Court : Sikkim
Reported in : (1994)116CTR70; [1994]209ITR715(Sikkim); [1994]73TAXMAN460(NULL)
..... him article 371f which was inserted by the constitution (thirty-sixth) amendment) act, 1975, granted immunity to the residents of sikkim from the operation of the income-tax act by protecting the continued validity of the sikkim state income-tax manual, by virtue of clause (k) of that article and, as such, the residents of sikkim were not, during the relevant years, liable to pay tax under the 1961 act and whatever liability they incurred towards income-tax, was under the manual, 1948. ..... dastur has submitted that the impugned notices under section 148 purported seek to take action with regard to acts carried out wholly within the jurisdiction of this court by the companies that had been registered under the registration of companies act, sikkim, 161, and the control and management of the affairs of these companies is situated ..... is also a company registered under the registration of companies act, sikkim, 1961, having its registered office at gangtok and ..... private limited company registered under the registration of companies act, sikkim, 1961, has its registered office at gangtok in sikkim and is carrying on business, inter alia, as commission agents in cardamom and other agricultural products in the state of sikkim. ..... thereafter, a press note (see : [1989]176itr223(cal) ) was released by the government of india which stated that in view of certain difficulties, an amendment was proposed in the finance bill, 1989, to extend the income-tax act to the state of sikkim from april 1, 1990, .....
Tag this Judgment!Court : Sikkim
Reported in : [2005]276ITR456(Sikkim)
..... the facts whereof are identical, it is stated that the petitioner-company is a private limited company incorporated and registered under the registration of company act ..... the basis of the said cag report for the purposes of initiating action under section 132 of the act against the petitioners inasmuch as firstly, the possession of the said report is unconstitutional being violative of article 151(2) of the constitution of india (as on the said date of the possession of the said report, the same being the property of the house was not even laid before the house) and secondly, no belief could be formed on such a report as an inquiry into the same had to be conducted by the house or its committee (pac in the present case) being the prerogative of the ..... or would not, produce or cause to be produced, any books of account or other documents which will be useful for or relevant to any proceeding under the indian it act, 1922 (11 of 1922), or under this act, or(c) any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valuable ..... the said principle of law is valid and subsisting and is applicable in the facts of the present case inasmuch as unlike the detention laws, there is no amendment of section 132 of the act providing that the concerned officer can form belief even if one ground is relevant and the ..... the act, purporting to make block assessments of the petitioners for the period ending 1st april, 1989 ..... 1989 .....
Tag this Judgment!Court : Sikkim
Reported in : [1989]180ITR530(Sikkim)
..... sikkim became a component state of the indian union by and under the constitution (36th amendment) act, 1975, which inserted article 371-f in the constitution. ..... any person who- (a) commits default in payment of tax as determined ; (b) fails or refuses to submit any return of his annual gross income ; (c) obstructs the inspector or other officials authorised by the government in the discharge of his or their duties under this act and other taxation laws in force in the state of sikkim ; (d) is guilty of contravention of or non-compliance with any of the requirements of the taxation laws in force in this state or orders, notifications or directions made thereunder for which no special penalty is provided ; (e) wilfully furnishes incorrect ..... appointment of the finance secretary as the appellate authority is defended by pleading that under the business rules framed by the governor of sikkim, the business of the government is distributed departmentwise and the secretary of the department is made the head of the department and since collection of taxes and other financial matters have been allotted to the finance department, the government notified the secretary, finance department, as the appellate authority. ..... state of orissa : [1987]3scr317 , 'a statute is best understood if we know the reason for it. .....
