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Judgment Search Results Home > Cases Phrase: punjab municipal act 1911 Court: guwahati Page 4 of about 119 results (0.025 seconds)

May 14 2003 (HC)

Mahavir Coke Industries Vs. Commissioner of Taxes and ors.

Court : Guwahati

..... part of the legislature to specify in details the raw materials to be excluded. the honourable supreme court, at para 20 of the aforesaid judgment (khambhalia municipality air 1967 sc 1048) observed as follows :'20. a declaration under section 9(1) that a local area shall be a nagar or a gram is ..... to the agency to work out the details within the framework of the policy.'10. the observation of the honourable supreme court quoted above from khambhalia municipality v. state of gujarat air 1967 sc 1048 is relevant for the purpose of the case at hand. the state has laid down its policy of ..... have effect only in such modified form or be of no effect, as the case may be. this court in d.s. garewal v. state of punjab [1959] supp. 1 scr 792; air 1959 sc 512, observed as follows in respect of a similar provision requiring the rules made by the delegated authority ..... air 1967 sc 1895 differs on factual matrix. in that case, provisions of section 5 of the punjab general sales tax act, 1948 were in challenge for unguided delegation of rule-making power. section 5 of the act provided for levy of tax every year on the taxable turnover of a dealer at such rates as ..... certificate issued by the authority, and the proviso provided for refund of tax already paid for the period beginning october 15, 1982 till the commencement of the act, i.e., august 1, 1988. while describing the procedure for issuance of authorisation, the legislature permitted the state government to prescribe raw materials not entitled .....

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Jun 27 1958 (HC)

Anowar HussaIn and anr. Vs. Ajoy Kumar Mukherjee and ors.

Court : Guwahati

..... imprisonment ends. that being so, the claim for compensation is not barred by limitation. the non-applicability of article 2 of the limitation act is illustrated by the decision in punjab cotton press co., ltd. v. secy, of state, air 1927 pc 72 (h). in that case, the canal authorities cut the ..... applicable to the circumstances of the case and they are as follows : (1) that the suit is barred under the provisions of the judicial officers protection act (act xviii) of 1850; (2) that there was no cause for relief against any of the defendants including defendant no. 3; (3) that compensation if ..... law in questior and if he does not do so and he acts arbitrarily, the responsibility for the act will rest on him and will not be extended to the state unless expressly authorised by the latter. the relevant municipal law or its statute may curtail or enlarge the scope of the officer ..... not justiciable in courts of law and the immunity of the state is almost unquestioned. there are other classes of acts which are done under the sanction of certain municipal laws or statutes and in the exercise of powers conferred thereby. these again may be sub-divided under two heads : (1 ..... ) those consisting in detention by the state of land, goods or chattels belonging to the subject; and (2) those done by officers of the crown in the discharge of their official duties. in regard to acts .....

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Mar 26 2002 (HC)

Arunodoi Construction Co. (P) Ltd. Vs. State of Assam

Court : Guwahati

..... inasmuch as on completion of the assessment refund can be obtained at a later stage is no solace, as noticed in bhawani cotton mills ltd. v. state of punjab [1967] 20 stc 290 (sc) ; [1967] 3 scr 577. further, there is no provision for certification of the extent of the deduction that can ..... of advance tax by form of deduction of tax at source under section 27 is not permitted. in the case of bhawani cotton mills ltd. v. state of punjab reported in [1967] 20 stc 290, the apex court held : 'if a person is not liable for payment of tax at all, at any time, ..... deduct tax at source'. similar view was taken by this court in the case of gauhati municipal corporation contractors' association v. gauhati municipal corporation reported in [1996] 102 stc 77 ; (1996) 2 glr 172. thereafter section 27 of the act was amended providing for the manner and rate of tax.10. the case of the ..... different states and the rules made thereunder, no opinion is being expressed herein. the petitioners are at liberty to approach the authorities under the sales tax act or the high court concerned for necessary relief. it is open to them to question the validity of the statutory provisions and the rules made thereunder ..... purporting to be the full or part payment of sale price or consideration in respect of any sale or supply of goods liable to tax under this act to the government or to a company, corporation, board, authority, undertaking or any other body by whatever name called, owned, financed or controlled wholly or .....

