Court : Patna
..... samiti : (1) subject to such conditions as may be prescribed by the government from time to time, the panchayat samiti shall undertake the following : (i) preparation of the annual plans in respect of the schemes entrusted to it by virtue of the act and those assigned to it by the government or the zila parishad and submission thereof to the zila parishad within the prescribed time for integration with the district plan;(ii) consideration and consolidation of the annual plans ..... the district planning committee).though it would have been appropriate that a detailed reference to the district planning committee as is referred to in section 134 of the bihar panchayat raj act, 1993 should have been repeated in section 51-b, ..... on such option exercised, the junior engineers/assistant engineers shall be given appropriate seniority, having regard to their length of service, in the cadres in which ..... (i) the state government shall frame appropriate rules providing for promotional avenues to the assistant engineers and junior engineers employed in the zila parishads of the state of bihar to the same extent as is provided to the members of other engineering services of the state ..... (2) the provisions of section 134 of the bihar panchayat raj act, 1993 (bihar act 19, 1993) shall apply in respect of composition, functions, election of ..... the panchayats and municipalities and all other local bodies the dinar panchayat raj act, 1993, in effect, refers to article 243zd of the constitution of india .....
Tag this Judgment!Court : Patna
..... 4) will pass an appropriate order quashing the cancellation of the settlement in terms of the provision of the bengal ferry act and in the light of the observation made by this court. ..... 3 (petitioner) to substitute the existing vessels-by vessels of the required capacity in the event he fails tocomply with such direction to take an appropriate action to the extent of cancelling the settlement. ..... 8 then this court will take a serious view of the matter and take an appropriate action against the erring officials.24. ..... 4) took steps for settlement of the aforesaid ferry under the provision of the bengal ferry act and in pursuance of an auction notice an auction was held on 30th december, 1996 and kumar arun chandra singh (respondent no. ..... 4) to pass an appropriate order directing respondent no. ..... 4 has acted in connivance with the respondent no. 8. .....
Tag this Judgment!Court : Patna
..... , and the opinion of the ministry of law, which formed part of this instruction ;- xx/1/97 -- returns of income filed under section 139(4) of the income-tax act, 1961--whether can be revised under section 139(5)--whether extended time limit under section 153(1)(c) be available in respect of such returns of income-clarification regarding. ..... the income-tax appellate tribunal, patna bench, patna, referred to this court under section 256(1) of the income-tax act, 1961 (for short 'the act'), the following two questions of law for its opinion : ' (i) whether, a revised return can be filed when a return has been filed under section 139(4) of the income-tax act, 1961 (ii) if the answer to the above question is in affirmative, whether the assessment made on the basis of the return ..... who have filed returns under sub-section (4) should be able to file a revised return, there was nothing to prevent the legislature to say so in sub-section (5) itself or state in sub-section (4) that the provisions of the act will apply to the return filed thereunder as if it was a return under sub-section (1), as has been done in sub-sections (3) and (4a). 2. ..... related question is whether in such a case the time limit for completion of assessments laid down in sub-clause (c) of sub-section (1) of section 153 of the act will apply with reference to the belated return filed under section 139(4) or the revised return under section 139(5). 2. ..... seems to be the appropriate way of construing section 153(1)(c) of the act. .....
Tag this Judgment!Court : Patna
..... income-tax officer is to forward the same to the inspecting assistant commissioner, who, on consideration of the same, may issue appropriate directions for guidance of the income-tax officer to complete the assessment. mr. ..... he submitted that there was variation of income of overone lakh of rupees and so the provisions of section 144b of the act were applicable and as per the provisions of that section the income-tax officer in the first instance had to forward a draft of the proposed order of assessment to the assessee, who, on receipt of ..... at the instance of the revenue, on an application filed under section 256(1) of the income-tax act, 1961 (for short, 'the act' only), the appellate tribunal, patna bench, patna, has referred to this court the following questions of law for its opinion for the assessment years 1977-78 and 1978-79 : ' (i) whether, ..... it could not be disputed that at that stage the provisions of section 263 of the act became inapplicable as the commissioner of income-tax can exercise his powers under section 263 of the act only if he considers that any order passed by the income-tax officer was erroneous in so far as it is prejudicial ..... learned counsel appearing for the revenue, that the requirements of section 263 of the act were met and the tribunal was wrong in setting aside the order of the ..... against the order of the commissioner of income-tax passed under section 263 of the act, which appeal was also allowed by the tribunal vide order dated september 6, 1984.4. .....
