Court : Jharkhand
Reported in : [2008(2)JCR267(Jhr)]; (2008)18VST289(Jharkh)
..... of sixty days from the date of the order in question;(c) after the expiration of four years from the date of the order in question or after the expiration of two years from the date of commencement of section 19 of the up sales tax (amendment and validation) act, 1978. ..... the delhi sales tax act empower the commissioner to rectify any mistake apparent from the record within two years from the date of the ..... 2223 of 2007, this court, taking judicial notice of the aforesaid fact, observed that the legality and validity of the suo motu revision proceedings at the instance of joint commissioner commercial taxes initiated on the basis of applications filed by the revenue shall be considered in the event the petitioners again come to this court against the order passed in revision ..... : [1976]3scr247 , the question with regard to limitation in entertaining the revision by the commissioner under the bengal finance (sales tax) act, 1941 came for ..... better appreciation, firstly we shall quote section 41 of the bihar sales tax ordinance, 1976 which reads as under:41. ..... section 48 of the delhi sales tax act confers power to the commissioner for rectification of ..... limitation of four years from the date of impugned order prescribed by 1959 act and 1976 ordinance for intervention by commissioner was omitted in the 1977 ordinance. ..... in 1976, an ordinance was promulgated by which the commissioner was vested with the power to call for and examine any record of proceeding and pass any order ..... (1976) 38 stc .....
Tag this Judgment!Court : Jharkhand
Reported in : [2006(4)JCR37(Jhr)]
..... local areas for consumption, use or sate therein act, 1993, as adopted by the state of jharkhand and amended by jharkhand tax on entry of goods into local areas for consumption, use or sale thereof (amendment) ordinance, 2001 (jharkhand ordinance 02 of 2002), constitutes reasonable restriction, we are of the view that the entry tax imposed by bihar tax on entry of goods into local areas for consumption, use or sale therein act, 1993, as adopted by the state of jharkhand and amended by jharkhand tax on entry of goods into local areas for consumption ..... , use or sale thereof (amendment) ordinance, 2001 (jharkhand ordinance 02 of 2002), is also ..... even if there is some link between the tax and facilities extended directly or indirectly, the levy cannot be impugned as valid. ..... in this connection, reliance was placed on supreme court's decision in the case of collector of central excise, new delhi v. .....
Tag this Judgment!Court : Jharkhand
Reported in : 2007(2)BLJR1153; [2007(2)JCR180(Jhr)]; (2007)7VST109(Jharkh)
..... by virtue of government's notification dated 15th december, 2000 issued by the governor of jharkhand, the bihar finance act, 1981, the central sales tax (bihar) act, 1956 and all notifications made thereunder and other various acts, rules and regulations having been enforced and applied in the state of jharkhand after its creation, the present state of jharkhand is bound by all such statutory provisions and notifications, issued during the period prior to bifurcation, which, inter alia, includes the exemption notifications being ..... 5536 of 2001, which came to be decided by judgment dated 23rd april, 2002 by a division bench of this court, whereby, order of refusal of exemption was quashed and the commissioner, commercial taxes, jharkhand, was directed to reconsider the request for exemption in the light of the observations made, exemption certificates, valid for the period from 28th april, 1998 to 27th april, 2008, granted pursuant to the aforesaid judgment.8. ..... . a meeting was held on 21st july, 1997 under the chairmanship of the then chief minister and a number of officials of the state government and a resolution was adopted for amendment of the industrial policy and on the basis of the resolution the industrial policy and statutory notifications s.o .....
