Court : Patna
..... to be levied. on the other hand, the expression 'principles of taxation' denotes rules of guidance in the matter of taxation. we, therefore, hold that the amending acts do not come into conflict with the existing law in respect of any principles of taxalion, but only deal with a subject matter which is exclusively within the legislative ..... taxation being not adapted or fit or suitable for use on the roads, was devoid of merit. the high court upheld the constitutional validity of the amending taxation act and held that it was within the legislative competence of the state legislature which was empowered to impose taxes, regulatory and compensatory in nature on vehicles which ..... motor vehicles; or (d) in the business of hypothecation, leasing or hire-purchase of motor vehicles, it is not disputed that the said definition in the central act was amended on 14-11-1994 where by the manufacturer of motor vehicles was taken out of the definition of 'dealer' under section 2(8) and the 'manufacture' .....
Tag this Judgment!Court : Patna
..... adjudicated. the reliance of hayden's case, in our opinion, is wholly misplaced.it was also contended by the learned counsel appearing for the petitioners that the amendment act is unreasonable for the reason that it does not spell out any object for the purpose for which the repeal was being enacted inasmuch as no preamble has ..... taken place because of not following the necessary requirements of previous assent of the governor general, the consequence of implied repeal also did not take place. the amendment act failed in its entirety not affecting the existing law.we are not faced with like situation where the repeal is by the methodology of enacting a law substituting ..... law. it was an ingenuine argument for the purpose of avoiding the sales tax assessment. with this premise it was contended that unamended provision stood repealed because of amending act, and new provision did not come into operation. hence, there was no law under which sales tax could be assessed.35. since it was a repeal .....
Tag this Judgment!Court : Patna
..... notings in a government order contained in memo no. 6074 dated 17-9-1999. the notes were made between 25-8-1999 and 27-8-1999, noticing that amendments had been made to the constitution of india. apart from this nothing more is noticed. the only aspect which has been recorded is that regard being had to ..... panchayat in the district and to prepare a draft development plan for the district as a whole. (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 chairperson, duties etc. of the district planning committee).though it would have been appropriate that ..... , in effect, refers to article 243zd of the constitution of india. the bihar municipal act, 1922 also refers t6 the constitution of india in the context of self government.10. when the constitution was amended by the 73rd and 74th amendments local self government became a basic to be feature, besides a mandate, of the constitution. thus, in .....
Tag this Judgment!Court : Patna
..... 23-4-2002, to the facts and circumstances of this case have to be considered by this court now.the provision of section 100 of the code after its amendment vide amendment act no. 104 of 1976, which came into force with effect from 1-2-1977, reads as follows:100. second appeal.- (1) save as otherwise expressly provided ..... is usually associated with gambling; and that is a reproach which judicial process must constantly and scrupulously en-deavourjo avoid.20. interpreting section 100 of the code after its amendment of 1976, the hon'ble 'apex court in its decision in case of kondiba dagadu kadam v. savitribai sopan gujar reported in : [1999]2scr728 as well as in ..... ramanuja jeer swamigal v. sri ranga ramanuja jeer alias emberumanar jeet reported in : [1962]2scr509 .17. it may also be noted that prior to the said amendment of 1976 also the conditions specified in section 100 of the code were required to be strictly fulfilled and second appeals could not legally be decided on mere equitable .....
Tag this Judgment!Court : Patna
..... day, the following shall be the ceiling area of land for one family consisting of not more than five members for the purposes of this act'. 18. by reason of the said amendment act sections 4a and 4b were also inserted which readthus: '4a. re-determination of ceiling area --where the ceiling area of the land for any ..... appointed day has been determined by any order passed by any authority in accordance with the provisionsof this act prior to the commencement of the bihar land reforms (fixation of ceiling area and acquisition of surplus land) (amendment) act, 1972 (bihar act 1 of 1973) the ceiling area of such family or member of the family shall be re- ..... in terms whereof the ceiling area was to be determined. the said act was amended by bihar land reforms (fixation of ceiling area and acquisition of surplus land (amendment) act, 1972 (bihar act 1 of 1973), by reason whereof clauses (c), (d) and (e) of section 4 of the act was amended in the following terms : '(c) thirty acres equivalent to 12 .....
