Court : Guwahati
..... that the real distinction between these two acts seems to be that whereas the income tax act, 1961, purports to tax the true income, there is no such pretence in the west bengal panchayat act which uses the annual value merely for the purpose of valuation of the property to be taxed.it was, therefore, submitted that the impugned levy of tax on services rendered by a professional with reference to the gross receipts for the services rendered is really a tax on the activity of the professional rendering his services and, therefore, merely because the measure of tax is the gross receipts, the tax does not cease to be a tax on the ..... cantonment board air 1959 sc 582, under section 100 of the government of india act, 1935 read with entry 56 in schedule vii thereto the provincial legislature had the power to make law with respect to "taxes on luxuries, including taxes on entertainments, amusements, betting and gambling". .....
Tag this Judgment!Court : Guwahati
..... for cultivation of tea, the appellant is liable to pay tax under the assam agricultural income-tax act, 1939 (for short, 'the agricultural income-tax act'), and for manufacture and sale of tea, it is liable for income-tax under the income-tax act, 1961 (for short, 'the income-fax act').3. ..... on a reading of the aforesaid provisions of the agricultural income-tax act and rule 5 as a whole, we are of the view that the assam agricultural income-tax officer can reject a computation made by the indian income-tax officer only where the computation of income has not been made in accordance with the income-tax act or the income-tax rules, and where the agricultural income-tax officer rejects the computation made by the central income-tax authority on the ground that he has, not computed the income from cultivation, manufacture and sale of tea in accordance with the provisions of the income-tax act and the income-tax rules, he does .....
Tag this Judgment!Court : Guwahati
..... declared section 5 of the punjab general sales tax act, 1948, to be void on the ground that an uncontrolled power was conferred on the provincial government to levy every year on the taxable turnover of a dealer, a tax at such rate as the said government may direct, while rejecting the argument that the policy could be gathered from the constitutional provisions, the apex court held that if the said contention is accepted, it would destroy the doctrine of excessive delegation and would also sanction conferment of powers by the legislature on the executive government without any guidance in the act.190 ..... . the only legislation of the state of assam under entry 56 is the assam passengers and goods taxation act, 1962, which nowhere permits the levy of the impugned toll/tax on national highways ..... the house tax was imposed with effect from january 31, 1870 and the latrine tax was imposed with the effect from may 23, 1981 and the latter tax was replaced by scavenging tax with effect from april 1, 1939. .....
Tag this Judgment!Court : Guwahati
..... submitted that unsold and unclaimed prize winning tickets in the possession of an organizing agent do not constitute income from winnings from lotteries as mentioned in section 2(24)(ix) of the income-tax act and, in other words, the provisions of section 194b of the act are not at all applicable in the facts and circumstances of the case. ..... the liability for deduction of income-tax at source under section 194b of the income-tax act, 1961 (for short 'the act'), rests with the petitioner and the petitioner is to deduct tax at source while making payments towards prizes, provided the ..... agarwala, learned counsel for the revenue, has submitted that the petition is not maintainable as the petitioner has not availed of alternative remedy available to them under the act, as section 246(1) of the act provides for statutory appeals against the orders impugned in the writ proceedings before the commissioner of income-tax (appeals), and the petitioner having failed to avail of the aforesaid statutory alternative remedy, these petitions are liable to be ..... the agreement between the state of assam and the organising agent, this respondent has to organise the lotteries on behalf of the state government, therefore, this respondent, who is an organising agent cannot become the purchaser of the ..... thus : '(ix) any winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or from gambling or betting of any form or nature whatsoever. ..... amusement .....
Tag this Judgment!Court : Guwahati
..... the respondents claim that the act in question is essentially an agrarian legislation, complementary to the assam state acquisition of zamindaries act, 1951 (assam act xviii of 1951), and brought into being with the object of removing social inequities in the matter of land tenures and for a fair distribution of ownership and control of agricultural lands, which would best serve the common interest of the public, thereby eliminating concentration of wealth and means of production, which are impediments to the economic and agricultural development of the ..... 246) with reference to the possibility of discrimination between assessees m the matter of the reference of their cases to the incline-tax investigation commission that 'it is to be presumed unless the contrary were shown, that the administration of a particular law would be done 'not with evil eye & unequal hand' and the selection made by the government of the cases of persons to be referred for investigation by the commission would not be ..... the article provides inter alia that notwithstanding anything contained in article 13, no law providing for the acquisition by the state of any 'estate or of any rights therein' or the extinguishment or modification of any such rights shall be deemed to bet void on the ground that it is inconsistent with, or takes away or abridges any of the rights conferred by article 14, article 19 or article 31, provided that such a law made by the legislature of a state has received the assent of the ..... 1939 .....