Tag this Judgment!Court : Sikkim
Reported in : [1991]191ITR575(Sikkim)
..... 1 is a private limited company, incorporated under the registration of companies act, sikkim, 1961, on october 15, 1981. ..... however, this contention is contrary to the provisions of clause (k) of article 371f which provides that, notwithstanding anything in the constitution, all laws in force immediately before the appointed day in the territories comprised in the state of sikkim or any part thereof shallcontinue to be in force therein until amended or repeated by a competent legislature or other competent authority. ..... sikkim became a component state of the indian union by and under the constitution (thirty-sixth) amendment act, 1975, which inserted article 371f in the constitution. ..... 1, on november 5, 1987 (see the affidavit appended to the original writ petition before amendment) and surprisingly, the same shri mahavir prasad agrawal had filed an affidavit on behalf of the same company in writ petition no. ..... after the merger of sikkim with india in the year 1975, the state legislature did not have the competence to enact any law or amend the pre-existing law about income-tax, income-tax being a central subject. ..... thus, the notification is not merely an administrative order, but, having been issued in exercise of legislative power, is a pre-merger law, saved by clause (k) of article 371f, and has the legal effect of amending the manual to the extent stated in paragraph 3 thereof.37. .....
Tag this Judgment!Court : Sikkim
Reported in : [2000]243ITR626(Sikkim)
..... 1 could have no reason to believe that income chargeable to tax under the income-tax act, 1961, had escaped assessment as the petitioner's company was registered under the registration of companies act, sikkim, 1961, and was carrying on business in the state of sikkim and was not carrying on business within the territorial jurisdiction of respondent no. 1. ..... the petitioner is a company registered under the registration of companies act, sikkim, 1961, on june 23, 1986. ..... dated march 16, 1995, by the assistant commissioner of income-tax, central circle-4, new delhi, under section 148 of the income-tax act, 1961, for the assessment years 1987-88, 1988-89 and 1989-90, each stating that the assessing officer had reason to believe that the income of rupees forty lakhs had escaped assessment within the meaning of section 147 of that act and requiring the petitioner-company to deliver to him within thirty days from the date of the service of the notice an income-tax return. ..... the sikkim state income tax manual was the law in force prior to the date of the merger of sikkim with the rest of india and it continued to be in force even after the merger until it was to be amended or repealed by a competent legislature by virtue of clause (k) of article 371f. ..... 2:sikkim was a feudal state governed by a monarch and became a part of the indian union by the 36th amendment to the constitution, whereby article 371f was introduced making special provisions with respect to that state. .....
Tag this Judgment!Court : Sikkim
Reported in : (2000)159CTR(NULL)161
..... 1 could have no reason to believe that income chargeable to tax under the income tax act, 1961, had escaped assessment as the petitioner's-company was registered under the registration of companies act, sikkim, 1961, and was carrying on business in the state of sikkim and was not carrying on business within the territorial jurisdiction of respondent no. 1. ..... dayal, c.j.the petitioner is a company registered under the registration of companies, act, sikkim, 1961, on 23-6-1986. ..... :(i) the income tax act came into force in the state of sikkim with effect from the previous year relevant to the assessment year commencing on the 1-4-1990, and prior thereto the sikkim state income tax manual, 1998, was the law applicable in the state of sikkim and as such whatever liability arose for payment of income-tax in respect of the company, arose under the sikkim state manual and the company filed income-tax return under the said manual for the assessment year 1989-90, being the ..... the sikkim state income tax manual was the law in force prior to the date of the merger of sikkim with the rest of india and it continued to be in force even after the merger until it was to be amended or repealed by a competent legislature by virtue of clause (k) of article 371-f. ..... sikkim was a feudal state governed by a monarch and became a part of the indian union by the 36th amendment to the constitution, whereby article 371-f was introduced making special provisions with respect to that state. .....
Tag this Judgment!Court : Sikkim
Reported in : AIR2004Sik41
..... to consider this submission, section 4 of the amended act has to be noticed which is hereunder quoted :--'any notification published under sub-section (1) of section 4 and any declaration published under sub-section (2) of section 6 of the principal act before the commencement of this act, shall be deemed to have been published in accordance with the provisions of this act as if this act was in force on the date of such publication. ..... he further contended that although sections 4(1) and 6(2) of the principal act require publication of the notifications in two 'daily' newspapers, the word 'daily' appearing in both the sections having stood deleted by the land acquisition (sikkim) amendment act, 1992, lacuna if any in the publication of the impugned notifications stands rectified. ..... the hon'ble supreme court issued notice in the matter and directed stay of further proceedings relating to the registration of the gift deed.a bench of this court in its order dated 29-5-1991 adjourned the hearing of this writ petition sine die holding that its hearing 'depends on the disposal of the appeal pending before the hon'ble supreme court. ..... by the judgment dated 24-5-1989 this court set aside the appellate order and directed the concerned authority to register the gift deed. ..... 9706 of 1989 (later registered as civil appeal no. .....