Tag this Judgment!Court : Patna
..... to the controversy in hand, the matrimonial case giving rise to the appeal in the present case having been filed prior to the coming into force the court fees (bihar amendment) act, 1995 which was not given retrospective effect, the petitioner cannot be compelled to pay court fee more than what was payable on the date of filing of the matrimonial case. ..... section 5 of the said act provides that where difference arises between the stamp reporter and the suitor or his lawyer relating to the amount of court fee, such difference is to be referred to the taxing officer whose decision thereon shall be final except when in appropriate case the matter is referred to the taxing ..... appellate side, high court, calcutta, air 1959 calcutta 317, a division bench of the calcutta high court held that the registrar under section 5 of the court fees act cannot be regarded as a tribunal whose orders can be revised by the high court under article 227. ..... his decision as taxing officer is final by virtue of the provisions of section 5 of the court fees act, but what is significant for the purposes of the present case is not the finality of the decision but the fact that the decision is to be regarded as a decision of the court ..... decision has been taken qua taxing officer under section 5 of the court fees act, 1870 and not qua the registrar on administrative side of the court. ..... suit in that case was filed prior to 1-4-1954 when court-fee (bombay amendment) act, 1954 levying enhanced court fee came into force. .....
Tag this Judgment!Court : Patna
..... railway catering service, kiul, lakhisarai for the assessment years 1998-1999, 2002-2003 and 2003-2004 annexed as annexure 2 series in pursuance of the assessment orders passed under section 17 of the act imposing sale tax in respect of sale of foodstuff by the railway catering service to its employees and passengers; as well as restraining the respondent authorities from making recovery of the amount by taking ..... chief commercial manager, (catering), east central railway, has filed the present writ application for quashing the demand notices issued under the provisions of the bihar finance act, 1981 (hereinafter referred to as the act) for the assessment years 1999-2000, 2000-2001 and 2001-2002 by the commercial taxes officer, patliputra anchal, patna to the chief commercial superintendent (catering), ..... for the petitioner raised two submissions, namely, that the east central railway which runs a catering services is not a dealer within the meaning of section 2(e) of the act and the goods sold by it is the property of the union of the india and as such it is immune from taxation in view of the provisions contained under ..... and haryana high court held that northern railway departmental catering was not a dealer within 'the meaning of section 2(d) of the punjab general sales tax act, 1948 on the ground that it was supplying/selling foodstuffs at the canteen on no profit no loss basis and as such transaction was not amenable ..... appropriate to refer the relevant provisions of the act .....
Tag this Judgment!Court : Patna
..... 'employer' means, in relation to any establishment, factory, mine, oilfield, plantation, port, railway company or shop- (i) belonging to, or under control of the central government or state government, a person, or authority appointed by the appropriate government for the supervision and control of employees, or where no person or authority has been so appointed, the head of the ministry or the department concerned. ..... in which the divisional manager, assistant divisional manager and the branch manager were made respondents and their lordships of kerala high court held that there was no provision under the life insurance corporation act, 1956 ('the 1956 act', in short) or rules or regulations authorizing a divisional manager to represent the corporation in any court within the division over which he exercised administrative control. ..... another argument was that the complainant the labour enforcement officer (central) was not authorized to file the complaint within the meaning of section 12 of 1976 act but this argument was not subsequently pressed in view of the notification issued by the government of india in the ministry of labour dated december 26, 1989 bearing s.o. no. ..... the establishment and incorporation of the corporation is dealt with under section 3 of the 1956 act under which the corporation was to be deemed to be established from the date from which the central government by notification in official gazette appointed. .....
