Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 section 9 omission of section 4 Sorted by: old Court: guwahati Page 6 of about 836 results (0.141 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, .....

Sati Oil Udyog Ltd. and anr. Vs. Commissioner of Income-tax and ors.

Court : Guwahati

..... necessity for retrospective taxation, because taxes are not in the nature of penalty but rather a means of apportioning the costs of government among those who benefit from it. in case, therefore, the provisions of sub-section (1a) of section 143 of the act as introduced by the direct tax laws (amendment) act, 1989, with effect ..... court keeping in mind the object of the statutory provisions. the object of bringing about the amendments to sections 143(1) and 143(1a) by the direct tax laws (amendment) act, 1987, the direct tax laws (amendment) act, 1989, and the finance act, 1993, is to ensure that after the assessee files his return of income or loss, ..... the legislature after appreciating the problems of the assessees as well as of the department has introduced a new scheme of voluntary compliance by the direct tax laws (amendment) act, 1987, which consisted of the department accepting without scrutiny the return submitted by the assessees on the basis of particulars furnished by them. such a .....

Suresh Kumar JaIn and ors. Vs. Substituted by Legal Heirs Saraswati Ku ...

Court : Guwahati

..... vested rights' or 'accrued rights' cannot be wiped off by giving retrospective operation of any law. but, this being an appeal under section 54 of the land acquisition act, 1894, the question of constitutional validity of the provisions of the amendment act of 1983 cannot be examined. the court will have to confine its discussion on the ..... within the gauhati municipal corporation. a.s. government have modified the definitions of town land by enacting "the assam temporarily settled areas tenancy (amendment) act, 1983 ; application filing of the act cases in respect of the areas of g.m.c. hence tenants nomes recorded in this case may be struck off and records corrected accordingly ..... basis of law as in force and the law do not admit of any claim of tenancy in respect .....

Suresh Kumar JaIn and ors. Vs. Substituted by Legal Heirs Saraswati Ku ...

Court : Guwahati

..... vested rights' or 'accrued rights' cannot be wiped off by giving retrospective operation of any law. but, this being an appeal under section 54 of the land acquisition act, 1894, the question of constitutional validity of the provisions of the amendment act of 1983 cannot be examined. the court will have to confine its discussion on the ..... within the gauhati municipal corporation. a.s. government have modified the definitions of town land by enacting 'the assam temporarily settled areas tenancy (amendment) act, 1983 ; application filing of the act cases in respect of the areas of g.m.c. hence tenants nomes recorded in this case may be struck off and records corrected accordingly ..... basis of law as in force and the law do not admit of any claim of tenancy in respect .....

Kuki Ginger Producers Association of Karbi Anglong District Vs. State ...

Court : Guwahati

..... , vegetables which included ginger was an exempted item under section 7 of the assam sales tax act, 1947. the assam general sales tax act, 1993, hereinafter referred to as 'the act, 1993', was enacted to amalgamate, consolidate and amend the laws relating to the levy of tax on the sale or purchase of goods in the state of ..... fact that the legislature possesses a comprehensive and extensive power in the matter of selection of the subject, subject-matters, affairs and like other factors of taxation while formulating its fiscal measures. in assessing the inequalities or discrimination in the taxing statute(s), courts are to take a flexible attitude in view of ..... dairy and farm v. union of india, reported in [1975] 35 stc 629 (sc) (relevant page 631); air 1975 sc 1492 (relevant page 1494)--'taxation considerations may stem from administrative experience and other factors of life and not artistic visualisation or neat logic and so the literal, though pedestrian, interpretation must prevail'.on .....

Smt. Bina Rani Banik Vs. Pradip Kr. Banik

Court : Guwahati

..... cruelty. they also pointed out that even in england, the principle laid down in russel v. russel, (1877 ac 395) was abandoned in the matrimonial causes act, 1973. after amendment as pointed above, the object was stated to be to liberalise the provisions relating to divorce . the courts have to interpret, analyse and define what would constitute ..... grounds only for judicial separation under section 10 with a slight difference in wording. thereafter they were incorporated as grounds for divorce. the object of the amendment of some of the provisions in the original section 13 are amongst others to liberalise the provisions relating to divorce. the expression cruelty is not defined in the ..... ). cruelty contemplated is a conduct of such type that the petitioner cannot reasonably be expected to live with the respondent. the amendment was made on the basis of the 59th report of the law commission which was prior to dastane's case to the effect that it is sufficient to prove cruelty as a ground for .....

