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
..... and not what logically follows from it. (see lord halsburry in quinn -vs- leathem, 1901 ac 495). [39] as has been held by the apex court in cit -vs- sun engg. works (p) ltd. reported in 1992 (4) scc 363, it is neither desirable nor permissible to pick out a word or a sentence from ..... of argument advanced by the learned counsel representing the respondents is towards questioning the very maintainability of the writ petitions on the ground that the governor having acted with his domain, competence and jurisdiction towards passing the impugned orders, the same cannot be called in question invoking the jurisdiction of this court under article ..... , for summoning the assembly, under the rules of procedure and conduct of business of the arunachal pradesh legislative assembly. in discharging this function, the governor acts as a constitutional head and therefore his decision to pre-pone the assembly session without advice of the chief minister and primarily on requisition made by the opposition .....
Tag this Judgment!Court : Guwahati
..... jurisdiction on account of its website being accessible in delhi first, as bulk of the submissions have been advanced on this issue. section 134(2) of the act uses the expression "carries on business". the objective of inserting section 134(2) was to provide the plaintiff a convenient forum to file a suit for infringement, ..... of the aforesaid discussion, we are of the considered opinion, that the submissions of the learned counsel for the appellant that seciton 134 of the trade marks act overrides the provisions of section 20 of the code of civil procedure and that it impliedly repeals the said provisions, is found to be devoid of merit and ..... plaintiff, a partnership firm, has its registered office at khairthal in the district of alwar, rajasthan. respondent no. 1 is also a company incorporated under the companies act, 1956 and has its registered office bhagwati sadan, swami dayanand marg, alwar, rajasthan and such a company is also engaged in the business of manufacturing and marketing of .....
Tag this Judgment!Court : Guwahati
..... complaints, such course of action cannot, but be described as ex facie unacceptable and arbitrary. in such a situation, one cannot help, but regard such unexplained act as an act of arbitrariness and reflective of bias, prejudice and mala fide. 76. while respondent nos. 4 and 5 have been treated with favour as can be clearly ..... once the authority exercises its power to hold such an enquiry and whenever the enquiry affects the character or service reputation of a person subject to the air force act, 1950, then, compliance with the requirements of the provisions, embodied in rule 156(2), would be mandatory. 130. while considering the question of compliance with ..... on 12 counts. (viii) the court of inquiry, according to the respondents, conducted the proceeding strictly in compliance of the various provisions contained in air force act and the rules framed thereunder and, thus, the proceedings, in question, its finding as well as all subsequent actions cannot be set aside and quashed, though .....
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 .....
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
..... , 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) .....
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