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Judgment Search Results Home > Cases Phrase: indian partnership act Court: guwahati Page 11 of about 132 results (0.021 seconds)

Aug 07 2003 (HC)

Eastern Enterprises and anr. Vs. Commissioner of Taxes and ors.

Court : Guwahati

..... . 1. heard dr. a.k. saraf, learned sr. advocate for the petitioners and mr. b.j. talukdar, learned govt. advocate, assam.2. the petitioners before us is a registered partnership firm, dealing in indian made foreign liquor, beer, rum, gin etc. the petitioner firm filed its return of turnover for the period ending 31.3.1993 under the assam finance (sales tax ..... stated above, we hold that the impugned order, whereby suo moto revision was entertained and the original assessment order was revised, was passed in violation of the provision of the act and hence, not tenable under the law. the writ petition stands allowed and the impugned order passed by the deputy commissioner of taxes, guwahati zone-a, guwahati on 11.5 ..... suo moto revisional power of the deputy commissioner of taxes, guwahati mainly on the ground that no case for interference under section 36(1) of the assam general sales tax act has been made out.4. in the case of rajendra singh v. superintendent of taxes (1990) 1 glr 449, this court held that to invoke the suo moto power of ..... superintendent of taxes and the required document was submitted by them. subsequently, the deputy commissioner of taxes issued a notice under section 36(1) of the assam general sales tax act asking the petitioner to show cause as to why a suo moto revision in respect of the return for the period ending 31.3.1993 should not be initiated. the .....

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Jul 23 2010 (HC)

M/S Mega Kleen Vs. Union of IndiA.

Court : Guwahati

..... different terms and conditions, while giving contracts for washing of bedroll items and no standard terms and conditions of tenders had been formulated, railway board, constituted under the indian railway board act, 1905, issued the commercial circular no. 3/03, on 24. 01. 03, laying down the terms and conditions in respect of award of contracts for ..... cleaning cum mechanized washing, disinfecting and ironing of linens and dry cleaning of blankets, bedrolls, etc. , at guwahati railway station. (iv)the petitioner, which is a registered partnership firm (hereinafter referred to as the petitioner firm ), having been found the lone responsive bidder fulfilling the requirements of the nit, was awarded the contract. the petitioner firm ..... could select anyone for awarding the said work. such uncontrolled, unguided and unlimited discretion, in a selection process, was, according to the petitioner firm, nothing but arbitrary. this act of the railway authorities, contended the petitioner firm in its earlier two rounds of litigations, as indicated hereinbefore, not only violated the modified circular, dated 09. 09. 2003 ..... favour of the private respondent, because of the application of the principle of approbation and reprobation, particularly, when the petitioner firm had already accepted conditional award of contract and acted thereupon. 51. eventually, the court dismissed the writ petition making it clear that the other points , which had been raised by the contesting parties, need not be .....

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Sep 18 1995 (HC)

Progoty Supply and Co-operative Society Ltd. Vs. the State of Assam an ...

Court : Guwahati

Reported in : AIR1996Gau72

..... filing separate writ petitions.6. the contention of the petitioner in civil rule no. 2913/95 -- m/s. s. m. computer consultants, inter alia, is that it is a partnership firm in the district of kamrup at guwahati and ms. mamoni barthakar, one of the partners of the said firm, in fact, has been managing the affairs of the said ..... managed by a professional management team. the owner of the firm is also a graduate from calcutta university and has, thereafter, completed successfully diploma course in photography under the eastern indian photographic traders association in 1981 and has also acquired pg diploma course in computer application from uptron -- a government of up enterprise. the petitioner quoted a uniform rate of ..... of samples. many tenderers who quoted the rates below the rate quoted by saraswati press ltd. were not given any chance for negotiation. all these only indicate that the authority acted arbitrarily in giving favourable treatment to said saraswati press ltd. and discriminatory treatment to other tenderers including the petitioners. therefore, it is unfair and violative of article 14 of ..... , jorhat and tinsukia and did not quote any rate for some districts and, therefore, the tender of the said press was defective. learned counsel further submitted that the respondent authority acted unfairly and unreasonably in awarding the contract. besides, the committee in its report did not recommend saraswati press ltd. for awarding contract. only the member secretary shri p. p. .....