Tag this Judgment!Court : Guwahati
..... the reason why crpf cannot be deployed is set out at page 536 in para 88 of air 1983 delhi 513 showing 'the assam legislature legislating for assam rifles and the words which in sections 4 and 5 of the assam act we have held to be beyond the legislative competence of the assam legislature' and accordingly the words have been deleted.63. ..... the words 'any officer of the assam rifles not below the rank of havildar' in section 4 and the words 'any officer of the assam rifles not below the rank of jamadar' in section 5 of the 1955 act were deleted. ..... income tax returns and assessment orders were made the basis for the determinations of the amount of ransom and while assessing the capability to pay 3 to 4 times more than the asserted income was assumed as the total income of the persons. ..... the administrative reforms commission under the chapters centre-state relationship pages 36-37 traced out the history of the armed batallions ever since the crown representative's force was raised in 1939, as a reserve force to aid the former princely states in maintaining law and order. .....
Tag this Judgment!Court : Guwahati
..... all the provisions of the assam municipal act, 1923 (assam act i of 1923), as hereinbefore or hereinafter amended and as in force for the time being in the municipality of shillong, and all notifications, orders, schemes, rules, forms or bye-laws made or hereafter to be made for the said municipality shall, subject to the exceptions hereinafter specified and unless otherwise declared by the government of assam, be in force in the said villages in so far as the same may be applicable thereto: provided that chapter ii and sections 9, 51, 58, 59 (b), 59 (g), 65, 78, 129, 217 and 218 of the said act shall not apply to the said villages and that clause (b) of sub ..... their lordships conclusively held that the jurisdiction exercised by the british government over the shillong administered area had been extensive and in exercise of that jurisdiction a number of acts, central as well as provincial, were extended to the administered areas including the indian income-tax act, the assam municipal act, with the consent of the siem of mylliem where necessary. ..... 285-ib dated august 10, 1939. .....
Tag this Judgment!Court : Guwahati
..... that if there be any doubt in any mind about the applicability of that part of clause (b) of section 95(2) of the act, which has been highlighted in the main judgment, because of the fact that the deceased could be said to be travelling in the bus not 'in pursuance of a contract of employment' with the company (that is, the owner of the vehicle), clause (c) of this sub-section wi11 then undoubtedly operate, as clause (a) is apparently not attracted, inasmuch as the vehicle in question was not a goods vehicle, and as the other part of clause (b) cannot apply because ..... in this case, therefore, in respect of the accident resulting in the death of dulal choudhury, his heirs, the claimants, by virtue of the provisions of the first part of clause (b) of sub-section (2) and also of sub-section (5) of section 95 of the act are entitled to have payment made to them, by the insurer, in terms of section 96, of the entire amount of rupees 15,000/- of the award which is well within the 'limit' of the statutory liability of the insurer which is fixed at rupees 20.000/- by the act.12. ..... of income-tax) and also to the provision of section 543 of the companies act. .....
Tag this Judgment!Court : Guwahati
..... be levied at the stage of first sale of the taxable goods in assam; and that there is no dispute that the petitioner paid tax when wax was first ..... alia, that under section 3(vii) of the petroleum taxation act 'all other products obtained as derivatives of petroleum and/or natural gas' are taxable under that act; and there is no dispute that the petitioner paid tax on purchase of wax; that under section 6(1) of the act the provisions of the act shall not apply to the sale of goods taxable under the petroleum taxation act and hence wax candles being the same as wax, the candles are not taxable under the act; that under section 3(4) of the petroleum taxation act, the tax under sub-section (1) thereof shall ..... commercial tax officer [1960] 11 stc 827 (sc) it has been held that hydrogenated groundnut oil (commonly called vanaspati) is 'groundnut oil' within the meaning of rule 18(2) of the madras general sales tax (turnover and assessment) rules, 1939. .....
Tag this Judgment!Court : Guwahati
..... the state of assam to whom the vehicle belonged denied the allegations relating to any negligence on the part of the driver as according to it the vehicle was driven in a normal speed and the girl having run from her right to the left got herself dashed against the vehicle, the claim of rs. ..... sayari bai, 1972 ace cj 470 : (air 1973 mad 83), a division bench of madras high court had, however, awarded a sum ofrs, 25,000/- for the death of a 12 years old boy- of course, this has been done because the court found that the boy came from a well-to-do family being the only son of the parents who were taking all efforts to build up his career and it was evident from the fact that he had been put in the best school. ..... therefore statute had to intervene and the provisions in fatal accidents act and motor vehicles act are some of these, so far as we are concerned. ..... on the facts of the present case, i do not think if reasonably more than the aforesaid sum can be awarded, if we are to obey and act (where is the alternative? ..... this sum would carry interest @ 6% per annum from the date of filing of the claim petition as per the provisions of section 110-cc of the motor vehicles act which came into effect from 2-3-1970. 23. ..... 5,000 under section 1a of the fatal accidents act and rs. ..... the hindu succession act, 1956, however, restored the past position of a daughter as regards her right to succeed the estate of her father. ..... our fatal accidents act has its forerunner in english statute of the same name. 11 .....
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