Tag this Judgment!Court : Sikkim
Reported in : AIR2005Sik33
..... . 385/g dated 11th april, 1928.to all kaziz, thekadar and managers of estates.in connection of the previous rules on the subject his highness the maharaja of sikkim is pleased to order the law of registration applicable in the state shall be amended ..... . according to us, such notifications cannot override the related statutory provisions of the transfer of property act, 1882, and apart from it, we do not see any reason for causing registration of the alleged money receipt dated nil, exhibit d-1 document as sale deed.it may be mentioned that the defendant no ..... . (f) for that the learned court below is wrong in its finding that section 53-a of the transfer of property act had no application in the transaction of sale of the suit land by the father of the plaintiffs to the appellant herein and apart from it, the learned court below ought to have held that the suit property is the self-acquired property of the father of the plaintiffs, i.e ..... . apart from it, the learned counsel went on to contend that the provision of section 53-a of the transfer of property act has its application in the present transaction of the sale of the suit land, by the father (defendant no ..... . 1, the appellant herein is protected by section 53-a of the transfer of property act on the other hand and, further it was pleaded that no sale deed was executed as the land was purchased for construction of motorable road to be used by the people of the locality including the defendant no .....
Tag this Judgment!Court : Sikkim
Reported in : 2002CriLJ1385
..... there is also no merit in the submission that that part of the investigation which had been conducted by the investigating officer prior to the registration of the fir could not be relied upon by the prosecution agency. ..... yet, whether prosecution is to be launched or not is to depend upon the result of the investigation and when after investigation in the instant case it was found that it was the appellant who was responsible for the murder of his wife, it was open to the investigation agency to launch prosecution against the appellant and, thereafter, it was for the court to find whether the offence with which the appellant was charged was proved against him beyond reasonable doubt and once it has been found ..... has been established on the basis of reliable evidence the credibility of which has not in any manner been impeached by cross-examination and which evidence gets support from the medical evidence that the death occurred on account of the multiple injuries inflicted upon he deceased in the house which was not occupied by anyone other than the couple, leads to the irresistible conclusion that it was only the appellant who committed the crime and leaves no doubt that the wife had not ..... thus, the carbon copy on the record was prepared by the same process by which the first copy was prepared and as such, each was primary evidence of the contents of the rest within the meaning of explanation 2 to section 62 of the evidence act. ..... of himachal pradesh air 1989 sc 702 : 1989 cri lj 841. .....
Tag this Judgment!Court : Sikkim
Reported in : AIR2007Sik23
..... it is, therefore, clear that failure to notice and appreciate the difference between registration proceedings under the registration rules and proceedings for validation under the related notifications seem to be at the root of the above submission. ..... act only makes registration of sale deed up to the value of rupees one hundred and upwards compulsory, the two notifications deal with the question of admitting unregistered documents in evidence for certain purpose on payment of penalty prescribed therein, it thus follows that even though the two statutes operate in the same field, no irreconcilable repugnancy results and question of repeal of the notifications in question on and after the coming into effect of the t.p. ..... 385/g dated 11th april, 1928.to all kaziz, thekadar and managers of estates.in continuation of the previous rules on the subject, his highness the maharaja of sikkim is pleased to order that the law of registration applicable in the state shall be amended. ..... this clause, as can be seen from the above, was amended in the year 1946. ..... this amendment made the clause more intelligible by specifically providing that an unregistered document may be validated and admitted in court to prove title or other matters contained in the document. ..... 2947/g dated 22nd november 1946.amendment of para 2 of notification no. .....
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