Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2005 chapter iv repeal and saving Court: guwahati Page 1 of about 6 results (0.130 seconds)

Manjushree Extrusions Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... the assam (sales of petroleum and petroleum products including motor spirits and lubricants) taxation act, 1955 (assam act ix of 1956).4. the assam purchase tax act, 1967 (assam act xix of 1967).(2) notwithstanding the repeal of the aforesaid laws by this act and save as otherwise provided in sub-section (3), all rules, notifications, ..... of the industrial policy of 1982-86. the above benefit was statutorily recognised in the tax concessions act, 1986 amending sales tax act, 1947 and by inserting a new section therein. as per the concessions act, tax concessions provided to the new industrial unit were available for a period of 5 years from ..... , modernisation and diversification. the assam industries (sales tax concessions) act, 3986 was enacted in the year 1987 amending certain provision of the existing sales tax law and granting sales tax exemption to the new industries. according to the petitioners, the above act was made applicable to the new industries established within october 15, .....

State of Assam and ors. Vs. Chhotabhai Jethabhai Patel Tobacco Product ...

Court : Guwahati

..... the appeal and the writ petitioners is that the said provision having been omitted and there being no saving clause in the second amendment act saving all the actions already taken under the omitted provision of law, all actions taken have become non-existent as if these actions were never taken at all and the said provision having been ..... 1scr427 it has been submitted that it is not unconstitutional for the legislature to leave it to the executive to determine the details relating to the working of the taxation laws, such as selection of persons on whom the tax is to be levied, rates at which it is to be charged in respect of different classes of goods ..... construed as violative of article 301. according to the learned aag, the fetters imposed by articles 301 and 303(1) upon the state legislature to enact a taxation law or non-taxation law can be lifted-(i) by a non-discriminatory tax within the constraints of article 304(a) even though it interferes with the movement part of the trade and .....

M.S. Associates, Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... constitution against the union of india and other instrumentalities of the union government located in delhi. to remedy this situation, clause (1a) was inserted by the 15th amendment act, 1963, conferring thereby on the high court's jurisdiction to entertain a petition under article 226 against the union of india or any other body or authority, ..... be such as may from time to time be defined by the legislature by law, and, until so defined, shall be those of that house and of its members and committees immediately before the coming into force of section 26 of the constitution (forty-fourth amendment) act, 1978.(4) the provisions of clauses (1), (2) and (3) ..... known fact of our economic life that huge sums of unaccounted money are in circulation endangering its very fabric. in a country which has adopted high rates of taxation a major portion of the unaccounted money should normally fill the government coffers. instead of doing so it distorts the economy. therefore, in the interest of the .....

Navendra Kumar Vs. Union of India and Another

Court : Guwahati

..... us take section 354 ipc. even before the enactment of criminal law (amendment) act, 2013, which introduced amendments in indian penal code, crpc, evidence act, etc., there were some states, which had already amended some of the features of section 354 ipc. 94. thus, in the state of andhra pradesh, sec. 354 ipc andhra pradesh act 6 of 1991 read as follows: 354. assault or criminal force ..... extent it contravenes or is repugnant to the said provision. the act of 1941 creating the liability of the railways to taxation by local authorities was passed by the then central legislature which was a federal legislature of india. the present central legislature namely, the parliament has not enacted any law after coming into force of the constitution making any provision affecting the .....

M.S. Associates, Vs. Union of India (Uoi) and ors.

Court : Guwahati

Reported in : (2005)196CTR(Gau)318,[2005]275ITR502(Gauhati)

..... constitution against the union of india and other instrumentalities of the union government located in delhi. to remedy this situation, clause (1a) was inserted by the 15th amendment act, 1963, conferring thereby on the high court's jurisdiction to entertain a petition under article 226 against the union of india or any other body or authority, ..... be such as may from time to time be defined by the legislature by law, and, until so defined, shall be those of that house and of its members and committees immediately before the coming into force of section 26 of the constitution (forty-fourth amendment) act, 1978.(4) the provisions of clauses (1), (2) and (3) ..... known fact of our economic life that huge sums of unaccounted money are in circulation endangering its very fabric. in a country which has adopted high rates of taxation a major portion of the unaccounted money should normally fill the government coffers. instead of doing so it distorts the economy. therefore, in the interest of the .....

M.S. Associates Vs. Uoi

Court : Guwahati

..... shall be such as may from time to time be defined by the legislature by law, and, until so defined, shall be those of tbat house and of its members and committees immediately before the coming into force of section 26 of the constitution (forty-fourth amendment) act, 1978.(4) the provisions of clauses (1), (2) and (3) shall ..... not. it is often stressed by the court that judicial review is not against a decision under attack but against the decision making process. in h.b. gandhi excise and taxation officer-cum-assessing authority v. gopi nath & sons , the supreme court observed as under :'. . . judicial review, it is trite is not directed against the decision ..... known fact of our economic life that huge sums of unaccounted money are in circulation endangering its very fabric. in a country which has adopted high rates of taxation a major portion of the unaccounted money should normally fill the government coffers. instead of doing so it distorts the economy. therefore, in the interest of the .....

Ratan Acharjee Vs. State of Tripura

Court : Guwahati

..... , 376-c and 376-d. 'rape' is defined in section 375. sections 375 and 376 have been substantially changed by the criminal law (amendment) act, 1983, and several new sections were introduced by the new act i.e. sections 376-a, 376-b, 376-c and 376-d. the fact that sweeping changes were introduced reflects the legislative intent ..... trial court to acquittal.19. on careful appreciation and re-appreciation of evidence on record, hearing the learned counsel for the parties and applying the principles of law enunciated by the apex court as discussed earlier. i would uphold and conform the judgment dated 31.03.2006 passed by the learned trial court convicting and ..... rape, 'carnal knowledge' means the penetration to any the slightest degree of the organ alleged to have been carnally known by the male organ of generation (stephen's criminal law, 9th edn., p. 262). in encyclopedia of crime and justice (vol. 4 p. 1356) it is stated'...even slight penetration is sufficient and emission is unnecessary'. .....