Court : Patna
Sachchida Nand Jha, J. 1. The vires of Section 25-A of the Bihar Finance Act, 1981 and the related rules and notification regarding deduction of sales tax at source from the contractors' bills has again been called in question in these writ petitions.2. Entry 54 of the State List of the Seventh Schedule to the Constitution of India authorizes the State Legislatures to make law with respect to imposition of taxes on the sale and purchase of goods other than newspapers, subject to the provisions of entry 92 A of the Union List. In State of Madras v. Gannon Dunkerley & Co. (Madras) Ltd. [1958] 9 STC 353, the Supreme Court held that the expression 'sale of goods' in entry 54 has the same meaning as in the Sale of Goods Act, 1930. The essential ingredients of sale being an agreement to sell movables for a price and transfer of property pursuant thereto, in works contract there is no sale of goods because such a contract is indivisible in which there is neither agreement to sell the materi...
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R.N. Sahay, J.1.The constitutional questions in dispute in these group of writ applications under Articles 226 and 227 of the Constitution of India necessitate a consideration:(1) Whether Section 89(1) of the Bihar Coal Mining Area Development Authority Act, 1986 (Bihar Act 9 of 1986) (hereinafter to be referred to as the 'Bihar Act' wherein 'cess' is levied on annual despatches of coal and coke, is null and void being ultravires the Bihar Legislature since by virtue of Mines & Minerals (Regulation & Development) Act, 1957 (Central Act 67 of 1957), the Union has assumed complete control over regulation of mines and minerals leaving no space for the State Legislature to legislate on the said subject.(2) Whether Section 90(4) of the Act wherein water charges are realised from colliery owners for supply of water at the rate to be determined by the State Government, is void since it suffers from vice of unconstitutional delegation of legislative power.2. The assessee-petitioners have appl...
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P.K. Deb, J. 1. This petition has been filed under Sections 80, 80A and 81 of the Representation of People Act, 1951 (hereinafter referred to as the 'Act') questioning the election of returned candidate, namely, Ram Das Rai, in the State Assembly Election of 38 Saraiya Assembly constituency which was held in the month of February, 2000. 2. The petitioner was one of the contesting candidates in the State Assembly General Election from 38 Saraiya Assembly Constituency which took place on 17-2-2000. The present election petition has been filed calling in question on various grounds having non-compliance of various provisions and rules of the Act and also non-compliance of the directions given by the Election Commission of India as contemplated under Article 324 of the Constitution of India. But the main ground of challenge is miscounting of ballot papers and on that ground it has been submitted that respondent No. 1 was shown to have secured more votes on poll and had been illegally de...
Tag this Judgment!Court : Patna
A.K. Ganguly, J.1. These two Letters Patent Appeals are directed against a judgment dated April 28, 1995 passed by a learned single Judge of this : Court in C.W.J.C. No. 911 of 1990 (R) whereby the Award dated January 29, 1990 passed by the Labour Court, Jamshedpur was quashed.2. L.P.A. No. 244 of 1995 (R) was filed by the Workman in whose favour the Award was passed. L.P.A. No. 246 of 1995 (R) was filed by M/s. Tata Engineering & Locomotive Company (hereinafter called the said Company) in respect of certain directions of the learned Single Judge in the impugned judgment about payment of salary to the appellant/workman from the date of dismissal till the date of judgment and an additional sum of Rs. 50,000. Both the appeals were heard together as both were directed against the same judgment of the learned Single Judge noted above.3. The genesis of the factual aspects of this case is noted below:On April 14, 1985, which was a Sunday, a General Body meeting of TELCO Co-operative Society...
Tag this Judgment!Court : Patna
Reported in : 2010(58)BLJR159
S.K. Katriar, J.1. This writ petition has been preferred with the prayer to set aside the order dated 7.3.2000 (Annexure 5), passed by the Commercial Tax Tribunal, Bihar, Patna, in Revision Case No. PT -193/99 (Shakti Tubes Ltd. v. State of Bihar), whereby the order passed by the authorities under the provisions of the Bihar Finance Act (hereinafter referred to as 'the Act'), has been upheld, and it has been held that the petitioner is not entitled to the benefit of exemption from payment of purchase tax on raw materials used for manufacture of the products to the extent of sales effected by the petitioner outside the State of Bihar by stock transfer, in terms of the Industrial Incentive Policy 1993. It relates to the assessment year 1994-95.2. A brief statement of facts essential for the disposal of the writ petition may be indicated. The petitioner is a Private Limited Company, incorporated under the provisions of the Companies Act 1956, and has set up a steel plant at Hajipur, distr...
