Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 section 9 omission of section 4 Sorted by: old Court: guwahati Page 1 of about 836 results (0.096 seconds)

Jyotikana Chowdhurani and Others Vs. Commissioner of Income-tax, Assam ...

Court : Guwahati

..... the indian income-tax act (act xi of 1922 as amended up to date) raise an important and interesting question of law, namely, "whether, on the facts and in the circumstances of this case, the receipts from the sale of sal trees can be said to be agricultural income under section 2(1) and are exempt from taxation under section 4(3) ..... (viii) of the income-tax act".the ..... constituted agricultural processes in the wider sense of the terms as contemplated by the income-tax law, and that accordingly the income derived from the sale of these forest trees should be exempted from taxation under section 4 (3) (viii) of the act. the reference relates to various years of assessment beginning from the years 1946-47 and .....

Ramesh Chandra Dey Vs. the State of Assam and ors.

Court : Guwahati

..... registered dealers within their circles.2. as the law stood earlier, the petitioner was liable to pay sales tax only in the case of sales to non-registered dealers within the state; but section 15 (1) (b) of the act was amended by amending act iv of 1951. as a result of the amendment, the relevant portion of the section reads ..... continuous flow' which is commercially involved in the export process. no 'legal nexus' between these purchases and the actual physical export is required to secure immunity from state taxation. in my judgment the last purchases by the exporters-whether in fulfilment of foreign orders already secured or in anticipation of future orders-must, in a commercial sense, ..... the petitioner being taxed if the case does fall under article 286(1) or article 286(2) and indirect taxation of purchases for sale in calcutta is not hit by that article.43. section 15 (1) (b) as amended, however, does not allow a registered dealer to deduct the turnover of the sales from his gross out- .....

Ramesh Chandra Dey Vs. the State of Assam and ors.

Court : Guwahati

Reported in : [1957]8STC384(Gauhati)

..... registered dealers within their circles.2. as the law stood earlier, the petitioner was liable to pay sales tax only in the case of sales to non-registered dealers within the state; but section 15 (1) (b) of the act was amended by amending act iv of 1951. as a result of the amendment, the relevant portion of the section reads ..... continuous flow' which is commercially involved in the export process. no 'legal nexus' between these purchases and the actual physical export is required to secure immunity from state taxation. in my judgment the last purchases by the exporters-whether in fulfilment of foreign orders already secured or in anticipation of future orders-must, in a commercial sense, ..... the petitioner being taxed if the case does fall under article 286(1) or article 286(2) and indirect taxation of purchases for sale in calcutta is not hit by that article.43. section 15 (1) (b) as amended, however, does not allow a registered dealer to deduct the turnover of the sales from his gross out- .....

Bharat Automobiles Vs. State of Assam

Court : Guwahati

..... '. the written requisition, therefore, is the sine qua non of his liability for taxation, as otherwise, he has no such liability ordinarily under the act. the omission, therefore, to serve a written requisition under the law would amount to an illegality affecting both registration and taxation.28. in the present case, although the board appears to imply that the registration ..... by a wrong note in the rules which referred to the financial year. the definition of the word 'year' has been substituted in section 2 (12) of the act, by amending act xii of 1952, to mean the financial year ; but as it was, the petitioners had originally the option to choose their year, which, as shown in their ..... sales which have taken place either wholly in assam or both in and outside assam during the twelve months immediately preceding the date of the commencement of the amending act exceeded rs, 12,000, shall be liable to pay tax on sales which have taken place or deemed to have taken place in assam on and from .....

Behubar Co. Ltd. Vs. Commissioner of Taxes and ors.

