Court : Patna
..... it clearly stated that the transaction in relation to the fabrication of various materials by the petitioner at their works in the state of west bengal for being appropriated to the contract at jhajha in the state of bihar would be an inter state transaction and the petitioner would be liable to sales tax as under central sales tax and they would not be liable in to any provincial (bihar ..... in law and in view of the rule, as laid down in the first sub-section of section 7 of the contract act, there is no acceptance by the railway and there being no acceptance, the parties cannot be said to be in consensus ad ..... in my view, in terms of the first part of section 7 of the contract act and the rule of law envisaged therein, the acceptance has to be absolute and unqualified for converting the offer into promise and thus by act of acceptance resulting in an agreements and the agreements then being executed resulting in a ..... in my view, the rule in the first sub-section of section 7 of the contract act is based on the principle that unless the parties have consensus ad idem, are of one mind, there cannot be an agreement ..... clearly contrary to the first sub-section of section 7 of the contract act and hence it is fit to be rejected.19. ..... section 7 of the contract act clearly lays down that in order to convert a proposal into a promise, the acceptance must be absolute ..... filed in response to the notice inviting tender is an offer or a proposal within the meaning of section 2(a) of the contract act. .....
Tag this Judgment!Court : Patna
..... amount of liability incurred; (b) in respect of damage to any property of a third party a limit of rupees six thousand,: provided that any policy of insurance issued with any limited liability and in force, immediately before the commencement of this act, shall continue to be effective for a period of four months after such commencement or till the dateof expiry of such policy whichever is earlier. ..... for better appreciation of the submissions advanced by the learned counsel it would be appropriate to look into the provisions of section 147(2)(3) of the new act of 1988. ..... according to this, policy of insurance issued with limited liability and which is in force immediately before the commencement of the new act, shall continue to be effective for a period of four months or on the expiry of such policy, whichever is earlier. 5. ..... learned counsel, therefore, submitted that in view of the proviso to section 147(2) of the act, the liability of the insurance company would be in terms of the act of 1939 and the policy issued thereunder. ..... laik, learned counsel appearing for the respondent submitted that under the new act of 1988 the insurance company's liability is unlimited. ..... according to the learned counsel the new motor vehicles act, 1988 came into force from 1-7-1989 and on 13-8-1989 when the accident took place, the policy issued under the repealed motor vehicles act, 1939 was enforced. .....
Tag this Judgment!Court : Patna
..... in the nature of section 86 of the representation of the people act, 1951 inserted in the gram panchayat act, 2006, there would have been no occasion for the election tribunal to apply the provisions of the limitation act to the proceedings pending before it, but as there is no provision in the nature of section 86 of the representation of the people act, 1951 in the gram panchayat act, 2006, the limitation act will apply to the proceedings taken before the election tribunal constituted under ..... light of the aforesaid observations of the hon'ble supreme court, i am of the view that in the gram panchayat act, 2006 and the rules framed thereunder, there is no provision, which is akin to section 3 of the limitation act or section 86 of the representation of the people act, 1951 commanding the election tribunal constituted under the gram panchayat act either by express words or by necessary implication to dismiss the election petition filed beyond the period of limitation contained in ..... rules, but as consequences/penalty for not filing the election petition within the time required under the rules has been provided either in the said act or in the rules framed thereunder, in my opinion, by virtue of the provisions contained in sub-section (2) of section 29 of the limitation act, 1963, the election tribunal has the jurisdiction in appropriate case to consider the grounds for condoning the delay in filing the election petition.12. ..... put up before appropriate division bench under orders of .....
