Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 section 9 omission of section 4 Sorted by: old Court: guwahati Page 12 of about 836 results (0.169 seconds)

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 .....

Patel Engineering Ltd. Vs. State of Arunachal Pradesh and ors.

Court : Guwahati

Reported in : (2009)24VST481(Gauhati)

..... the business carried out in the said state.3. in the year 2007, the state of arunachal pradesh enacted arunachal pradesh goods tax (amendment) act, 2007, whereby the act of 2005 has been amended. by this amendment, section 47a has been inserted providing for deduction of tax at source.4. after the insertion of section 47a, the superintendent of ..... 53. to levy a tax means 'to impose or assess' or 'to impose, assess or collect under authority of law'. it is a unilateral act of superior legislative power to declare the subjects and rates of taxation and to authorize the collector to proceed to collect the tax. assessment is the official determination of liability of a person ..... on the state legislature's power to impose sales tax on sale and purchase of goods. following insertion of clause (29a) of article 366, article 286 was also amended and clause (3) was substituted therein. with insertion of clause (3), article 286 runs as under:article 286. restrictions as to imposition of tax on the sale .....

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, .....

Mes Builders Association of India Vs. Union of India (Uoi) and ors.

Court : Guwahati

Reported in : (2009)25VST140(Gauhati)

..... march 4, 2005, when it was published in the gazette extraordinary no. 25 of the government of meghalaya. this act was subsequently amended by the meghalaya value added tax (amendment) act, 2005. on the coming into force of this act, the garrison engineer (i)(af), shillong (respondent no. 2) by his communication dated may 27, 2006 informed ..... with a possible contingency of refund at a later stage, will not make the original levy valid; because, if particular sales or purchases are exempt from taxation altogether, they can never be taken into account, at any stage, for the purpose of calculating or arriving at the taxable turnover and for levying tax. ..... our endeavour must always at first be to save the impugned provision from the vice of unconstitutionality and not 'to be trigger-happy shooting at sight every suspect law' as that would amount to 'judicial legicide'. if, on giving one interpretation, the statute becomes unconstitutional and, on another interpretation, it will be constitutional, .....

Sri Maran Nama Vs. State of Tripura

Court : Guwahati

Reported in : 2010CriLJ1594

..... knots in the prosecution case. latest in the series is the enactment of the protection of women from domestic violence act, 2005 to protect and curb widely prevalent offences of domestic violence. despite amendments to the existing laws and enactments of various statutes, the graph of crime against women is still rising, without any abatement. statistics ..... of law and with an avowed intention to provide an atmosphere where the citizens can lead a dignified life and to protect them from any kind of discrimination, more particularly gender based discrimination, the indian penal code is being amended time to time. similarly, introduction of section 498a in the indian penal code vide amendment act no. ..... d. w. 1.22. section 307, i.p.c. relates to the offence of attempted murder. under this provision of law, if any act is done with such intention or knowledge that the act was likely to cause death, if not prevented or intercepted, it would constitute the offence of attempt to murder. in the case .....

Shri Lokho Mao, S/O Late Adani Mao, Vs. the State of Manipur Represent ...

Court : Guwahati

..... count too.10. as rule 66 of the assam police manual part iii has been adopted by the governor as a rule under the indian police act, 1861 and the amendment thereto, the service condition and disciplinary proceeding of a constable/rifleman will necessarily be governed by rule 66 of the assam police manual part iii on ..... are reiterated. mr.l.sarat sharma, learned counsel for the petitioner relied upon a decision of the apex court reported in (1996) 9 scc 281 (principal commissioner (taxation) vs.punjab and others) in support of his contention. in the aforesaid case, the settlement commissioner was the same person who sat over his own earlier order passed as ..... stands substantiated. on this count also the impugned order of termination is liable to be quashed. further, if a probationer is not discharged in the manner provided by law, he will definitely be entitled to the procedural safeguards as provided under article 311(2) of the constitution of india, as held by the apex courtin chandra .....

Shri Lokho Mao Vs. the State of Manipur.

Court : Guwahati

..... count too. 10. as rule 66 of the assam police manual part iii has been adopted by the governor as a rule under the indian police act, 1861 and the amendment thereto, the service condition and disciplinary proceeding of a constable/rifleman will necessarily be governed by rule 66 of the assam police manual part iii on the ..... are reiterated. mr. l. sarat sharma, learned counsel for the petitioner relied upon a decision of the apex court reported in (1996) 9 scc 281 (principal commissioner (taxation) v. punjab and others) in support of his contention. in the aforesaid case, the settlement commissioner was the same person who sat over his own earlier order passed as ..... stands substantiated. on this count also the impugned order of termination is liable to be quashed. further, if a probationer is not discharged in the manner provided by law, he will definitely be entitled to the procedural safeguards as provided under article 311(2) of the constitution of india, as held by the apex courtin chandra .....

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 .....

Rosemary Dzuvichu and Another Vs. the State of Nagaland and Others

Court : Guwahati

..... would appear that the issues were given a look at the appropriate level and it was concluded that the act as well as the amendment of 2006 are valid in law. opinion was also expressed that the reservation of certain sections of society to the amendment act, 2006, on the touchstone of article 371a(1) of the constitution of india, is misplaced. 28. it would ..... . the respondent authorities will now be required to hold election to the municipal councils and town councils in accordance with law with reservation of seats for women as required under article 243t of the constitution of india and section 23a of the amendment act, 2006. the final approval of the census operation of 2011 is yet to be given by the central government .....

Krishna Bahadur Chetri Vs. State of Assam

Court : Guwahati

Reported in : 1979CriLJ1258

..... court wherein the aforesaid principles have undergone any change in any form whatsoever.16. the courts below determined the case without having before them the principles of law on the subject. criminal negligence must always reach the stage of gross and culpable negligence or failure to exercise the requisite, reasonable and proper care and precaution ..... by their lordships in : 1972crilj496 , s. n. hussain v. state of andhra pradesh, wherein their lordships have fashioned the law in the following form:rashness consists in hazardinig a dangerous or wanton act with the knowledge that it is so, and that it may cause injury. the criminality lies in such a case in running ..... the illegal or mischievous act will follow, but in circumstances which saw that the actor or the author has not exercised the caution incumbent upon him and if he had he would have had the consciousness. the imputability arises from the neglect of civil duty of circumspection. this is the law settled by their lordships .....