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Sep 06 1995 (HC)

P. Das and Company Vs. Deputy Commissioner of Income-tax and ors.

Court : Guwahati

..... 1990, was without jurisdiction and illegal. in support of his contention, dr. saraf referred to the decision of the madras high court in cit v. indian auto stores : [1981]129itr554(mad) , where a similar question arose before the madras high court. according to dr. saraf, the present case falls squarely ..... would have been higher than the amount imposed. there was an omission and the same could be rectified under the provisions of section 154 of the act. mr. joshi relies on a calcutta high court decision in rahmat development and engineering corporation v. cit : [1981]130itr602(cal) , where the ..... of rs. 36,618 treating the petitioner as an unregistered firm under section 271(2) of the act. the petitioner has challenged the said rectification order by the writ application filed before this court on the ground that the respondents have no authority ..... said order by the appellate authority, the deputy commissioner of income-tax (assessment), range-1, purportedly exercising the powers under section 154 of the act rectified the order of penalty dated march 31, 1989, holding that there was mistake apparent from the record. the assessing authority imposed a further sum ..... a registered partnership-firm and is a regular assessee under the income-tax act, 1961. in the instant case, by an order dated march 31, 1989, the deputy commissioner of income-tax, guwahati, levied a sum of rs. 28,351 as penalty under section 271(1)(c) of the income-tax act, 1961, .....

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Jul 20 1995 (HC)

Haridhan Banerjee Vs. Bhadrawati Goswami and ors.

Court : Guwahati

..... any in the said firm. the amount calculated was a sum of rs. 22,704.68 p. the plaintiff claimed his dues from the partnership firm. however the partnership firm and its partners did not make any payment. in such circumstances, the plaintiff filed a suit before the assistant district judge, jorhat. the ..... the plaintiff is that the defendant no. 2 was the son of defendant no. 4 who in fact negotiated the terms and conditions of the partnership agreement. the defendant no. 4 also kept the accounts of the firm and also presided over the meetings of the firm. he also supplied capital to ..... petitioner and mr. g. n. sahenwalla, learned counsel for the respondent.3. the facts in short are as follows.4. the plaintiff entered into a partnership with the defendants nos. 1 and 2 to do business under the name and style of 'scientific supply house' the defendant no. 3. the case of ..... the firm if necessity arose. in short the defendant no. 4 was de facto partner of the partnership firm. subsequently by a letter dated 11-4-75 the plaintiff submitted his resignation from the partnership. the said letter of resignation was accepted by the respondent firm and its other partners including the respondent ..... a nullity. it was a valid and proper decree passed by a competent court. prior to the act of 1988, benami transactions were accepted as part of the indian jurisprudence. subsequent to the passing of the act, 1989 or decree which was legal and valid would not become invalid and illegal decree in absence .....

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Oct 11 2010 (HC)

State Transport Workers Association. Vs. the State of Assam and ors.

Court : Guwahati

..... the experience and allied infrastructure facilities and even explore the possibility of giving the right of first refusal to astc before offering the buses in the public private partnership (ppp) mode to private players. relating to the authority to issue the nit, it has been stated in the said affidavit that pending formation of ..... .2009 to the govt. of india in urban development department indicating therein that since the astc, which is a body created under the road transport corporation act, 1970, has been running the city bus services in guwahati for more than 30 years, it would be able to create a separate business unit (sbu ..... astc for more than 30 years and having all the infrastructure facilities with further intimation that the astc, which has been created under the road transport corporation act, 1970 and has the legal mandate to run the bus service including the city service, would be able to create a separate business unit (sbu) ..... of different categories for the guwahati city subject to condition that (i) the bus operation may be (emphasis added) through public private partnership mode with one private operator running cluster of minimum of 25 buses, (ii) to put all government advertisement. ..... 1. the petitioner, which is an association of the workers of assam state transport corporation (astc) and registered under the trade union act, 1926, represented by its general secretary, by the present petitioner has challenged the notice inviting tenders (in short the nit) dated 22. .....

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Oct 11 2010 (HC)

State Transport Workers Vs. the Managing Director.