Tag this Judgment!Court : Patna
..... for settlement of the jalkars for the period 2004-2005 only without giving any notice to the general people for the extended period up to the year 2007 the order of settlement for extended period is illegal. by order, dated 8.11.2004 settlement has been made in favour of respondent no. 7 for ..... settled with the three societies, i.e., the petitioner, respondent no. 7 and one other society in proportion to their membership for the years 2005 to 2007. it was also mentioned in this order that the petitioner's society which has 320 members have completely been deprived of any settlement of jalkar in its ..... 7 stating that taking benefit of the provisions of amendment in cooperative law the petitioner's society has been registered. as per the amended law, in each block, besides a cooperative society registered under 1935 act there should be two more societies registered under self-supporting cooperative societies act, 1996. after registration of simri-bakhtiarpur parkhand matsyajivi swabalambi .....
Tag this Judgment!Court : Patna
..... period higher than that.15. mr. sarvadeo singh, representing the union of india, however, submits that section 20 of the narcotic drugs and psychotropic substances act as amended by the narcotic drugs and psychotropic substances (amendment) act, 2001 (central act 9 of 2001) provides for punishment for a term which may extend to ten years and fine which shall extend to one lakh rupees, and ..... court had the occasion to consider this question in the case of manna das v. state of bihar 2007 (1) pljr 426 wherein it has been held as follows:13. thus from above it is quite clear that in the present case, the principal act 1985 will be applicable in which the maximum punishment is only five years with a fine, which .....
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..... of the supreme court in : [1969]1scr630 (mohan raj v. surendra kumar taparia and ors.)10... no doubt the power of amendment is preserved to the court and order 1 rule 10 enables the court to strike out parties but the court cannot use order 6 ..... of non-joinder for which a special provision is to be found in the act. the court can order an amendment and even strike out a party who is not necessary. but when the act makes a person a necessary party and provides that the petition shall be dismissed ..... laws governing elections are special laws. this judgment came to be affirmed by a division bench in l.p.a no. 243 of 2007.22. to hold otherwise, that need for compliance with the statutory requirements of section 137(2) and rule 106(2) was not mandatory ..... the bihar panchayat election rules framed thereunder and should have been thrown out at the inception itself. the judgment dated 22.8.2007 in election petition no. 2 of 2006 rendered by sub-judge iv, supaul at annexure-9 to the writ application is, .....
Tag this Judgment!Court : Patna
..... tax, on the other hand, it is compensatory in nature and, as such article 301 of the constitution is not attracted, in that view of the matter, the amending act is not to meet the requirement of proviso to article 304(b) of the constitution. there is no discrimination between the goods produced and manufactured in the state and ..... after previous assent of the president in terms of proviso to article 304(b) of the constitution, whereas, in the case of the amendment act, no such previous assent has been taken and as such the act is violative of article 304(b) of the constitution. this submission has to be rejected for the simple reason the the apex court ..... to pay entry tax. later on, twelve items including the goods purchased by the petitioners have been included in the schedule by the amending act and a notification under section 3 (1) of the act has also been issued prescribing rates of entry tax, restrictions and conditions regarding the same. 3. the assertion of the petitioners is that the .....
Tag this Judgment!Court : Patna
..... submitted that the respondent has committed an illegality in passing the impugned order in so far as it failed to take into consideration the amendment carried out in section 12a of the said act. learned counsel further submitted that the respondent has also committed an illegality in relying upon the decision in the case of sole trustee, ..... the poor, education, medical relief and the advancement of any other object of general public utility. 12. section 12a of the said act lays down registration of trusts. section 2(15), before its amendment made by the finance act, 1983, which came into effect on april 1, 1984, reads thus : ''charitable purpose' includes relief of the poor, education ..... to the word 'education' so as to bring within its purview coaching institutions, it will defeat the purpose of the act. 29. even assuming that in view of the amendment in section 2(15) of the said act, a profit motive is no longer a factor which should be taken into consideration, as, in our opinion; section .....
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