Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 25 amendment of section 32 Sorted by: old Court: patna Page 7 of about 241 results (0.187 seconds)

Seth Srenikbhai Kasturbhai and ors. Etc. Vs. Seth Chandulal Kasturchan ...

Court : Patna

..... in respect of the vesting of the estate or tenure in the state during the period commencing from 25-9-1950 and ending with the commencement of the said amendment act shall always be deemed to have been validily issued and shall not be called for question solely on the ground of non compliance or irregularity in compliance of ..... 21st sept. 1954 no. 5404/e-vii-1022/ 54-lr- in pursuance of the provisions to section 3(b)(1) of the bihar land reforms act, 1950 as inserted by the land reforms (amendment) act, 1953 does hereby proclaim for information to all concerned that the state government intended to take over all or after expiration of the period of three ..... and as such the notification had not been implemented in its proper perspective. his further contention is that deeming clause in the amendment act, 1954 cannot have any retrospective effect. under section 4(g) of the act, if no actual charge is there then the collector is to proceed to take actual charge and attempt was made from the .....

Ranchi Timber Traders Association and ors. Vs. State of Bihar and ors.

Court : Patna

..... take effective measures to preserve the forests. the parliaments also being conscious of this evil has added article 48a and 51a to the constitution of india by 42nd amendment act, 1976 under directive principles. the saidprovisions have been enacted casting a constitutional duty on the state and the citizens to protect and improve the forests and other ..... regard to the forest produce required for domestic and agricultural purposes. name of the competent authority to granttransit permit has been given under rule 7 of the act. by amendment 1994 the proforma of the application form has been included in the schedule which is to be filed by the owners of the private forest. 25. the ..... the writ application. by virtue of the aforesaid amendmem the provision of the act was made in applicable to ten varities of timbers, namely, aam, imli, jainun, kathal, mahua, gramin bas, pipal, bargad, pakar and barhar. rules 6 and 8 were also amended. rule 6 prescribes the form to be filed by the private owners of .....

Purushottampur Colliery Pvt. Ltd. and anr. Vs. Union of India (Uoi) an ...

Court : Patna

..... (7) the audit of the statement of accounts shall be conducted in such manner as the central government may direct.' by virtue of the coal mines nationalisation law amendment act, 1986, sub-section (8) was added/substitued. sub-section (8)as inserted reads as under:-- '(8) the statement of accounts audited under sub-section (6 ..... claim before the commissioner within stipulated period. section 23 of the coal mines (nationalisation) act 1973 gives power to the commissioner to allow or reject a particular claim. section 19 of the said act as stood prior to the amendment act, 1986 is worth to be quoted hereinbelow :-- 19. statement of accounts in respect of ..... allowing the appeal only onthe ground of the amended provisions inserted in section 19 of the 1973 act by virtue of the coal mines nationalisation law (amendment) act, 1986. learned counsel submitted that even assuming that sub-section (8)of section 19 of the act as amended by the aforesaid amendment was applicable in the instant case, the .....

Ashirvad Enterprises and ors. and L.N. Poddar Vs. State of Bihar and a ...

Court : Patna

..... report and have eventually been translated into statutory provisions in chapter xix-a.' 24. it may be recalled that chapter xix-a was inserted by the taxation laws (amendment) act, 1975, with effect from april 1, 1976. the apex court in the course of the judgment had earlier observed that 'the wanchoo committee which recommended this step ..... the rival contentions of the parties some of the provisions of chapter xix-a of the act under the caption 'settlement of cases' may be referred to. the chapter consisting of sections 245a to 245m was inserted by the taxation laws (amendment) act, 1975, with effect from april 1, 1976. before some of the provisions of the ..... chapter are reproduced below all that needs to be stated is that by the said amendment a procedure was introduced whereby an assessee may be enabled to come forward .....

Assistant Commissioner of Income Tax Vs. Sharma Cold Storage and Ice F ...

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 .....

Assistant Commissioner of Income Vs. Sharma Cold Storage and Ice Facto ...

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1998)64ITD129(Pat.)

..... .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 ..... times' 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 essential ..... 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 .....

Sita Ram Prasad Vs. Smt. Jayam and ors.

Court : Patna

..... . rather it supports the conclusion that there was no such agreement (ext.b) between the defendants 1 and 2,20. it appears that the defendant no. 1 filed petitions for amendment of the written statement twice, but in none of those petitions statement of execution of either the agreement for sale dated 15.2.1972 or that of sale deed dated ..... and how he came to know that the person concerned was a subsequent purchaser.30. when the exception mentioned in the clause (b) of section 27 of the specific relief act 1877, normally imputed a notice to the subsequent transferee of the prior contract of sale, it could not be said, unless the plaintiff admitted that the subsequent transferee had no ..... was to be executed by 5th may 1973. the suit was filed on 15.7.1974 i.e. within the period of limitation prescribed by article 54 of the limitation act, 1963. therefore on 1.7.1976 a petition was filed to add sohan lai sharma as defendant no. 2, which was allowed on 21.12.1977. according to the defendant .....

Most. Munni Devi and ors. Vs. Viswakarma Mandir Trust and ors.

Court : Patna

..... cannot be questioned by the judgment debtors-petitioners.9. on the point of limitation, it is the contention of mr. akhter that under article 136 of the limitation act, after the amendment of old article 182 in the year 1963, the wordings has been changed and the period of computation should be started from the date when the decree was ..... it was held that the limitation for execution of the decree would start from the date of judgment of 1st appellate court. the case was governed under the old act. the question of hardship of the decree holder as he awaited the decision of the second appeal was not considered as in computation of limitation, the question of hardship ..... 47 of the c.p.c. was filed to the effect that excutability of the decree has been lost by limitation under articles 136 and 137 of the limitation act. in that case decree was always executable within the period of limitation against the judgment debtor. the decree holder cannot wait regarding the result of the suit filed by .....

Umesh Chandra Tripathy Vs. Smt. Shanta Grover and ors.

Court : Patna

..... erstwhile tenant n.c. gqrasia and is presently under possession of the plaintiff which can very well be ascertained by making local investigation.the learned munsif rejected such prayer of amendment and the defendant-petitioner filed civil revision application being civil revision no. 148 of 1995 (r) before this court. after hearing the parties, this bench had allowed the ..... be opened for the purpose of deciding the point of personal necessity afresh which has already been decided and upheld by the high court.8. on the basis of such amendment being allowed, a new issue was framed in the suit on 16 ..... 1 find that the proposed amendment is directly in nexus with the cause of action of the suit and the same can be allowed but the factum in issue may only be applied or adjudicated or used for the restricted purpose of deciding the matter of partial eviction under section 11(1)(c) of the act, but this will never .....

Sunderdas Haridas Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1998)67ITD89(Pat.)

..... retirement from service from inclusion in the assessee's total income, was inserted into section 10 to be effective from april 1, 1978, by the finance act, 1982, no consequential amendment of section 17(3)(ii) was made. that demonstrates the intention of parliament to the effect that all categories of payment by way of leave encashment ..... legislation which is relevant to appreciate the point.3. capital gain was not included in the definition of term "income" in the indian income-tax act, 1922 prior to amendment of section 2(6c) and insertion of new section 12b relating to capital gains the above was done under entry 54 in list i of the ..... seventh schedule of the government of india act, 1935. this entry with which definition of "income" was challenged before the constitutional bench of supreme court in the case of navinchandra mafatlal (supra). their lordships upheld the validity of amendment and held that capital gains after amendment was taxable "income".4. in the case of manubhai .....