Court : Guwahati

..... experience and allied infrastructure facilities and even explore the possibility of giving the right of first refusal to astc before offering the buses in the public private partnership (ppp) mode to private players. relating to the authority to issue the nit, it has been stated in the said affidavit that pending formation of ..... 02. 2009 to the govt. of india in urban development department indicating therein that since the astc, which is a body created under the road transport corporation act, 1970, has been running the city bus services in guwahati for more than 30 years, it would be able to create a separate business unit (sbu ..... astc for more than 30 years and having all the infrastructure facilities with further intimation that the astc, which has been created under the road transport corporation act, 1970 and has the legal mandate to run the bus service including the city service, would be able to create a separate business unit (sbu) ..... of different categories for the guwahati city subject to condition that (i) the bus operation may be (emphasis added) through public private partnership mode with one private operator running cluster of minimum of 25 buses, (ii) to put all government advertisement. ..... 1. the petitioner, which is an association of the workers of assam state transport corporation (astc) and registered under the trade union act, 1926, represented by its general secretary, by the present petitioner has challenged the notice inviting tenders (in short the nit) dated 22. .....

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Jun 29 2004 (HC)

Archcon and ors. Vs. Sewda Const. Co. and ors.

Court : Guwahati

..... the brief facts leading to the filing of this petition as emerged from the pleadings of the parties, are that the petitioner no. 1, a registered partnership firm, having its principal place of business at mc road, barowari, uazanbazar, guwahati, has been engaged in construction of building real estate development etc. ..... granting such injunction. given facts and circumstances of the case, a building contract cannot be enforced by granting interim relief under section 9 of the act.13. in view of what has been discussed and observed, as indicated above, this court is of the view that this impugned order deserves ..... during arbitral proceedings or at any time after making of the arbitral award but before it is enforced in accordance with section 36 of the act. in other words, it clearly indicates that an interim order including injunction can only be passed relating to any arbitral proceeding and that too ..... over the disputed site, after hearing the learned counsel of both the parties, granted interim relief to the respondents under section 9 of the act by restraining the petitioners not to resort to any construction at the disputed site. hence, this order dated 8.6.2004 has been placed ..... writ petition on the ground that against the order impugned appeal lies before this court under section 37 of the arbitration and conciliation act, 1996 (for short 'the act') and the same being the alternative remedy available to the petitioner, the present petition under article 226 read with article 227 of .....

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Mar 04 2008 (HC)

Shree Pacetronix Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

..... that decision on the three grounds, the one relevant here being expressed thus by lord denning mr.:this group is virtually the same as a partnership in which all the three companies are partners. they should not be treated separately so as to be defeated on a technical point.... they should ..... thus:17. it may, now, be pointed out that when the owner of a proprietary concern decides, in order to expand his business, to form a partnership firm with some others, strictly speaking, a new entity is born in the form of a firm. the firm, which may be so born, could not ..... bound, hand and foot, to the parent company and must do what the parent company says; such a corporate company is nothing, but a kind of partnership entity, wherein the companies concerned would be regarded as partners and they cannot, in such a case, be treated as separate entities. thus, in dhn food ..... of the house of lords in harold holdsworth & co. (wakefield) ltd. v. caddies. so here. this group is virtually the same as a ' partnership in which all the three companies are partners. they should not be treated separately so as to be defeated on a technical point. they should not be ..... of the holding company even if the holding company is not registered in india, but functions through its indian subsidiary? this question is fully answered by section 4. for the sake of clarity, section 4 of the companies act, 1956, with its illustration, is reproduced hereinbelow:section 4. meaning of 'holding company' and 'subsidiary'. .....

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Mar 03 2008 (HC)

In Re: the Government and ors.

Court : Guwahati

..... and solid waste management.4. construction and improvement of drains/storm water drains.5. urban transport, including roads, highways/expressways/mrts/metro projects.6. parking lots/spaces on public private partnership basis.7. development of heritage areas.8. prevention and rehabilitation of soil erosion/landslides only in case of special category states where such problems are common, and9. preservation of water ..... , all directed to carry out an orderly management of human life by achieving what is perceived to be the most suitable and acceptable control mechanism. the values embodied under the indian constitution is the ultimate result of the said evolutionary process till date. the dynamism in-built in our constitution and the elasticity of the values enshrined therein to answer a ..... of the jnnurm and thereafter to submit the same to the appropriate authority. regardless of what has happened in the past, the court is confident that the state will now act with utmost expedition in the matter and do all that is necessary to ensure that the benefits that can come to the city of guwahati under the jnnurm be made .....

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