Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 section 9 omission of section 4 Court: guwahati Page 11 of about 836 results (0.759 seconds)

Daelim Industrial Co. Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... of the act denned works contract. but the entire turnover relating to a works contract is not taxable. it is the value of the goods used in the works contract as distinguished from the labour and service component that has become taxable by virtue of the legal fiction of 'deemed sale' introduced by the 46th amendment to the ..... production of proof of payment of tax by the sub-contractors. the logic is plain and simple. if the turnover relatable to the sub-contractor has already suffered taxation at the hands of the sub-contractor, such turnover is liable to be excluded from the turnover of the principal contractor subject to proof of payment of tax ..... and determine. consequently, while setting aside the aforesaid part of the assessment order the same shall now be re-determined by the assessing authority, in accordance with the law laid down in the present judgment and order.9. for the reasons aforesaid, this writ petition is allowed to the extent indicated above. the assessing officer will now .....

Shri Parimal Gowala and ors. Vs. State of Tripura

Court : Guwahati

..... reliable evidence. by section 9 of the criminal law (amendment) act 2005 (act no. 2 of 2006) sub-section (2) has been inserted to section 154 of the evidence act. section 9 of the criminal law (amendment) act, 2005 (no. 2 of 2006) read as follows:9. amendment of section 154 of act 1 of 1872.-- in the indian evidence act, 1872, section 154 shall be numbered as ..... emerges from the above discussion is that notwithstanding the fact that ext. p/1 has been treated as the fir, the nomenclature so used was misconceived under the law and the same was nothing, but a statement made by pw-1 to the police during the coursed of investigation of the case. the utility of the previous ..... against the judgment and order convicting them under section 364/302 and 34, ipc cannot dispose of the appeal without going into the facts and the question of law involved in the case. the disposal of the appeal on the basis of some general observation without making any effort to go into the evidence on record would .....

Mutum Seityaban Singh Vs. State of Manipur

Court : Guwahati

..... ) sub-section (2) has been inserted to section 154 of the evidence act. section 9 of the criminal law (amendment) act, 2005 (mo. 2 of 2006) read as follows:chapter-iv amendment to the indianevidence act, 18729. amendment of section 154 of act 1 of 1872-in the indian evidence act, 1872, section 154 shall be numbered as sub-section (1) thereof and ..... of giving opportunity to him for enabling him to explain them. the examination was done in a perfunctory manner disregarding the above mentioned well settled position of law. the said material circumstances can very well be ascertained on careful reading of the statements of the witnesses in the record. we do not think it necessary ..... the innocence. the apex court in c. chenga reddy v. state of a.p. : 1996crilj3461 held that:in a case based on circumstantial evidence, the settled law is that the circumstances from which the conclusion of guilt is drawn should be fully proved and such circumstances must be a conclusive in nature. moreover, all the .....

Chem Trade India (P) Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

Reported in : (2010)27VST421(Gauhati)

..... /pt-ii/20 dated july 29, 2005 issued by the commissioner and secretary to the government of assam, finance (taxation) department, dispur and published on the same date in the assam gazette (extraordinary), amendments to the act were introduced in exercise of powers conferred by section 17 thereof whereby, inter alia, the words 'power tillers' were ..... implement, in the considered opinion of this court, the same ipso facto does not signify that at the commencement of the act, such a recognition was neither in contemplation nor approved by the law makers.21. on a totality of the considerations as hereinabove, the clarification provided by the commissioner of taxes as corrected ..... .c. no. 2014 of 2009 dated august 5, 2009, assam vide the impugned order cannot be sustained in law and on facts. the petitioners' endeavour to obtain the same under section 105 of the act does not disentitle it to question the unfavourable finding under article 226 of the constitution of india. axiomatically therefore, .....

Dwarika Prasad Vs. State of Assam

Court : Guwahati

..... ought to try and secure the presence of one or more independent persons when he takes action under any of the provisions mentioned in the sub-section. prior to its amendment by act xlix of 1964, sub-section (7) ran thus: where the food inspector takes any action under the clause (a) of sub-section (1) . he shall, as ..... this court is of the considered view that the conviction against the petitioner is erroneously and illegally recorded by the trial magistrate and the appellate court which cannot sustain in law. 16. in the result, this criminal revision is allowed. the impugned judgment and order of conviction and sentence passed by the trial magistrate dated 25-7-2002 and ..... provision of rule 9 (e) of the rules 1955, therefore would severely affect the trial as against the petitioner and conviction so recorded would not therefore stand in law. there is ample evidence on record to show that the food inspector (p.w.1) prepared a memorandum of his actions while taking sample of the mustard oil .....

