwahati
..... justice and that it must be conferred by statute and can be exercised only as permitted by statute. referring to many fiscal statutes like central excise and salt act, customs act, sales tax of various states and many other similar statutes which mandate deposit of disputed amount as a condition precedent for entertaining appeal, it held that such deposits merely regulates ..... entertain' in relation to the filing of an appeal, as is also the mandate of sub-section (5) of section 39 of the act this court in lakhsmiratan engineering works ltd. v. assistant commissioner (judicial) i, sales tax, kanpur range, kanpur (1968) 21 stc 154; air 1968 sc 438 observed:'to begin with it must be noticed that the proviso ..... object being to keep in balance the right of the aggrieved person and the right of the state to speedy recovery of tax.11. the act has been enacted and the right of appeal provided with a dual purpose of protecting the interests of the assessee and also to safeguard the interests of the .....
Tag this Judgment!Court : Guwahati
..... 'district magistrate' or 'additional district magistrate' appointed under the cr.pc in mizoram can be appointed as 'special judge' for the purpose of the prevention of corruption act. referring to the earlier notifications it is the stand of the government of mizoram that the respondent no. 5 had already worked as additional district magistrate, lunglie and aizawl ..... fund through some local firms and that the business operation of the said petitioner is carried out through some local mizo firms so as to claim exemption in income tax liability.3. on receipt of the aforesaid fir, the police registered a case being aizwal p.s. case no. 631/96 under section 120b of ipc ..... , shri lal thanhawla and involving the petitioners and some others, on the basis of some reported discoveries made during the course of search investigation conducted by the income tax department in the business premises of the petitioner in wp(c) no. 5628/2003 where the petitioner in wp(c) no. 5832/2003 is a part time .....
Tag this Judgment!Court : Guwahati
..... persons, authorities and the state. the power of superintendence conferred upon every high court by article 227 is a supervisory jurisdiction intended to ensure that subordinate courts and tribunals act within the limits of their authority and according to law [see state of gujarat v. vakhatsinghji vajesinghji vaghela : [1968]3scr692 ahmedabad mfg. & calico ptg. co. ..... argument could not be advanced in the light of decision of supreme court in 1986 sc 488 lakshmiratan engineering works ltd. v. asstt. commissioner (judicial) i, sales tax, kanpur range, kanpur and anr. where distinction was explained between 'appeal' and 'memorandum of appeal' in reference to order 41 of cpc. as per para 10 ..... means that the appeal such as was filed will not be admitted to consideration unless there is satisfactory proof available of the making of the deposit of admitted tax.12. for convenience order 41, rule 2 of cpc is provided as below:grounds which may be taken in appeal, - the appellant shall not, except .....
Tag this Judgment!Court : Guwahati
..... : 2002crilj2942 .12. mr. sunil gupta, learned counsel appearing for the petitioner, contended that the remedy before the tribunal under the u.p. public service tribunal act is wholly illusory inasmuch as the tribunal has no power to grant an interim order. therefore, he contends that the high court ought not to have relegated the petitioner ..... ; (ii) where there is failure of principles of natural justice; or (iii) where the orders or proceedings are wholly without jurisdiction or the vires of an act is challenged.37. in the instant case, learned counsel for the petitioner emphasized on the principle no. (ii). apart from the fact that to attract this principle ..... initiated thereunder including the passing of the final order dated 31-10-2001 are yet to attain the finality.3. the petitioner, a company registered under the companies act, 1956, represented by the petitioner no. 2 is engaged in the business of manufacture and sale of plywood products. formerly the company was known as sudarsan .....
Tag this Judgment!Court : Guwahati
..... and relevant justifying the discharge of a probationer, mere omission to mention the same in the order would not necessarily be fatal if taken note of and acted upon by the authority concerned. the sequence of events noticed hereinabove and the relevant facts available before the administrative committee proclaim that its resolution followed a well ..... became confirmed under the said rules, the apex court reiterated its view in sukhbans singh, surpa, and concluded that even though a probationer may have continued to act in the post to which he was appointed on probation, he could not become a permanent servant merely because of efflux of time, unless the rules of ..... on 10/9/2002, the informant had submitted a complaint before the registrar general of this court stating about the same and leveling other allegations against him as well. acting on this complaint, the registrar (i & e) of this court by his letter dated 16/ 11/2002 requested the chief judicial magistrate, tinsukia, to submit .....
Tag this Judgment!Court : Guwahati
..... grievance expressed in both the petitions is against the respondents' refusal to release the petitioners to take up employment as a lower division clerk with the customs, excise and service tax appellate tribunal (hereinafter referred to as the tribunal) following their selection therefor.2. i have heard dr. b. ahmed, learned counsel for the petitioners and mr. n. borah, learned central .....
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