Court : Guwahati
..... similar goods manufactured or produced in that state are such that there is no discrimination against imported goods and as no liquor was produced or manufactured in the state, the protection of article 304 was not available. the apex court in a.b. abdul kadir : [1970]1scr700 has observed that in kalyani stores : [1966]1scr865 the court did not ..... sanction, under article 304(b) of the constitution, to the 1998 bill, however, except for goods relating to prasar bharati and all kinds of textiles and fabrics. consequently, 2001 act (principal act) was enacted, which came into effect on march 29, 2001. by first amendment, the definition of 'entry of goods into a local area' and by 2002 amendment, the ..... (iii) and (iv) of the said clause and if he is liable to pay tax on such sales as a registered dealer under the assam value added tax act, 2003 (assam act viii of 2005);(ii) if the sale of such specified goods are made by the importer in the course of inter-state trade or commerce or in the course .....
Tag this Judgment!Court : Guwahati
..... 'hotel' means where in a building public will be entitled to enter and they would be received and entertained and avail of its facilities necessary for a decent life. it can be done only on payment of price.18. from the dictionary meanings, it is abundantly clear that the 'hotel' business is composite in nature ..... the income chargeable under the head 'profits and gains of business or profession' of any one previous year, etc. therefore, looking into the section of the act all investment other than the investment mentioned in the proviso are taken into consideration, where investment allowance is entitled. as per section 32a, in respect of a ship ..... -83 and 1987-88, the assessee claimed that running of a hotel is an industrial undertaking eligible for deduction of investment allowance under section 32a of the act. the assessing officer held that the assessee was not entitled to investment allowance and claim for such deduction was disallowed. being aggrieved, the assessee preferred an .....
Tag this Judgment!Court : Guwahati
..... , etc. it is only those species of land classified separately by having reference to the user thereof that has been brought within the purview of the act. the act has also specified the manner in which annual productivity of the land is to be worked out and the rate of tax has been fixed by reference ..... of the statutory provisions that must be kept in mine while proceeding to consider the question of constitutional validity of the assam taxation (on specified lands) (amendment) act, 2004 as raised by the parties to the present proceedings.7. having noticed the broad features of the various legislations relevant to the question arising in the ..... parties being by a detail reference to the relevant provisions to the seventh schedule to the constitution and the peri materia provisions contained under the government of india act, 1935 and the several legislations framed in this regard from time to time as well as several leading pronouncements of the apex court while answering similar challenges .....
Tag this Judgment!Court : Guwahati
..... welfare of the ward. the object and purpose of this provision being ex facie to ensure the welfare of the minor ward, which necessarily involves due protection of the right of his guardian to properly look after the ward's health, maintenance and education, this section demands reasonably liberal interpretation so as to effectuate ..... the petitioner apprehends that the career of the children might be totally spoiled if the children be allowed to stay with the respondent. the plea of leading immoral life by respondent was, however, not specifically taken in the petition. 12. the respondent has filed counter-affidavit denying the averments made by the petitioner. the ..... the supreme court, which is still pending for disposal. 5. in the meantime, the petitioner filed an application under section 25 of the guardians and wards act before the guardian judge, delhi, seeking restoration of the custody of the children. the respondent filed a transfer petition before the supreme court and the supreme .....
Tag this Judgment!Court : Guwahati
..... is nothing in the authorities to justify the proposition that a decree based on cruelty is a remedy given, not for a wrong inflicted, but solely as a protection for the victim. 11. to find cruelty it is not necessary to,find physical violence. it is doubtful whether any definition of cruelty applies equally well to ..... admittedly, the parties have no communication between them after april, 1981. the circumstance, of course, indicate that there is little likelihood of the parties leading a happy conjugal life. even so, we do no find sufficient grounds for dissolution of marriage. we find neither reliable evidence of adultery, nor any evidence of cruelty sufficient to justify the ..... itself to constitute cruelty, although this is seldom the case; but a blow followed by minor acts may be enough. a course, of conduct with the deliberate intention of wounding and humiliating the other spouse and making his or her life a burden and then to continue in that course of conduct in the knowledge that it .....