Tag this Judgment!Court : Patna
..... circumstances of the present case for the reason that it was a case under the provisions of section 34 and 39 of the specific relief act where there was no allegation of the nature found in the present case, and, secondly, the issues are being examined in the present ..... of which is set out hereinbelow for the facility of quick reference :'6 ..........he further contended that the act does not vest any power of review in the district magistrate so that by order dated 12.4.1982, ..... to re-open the matter is also of no substance as the act itself provides that the collector can on his own motion or on a petition call for the records and after being satisfied, ..... no provision of appeal at all in the act, much less before the district judge and, ..... petitioners in view of the clear provision of section 3 of the act which, inter alia, lays down to the effect that this act shall not apply to any land or plot, residential or otherwise, ..... of section 21 was inserted by act xi of 1989 with effect from ..... revision application in terms of section 21 of the act were not maintainable, i find it to be ..... jurisdiction under section 63 of the act duly vested in him by ..... engrafted in section 21 of the act was inserted by act xi of 1989 with effect from ..... the section because the act governs rural lands where ..... act ..... act 1947 (hereinafter referred to as the act ..... act ..... of the act is very widely ..... then such a revision application in terms of section 21 of the act would be maintainable. ..... act ..... act ..... act ..... act ..... first authority under the act. ..... act .....
Tag this Judgment!Court : Patna
..... respect to the manner of election of members of the board under sub-section (2) of section 1426.it is the case of the state government that though it had taken up the framing of rules under the 1995 act, the finalization of the rules was likely to take some time ; that it was not desirable to leave the board under a special officer for long and hence, recourse was taken to sub-section (3) of ..... a more appropriate use of sub-section (3) of section 14 of the 1095 act.32. ..... it is not to be lost sight of that the exercise for formation of the board under the 1995 act was taking place in the state for the first time, in fact, the state government was even oblivious of the fact that that the 1995 act had come into force with effect form 1.1.1998 and woke up from slumber only after the judgment, dated 10 ..... formation of the board under the 1954 act was bad because the 1995 act had already come into force and though he had also filed a contempt petition alleging that the state government was not giving effect to the directions of the learned single judge, when the state government did form the board under the 1995 act he chose to assail that too on the ..... ground, amongst others that the action of the state government informing the board under the 1995 act was in derogation of the stay order passed in lpa no. .....
Tag this Judgment!Court : Patna
..... and purchase of goods involved in the execution of works contract, a new definition clause 'tax on sale or purchase of goods' was inserted in article 466 of the constitution by the constitution (forty-sixth amendment) act, 1982 to include amongst others, 'a tax on the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract' within the ambit of tax ..... emerge from the decision in gannon dunkerley case [1993] 88 stc 204 (sc)--first, the provisions of sections 3, 4 and 5 as well as sections 14 and 15 of the central sales tax act are applicable to transfer of property in goods involved in the execution of works contract falling within the ambit of article 466(29a)(b) of the constitution, and in exercise of its legislative power ..... state trade or commerce or outside state sale or a sale in course of import or export within the meaning of sections 3, 4 and 5 of the central sales tax act is more often than not a ticklish question which the courts find difficult to decide even where the facts have been determined in regular assessment proceedings ..... act, however, provides that where the assessing officer is satisfied with the total income of the contractor or the sub-contractor justifies the deduction of income-tax at any lower rate or no deduction of income-tax, as the case may be, the assessing officer shall, on an application made by the contractor or the sub-contractor in this behalf, give to him such certificate as may be .....
Tag this Judgment!Court : Patna
..... they involve a common question of law as to whether in case of teachers of elementary schools taken over by the state government under the bihar non-govern-'ment elementary schools (taking over of control) act, 1976 (hereinafter referred to as 'the act') who ceased to be in service of such schools, on account of death or retirement, prior to 31-3-1976, the widow or other family members are entitled to family pension under the 1964 notification which provides family pension in case of ..... . on the basis of aforesaid discussions, it has to be held that such teachers and employees of elementary schools taken over under the act who retired or died prior to 31st march, 1976 shall be entitled only to the benefit under the triple benefit scheme and only those who retired after 31st march, 1976 shall be governed ..... . if it is held that the instructions of 1976 did not alter the terms and conditions of service as provided in section 4(2) of the act then the effect would be to deprive the benefit of bihar pension rules and of family pension contained therein even for employees and teachers who retired or died on or ..... single judge held in paragraph 9, that the learned counsel for the state had failed to bring to the notice of the court any rule framed under the act with respect to grant of benefit of family pension from 1-4-1976 except the instruction contained in the education department letter no ..... regard, it would, therefore, be appropriate to consider the provision of section 4(2) of the act .....