Tag this Judgment!Court : Jharkhand
Reported in : 2007(2)BLJR1185; [2007(2)JCR357(Jhr)]
..... on the question of legality and validity of the aforesaid two notifications of the year 1962 and 1969, learned counsel submitted that on the day when those two notifications were issued, neither the provisions of the act nor the rules empowered the state government to reserve any area for exploitation by public sector undertaking ..... in that case, the government, by the original notification issued under the kerala general sales tax act, 1963 granted exemption for expansion in the manufacture of certain products including rubber based goods ..... learned counsel repeated the same argument advanced by the counsels appearing in other cases by submitting that prior to amendment of rule 58 and 59 and the introduction of section 17a, there was no power to the state government or the central government to reserve any mining area for exploitation by any public sector undertaking or any other agency ..... in my view, the amending rule omitting rule 58 will not in any way effect the validity of notifications of 1962 and 1969 issued by the state government reserving the mining area in exercise of his inherent power coupled with rule 59 of the rules as it stood in 1960 ..... during the pendency of the writ petitions, several developments took place and consequently amendment petitions were filed challenging the subsequent decisions of the central government rejecting the recommendations and sending back the applications to the state government on the ground of withdrawal of the recommendations by the state .....
Tag this Judgment!Court : Jharkhand
Reported in : 2007(2)BLJR2042; [2007(3)JCR292(Jhr)]
..... . in that case the question was whether the tax authorised by the madras general sales tax act, 1939, was a tax on the sale of goods or was a duty of excise, and the privy council held it was the former and not the latter ..... dead rent to be paid by the lessee (1) the holder of a mining lease whether granted before or after the commencement of the mines and minerals (regulation and development) amendment act, 1972, shall notwithstanding anything contained in the instrument of lease or in any other law for the time being in force, pay to the state government, every year, dead rent at such rate as may be specified, for the ..... this view after going through the observations made by this court in trivedi case i at page 544 where this court has observed that where a statute confers discretionary powers upon the executive or an administrative authority, the validity or constitutionality of such power cannot be judged on the assumption that the executive or such authority will act in an arbitrary manner in the exercise of the discretion conferred upon it ..... . to take into account legislative history and practice when considering the validity of a statutory provision or while interpreting a legislative entry is a well established principle of construction of statutes: see, for instance, state of bombay v ..... . : [1961]2scr537 , the validity of orissa mining area development fund act, 1952 act was challenged by the petitioner who was the lessee in respect of the minerals under the orissa government .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008(1)JCR473(Jhr)]; (2009)21VST475(Jharkh)
..... basis of which the petitioner claims payment of sales tax @ 2%, clearly used the same expression as is used in section 13(1)(b) of the act, namely, such rate of tax will be on the sale of raw materials required directly for use in manufacture or processing of any goods for sale these notifications would apply to the present case because oxygen gas, for which concessional rate of tax is claimed, is raw material and the said raw material is required directly for use ..... for modification of the certificate issued by the prescribed authority, the selling dealer cannot assume the jurisdiction of the prescribed authority and hold that the purchasing dealer is liable to pay sales tax only @ 2% and not 3%, despite the certificate issued under section 13(1)(b) of the act in favour of the purchasing dealer specifically mentions that oxygen gas is listed in annexure - b not as a raw material ..... (e) again on 25.7.2005 another notice was issued against the petitioner stating that tisco is liable to pay taxes @ 3% and not 2% as in the certificate issued to it under section 13(1)(b) of the act, it was specifically mentioned that the company is liable to pay sales tax @ 3% and further directing the petitioner to pay the entire differential amount, failing which other modes of recovery will be adopted against it.challenging those ..... that from time to time, several amendments have been made in the certificate as per the applications submitted by tisco and it is renewed and valid as on date. ..... 1976 ..... new delhi v .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008(2)JCR659(Jhr)]; (2008)18VST333(Jharkh)
..... learned counsel put heavy reliance on the rule 30 of the bihar sales tax rules and submitted that reading the power of revision under section 46 of the act along with the rule 30 of the rules, it is abundantly clear that the only remedy available to the commissioner is to move before ..... act was passed amending the law relating to levy of tax for sale and purchase of goods called bihar finance act ..... this ordinance, in which any order has been passed by any other authority appointed under section 8 for the purpose of satisfying himself as to the legality or propriety of such order and may, after examining record and making or causing to be made such enquiry as he may deem to be necessary, pass any order which he thinks proper.provided that no action under this section shall be initiated ..... record of any proceeding in which any order has been passed by any other authority appointed under section 9, for the purpose of satisfying himself as to the legality or propriety of such order and may, after examining record and making or causing to be made such enquiry as he may deem to be necessary, pass any order which he thinks proper.provided that where an application is filed seeking revision of any ..... of the bihar sales tax ordinance, 1976 which reads as ..... date of impugned order prescribed by 1959 act and 1976 ordinance for intervention by commissioner was omitted ..... 1976, an ordinance was promulgated by which the commissioner was vested with the power to call for and examine any record of proceeding and .....