Tag this Judgment!Court : Guwahati
..... the amendment of the law in the year 1949 the age for minor girls was sixteen years. similarly, under the juvenile justice (care and protection) act, 2000 all children below the age of 18 years are treated as juvenile/ child. very recently the panel law has also been amended in ..... to be checked by way of providing stringent punishments. i am also of the view that the aforesaid provisions of law are protective in nature and if the prescribed age of the victim is diluted it would amount to re-writing the law. i am also ..... a juvenile and short of even one or two days from the date of attaining majority the accused take the benefit of juvenile act. in my considered opinion the same principle should also be applied if the victim girl is also a juvenile. i have already ..... enticed away they are likely to ruin their carrier and their dream life may also come to an end prematurely. 9. the ipc has been recently amended w.e.f. 2.4.2013 vide amendment act no.13 of 2013. by virtue of these amendments not only .....
Tag this Judgment!Court : Guwahati
..... and pawan alloys & casting pvt. ltd. : air1997sc3910 , is that where the government makes representations inviting investments against incentives promised by it and a person acts on such a promise, yet the government may, even where no overriding public interest so demands, resile from such promise by giving reasonable notice or opportunity ..... enforcement of the representation made by the government, the court would not enforce the representation against the government, for, the government cannot be compelled to act contrary to the statute. logically, therefore, when a sales tax enactment contains provisions enabling the government to grant exemption from payment of sales tax, ..... 1994ecr637(sc) , had clearly proceeded on the basis that by issuing the earlier notification under section 25 of the customs act, no promise had been held out to any of the importers that the notification's life would not be curtailed earlier. the apex court has, however, clarified, in pawan alloys & casting pvt. ltd. .....
Tag this Judgment!Court : Guwahati
..... and 47 which imposed on the state a primary responsibility of ensuring that all the needs of children are met and that the basic human rights are fully protected. the said act was enacted bearing in mind the standards prescribed in the convention on the rights of the child, the united nations standard minimum rules for the administration of ..... emotional crisis. it is a crime against basic human rights, and is also violative of the victim's most cherished of the fundamental rights, namely the right to life contained in article 21 of the constitution. the courts are, therefore, expected to deal with cases of sexual crime against women with utmost sensitivity. such cases need to ..... in case of any other juvenile for the period until he ceases to be a juvenile':24. section 16 of the act of 2000 provides that no juvenile in conflict with law shall be sentenced to death or life imprisonment, or committed to prison in default of payment or fine or in default of furnishing of security, provided that .....
Tag this Judgment!Court : Guwahati
..... the impugned orders of reassessment by an incurable illegality. the statutory appellate authorities also were unmindful of the true purport of the taxing provisions of the act and proceeded on the basis that the petitioners' sales turnover were computable on the average wholesale market price structured on the materials furnished by the chambers ..... the relevant period, the same was not a germane consideration justifying reopening of their completed assessment, he urged. with reference to section 2(34) of the act and rule 2(k) of the assam general sales tax rules, 1993 (hereinafter referred to as 'the rules'), the learned senior counsel argued that the petitioners ..... vis-a-vis the petitioners for the assessment year involved had escaped assessment and therefore, the essential precondition for exercising power under section 18 of the act being absent, the impugned reassessment is illegal and without jurisdiction.7. no affidavit in opposition on behalf of the state-respondents has been filed.8. .....
Tag this Judgment!Court : Guwahati
..... estate tenants fall into arrear and are consequently forced to leave. the tenure they get at the time of thesettlement is at best precarious. legislative protection does not avail against the pressure of circumstances. besides salami alone is not the consideration for the acquisition of the tenure. it is difficult to ..... district of goalpara where the estates with which we are concerned are situated has got a separate act for regulating the relationship of landlord and tenants and notwithstanding the protection that it affords to the tenant, it appears from the large number of resettlements of estate purchased lands that ..... settlement involves a transfer of any capital asset? the agricultural income-tax act aims at taxing agricultural income. landlords make their agricultural income generally by letting out lands for cultivation. tenants in all provinces get a measure of legislative protection from the possible vagaries, greed and oppression of the powerful landlords. the .....
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