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Jan 19 1993 (HC)

Ratanlal Agarwala Vs. State of Assam

Court : Guwahati

..... accused has been prejudiced and if that is on account of the conduct of the prosecution, accused could plead for acquittal. the supreme court in dalchand v. municipal corporation, bhopal, air 1983 sc 303 : (1983 cri lj 448) held old rule 9(j) to be directory and indicated that where the effect of ..... to prevent public mischief. the use of the word 'shall' is not decisive. in municipal corporation of delhi v. chishan ram, air 1967 sc 970 : (1967 cri lj 939) the supreme court indicated that. section 13 of the act conferred on the accused the valuable right of securing the certificate of the director of central ..... an authority designated as local (health) authority was brought into the picture by introducing clause (viii-a) of sub-section (2) of section 2 of the act. local (health) authority is the officer appointed by the central government or the state government to be in charge of health administration in specified area. section 11, ..... edition, means 'to send forward; to send toward the place of destination; to transmit to ship goods by common carrier'. in state of punjab v. khemi ram, air 1970 sc 214, the supreme court considering the amplitude of the expression 'communicate' in rule 3.26(d) of the ..... punjab civil services (punishment and appeal) rules, 1952 with reference to order of suspension observed (para 16);'the ordinary meaning of the word 'communicate' .....

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Mar 06 1953 (HC)

The Assam Company Ltd. Vs. the State of Assam and ors.

Court : Guwahati

..... consent of the owner of the land.'besides, the public good is nothing more essentially interested, than in the' protection of every individual's private rights, as modelled by the municipal law.' in this and similar cases, the legislature alone can, and indeed frequently does, interpose, & compel the individual to acquiesce. but how does it interpose and compel? ..... , in support of his contention. that section also provides for compulsory acquisition as distinguished from requisition. 15. the learned advocate-general has contended, relying on,--'shyam krishan v. state of punjab', a. i. r. 1952 punj. 70 (a), that requisition is included in acquisition. entry no. 9 of the provincial list ii, therefore, justifies legislation for requisitioning. he ..... of the land requisitioned. the correctness of the legal contentions raised in the petition was questioned, and similarly the allegations about the mala fides of the authorities acting under the act were denied. it was affirmed that the requisition was for a public purpose and in the interest of landless and indigenous cultivators. it was further stated that ..... of legislative competence. as requisitioning is the basis and forms the foundation of the acquisition that may follow, if requisitioning could not be authorised, no acquisition under the act would be possible. the legislature, therefore, in providing for requisition as a preliminary step to acquisition has enacted an indivisible piece of legislation which would be incapable of .....

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Sep 25 1973 (HC)

Assam Co-operative Apex Bank Ltd. Vs. Commissioner of Income-tax and a ...

Court : Guwahati

..... with section 44. explanation.--for the purposes of this section, 'an urban consumers' co-operative society' means a society for the benefit of the consumers within the limits of a municipal corporation, municipality, municipal committee, notified area committee, town area or cantonment '7. the petitioner's case, in brief, is that the securities in question are its trading assets and part of its ..... bank and was exempt from income-tax under the notifications, and nothing turned on the manner in which the appellant chose to show this income in its return.'15. in punjab co-operative bank ltd. v. commissioner of income-tax [1940] 8 itr 635, their lordships of the privy council held : 'in the ordinary case of a bank the business ..... securities of the government of india or the government of assam, or other securities specified in clauses (a), (b), (c) and (d) of section 20 of the indian trusts act and to act as agents of co-operative societies for the purchase and sale of shares and securities.'18. the petitioner's contention before the commissioner as well as before this court ..... india. the learned standing counsel invited our attention to champalal binani v. commissioner of income-tax : [1970]76itr692(sc) , where their lordships have held (page 695) : '.....the income-tax act provides a complete and self-containedmachinery for obtaining relief against improper action taken by the departmental authorities, and normally the party feeling himself aggrieved by such action cannot be permitted .....

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Mar 26 2002 (HC)

Allied Traders and ors. Vs. State of Assam and ors.

Court : Guwahati

..... inasmuch as on completion of the assessment refund can be obtained at a later stage is no solace, as noticed in bhawani cotton mills ltd. v. state of punjab (1967) 20 stc 290 (sc) ; (1967) 3 scr 577. further, there is no provision for certification of the extent of the deduction that can ..... advance tax by form of deduction of tax at source under section 27 is not permitted. in the case of bhawani cotton mills ltd. v. state of punjab, reported in 20 stc 290 the apex court held : 'if a person is not liable for payment of tax at all, at any time, the ..... deduct tax at source'. similar view was taken by this court in the case of gauhati municipal corporation contractors'association v. gauhati municipal corporation and four others, reported in (1996) 2 gla 172. thereafter section 27 of the act was amended providing for the manner and rate of tax. 10. the case of the respondent ..... states and the rules made thereunder, no opinion is being expressed herein. the petitioners are at liberty to approach the authorities under the sales tax act or the high court concerned for necessary relief. it is open to them to question the validity of the statutory provisions and the rules made thereunder ..... purporting to be the full or part payment of sale price or consideration in respect of any sale or supply of goods liable to tax under this act to the government or to a company, corporation, board, authority, undertaking or any other body by whatever name called, owned, financed or controlled wholly .....

