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D.V.C. Bukaru Co-operative Stores Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 45(3); Constitution of India - Article 226

writ application is dismissed on the ground of alternative remedy. No costs.A.K. Prasad, J.17. I agree. (A) Bihar Finance Act, 1981, Section 45(3) - Petition for challenging the assessment order, quashing the demand notice and validity of the Act--Objection was

Tata Steel Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Other Taxes

Reported in : [2008(2)JCR353(Jhr)]

I would first like to refer the provisions of statutory appeal as provided under Section 45 of Bihar Finance Act, 1981. Section 45 reads as under:45. Appeal.--(I) Subject to such rules as may be made by State Government under this part … I would first like to refer the provisions of statutory appeal as provided under Section 45 of Bihar Finance Act, 1981. Section 45 reads as under: (4) Every appeal under this section shall be filed within forth-five days of the receipt

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 … statutory requirements for preferring an appeal, including payment of 20 per cent of tax assessed in terms of Section 45(3) of the Bihar Finance Act, 1981 (for the assessment year 1993-94, Rs. 45,254/-; and Rs. 1,88,624/- for the

Aluminium Industries Ltd. Vs. Union of India (Uoi)

Court : Kerala

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 2 and 3; Finance Act, 1981 - Sections 47; Customs Act, 1962 - Sections 2(11), 2(12), 2(23), 2(27), 2(28), 7, 8, 12, 14, 15, 15(1), 16, 17, 25, 25(1), 29, 30, 31, 32, 33, 34, 45, 46, 47, 48, 68, 106, 110, 111, 113 and 115; Finance Act, 1980 - Sections 4(4) and 47; Customs Act, 1886; Customs Tariff Act, 1894; Sea Customs Act, 1878 - Sections 37, 57 and 86; Customs Rules; Customs Regulations

Reported in : 1985(4)ECC1; 1985LC554(Kerala); 1999(110)ELT474(Ker)

30, 31, 32, 33, 34.45, 46, 47, 48, 68, 106, 110, 111, 115; Finance Act, 1980, Section 4(4); Finance Act, 1981, Section 47; Customs Tariff Act, 1975, Section 3 ; Countervailing Duty; Notfn. Nos. 176/79-CUS., 186/79-CUS, 41/80-CUS., 75/81-CUS., 76/81-CUS. -

The State of Bihar Through the Commissioner, Commercial Taxes and ors. ...

Court : Patna

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 9(5), 45, 45(1), 45(2), 46, 47 and 48; Central Sales Tax Act, 1956 - Sections 9(2); Bihar Finance Act, 1981 - Sections 17(3)

not deserve to be admitted as the petitioners have alternative and efficacious remedy under the provisions of Bihar Finance Act, 1981 in challenging the impugned order.2. The Assistant Commissioner, Commercial Taxes, Gopalganj Circle, Gopalganj passed the assessment order under … 48 provides the remedy by way of reference from the order of Tribunal passed under Section 46 of Act, 1981. Section 48 of Act, 1981 reads thus:48. Statement of case to High Court-(1) Within ninety days from the passing … be made by the State Government an order passed on an appeal under Sub-section (1) or (2) of Section 45 may, on application, be revised by the Tribunal.(2) Subject as aforesaid any order passed under this part or

Poddar Trading Corporation Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Sales Tax Rules, 1983 - Rule 19 and 19(1)

dated June 29. 1998 passed by the Commercial Taxes Officer, Singhbhum Circle, under Section 20(1) of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Act') imposing penalty. The validity of Rule 19 of the Bihar Sales Tax … Rules. 1983 (hereinafter referred to as, 'the Rules') has also been challenged.3. Against the said order imposing penalty, Section 45 of the Act provides for appeal. The remedy of appeal is efficacious and adequate remedy. It is, therefore,

Ashirvad Enterprises Vs. the State of Bihar and anr.

Court : Patna

Subject : Sales Tax

C.J.1. The petitioner firm is a small scale industrial unit. It is a registered dealer under the Bihar Finance Act, 1981, and under the Central Sales Tax Act, 1956. In this writ application, the petitioner assails Annexure '5', an … promulgated a fresh Notification No. S.O. 123 dated 5-3-1990, in exercise of the powers vested in it under Section 22 of the Bihar Finance Act, 1981. The said notification dated 5-3-1990 is Annexure T. The benefit of … prayer of the petitioner for the issue of Form XXVIII-B under Rule 45 of the Bihar Sales Tax Rules, 1983. The ground of rejection was

i.T.C. Limited Through Sri Jagdish Singh and anr. with Goodyear India ...

Court : Patna

Subject : Sales Tax

Acts : Bihar Sales Tax Rules, 1983 - Rule 45; Bihar Finance Act, 1981 - Sections 31(2A)

issued.December, 28, 1985S.O. 1432--In exercise of the powers conferred by Sub-section (2-a) of Section 31 of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) Part I, the Commissioner adopts Forms XXVIII-A and XXVIII-B as the declaration for … common judgment.2. The petitioners In both the cases have challenged the validity of the amended provision of Rule 45(b) of the Bihar Sales Tax Rules, 1983 (hereinafter referred to as the Rules) as amended by the Notification

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 … He relies on the following reported judgment: (i) Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi 45 STC 212(ii) Meera Bhanja v. Nirmala Kumari Choudhury. : AIR1995SC455 (4.4) Learned Standing Counsel next submits that out

Ganji Krishna Rao Vs. Commissioner of Income Tax

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 5, 28, 64 and 64(1)

Reported in : (1996)136CTR(AP)98; [1996]220ITR654(AP)

member of the assessee-HUF. The ITO after taking into consideration sub-paragraph II of the First Schedule to the Finance Act, 1981, found the total income of the HUF exceeded the minimum taxable limits and hence subjected the assessee-HUF to … be included in the total income of the individual as contained in s. 2(45) of the Act. 6. Section 64(1)(iii) of the Act is extracted below : '64. Income of individual to include income of spouse, minor