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Voltas Limited Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales TaxLimitation

Acts : Indian Companies Act, 1913; Bihar Finance Act, 1981 - Sections 12, 13, 17(5), 18, 19(1), 21, 21(1), 24 and 58; Bihar Finance Rule, 1981 - Rule 13A; Rajasthan Sales Tax Act - Sections 5(3); Rajasthan Sales Tax Rule - Rule 29(2); 46th Amendment Constitution of India - Article 366(29A)

Reported in : [2006(3)JCR518(Jhr)]

one place to another and the sale of such air-conditioners is chargeable to sales tax under the Bihar Finance Act, 1981 under Entry No. 116 of the Schedule at the rate of 16%.6. One of the disputes in these … 24. Period of limitation for completion of assessment proceeding- Except a proceeding under Sub-section (5) of Section 17, Section 18 and Sub-section (1) of Section 19 no proceeding for assessment of the tax payable by a dealer under

Pro Agro Seeds Co. (P) Ltd. Vs. the State of Bihar and ors.

Court : Patna

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 19 and 19(1); Bihar Sales Tax Act, 1959 - Sections 14(2), 15(5), 17(1), 17(2), 17(4), 17(5), 18, 18(1), 19(1), 19(3), 25, 25(3) and 49; Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Union Practices Act, 1971; Custom Act, 1962 - Sections 28; Bihar Sales Tax Rules, 1983 - Rules 18 and 20

the consequential demand notices also dated 20.11.2006 for the years 1997-98, 1998-99, 1999-2000, 2000-01 and 2001-02 under Bihar Finance Act, 1981 (hereinafter referred to as 'the Act').2. The case of the petitioner as set out in the writ application … in [1985] 58 STC 217 wherein according to him, it has been held that the notice prescribed under Section 18(1) of the Bihar Sales Tax Act, 1959 for the purposes of initiating re-assessment proceeding being not a mere

Larsen and Toubro Limited Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Reported in : 2007(1)BLJR694; [2007(1)JCR542(Jhr)]

Circle, Jamshedpur, pursuant to the order dated 27.2.2006 passed under the provision of Section 19(2) of the Bihar Finance Act, 1981 and further for quashing the entire proceedings of reopening of the assessment proceedings on the basis of audit … without prejudice to any action which is or may be taken under Section 49.7. This section corresponds to Section 18 of the 1959 Act which provides for reopening of a complete assessment so as to include therein any

Steel India Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 2 and 46(4)

Reported in : [2004]138STC121(Jharkh)

purchase of raw material was concerned. Exercising suo motu power of revision under Section 46(4) of the Bihar Finance Act, 1981 the Joint Commissioner of Commercial Taxes issued a notice dated February 26, 1998 upon the petitioner calling upon … started proceedings afresh on remand, the petitioner filed yet another writ petition in this Court being C.W.J.C. No. 1887 of 1998(R) and a division Bench of this Court vide judgment dated August 19, 1998, Reported in [2000]

Bharat Coking Coal Limited Vs. State of Jharkhand,

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 17, 17(5), 18(1), 19, 19(1), 24 and 42; Central Sales Tax Act, 1956; Constitution of India - Article 226

Reported in : 2007(1)BLJR669; [2007(1)JCR307(Jhr)]

tax deposited by the petitioner is liable to be refunded in view of Section 24 of the Bihar Finance Act, 1981. Section 24 of the Act reads as under:24. Period of limitation for completion of assessment proceedings. - Except a … Period of limitation for completion of assessment proceedings. - Except a proceeding under Sub-section (5) of Section 17, Section 18 and Sub-section (1) of Section 19 no proceedings for assessment of the tax payable by a dealer under

Commissioner of Wealth Tax Vs. Chikmagalur Club

Court : Karnataka

Subject : Direct Taxation

Acts : Karnataka Societies Registration Act, 1960; Wealth-tax Act, 1957 - Sections 3, 14, 14(1), 14(2), 16(3), 17, 18, 18(1), 21AA, 21AA(1), 21AA(2), 21AA(3), 21AA(4) and 21AA(5); Finance Act, 1981; Income Tax Act, 1922 - Sections 3; The Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986; The Direct Tax Laws (Amendment) Act, 1987; Direct Tax Laws (Amendment) Act, 1989

