Court : Patna
..... according to him, if the grant is made to a person not qualified and eligible to receive the monetary grant in view of settled law and policy decisions then the excess or wrong payment must be recoverable. ..... only in cases where non-fundamental elements of the process for making the grant is not followed then the defect is curable and must be treated as a mere irregularity and in such transactions recovery may not be permissible.18. .....
Tag this Judgment!Court : Patna
..... a person who claims right of pre-emption has to successfully answer the eligibility criteria prescribed in section 16(3) of the act of 1961 within three months of the date of registration of the document and the transfer.14. ..... let there be narration of few material facts in relation to the purchase or sale transaction of adjoining land by respondent no. ..... the sale transaction was initiated by an agreement of sale in favour of respondent, nos. ..... in order to claim pre-emption, there must be a complete transaction of sale. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (2007)110TT(JP.)at366
..... also been clarified and confessed by shri chandak in his statement that all the benefits out of this bogus transaction were enjoyed by him, and his other entities, including the present assessee, were not benefited in any ..... the cit(a) deleted the addition with the following observation: before me, the authorised representative has filed the copy of certificate of eligibility for exemption of tax under the bihar finance act, 1981 and the central sale-tax act, 1956 issued by the commercial taxes department in which deferment of sales-tax payment ..... received by the assessee from bokaro steel plant were admittedly through account payee cheques.the transactions have been duly recorded in the books of account which are tallied with the bank ..... chandak has confessed before several authorities that all these transactions are bogus and were merely a tool to defraud the ..... coming to additions made on account of bank deposits out of normal transactions made on protective basis in the hands of this assessee, we find that for the same bank deposits, protective assessments have been made in the case ..... though there is no direct evidence to show that any such transaction of bribe or illegal gratification had taken place to the accused persons, but then the question arises as to why the accused persons indulged themselves ..... the cit(a), considering the eligibility certificate for deferment of payment of sales-tax issued by the commercial taxes department, government of bihar, cbdt circulars and case law .....
Tag this Judgment!Court : Patna
..... thus, the said circular of 1992 cannot be applied to all future transactions with respect to the grant of promotion and it is doubtful whether it can be applied to any time bound promotion, since it was meant to cater to a specific situation arising on the basis of an agreement entered into between the state government ..... said law laid down by the full bench it is not open to the petitioner to argue that passing of the accounts examination was not mandatory and by subsequently passing the same examination it must be deemed that he was eligible or had become eligible for the time bound promotion on completing 10 years of service. .....
Tag this Judgment!Court : Patna
..... in the case diary also materials have come to indicate that the financial transactions have been made by the petitioners with the office bearers of the bpsc and that has affected the selection process as well as to final selection of the candidates. ..... by this amendment all those government servants who have eligibility for selection against vacancies generated between 1982 to 1998 shall have the right for appointment on becoming successful after participating in first limited examination, though the things are against the rules.5. ..... the eligible and meritorious candidates have been left out but the names of those candidates have been recommended who are less meritorious. .....
Tag this Judgment!Court : Patna
..... as held hereinabove, this forms part of the terms and conditions of an advertisement and prescribes the eligibility clause which the bank alone is entitled to determine, the petitioner cannot dictate terms thereof to the bank, particularly in a situation where this court is in no doubt that the same is just and reasonable and seeks to achieve a ..... the impugned clause is part of the terms and conditions of the advertisement, it fixes the eligibility clause, and is meant to achieve a distinct and worthwhile object of transparency in grant of contracts in the field in question and to suppress a mischief which, in the estimation of the bank, has been afflicting such ..... does not confer any right at all in favour of the petitioner to deal with the bank so long the restriction in the nature of an eligibility clause is enforced uniformly, and has a rational nexus with the object sought to be achieved. ..... in view of the foregoing discussion that the impugned clause is really provides the eligibility clause and does not curb the petitioner's fundamental right, the provisions of article 19(6) of the constitution are not attracted, and a legislation is not needed to achieve the object ..... reported in (2002) 2 scc 617, and it was held that the award of a contract, whether by a private party or by a state, is essentially a commercial transaction. ..... it was observed that the award of a contract, whether it is by a private party or by a public body or the state, is essentially a commercial transaction. .....
Tag this Judgment!Court : Patna
..... rate of sales tax and there would be no discrimination, on the other hand, the unit located, outside the state without the aforesaid condition, will pay the lesser amount of sales tax on the inter state transaction and, thus, the manufacturing unit located inside the backward state of bihar will be discriminated and the same will also stop the further growth of industries in this state.9. ..... if they are already having registration in the state of bihar, then they are eligible to participate in the tenders and in case of having no registration, they can apply through authorised agents or dealers who are registered under the provisions of the bihar finance act with the commercial taxes department, bihar. .....
Tag this Judgment!Court : Patna
..... (3) any councillor who cease to be a mayor or deputy mayor shall be eligible for further election to either office. .....
Tag this Judgment!Court : Patna
..... group shall give notice in writing to the purchaser and the mms group fifteen days prior to the completion date confirming that all necessary consents and agreements required from syndicate bank to complete the transaction contemplated by this document have been obtained and shall provide the purchasers and the mms group with copies of all relevant documents evidencing the agreement of syndicate bank to provide the documents required from ..... the cbs group shall give notice in writing to the purchaser and mms group seven working days prior to the completion date confirming that all permissions, consents, agreements and clearances required to complete the transaction contemplated by this document have been obtained from the relevant authorities, individuals and/or organisation. ..... 1168, and my attention has been drawn to the following passage of the judgment which reads as follows: ' it is plain from the above that the eligibility for gratuity does not arise till the completion of five years of continuous service. ..... in terms of the transfer document the cbs group had to serve a notice to the mms group conveying their readiness to proceed with the transaction. .....
Tag this Judgment!Court : Patna
..... sub-section (2) of section 7 stipulates and lays down the modalities for determining whether a transaction falls within sub-section (1) of section 7 or not.24. ..... in view of the said mandate the said transactions are outside the legislative competence of the state legislature.23. ..... in the course of the business, every transaction would be liable to tax as a matter of course/routine. ..... the units were required to obtain eligibility certificate and the cumulative sales tax concessions were not to exceed 90 per cent of the gross fixed capital investment of the unit. ..... it is also contended by them that even after assuming that the industrial policy, 1993 intended to give general exemption to the petitioner, it was never intended to extend the facility to non-eligible dealers like l.g. ..... according to them, the petitioner was misusing and misutilising the benefit by manufacturing goods for and on behalf of such non-eligible dealers. .....
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