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Sep 30 2005 (HC)

Raj Kumar Prasad Vs. State of Arunachal Pradesh and ors.

Court : Guwahati

..... concise form, the material facts on which the party relies, for his claim ito v. damodar bhat, m. : [1969]71itr806(sc) and must not be vague municipal bd. maunath bhanjan v. swadeshi cotton mills co. ltd. 1977 sc 1055 : (1977) 2 scc 875.17. in akk nambiar, v. union of india and ..... events and happenings which did not ordinarily appear to concern him : (1961)illj686all : sukhwinder pal bipan kumar and ors. etc. v. state of punjab and ors. 1982 all lj 586 (590).30. an affidavit in support of the writ petition or the counter affidavit must conform to the provisions of ..... the deponent responsible for allegations. in essence verification is required to enable the court to find out as to whether it will be safe to act on such affidavit evidence. in absence of proper verification, affidavits cannot be admitted in evidence. 18. the allegations in the application must be ..... of cpc recognized agents and those holding power of attorney from party authorizing them to make such appearance and filing such application under or do prescribed acts. the law distinguishes recognised, agent from pleader jaymol thokone v. charity commissioners, ahmedabad : air2001guj279 .15. an advocate who is personally interested in ..... is the main question for consideration.6. in order to deal issue it is necessary to indicate section 16(1) of the advocates act, 1961, (in short the 'act 1961') which acknowledges two classes of advocates, i.e., senior advocates and other advocates. section 17(1) provides that every state bar .....

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Feb 27 2006 (HC)

Konsam Brojen Singh Vs. State of Manipur and ors.

Court : Guwahati

..... specify the authority to whom such a representation could be made. the right to make such a representation is, thus, traceable to guaranteed fundamental, rights and not to any municipal law.38. in kamleshkumar (supra) the supreme court in an authoritative pronouncement held 'the object and purpose of the representation that is to be made by the person detained ..... , i.e., to be furnished with the sufficient particulars to enable him to make a representation which on being considered may obtain relief to him.53. in state of punjab v. jagdev singh talwandi the supreme court observed the interpretation of article 22(5) consistently adopted by the court is, perhaps, one of the outstanding contributions of the court ..... question that had fallen for consideration in kamaleshkumar (supra) was in the context of orders for preventive detention passed by officers empowered by the central government under cofeposa act and pit ndps act ; the supreme court in clear and categorical terms held that the question posed has to be considered in the light of the provisions relating to the preventive detention ..... the representation. relying on raj kishore prasad (supra), the learned advocate general further contended that in view of the specific provision contained in section 8 of national security act a representation is not contemplated to the detaining authority but the appropriate government and it is the appropriate government which must consider the representation.50. the decisions reported in .....

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Jul 15 1987 (HC)

Anchar Ali and ors. Vs. State of Assam and ors.

Court : Guwahati

..... rule must be observed in its proper spirit and mere pretence of compliance with it would not satisfy the requirement of law.'25. tarachand v. delhi municipality, air 1977 sc 567, may be next adverted to. that case had dealt with the dismissal of the appellant. one of the contentions advanced ..... : mahabir prasad v. state of u.p. air 1972 sc 1302; travancore rayon v. union of india, air 1971 sc 862 and state of punjab v. bhakhtawar singh, air 1972 sc 2083. mahabir prasad disclosed a disturbing state of affairs as the licence of the appellant had been cancelled without giving ..... aside the impugned order. it would, however, be open to the respondents to initiate action as contemplated by rule 14 (supra) and thereafter to act in accordance with law.34. before parting, i have a, small observation to make and the same is relatableto the question whether any alternative sitehas ..... premature to conclude that these situations exhaust the circumstances in which an implied duty to give reasons may be imposed. both the pervasive duty to act fairly and the expressed duty to give reasons imposed upon many tribunals may persuade the courts to develop the existing case law.'in this context ..... importance is being given, of late, to the preservation of forest wealth. it is because of this that while amending the constitution by 42nd amendment act, 1976, a new article 48a was inserted stating that the state shall endeavour to protect and improve the environment and safeguard the forest and wildlife of .....

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