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
..... 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 .....
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