Tag this Judgment!Court : Patna
..... the requisitions and demand certificates impugned in all the writ petitions and on perusal thereof i find that requisitions were made in the prescribed form-2 of schedule ii of the act, stating all the required particulars, such as names of the certificate debtors, address of the certificate debtors, amount payable, nature of public demand for which requisition was ..... counsel for the petitioners further submitted that the certificate officer signed the demand certificate arbitrarily without application of mind ignoring the mandates of section 6 of the act inasmuch as all die certificates were signed without filling up the amount and the name of the certificate debtor at the bottom of the certificates.placing reliance ..... appropriate to have a look into provisions of section 5 and section 6 of the act, as well as the prescribed forms i and 2 of the schedule ii to the act.section 5 of the act ..... certificate officer must be based initially upon the satisfaction of the requisitioning officer, who must have verified the requisition in form-2 under section 5 of the act.in nirod baran banerjee (supra), the certificate under section 4 read with form-1 was signed by the officer and not by the certificate officer. ..... the proceedings of certificate cases, contending that: (i) the requisitions were not made in accordance with the provision of section 5(2) of the act and prescribed form, (ii) no court fee in the eye of law was paid, (iii) certificate officer signed the demand certificates in the .....
Tag this Judgment!Court : Patna
..... having committed offences under the 1988 act while discharging the duties of such member; and (ii) that itself makes it clear that the speaker is not the competent authority to remove a member of the legislative assembly and, accordingly ..... before filing a charge-sheet against a member of legislative assembly when offences are said to have been committed by him as such member, lifted the sting of section 19(1) of the 1988 act by permitting the court to take cognizance without a sanction to prosecute and that clearly depicts that permission of the speaker is necessary when the member of legislative assembly is being charge-sheeted for ..... said sri lalu prasad, the then chief minister of bihar should be prosecuted in the court of law for the said offence(s) under section 13(1)(e) of prevention of corruption act, 1988 punishable under section 13(2) of the said act read with 109, ipc.now, therefore, the governor of bihar does hereby accord sanction under section 197(1)(b) of the code of criminal procedure, 1973 and also under ..... it would be appropriate to set out sections 5(1)(e), 5(2) and 6 of the prevention of corruption act, 1947, hereinafter referred to as 'the 1947 act', as well as sections 13(1)(e), 13(2) and sections 19(1) and (2) of the 1988 act which are as follows :--prevention of corruption act, 1947 'section .....
Tag this Judgment!Court : Patna
..... to look into the custom certificates but he did not find them on the assessment record nor the same were made available to him on demand and thereafter in exercise of suo motu power under section 46(4) of the act, he set aside the assessment order and remanded the matter to the assessing officer to decide the issue on admissibility of the claim afresh by order dated 12.10.1987. ..... knowledge of the commissioner from any source about any illegality with regard to any order passed by any other authority appointed under section 9, the commissioner may exercise power of suo motu under section 46(4) of the act and pass appropriate order.12. ..... admittedly, the petitioner was registered under the bihar sales tax act, and the assessment order was passed under section 17 (2) of the act, for the aforesaid period by the deputy commissioner of commercial taxes, patna special circle, ..... has been passed by any other authority appointed under section 9 for the purpose of satisfying himself as to the legality or propriety of such order and after examining the record and in inquiry, if any made, pass appropriate order. ..... commercial taxes tribunal, bihar, patna has made a reference under section 48 of the bihar finance act, 1981 with regard to an order dated 28.1.1989 passed in revision case no. ..... the applicant, thereafter, filed a reference under section 48, of the act, before the tribunal and after hearing the parties, the tribunal by order dated 8.9.89 referred the following questions of law to this .....
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