Tag this Judgment!Court : Jharkhand
Reported in : 2005(2)BLJR1059; [2005(2)JCR293(Jhr)]
..... from education department of the government of bihar does not deal with any of the degree/diplomas, granted by or examination, conducted by the hindi sahitya sammelan, allahabad and thereby the appellants can not derive any advantage of letter no, 152 dated 29th march, 2000.the state of bihar time to time issued different letters/circulars from its ..... act, 1976, 'the establishment and incorporation of the universities' within the territory of the then state of bihar have been shown, which includes 'kameshwar singh darbhanga sanskrit university', having the headquarters at darbhanga and the jurisdiction over whole of the then state of bihar, including the successor state of bihar and ..... and maintain schools, colleges and other institutions for instruction in hindi language and hindi literature and also to affiliate schools, colleges and other institutions for its examinations;(vi) to affiliate institutions, having their object 'the promotion of hindi language and hindi literature';(vii) to award honorary degrees and other academic distinctions to persons, who may have rendered distinguished services to the course of hindi etc.government of india from its ministry of human affairs, new delhi ..... was made mandatory for appointment as primary teacher under rule 2(kha), as amended by jharkhand primary school amended recruitment rules, 2003, english version of which reads as follows :'2. ..... again'; 'to identify as known'; 'to acknowledge the validity of a claim'; 'to acknowledge the status'. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2004(3)JCR231(Jhr)]
..... , it is clear that an employee engaged in any industry to become a 'workman' as defined in section 2(s) of the act must be employed to do the types of work, namely, manual, unskilled, skilled, and clerical or supervisory work enumerated in section 2(s) of the act and a sales representative whose main work is to do canvassing for promotion of sales of the products of his employer and who is not doing any type of work enumerated in section 2(s) of the act would be out of the scope of the word 'workman' coming under section 2(s) of the act prior to its amendment by act 46 of 1982. ..... in order to regulate the conditions of services of sales promotion employees, the parliament enacted a law, namely, sales promotion employees (conditions of service) act, 1976. ..... in reply to the charge sheet he challenged the propriety and validity of the same and denied the charges. ..... for the time being, shall apply to, or in relation to, sales promotion employees as they apply to, or in relation to, workmen within the meaning of that act and for the purposes of any proceeding under that act in relation to an industrial dispute a sales promotion employee shall be deemed to include a sales promotion employee who has been dismissed, discharged or retrenched in connection with, or as a consequence of, that dispute or whose dismissal, discharge or retrenchment had led to that dispute.in other words, on and from 6th, march, 1976 the provisions of the i.d .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(1)JCR536(Jhr)]
..... --(1) the bihar entertainment tax (amendment) ordinance, 1976 (bihar ordinance 21 of 1976), bihar entertainment tax (second amendment) ordinance, 1976 (bihar ordinance 103 of 1976), bihar entertainment tax (third amendment) ordinance, 1976 (bihar ordinance, 152 of 1976), the bihar entertainment tax (amendment) act, 1976 (bihar act 3 of 1977), the bihar entertainment tax (amendment) ordinance, 1985 (bihar ordinance 9 of 1985) and the bihar entertainment tax (amendment) second ordinance 1985 (bihar ordinance, 18 of 1985) shall be deemed to have come into force from the date of their respective promulgation and enactment and the rate of entertainment tax fixed by notification s.o. ..... 1540 dated 1st december, 1975 prescribing the rate of tax at 110% has been validly issued and would be deemed to have been validly issued at all times and that persons or institutions coming or falling within the taxation net as per the charging section (section 3 of the act) would be and have always been liable to pay tax as per the rate prescribed and fixed under this notification. .....
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