Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2005 section 5 amendment of section 80 ia Court: guwahati Page 7 of about 273 results (2.245 seconds)

Satyendra Kumar Pal and anr. Vs. Collector of Central Excise and Land ...

Court : Guwahati

..... 178a is that the central government had appointed a commission known as the taxation enquiry commission which by its report recommended the adoption of the principles underlying section 178a in order to minimise smuggling. the commission recommended the amendment of the sea customs act firstly to make smuggling a criminal offence, and secondly empowering customs officers ..... proceeded in accordance with the essential require t ments of the jaw which it was meant to minister. mere formal or technical errors, even though of law. will not be sufficient to attract this extraordinary jurisdiction.then examining the facts of that case it was held that the errors over which the high court ..... : 1958crilj1355 .the contention of the petitioner is that the order of the collector of central excise and land customs is manifestly erroneous on a question of law. it is not disputed that a writ of certiorari will only lie if the authority has exceeded its jurisdiction or in the exercise of its jurisdiction it .....

V.S.T. Industries Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... and misc. case no. 916/2001. in misc. case no. 916/2001, a prayer for certain amendments to the writ petitions was made in view of the amendments brought to the assam taxation (on luxuries) act, 1997 by enacting the assam taxation (on luxuries) (amendment) act, 2000 assailing the legality and validity of the amendment act of 2000. by incorporating various paragraphs in the writ petition by way of ..... facts with the participation and in the presence of the parties. unless, the high court is satisfied that the show cause notice was totally non est in the eye of law for absolute want of jurisdiction of the authority to even investigate into facts, writ petitions should not be entertained for the mere asking and as a matter of routine and ..... the grounds as may be available to them without any further delay and thereafter the matter should be brought to its logical end by the concerned authority in accordance with law.16. the miscellaneous application shall stand dismissed.

Magus Construction Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Guwahati

..... observed as under:over the years, while attempts have been made to widen the tax base for domestic indirect taxes, the service sector has not been subjected to taxation. yet this sector accounts for about 40 per cent of our gdp and is showing strong growth. there is no sound reason for exempting services from ..... taxation, when goods are taxed and many countries treat goods and services alike for tax purposes. the tax reforms committee has also recommended imposition of tax on ..... . a consequential amendment to article 270 of the constitution was also made enabling thereby the parliament to formulate, by law, principles for determining the modalities of levying the 'service tax' by the central government and collection of the proceeds thereof by the central government as well as the state governments.13. the finance act, 1994, provides the method of levy .....

Radha Krishna Jalan Vs. Commissioner of Income Tax

Court : Guwahati

..... other income and his share of income from the firm. it is, therefore, clear that under the provisions of the 1922 act, neither the unregistered firm nor the registered firm was subjected to double taxation. after the amendment in 1956, till 31st march, 1993, the unregistered firm continued to be assessed to tax as distinct entity as before and ..... a unit of assessment in point of fact, and the income which accrues cannot be said to be an huf. there is nothing in the indian it law or the law of partnership which prevents the members of a hindu joint family from dividing any asset. such division must, of course, be effective so as to bind the ..... pharmaceuticals ltd. v. state of maharashtra : air1989sc2227 ; sutlej cotton mills ltd. v. cit : [1991]187itr182(sc) and pandian chemicals ltd. v. cit : [2003]262itr278(sc) which crystallize the law relating to the interpretation of the taxing statute.8. section 10(2a), so far it relates to the case at hand, provides that the income of a person being a .....

Assam Company Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

..... in any way binding on the agricultural income-tax officer.'15. in the case of tata tea ltd. : [1988]173itr18(sc) , the kerala agricultural income-tax (amendment) act, 1980, and the bengal agricultural income-tax (amendment) act, 1980, were under challenge before the supreme court under article 32 of the constitution. the explanation to section 2(a)(2) of the kerala agricultural income-tax ..... to the taxation of agricultural income. we also agree that the state legislature is free to provide the method of computation of the taxable agricultural income and is free to allow any particular deductions from the gross income as it considers fit. it is not disputed for the respondent that the power of the state legislature to enact a law in respect .....