Reported in : ILR2005KAR4673; [2007]290ITR522(KAR); [2007]290ITR522(Karn)

in view the provisions of Section 21AA of the Act, which has been inserted in WT Act by Finance Act, 1981, w.e.f. 1st April, 1981, has noticed in his order that :'4. Asst. yrs. 1981-82 to 1983-84 :A new … passing the assessment orders for the period in question, had issued a show-cause notice to the assesses-club under Section 18(1)(a) of the Act, inter alia, directing the assesses-club to show cause, why penalty should not be levied for

Tata Steel Ltd. and ors. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(2), 7(3), 22, 46 and 46(4); Central Sales Tax Act, 1956 - Sections 8(5); Jharkhand Value Added Tax Act, 2005 - Sections 15, 16, 17, 18, 95, 95(3) and 96(3); Bihar Sales Tax Act, 1981; Bihar Reorganization Act, 2000 - Sections 84 and 85; Orissa Sales Tax Act - Sections 6; State General Sales Tax Act; General Clauses Act - Sections 21; Central Sales Tax (Bihar) Rules, 1956; Constitution of India - Articles 14, 19(1), 299, 301 and 304

Reported in : 2007(2)BLJR1153; [2007(2)JCR180(Jhr)]; (2007)7VST109(Jharkh)

have been issued in exercise of power, vested in the State Government under Section 7(3) of the Bihar Finance Act, 1981 Section 7 of the Bihar Finance Act reads as under:7. Exemption.- (1) No tax shall be payable under this … identified Gopalpur in the State of Orissa for establishing such a unit with a capital investment of Rs. 1800 Crores. However, the management decided to relocate the said unit in Jamshedpur within the State of Bihar provided

Shivam Coke Industries and Rani Sati Coke Manufacturing Company Vs. St ...

Court : Jharkhand

Subject : Sales Tax/VATLimitation

Reported in : [2008(2)JCR267(Jhr)]; (2008)18VST289(Jharkh)

(Admn.), Dhanbad Division, Dhanbad whereby he has initiated suo motu revision proceedings under Section 46(4) of the Bihar Finance Act, 1981 and further for a declaration that the impugned notice issued by the Joint Commissioner is bad in law … application under Section 46(4) of the Bihar Finance Act, 1981 and further for quashing the final order dated 18.12.2007 passed by respondent No. 3. The Joint Commissioner by which he has set aside the revised assessment order.4.

Allahabad Bank Vs. Canara Bank and Another

Court : Supreme Court of India

Subject : BankingCompany

Acts : Companies Act, 1956 - Sections 19, 232(1), 442, 445, 446, 529A and 537; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 18, 19, 20, 22, 25 and 34; Constitution of India - Articles 226, 227 and 323A; Banking Regulation Act, 1949 - Sections 5; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 - Sections 3; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Companies (Amendment) Act, 1960; Life Insurance Corporation Act, 1956 - Sections 15 and 41; Old Companies Act, 1913 - Sections 171; Banking Companies Act, 1949 - Sections 45C; Civil Procedure

Reported in : 2000(3)ALLMR(SC)475; 2000(2)CTC723; JT2000(4)SC411; 2000(3)SCALE169; (2000)4SCC406; [2000]2SCR1102; AIR 2000 SC 1535; MANU/SC/0262/2000

of the Companies Act, 1956-namely (i) the Industrial Credit and Investment Corporation of India Ltd; (ii) the Industrial Finance Corporation of India; (iii) the Industrial Development Bank of India; (iv) the Life Insurance Corporation of India and … institutions.16. The said Act is the result of two Reports, one of 1981 of a Committee headed by Sri T. Tiwari and the other by … of debts due to banks and financial institutions and it contains two crucial provisions. One of them is Section 18 which ousts the jurisdiction of all Courts or other authorities (except the Supreme Court and the High Court

Sone Vanaspati Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

in the facts and circumstances of the case, there will be no order as to costs. (A) Bihar Finance Act, 1981, Section 7(3) - Bihar Industrial Policy, 1993, Clause 10.5--Exemption from sales-tax--Can be given by authories, only when notification under … Halsburys Laws of England, Volume 16 at page 1682. 'Estoppel by Conduct' have been dealt with in para 1809 and in para 1528 at page 1073 'representation induced by party complaining' have been dealt with. It has