Court : Jharkhand
Reported in : [2008(1)JCR210(Jhr)]; (2009)21VST173(Jharkh)
..... the basis that it constitutes a sale under its sales tax law. the supreme court again elaborately discussed the constitutional amendment and the relevant provisions of central sales tax act and the local laws and also the ratio decided in builders' association's case. in the case of m/ ..... ors. v. union of india and ors. : [1989]2scr320 . suffice it to say that in 1982, the parliament passed the 46th amendment amending the constitution in several respects in order to bring many of the transactions in which property in goods passed but were not considered as sale ..... the jharkhand high court in the case of voltas ltd. v. the state of jharkhand reported in 2007(5) vst 492 and affirmed by the hon'ble supreme court in the case of state of jharkhand v. voltas ltd. reported in ..... 2007(7) vst 317.6. mr. mittal, learned counsel appearing for the petitioner, firstly submitted that earlier there was a .....
Tag this Judgment!Court : Jharkhand
Reported in : [2005(4)JCR1(Jhr)]
..... so undisputed that it is unnecessary and, indeed, wasteful to cite precedent therefore or to multiply authorities in this contest.'56. after the constitution (seventy-third amendment) act, 1992, by which part ix comprised of articles 243 to 243-o was inserted, similar issue again fell for consideration before a division bench of patna ..... keeping in view such statement of objects and reasons, a new part ix relating to panchayats was inserted in the constitution by the constitution (seventy-third amendment) act, 1982, comprised of article 243 to article 243-o. those provisions do not apply automatically to the scheduled areas and tribal areas. article 243-m prohibits ..... the full bench's decision of patna high court were rendered prior to the constitution (seventy-third amendment) act, 1992 when for the first time. panchayat system was introduced at the grass roots level. prior to such amendment the panchayat system had been based purely on state legislations, made in pursuance of article 40 of .....
Tag this Judgment!Court : Jharkhand
Reported in : 2004(2)BLJR1611; [2004(4)JCR1(Jhr)]
..... estates or tenures in the state during the period commencing from the 25th day of september, 1950 and ending with the commencement of the bihar land reforms (amendment) act, 1953 (bihar act xx of 1954), shall always be deemed to have been validly issued, taken or done and shall not be called in question merely on the ground ..... this was followed by another proclamation exhibit k-1/1 and a notification exhibit a/ii under section 3-a of the bihar land reforms act as amended by the bihar land reforms amendment act xx of 1953. the proclamation dated 21.9.1954 was to the effect that the state government intends to take within three months from the ..... government. admittedly, the lands at the relevant time were in the district of hazaribagh. in our view, the definition of intermediary in section 2(jj) introduced by amending act xx of 1954, meaning a proprietor, tenure-holder, under-tenure-holder and a trust, covers the anandji kalyanji trust and the said notification also brings about the extinction .....
Tag this Judgment!Court : Jharkhand
Reported in : (2008)219CTR(Jharkhand)373; [2008]298ITR413(Jharkhand); [2008(1)JCR28(Jhr)]
..... , may be regarded as having received legislative approval, for we find that by section 6 of the taxation laws (amendment) act, 1975, sub-section (1) of section 23 has been amended and it has now been made clear by the introduction of clause (b) in that sub-section that where the property is let and the annual ..... result was reached in l. bansidhar and sons v. cit : [1993]201itr655(delhi) where however it was clarified that the position stood changed with effect from the 1976 amendment, after which the actual rent would be relevant only if it is higher than the standard rent. once again the decisions of this court in cit v. vinay bhart ..... deleted the addition under the head 'income from house property' by estimating the higher rent. this is how, reference has been made under section 256(2) of the act to this court for answering the questions quoted hereinabove.5. mr. binod poddar, learned senior counsel appearing for the assessee, firstly submitted that the tenanted premises in occupation of .....
Tag this Judgment!Court : Jharkhand
Reported in : 2008(56)BLJR595; AIR2008Jhar86(FB)
..... state government as under:(a) milk commissioner(b) a representative of the state finance department.20.1.2. (vii) amended bye-laws:the board shall hold office for one full term as per the co-operative act, provided that the first board of directors shall be a nominated board consisting of the following:1. milk commissioner-chairman2. ..... be carried to reserve fund. 32.2. to contribute towards the educational fund of the bihar co-operative federation as and when required under the co-operative societies act. 32.3. an amount not exceeding 12% per annum shall be distributed as dividend on the paid up share capital. the balance amount of net profit, after ..... :on 23.11.2001, the secretary, department of animal husbandry and fisheries, government of jharkhand, issued an order under section 41 & 42 of the bihar re-organization act, 2000, declaring the federation (comfed) as the property of the state of jharkhand. by virtue of this order, the chief executive officer of the federation was directed .....
