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Abrest Engineering Company Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Sales Tax Rules, 1983 - Rule 26A; Bihar Finance Act, 1981 - Sections 43

Reported in : [2003(3)JCR110(Jhr)]; [2004]138STC319(Jharkh)

ORDER1. The writ petitioner is a works contractor. It is a dealer within the meaning of the Bihar Finance Act, 1981. During the assessment years 1994-95 and 1995-96, the petitioner entered Into works contract with M/s. Tata Iron and … of the tax deducted at source. It therefore made an application for refund on 2.6.1998. In terms of Section 43 of the Bihar Finance Act, any amount refundable under the Act if not refunded within six months from

G.B. Engineers Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Direct Taxation

Acts : Bihar Finance Act, 1981 - Sections 43; Constitution of India - Article 226

Reported in : 2003(2)BLJR1643; [2003(3)JCR450(Jhr)]

the respondents within two months from this date. 8. This writ petition is allowed in this manner. Bihar Finance Act, 1981 - Section 43--lnterest--Claim of--On refund of balance amount of tax deducted at source--Court directed that the amount be

B.A.P. Enterprises Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Contempt of Court

Acts : Finance Act, 1981 - Sections 43

Reported in : [2006(1)JCR341(Jhr)]

particularly upon the 5th respondent, to forthwith pay statutory interest, as provided under Section 43 of the Bihar Finance Act, 1981 on the amount of refund applicable for the years, 1989-90, 1990-91 and 1991-92.2. It appears that for payment

Hindustan Engineering Products Co. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Direct Taxation

Acts : Bihar Finance Act, 1981 - Sections 9(5), 17, 19, 27, 42, 43, 45, 45(1), 45(2) and 45(3); Sales Tax Act

Reported in : [2005(4)JCR270(Jhr)]; (2007)8VST203(Jharkh)

be made only within a certain time frame prescribed in the proviso to Section 42 of the Bihar Finance Act, 1981, Section 43 does not appear to be strictly applicable to the facts of this case, since the deposit of appeal

Pradip Coke Industries Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 42 and 43; Bihar Finance Rules

Reported in : [2006(2)JCR204(Jhr)]

annum from expiry of six months from the date of application for refund as per the provisions of Sections 42 and 43 of the Bihar Finance Act, 1981, since the amount is being illegally retained by the … Taxes (Administration), Dhanbad Division, Dhanbad being the excess amount realized from the petitioner under the provisions of Bihar Finance Act, 1981 for the assessment years 1978-1979 to 2000-2001 amounting to Rs. 26.00 lacs (Approx.) in respect of which excess

Ram Narayan Renu Vs. State of Bihar and ors.

Court : Patna

Subject : Civil

Acts : Bihar Finance Act, 1981 - Sections 45, 46(4) and 47; Bihar Pension Rules, 1950 - Rule 43

order pointed out by the assesses had thereafter filed a review petition under Section 47 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Act') before the petitioner which was allowed by the order and the tax … the order dated 26.2.2002 (Annexure-20), passed by the Government of Bihar in purported exercise of powers under Rule 43(b) of the Bihar Pension Rules, 1950, whereby the petitioner's pension to the extent of 25% per month has

Commissioner of Income-tax Vs. Daudayal Hotels Pvt. Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 5, 28 to 41, 43, 43(6) and 256(1); Income Tax Act, 1922 - Sections 10(2); Finance Act, 1983; Income Tax Act, 1866

Reported in : (2005)199CTR(Guj)556

on new hotel building is not deductible for arriving at WDV in view of the amendments effected by Finance Act, 1983? 2. The Assessment Year is 1985-86 and the relevant accounting period is calender year ended on 31st … impugned order of Tribunal by inviting attention to definition of SWritten Down Value, as appearing in Sub-section(6) of Section 43 of the Act. According to him, Clause (b) of Sub-section(6) states that Written Down Value means the actual … contended by Mr. Naik that the same was relatable to Assessment Year 1981-82 and the Kolkata High Court was not required to render any opinion

i.T.W. Signode India Ltd. (ii) Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Direct Taxation

Acts : Bihar Finance Act, 1981 - Sections 43; Taxation Law

Reported in : [2004(2)JCR212(Jhr)]

both sides.2. This is an application by the petitioner for refund of the tax paid under the Bihar Finance Act in excess of its liability to tax under that Act for the assessment year 1995-96. According to the … officers responsible for the interest on refund that the State is oblige to pay to an assessee under Section 43 of the Act and recover the same from his or their salaries or from the emoluments due to

Commissioner of Income-tax Vs. Gwalior Rayon Silk Mfg. (Wvg.) Co. Ltd.

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Companies (Profits) Surtax Act, 1964 - Sections 2(5) - Schedule - Rule 1

Reported in : (1983)37CTR(MP)245; [1984]146ITR178(MP)

from 1st April, 1968, to get over the ruling of the Supreme Court. By Section 43 of the Finance Act, 1981, the following Explanation has been added in Rule 1 :'Notwithstanding anything contained in any clause of this rule,

i.T.W. Signode India Ltd. (i) Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Direct Taxation

Acts : Bihar Finance Act, 1981 - Sections 43; Taxation Law

Reported in : [2004(2)JCR213(Jhr)]; (2007)8VST182(Jharkh)

within six weeks of the receipt of a copy of this order. Obviously, whatever interest is payable under Section 43 of the Bihar Finance Act will also have to be paid to the petitioner.5. The writ petition is … Sen, J.1. Heard both sides.2. This is an application for refund of the tax paid under the Bihar Finance Act by the petitioner in excess of its liability to tax under the Act for the assessment year 1998-99.