State of Nagaland and anr. Vs. Uco Bank and ors.

Court : Guwahati

..... . in union of india v. hindalco industries, [2003] 5 scc 194, in para-12, the supreme court held : '12. there can be no doubt that in matters of taxation, it is inappropriate for the high court to interfere in exercise of jurisdiction under article 226 of the constitution either at the stage of the show-cause notice or at ..... - by assuming jurisdiction where there exists none, or (ii) in excess of its jurisdiction - by oversleeping or crossing the limits of jurisdiction, or (iii) acting in flagrant disregard of law or the rules of procedure or acting in violation of principles of natural justice where there is no procedure specified, and thereby occasioning failure of justice.' from this decision, it is amply ..... case where the ratio available in surya devi rai v. ram chander rai and ors., [2003] 6 scc 675 will apply. the supreme court with reference to the amendment of section 115 of the code of civil procedure and its impact on jurisdiction under article 226 and 227 is of the view that the .....

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, .....

Bikul Das and ors. Vs. State of Assam and ors.

Court : Guwahati

..... where the sale price of such goods to be sold (further) by the buyer is fixed by or under any state act...."7. the provision of law was further amended in 1992 by the finance act, 1992. by the said amendment, section 44ac was deleted and section 206c is inserted which is as follows :``206. profits and gains from the business ..... . 47 and 51 have been made admissible to the l-13 licensees. these rates have been made subject to further revision with the prior permission of the excise and taxation commissioner. the state admits that as per condition no. 47 of the annual excise announcements (1989-90), the exdistillery-cum-bottling plant, mehatpur, price including still head ..... duty for double distilled country liquor in standard, new and recycled (hp excise) bottles for the year 1989-90 have been fixed by the excise and taxation commissioner as under :50% proof (per dozen), 60%proof (per dozen) rs. p.rs. p.(i)quarts750 mls67.0073.35(ii)pints375 mls44.4047.05(iii)nips180 .....

Assam Company (India) Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

..... and (ix) of section 35b(1)(b) of the act.in the decision reported in hukumchand mills ltd. v. cit : [1967]63itr232(sc) , the apex court was seized of the question whether the tribunal was competent to go into the question if the provisions of paragraph 2 of the taxation laws (part b states) (removal of difficulties) order, 1950, ..... services or facilities as may be prescribed.'for the purpose of explaining the activities contemplated under sub-clause (ix) above, rule 6aa was incorporated by the income-tax (eighth amendment) rules, 1981, with effect from august 1, 1981. clause (b) of the said rule, which is relevant for the purpose of this case is quoted hereinbelow :'6aa ..... export markets development allowance as provided under section 35b of the act is to be read with rule 6aa of the rules which provided granting of such allowance in respect of warehouse charges. it was observed that rule 6aa was introduced by the income-tax (eighth amendment) rules, 1981, with effect from august 1, 1981. the .....

Bikul Das and ors. Vs. State of Assam and ors.

Court : Guwahati

Reported in : (1998)150CTR(Gau)227

..... where the sale price of such goods to be sold (further) by the buyer is fixed by or under any state act....'7. the provision of law was further amended in 1992 by the finance act, 1992. by the said amendment, section 44ac was deleted and section 206c is inserted which is as follows :``206. profits and gains from the business of ..... . 47 and 51 have been made admissible to the l-13 licensees. these rates have been made subject to further revision with the prior permission of the excise and taxation commissioner. the state admits that as per condition no. 47 of the annual excise announcements (1989-90), the exdistillery-cum-bottling plant, mehatpur, price including still head ..... duty for double distilled country liquor in standard, new and recycled (hp excise) bottles for the year 1989-90 have been fixed by the excise and taxation commissioner as under :50% proof (per dozen), 60%proof (per dozen)rs. p.rs. p.(i)quarts750 mls67.0073.35(ii)pints375 mls44.4047.05(iii)nips180 .....