Tag this Judgment!Court : Jharkhand
Reported in : 2008(57)BLJR129; 2009CriLJ57
..... the quashing application on its merit.6. before the learned single judge it was argued on behalf of the petitioners that section 4 of the dowry prohibition act as amended by bihar amendment act iv of 1976, lays down that prior sanction is necessarily required to be taken before taking cognizance of the offence under section 4 of the dowry ..... 2006 has been cited wherein it has been held that the cognizance taken in absence of sanction under section 4 of the dowry prohibition act would be bad in law in view of the bihar amendment act iv of 1976, whereby obtaining of prior sanction is a condition precedent for taking cognizance for the offence under section 4 of the ..... the state law under article 254(1)1. that being so, when parliament stepped in and enacted the central amendment act, it being a later law made by parliament 'with respect to the same matter', the west bengal amendment act stood impliedly repealed.19. in the light of the decisions of the supreme court, it has to be considered .....
Tag this Judgment!Court : Jharkhand
Reported in : [2005(1)JCR173(Jhr)]
..... of any corrupt practice are absent in the recrimination petition as required under the provisions of the act its non-compliance entitals its non- consideration though the maker of the recrimination petition has the right to amend the recrimination petition for furnishing the full particulars in respect there even after the expiry of the ..... period of limitation. corrupt practices in relation to an election have been detailed in section 123 of the said act. the following are the allegations of corrupt practices ..... spite of the defects having been brought to the notice of the recrimination petitioner and no steps having been taken to bring the full particulars by amendment of the corrupt practices alleged, the recrimination petition has resulted causing material prejudice to the election petitioner in this case and in this view of the .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008(2)JCR174(Jhr)]
..... and 46 are very relevant in this regard, which are being reproduced as under:45. of all the different kinds of composite transactions the drafters of the forty-sixth amendment chose three specific situations, a works, contract, a hire-purchase contract and a catering contract to bring them within the fiction of a deemed sale. of these three, ..... of those goods by the person to whom such transfer, delivery or supply is made;18. in the light of 46th amendment the definition of sale within the meaning of section 2 (t) of bihar finance act, was amended.19. now, let us examine the decisions cited by the parties.the first decision cited on behalf of the petitioner is ..... on sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of interstate trade or commerce. prior to 46th amendment of the constitution, composite contracts like work contracts, hire purchase contracts and catering contracts were not assessable as contracts for sale of goods. by 46th .....
Tag this Judgment!Court : Jharkhand
Reported in : 2008(56)BLJR652
..... deed. the west bokaro ltd., being the sub-lessee was also made a party to the said suit. pursuant to the amendment in the bihar land reforms act by the amendment no. 4 of 1965 in section 10a of the act, the sub-lessee, namely, the west bokaro ltd. became a direct lessee of the state. an amicable settlement between ..... the respondents have claimed that they are entitled to settle the rent of lands, which has been granted to the bihar bhudan yojana committee under the bihar bhudan yojana act, since under the terms and conditions of the lease agreement (annexure-3), only the underground coal mining rights have been given unto the lessee while the proprietary rights ..... mining operations, it had applied for granting permission to carry out the mining operations over the gair majarua lands under the provisions of the m.m.r.d. act and the mineral concession rules, 1960 and that such permission was granted by the concerned authorities on behalf of the state government and the respondent-state has been .....
Tag this Judgment!Court : Jharkhand
Reported in : (2008)217CTR(Jharkhand)233; [2008]298ITR109(Jharkhand); [2008(4)JCR709(Jhr)]
..... could have escaped the liability to penalty under section 271(1)(c). in order to plug the aforesaid loophole, explanation 5 has been inserted by the taxation laws (amendment act), 1984 with effect from 1st october, 1984. the newly inserted explanation 5 enacts deeming provision and have application to a situation where in the course of a search under ..... (2), may file revised return at any time before the assessment was made. this would be upto two years from the end of the relevant assessment year. the amending act 1987 has substituted a new sub-section (5) whereby limit of period for filing revised return has also been reduced to one year from the end of the relevant ..... and no refund or other adjustment shall be claimable by any other partner by reason of such direction.(4a) and (4b) omitted by tla act, 1975, wef 1-10-75.11. prior to taxation laws (amendment act), 1984 in section 271, an assessee, who was found to be the owner of any money, bullion, jewellery, etc. recovered during the .....
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