Court : Patna
..... expedient, and thereupon every such law shall have effect subject to the adaptations and modifications so made until altered, repealed nor amended by a competent legislature or other competent authority. 14. part ii of the act deals with re-organisation of the state of bihar and it provides that on and from the appointed day, new state ..... government. in pursuance of that order, the petitioner appeared before the authority concerned and filed an application stating that the exemption certificate is valid upto 31-3-2007 and the said exemption can only be withdrawn by the state government which has not been done and as such the exemption notification is still valid for the ..... industrial policy and was issued an exemption certificate granting exemption from payment of sales-tax on the incremental production for a period from 1-4-1998 to 31-3-2007. thereafter, he was availing of the benefits under the aforesaid policy. 5. on 15-11-2000, two states, namely, the state of bihar and state of .....
Tag this Judgment!Court : Patna
..... as it was found to have been issued against the provisions of the bihar act-9 of 1989 and rules framed thereunder as per section 10 of the said act. further as per amended section 3 (by reason of amending act no. 24/93) of the said act, the claim of the petitioners for promotion to the post of selection grade ..... the litigants seeking relief and the government departments so readily concealing the records of the state and permitting the relief to be granted without contest. once an act of legislature, in a matter like the present one relating to public service gives a joint cadre then the placement of government servants whether in seniority or ..... with effect from 7-9-1987 has already lapsed and as such the consequential promotion cannot be given to the writ petitioners. (11) that from the facts stated herein above it would appear that the answering opposite party has not acted .....
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
..... 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
..... 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 .....
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
..... milk product and other products in the schedule under different captioned. on 13-10-1992, bihar agricultural produce markets (second amendment) ordinance, 1992 was promulgated which was replaced by the bihar agricultural produce markets (amendment) act, 1993. by the said act, sections 4-a and 4-b were inserted which run as follows.'(4) 4-a. sections 3 and 4 not ..... the contrary, any market fee levied and collected shall be deemed to be valid as if such levy and collection was made under the provisions of this act as amended by this act and notification no. 730 dated 2-5-1977 shall be deemed never to have been issued and no suit or other legal proceedings shall be maintained or ..... the contrary, any market fee levied and collected shall be deemed to be valid as if such levy and collection was made under the provisions of this act as amended by this act and the notification no. 730 dated 2-5-1977 shall be deemed to have never been issued and no proceedings shall be levied for refund of the .....
Tag this Judgment!Court : Patna
..... practice as contemplated under section 123 of the representation of people act (henceforth shall be said as act). there are various provisions under the said sections as to which acts should be construed as corrupt practice. previously booth capturing by a candidate has not been included but by amendment of 1989 the same has been include as 123 (2) ..... (8) of the said act. 123 (2) as defined undue influence which is in the following form:-- '(2) undue influence, that is to say any direct or indirect ..... free exercise of any electoral roll) and under this definition of undue influence booth capturing by a candidate or his agent or other persons has been included by amendment as stated in sub-paragraph 8.' an explanation has also been inserted to the effect that the expression agent includes election agent, polling agent and any person .....
Tag this Judgment!Court : Patna
..... begins from the issuance of the notification and ends with the declaration of the result. part ix of the constitution (brought by he constitution (seventy-third amendment) act, 1992) deals with the panchayats. there are three tier panchayats at the village, intermediate and district levels. it contains detailed provisions with regard to ..... legislature of the state. 15. after the aforesaid amendment in the constitution, the state government has enacted the bihar panchayat raj act, 1993. it also framed rules in exercise of the power vested under the act in the year 1995, section 136 of the act contains provision with regard to the election commission ..... provisions will equally apply with regard to the provisions dealing with regard to the aforesaid provisions concerning gram panchayats. 17. under the scheme of the act and the rules, a detailed procedure has been provided for holding election to the panchayats including issuance of notification containing election programme, preparation of .....
Tag this Judgment!Court : Patna
..... the demand for such goods increases and correspondingly the business of the manufacturer or the wholesaler would become more and more prosperous and its capacity to withstand competition from other manufacturers or other dealers dealing in similar goods would also improve. hence any concession in price shown in such circumstances by way of an additional ..... definition of 'tax on the sale or purchase of goods', inserted as clause (29a) of article 366 of the constitution of india by the forty-sixth amendment. according to the said provision, the sale means any transfer of property in goods for cash or deferred payment or other valuable consideration. the sale price has ..... having its head office at mumbai and branches at different places including patna. it is engaged in manufacturing and sale of medicines. it is registered under the act and is paying sales tax. in the past, it claimed quantitative discount as trade discount and that had been allowed with respect to the previous assessment years .....
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