Court : Guwahati

..... sale or purchase of goods other than newspapers. the constitution came into force on 26th january, 1950. the impugned provision was introduced into the sales tax act by an amending act of 1951. the question is whether the second proviso to section 2 (12) is in excess of the powers conferred on the state legislature by entry no ..... purchase as distinguished from sale also justifies the imposition of a levy. by adding the second proviso to section 2(12) the assam state legislature merely permitted taxation of purchases. he amplifies his argument by pointing out that the petitioner in this case purchased tea chests and parts of machinery in calcutta. from calcutta these were ..... are illegal and unauthorised and are liable to be quashed.28. the learned senior government advocate, however, urges that the petitioner had a remedy open under the law itself and should not have applied for a writ without exhausting those remedies. in the first place, i am not satisfied that the dealer has not already .....

Bajranglal Nandalal Vs. Commissioner of Taxes

Court : Guwahati

..... questions of law have been referred to this court :(i) if, in the circumstances of the case, the assistant commissioner of taxes was right in rejecting the appeal on the ground that it was not in compliance with rule 30 of the rules framed under the act?(ii) if in view of the amendment of the court fees act, the provisions ..... if any, for petitions, with a view to carry out the purposes of the act.the main purpose of the act is taxation on sales of goods. in the act, there is provision for appeals, revisions and references, and to carry out the purposes of the act in this behalf, power has been given to the government to charge fee on appeals ..... motor vehicles although purported to deal with the levying of the fee and thus that act became inoperative after the expiry of nine months from the commencement of the central act which dealt with taxation of motor vehicles. (it was remarked in this case, with which we are in complete agreement that 'repeal by implication should not be inferred .....

Murlidhar Jalan Vs. Income-tax Officer, Dibrugarh.

Court : Guwahati

..... of 1954 was promulgated by which two sub-sections (1a) and (1b) were added to section 34 of the indian income-tax act, 1922, with effect from 17th july, 1954. by section 2 of the income-tax (amendment) act, 1954, these two sub-sections were reproduced and two other sub-sections numbers as (1c) and (1d) were added with effect ..... for the period which his income escaped assessment. this provision for settlement of the income-tax liability was introduced in the income-tax act for the first time by the ordinance followed by the amending act. it is to my mind for the benefit of the assessee. instead of going through the procedure of reassessment after notice has been ..... laws to be enacted by the states, that is, in future. it does not apply to the constitution itself and it is not laid down that the other portions of the constitution should be void as against the provisions of part iii."after referring to various american authorities, it was held that "the stamp act being a measure of taxation .....

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 .....

Commissioner of Wealth-tax, Assam Vs. Ahmed Tea Co. (Pvt.) Ltd.

Court : Guwahati

..... of income or profits, or the estate duty act, 1953 (34 of 1953), the expenditure-tax act, 1957 (29 of 1957), or the gift-tax act, 1958 (18 of 1958), -(a) which is outstanding on the valuation data ..... act has been amended. section 20 of the finance act provides that in section 2 of the wealth-tax act, 1957, in clause (m) after sub-clause (ii) the following sub-clause shall be inserted, namely :"(iii) the amount of the tax, penalty or interest payable in consequence of any order passed under or in pursuance of this act or any law relating to taxation ..... mehrotra c.j. - the following question of law has been referred under section 27(1) of the wealth-tax act, 1957 (hereinafter called "the act"), for opinion by income-tax appellate tribunal, calcutta bench :"whether, on the facts and in the circumstances of the case, provisions for taxation amounting to rs. 2,25,000, rs. 2,40,000 .....

Senairam Doongarmal Agency (P.) Ltd. and Others Vs. K.E. Johnson and O ...

Court : Guwahati

..... by the supreme court. the preamble to this act said :"an act to provide for more speedy trial and more effective punishment of certain offences which are set ..... there was a guiding principle within the four corners of the act and hence, section 11 did not offend article 14 of the constitution.in kedar nath bajoria v. state of west bengal, the contention that section 4 of the west bengal criminal law amendment (special court) act, 1949, violated article 14 of the constitution was rejected ..... the general object of the legislature in passing the act, viz., to consolidate and amend the income-tax law. the preamble to the finance act of 1956 speaks only of giving effect to the financial proposals for 1956- 57. the "financial proposals" means taxation proposals and the finance act lays down the rates of income-tax. i fail .....