Swapan Kumar Paul Vs. Oil and Natural Gas Corporation Ltd. and ors.

Court : Guwahati

..... article 366 of the constitution of india. the meaning of 'sale' for the purpose of tax on sale or purchase of goods has been extended by the constitution (46th amendment act, 1982).in view of sub-clause (d) of clause (29a) of article 366 of the constitution of india, a tax can be levied on sale or purchase of ..... , sana, the learned senior govt. advocate having referred the following citations contends that the rules and regulations under a statute have becorne part of the statutory law having the force of law itself and according to mr. sana, the statement of objects and reasons of a legislation is to be taken into consideration for practical interpretation of a piece ..... not applicable in the present cases, the learned senior counsel for the petitioners contends. there is no other provision under the act itself for recovery of tax by way of deduction at source or by way of advance taxation and as such according to the learned senior counsel for the petitioners, sub-rule (2) of rule 3a of the .....

In Re: Lalit Kalita and ors.

Court : Guwahati

..... eroded. it is for the purpose that the courts are entrusted with extraordinary powers of punishing for contempt of court those, who indulge in acts, which tend to undermine the authority of law and bring it in disrepute and disrespect by scandalizing it. when the court exercises this power, it does not do so to vindicate the ..... by the amendment to section 13 of the contempt of courts act, 1971 (by act vi of 2006), though hedged in by the requirement of being ..... the judicial verdict, unless, of course, the same can be established as an existing fact. it is the above category of acts or publications that would fall within the prohibited degree warranting action in contempt law.17. a word on the defence of truth in a contempt proceeding. statutory recognition of truth as a defence brought about .....

Bharat Hydro Power Corporation Ltd., Guwahati and ors. Vs. State of As ...

Court : Guwahati

..... for consideration and receives assent of the president though the state law is inconsistent with the central act, the law made by the legislature of the state prevails over the central law and operates in that state as valid law. if parliament amends the law, after the amendment made by the state legislature has received the assent of the ..... president, the earlier amendment made by the state legislature, if found inconsistent with the central amended law, both central law ..... being a local authority, the state electricity board shall -- (a) in the case of a license granted before the commencement of the indian : electricity (amendment) act, 1959 (32 of 1959) on the expiration of each such period as is specified in the license; and(b) in the case of a license granted .....

Shikhar Chand Falodia and anr. Vs. Sushil Kumar Sanganeria and Brother ...

Court : Guwahati

..... contentions with equal force, dr. lal has argued that the revision petition, in the face of section 115 of the code of civil procedure (amendment) act, 2000 being against an interlocutory order is clearly not maintainable in law, and is liable to be rejected in limine. he further argued that having regard to the orders passed, article 227 of the constitution of india ..... ., appellant v. moji ram, respondent, reported in air 1978 sc 484 observing that, procedural law is intended to facilitate and not to obstruct the course of substantive justice. the amendment of the code introduced by the code of civil procedure amendment act, 1999 and by the code of civil procedure amendment act, 2002. though essentially for the purpose of expeditious disposal of civil suits and proceedings .....

New India Assurance Co. Ltd. Vs. City Lyngdoh and ors.

Court : Guwahati

Reported in : 2010ACJ86

..... occasion to examine the contours of section 147 of the motor vehicles act with reference to its amendment in the year 1994. after adumbrating to the provisions of law and various authorities on the issue, their lordships have held that, no doubt after the 1994 amendment the owner of the goods or its authorised representative travelling in ..... the truck with their goods are covered under the statutory policies but any person not being the owner of the goods is not covered under the act ..... the present case since the age of the claimant no. 1 appears to have been inserted in the affidavit (unsworn) after putting white fluid.(v) the amended claim application was accepted without there being any signature of the claimants or their lawyer nor was it supported by any authenticated verification/affidavit.(vi) in the written .....