Tag this Judgment!Court : Patna
..... is successfully shown that there is illegal exercise of jurisdiction or impugned decision has resulted in the manifested perversity or illegality, it has to be put in appropriate legal shape.9. ..... the relevant provisions of the bihar consolidation of holdings & prevention of fragmentation act, 1956 ('act of 1956') have been considered and examined for the purpose of appreciation of the submissions raised in this writ application under article 226 of the constitution ..... it will be interesting to refer to the definitional clause of the act of 1956 as devised and designed for consolidation of holdings and prevention of fragmentation in the state ..... any body has any objection against the entry in survey register before the consolidation officer, he has been empowered to file an appeal under sub-section (6) of section 10 of the act of 1956, as could be seen from the aforesaid provisions. ..... is inclined to follow the principles adopted in similarly situated other cases of this court and is inclined to remit the matter back to the director, consolidation to hear the entire matter afresh in terms of section 35 of the act of 1956 after restoring the consolidation revision no. ..... the authorities under the consolidation act of 1956, being judicial authorities, obviously, have to ..... 1928 of 1987, under section 35 of the act of 1956, which was also rejected by the deputy director, consolidation (hqrs), ..... 1987, purported to have been recorded under section 10(6) of the act of 1956 is illegal and invalid. .....
Tag this Judgment!Court : Patna
..... 9,34,575 cash credits7.whether the provisions of section 147(a) or 147(b) are applicable or both the sections are applicable.147 of the income-tax act, 196112.whether the commissioner/board is satisfied on the reasons recorded by the income-tax officer that it is a fit case for the issue of a notice under section 148.yes, i am ..... of an alternate remedy is no bar and this court can issue appropriate writs to afford effective and meaningful relief to the assessee. ..... accordingly, your assessment for the assessment year 1983-84 has escaped assessment within the meaning of section 147 of the income-tax act as these loans were introduced during the accounting year relevant to the assessment year 1985-84, you are, therefore, requested to show cause why not your assessment for the assessment year 1983-84 is ..... in the reasons for obtaining the sanction as also now placed cannot form the basis or the reasons for initiating proceedings under section 148 read with section 147 of the income-tax act and the initiation of the proceedings is merely for the sake of making a fishing enquiry which is not permissible under law. ..... it is stated that in order to attract jurisdiction for the initiation of proceedings under section 148 read with section 147 of the act, the following conditions should be satisfied : (a) there must be escapement of chargeable income of the relevant assessment year; (b) the assessing officer must have reasons to believe (and not merely reasons to suspect) that such escapement is .....
Tag this Judgment!Court : Patna
..... successfully shown that there is illegal exercise of jurisdiction or impugned decision has resulted in the manifested perversity or illegality, it has to be put in appropriate legal shape.9. ..... quashing the order of the consolidation officer against which there was revision under section 35 of the act of 1056, which was decided by the deputy director, consolidation (hqs), patna, (respondent no. ..... the relevant provisions of the bihar consolidation of holdings & prevention of fragmentation act, 1956 ('act of 1956') have been considered and examined for the purpose of appreciating the submissions raised in this writ application under article 226 of the ..... 6 is the original applicant, who preferred an application under section 10b of the act of 1956 for consolidation and mutation of his name in respect of the land ..... it will be interesting to refer to the definitional clause of the act of 1956 as devised and designed for consolidation of holdings and prevention of fragmentation in ..... body has any objection against the entry in survey register before the consolidation officer, he has been empowered to file an appeal under sub-section (6) of section 10 of the act of 1956; as could be seen from the aforesaid provisions. ..... inclined to follow the principles adopted in similarly situated other cases of this court and is inclined to remit the matter back to the director, consolidation to hear the entire matter afresh in terms of section 35 of the act of 1956 after restoring the consolidation revision no. .....
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