R.L. Roy and ors. Vs. State of Tripura and ors.

Court : Guwahati

..... a contract work became taxable w.e.f. july 12, 1984 as per the provisions of sub-section (3) of section 3a of the act. section 3a is a new section introduced by the third amendment act of 1984 for levy of such tax at such rate as may be prescribed. sub-section (3) reads as follows : '3a(3) ..... [1989] 73 stc 370 (sc); air 1989 sc 1371, the supreme court dealt in details the exigibility of the materials used in works contract for taxation under the sales tax laws and upheld the validity of levy of sales tax on transfer of property in goods involved in the execution of works contract. the gauhati high court in ..... on the turnover involved in the consolidated contract works. but the assessing authority by the impugned assessment orders dated march 26, 1984 and april 24, 1987 on misinterpretation of law enhanced the turnover and raised demand accordingly. being aggrieved thereby, the petitioner-firm approached the assistant commissioner of taxes, tripura, as well as the tripura sales tax tribunal .....

Williamson Magor and Co. Ltd. Vs. Assistant Commissioner of Income-tax ...

Court : Guwahati

..... implication of the second proviso to section 8(2) of the said act and the provisions of rule 5 of the assam agricultural income-tax rules, ..... referred the following' questions of law for decision by this court : '(1) whether the board in deciding the appeals was right in relying solely on the provisions of section 8(2)(f)(vii) of the assam agricultural income-tax act [as it stood prior to its amendment by the assam taxation laws (third amendment) act, 1989], without considering the ..... the income-tax officer while making' the assessment, whatever amount is left out of the genuine expenses are to be deducted in accordance with law. the court held that the act as well as the rules did not specify any methodology for ascertaining physically the real amount spent on agricultural activities. mr. d. n. .....

R.L. Roy and Co. Vs. State of Tripura and ors.

Court : Guwahati

Reported in : 2006143STC657

..... policy pursued by its predecessor. surely the successor government can have different rules from their predecessor including the matters relating to taxation or mode of taxation or basis of taxation or objects of taxation etc. no explanation was required from the state for the amending act having retrospective effect."12. from the statement and objects as quoted above, i find that the state has given an ..... . ltd v. state of madras, (1963) 2 scr 747 at p.761. (air 1962 sc 1753 at p. 1759). but art. 304(b) cannot be construed to mean that a law passed under it must in every case be prospective. if a statute is passed under art, 304(b) retrospectively, its reasonableness may, of course, fall to be considered on the ..... 1. all these three civil rules are being disposed of by this common judgement as they involve a common question of law and facts.2. the petitioner in civil rule no. 114/115 m/s r.l. roy & co. and the petitioner in civil rule no. 117 m/s b.d.d.& .....

R.L. Roy and Co. Vs. State of Tripura and ors.

Court : Guwahati

Reported in : [2006]143STC657(Gauhati)

..... policy pursued by its predecessor. surely the successor government can have different rules from their predecessor including the matters relating to taxation or mode of taxation or basis of taxation or objects of taxation etc. no explanation was required from the state for the amending act having retrospective effect.'12. from the statement and objects as quoted above, i find that the state has given an ..... . ltd v. state of madras, (1963) 2 scr 747 at p.761. (air 1962 sc 1753 at p. 1759). but art. 304(b) cannot be construed to mean that a law passed under it must in every case be prospective. if a statute is passed under art, 304(b) retrospectively, its reasonableness may, of course, fall to be considered on the ..... 1. all these three civil rules are being disposed of by this common judgement as they involve a common question of law and facts.2. the petitioner in civil rule no. 114/115 m/s r.l. roy & co. and the petitioner in civil rule no. 117 m/s b.d.d.& .....