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S.K. Katriar, J.1. This writ petition is directed against the order dated 19.2.1999 (Annexure 4), and the consequential order dated 28.9.2000 (Annexure 5), whereby respondent No. 4 (Sunil Kumar Sharma, being the new permit-holder) has been allotted the same timing as the petitioner (the existing permit-holder) for the route Madhubani to Vir Kuer Singh Bus Parav (Patna) via Sakri, Darbhanga, Laheriasarai, Kalyanpur, Kisahanpur Railway Station, Muktapur, Samastipur, Musarigharari, Hajipur (Express), arid the return journey.2. The petitioner is the holder of permit to ply passenger bus for the route Kako to Vir Kuer Singh Bus Parva (Patna) via the aforesaid stations, vide permit dated 27.8.1990 (Annexure 1), issued by respondent No. 2 (Regional Transport Authority, Darbhanga), and the return journey. The petitioner's approved time-table states that the departure time for the petitioner from Kako is 4.50 a.m., and the arrival and departure time at Madhubani for Patna is 5.10 a.m. and 5.15...
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Ram Nandan Prasad, J.1. The Division Bench, while admitting C.W.J.C. No. 3248 of 1988, doubted the decision in the case, Baldeo Chandhary v. The state of Bihar and Ors. : AIR1986Pat84 , wherein it was held that the exemption of 40 kilometers allowed on the nationalized routes by virtue of Notification No. S.O. 825 dated 10.6.1981 would not apply in the cases of grant of fresh permits; and referred it for fresh consideration by a larger Beach. C.W.J.C No. 7156 of 1989 was admitted and the same was also ordered to be heard along with above mentioned writ application. Accordingly both the writ applications have been placed for hearing before this Bench.2. The petitioners were granted permits to ply their buses by the competent authority, taking into account the above mentioned notification dated 10.6.1981. The Bihar State Road Transport Corporation, the respondent, filed appeals; against the said order before the State Transport Appellate Tribunal which were allowed. The petitioners have...
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R.N. Sahay, J.1. This is an appeal under Section 173(1) of the Motor Vehicles Act, 1988 against the judgment and award of the Additional Claims Tribunal, Dhanbad dated 22.4.1994 whereby the claim of the appellant for compensation has been awarded to the extent of Rs. 57,600/- only against the owner of the offending vehicle, the Tribunal having absolved the insurer from the liability of compensation. The appellant being aggrieved by the quantum of compensation determined by the Tri- bunal and the decision that the insurer was not liable in the facts of the case has filed this appeal. The appellant had claimed com- pensation of Rs. 3,50,000/-. The appellant seeks enhancement of compensation by this Court.2. The appellant is the widow of Raju Saom, a vegetable merchant. He hired a public carrier goods vehicle bearing the registration No. BRW 2895 on 18.4.1990 for transporting vegetable from Jharia to Saharpura Bazar. He was accompanying the goods. The truck met with accident on way, Raju...
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Nagendra Rai, J. 1. The points involved in both the writ applications are one and the same and as such they have been heard together and are being disposed of by a 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 No. SO 43, dated 1st February, 2000.3. The petitioner No. 1 in CWJC No. 8582 of 2001 is a Public Limited Company and is engaged in manufacturing cigarettes etc. One of its cigarette factories is located at Munger in the State of Bihar. It is registered as a dealer under the Bihar Finance Act (hereinafter referred to as the Act) and under the Central Sales Tax Act. The raw materials and other inputs for manufacture of cigarettes including packing materials are purchased outside the State of Bihar and brought in the factory at Munger in course of inter state trade and commerce or by way of stock transfe...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (2008)112ITD164(Pat.)
1. This is an appeal filed by the assessee against the levy of penalty of Rs. 15,808 under Section 271B of the Act.2. The allegation of the AO was that the assessee ought to have got his accounts audited as required under Section 44AB of the Act because he has declared net profit at a rate less than 8 per cent whereas if an assessee is claiming profits and gains from civil construction at a rate less than 8 per cent then he ought to have got accounts audited as required under sub-s. (c) of Section 44AB. Since there was a failure on the part of the assessee to get the accounts audited, a penalty of Rs. 15,808 was levied. This was confirmed by the learned CIT(A).3. Against this, the learned Authorized Representative of the assessee submitted that the assessee is not a civil contractor as he is only using a mobile crane for loading and unloading iron (and) steel material from the railway siding. Therefore, the provisions of Section 44AB or Section 44AD would not be applicable in that cas...
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