Court : Patna
..... set aside the decree of the lower appellate court (see s. v. r. mudaliar v. mrs. rajabu f. buhari, air 1995 sc 1607). 22. c.p.c. amendment of 1978 amended section 100 of the code. an appeal cannot be allowed unless the substantial questions of law are involved and they have been incorrectly decided. in the instant second appeal ..... the rights of the mortgages. much emphasis on behalf of the respondents was laid that smt. sona devi, the appellant would be subrogated in view of section 92 of the act. but smt. sarjug devi's case (supra) is complete answer to the respondent's submission. apart from section 92, there is no equitable right of subrogation. the ..... . 9. having evaluated the submissions of the parties points for determination are as to whether the suit was within time, and whether sections 91 and 92 of the act have been correctly interpreted and whether the plaintiff-respondent has got subsisting right to file an appeal before the lower appellate court. 10. as regards the first point as .....
Tag this Judgment!Court : Patna
..... reduction of its liability under the bihar finance act to the extent of the tax paid under the act. now the said provision has become part of section 3 by the amendment act (amendment made in the year 2001). as the demand of the tax under the bihar finance act relates to the period prior to the amendment of the act the matter will be governed by paragraph ..... was granted in terms of the aforesaid industrial policy as well as under the provisions of the bihar finance act for the period starting from april 1, 1998 to march 31, 2007. the petitioner also claimed exemption under the provisions of the bihar finance act on the basis of the aforesaid industrial policy which was denied by the state and then he filed .....
Tag this Judgment!Court : Patna
..... we are referring to it only for the limited purpose of ascertaining the conditions prevailing at the time the bill was introduced and the purpose for which the amendment was made.' 31. therefore, the consistent view of the supreme court is that the statement of objects and reasons are to be referred to for a ..... the vires of an act which is otherwise competent. this court is, in this connection, reminded of the weighty observaiotns of viscount simon, lord chancellor in the judgment of the privy ..... with the question of legislative competence relied upon the aforesaid observation of lord salborne in burah's case (supra) and held that powers of legislatures while acting under the limits set down by indian constitution are plenary in nature. 22. questions of policy or of jurisprudence cannot decide matters relating to legislative competence or .....
Tag this Judgment!Court : Patna
..... persons after the execution of the lease. 14. at this stage, it may also be noted that in this regard the plaintiff had also sought an amendment in the plaint. the amendment was allowed by the trial court by order dated 27-3-1974 and a new paragraph 5(a) was incorporated in the plaint. in this paragraph it ..... to this case in extracted below: '11(1) notwithstanding anything contained in any contract or law to the contrary but subject to the provisions of the industrial disputes act, 1947 (act xiv of 1947), and to those of section 18 where a tenant is in possession of any building, he shall not be liable to eviction there from except ..... s case was not correctly decided. finally the seven judges bench in chettiar's case authoritatively pronounced that determination of a lease in accordance with the transfer of property act was unnecessary and a mere surplusage because the landlord could not get eviction of the tenant even after such determination. the tenant continued to be so even thereafter. .....
Tag this Judgment!Court : Patna
..... .7. apart from supporting the view taken by the learned accountant member, the learned departmental representative invited my attention to expln. 6 inserted in s. 271 of the act by direct tax laws (amendment) act, 1989, w.e.f. 1st april, 1989, which runs as under :"explanation 6. - where any adjustment is made in the income or loss declared in the ..... was inserted w.e.f. 1st april, 1989, by virtue of taxation laws (amendment) act, 1989. but there is no alteration, change or substitution of the main provision of sub-cl. (c) of sub-s. (1) of s. 271 nor any of its ..... do agree with my learned brother that the measure and quantum of imposition of penalty under cl. (iii) to s. 271(1)(c) has been substituted by taxation laws (amendment) act, 1975, and penalty of "twice" the amount of tax sought to be evaded was inserted as a measure of punishment. this word twice was omitted and the words three times .....
Tag this Judgment!Court : Patna
..... no. 2190 of 1978) are taken up together. against bharat prasad also an order of detention was passed initially under the maintenance of internal security act (as amended). thereafter, while bharat prasad was under detention in connection with the said detention order, another order of detention under cofeposa was served on the ..... issued on certain allegations. initially the order of detention was passed against him on 27th september, 1974 under the provisions of maintenance of internal security act (as amended). thereafter the ground of detention was also served upon him on 4th october, 1974. ultimately, after coming into force of the cofeposa, a ..... provisions of the conservation of foreign exchange and prevention of smuggling activities act, 1974(hereinafter called the cofeposa for short) as also questioning the constitutional validity of safema.6. since as a result of constitutional amendments both the aforesaid acts were included in the 9th schedule vide entries 104 and 127 respectively, .....
Tag this Judgment!Court : Patna
..... and tax on sugarcane under section 49 of the act and mode and manner is prescribed under the act and the rules and the notification issued from time to time. the act was amended by bihar act ii, 1994 (known as the bihar sugarcane (regulation of supply and purchase) (amendment) act, 1993 whereby amendments were effected in several provisions including sections 48 ..... except the provisions which are inconsistent with the provisions re-enacted. it is settled law that the notification issued in terms of provisions of act is a part of the act and amendment of any provisions is also treated as repeal and re-enactment and in that view of the matter section 27 of the bihar and ..... statutory price.8. the learned single judge quashed the notification on the grounds that the notification as required under section 48(1) of the act was not published; in absence of amendment of rule 35 of the rules, the notification cannot be given effect to, there being absence of quid pro quo for enhancement of commission .....
Tag this Judgment!Court : Patna
..... in respect of the disputed amount, and no interest was to be charged on the disputed amount. 18. substantial change was brought about by the direct tax laws (amendment) act, 1987, effective from april 1, 1989. the procedure of summary assessment was dispensed with. only an intimation is to be sent by the assessing officer, as envisaged ..... 1988-89 the company claimed that the amount was not taxable. the amount was, however, taxed in view of the provisions of section 28 of the act as amended by the finance act, 1990 (with effect from april 1, 1967), and accordingly the intimation was issued. the application filed by the assessee under sections 154 and 264 of ..... no. 886 of 1992(r) are similar. the additional facts are that in accordance with the amended provisions of section 143 effective from april 1, 1989, intimations were sent to the company under section 143(1)(a) of the act, whereafter notices were issued for regular assessment under section 143(3) pursuant to which the petitioners produced .....
Tag this Judgment!Court : Patna
..... audit and account, appointment of officers and servants and powers and its functions. suitable amendment was also made by the said ordinance/act in section 18 relating to powers and duties of the market committees, among other sections. section 18 so amended provides that it shall be the duty of a market committee to implement the provisions of ..... this act, the rules and bye-laws made thereunder in the market area to provide such facilities for marketing of agricultural produce ..... therein as the board may from time to time direct. the amendment also conferred power on the board to make appointment of market .....
Tag this Judgment!Court : Patna
..... the intervention by the court. in case the authorities really want to achieve their object and purpose, they would be well advised to consider making appropriate amendments in the bihar panchayat raj act and the rules or in the unification order or they may even try to persuade the central government to make suitable ..... was among the responsibilities and functions of the gram panchayat, the panchayat samiti and the zila parishad. he referred to section 22 of the bihar panchayat raj act dealing with the functions of gram panchayat and submitted that monitoring the public distribution system was one of the functions of the gram panchayat as enumerated in clause ..... it contain any directions with regard to wholesale licence holders of kerosene oil etc. the circular then went on to refer to sections of the bihar panchayat raj act under which panchayat samities and zila parishads were constituted and also referred to the composition of these bodies. it was further stated in this circular that the .....
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