Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: patna Year: 2003 Page 6 of about 58 results (0.064 seconds)

Manoj Kumar Sharma Vs. the State of Bihar and ors.

Court : Patna

..... truck shall be released to the petitioner, if not released earlier.'20. i do not find any force in this submission of mr. shukla. neither section 68 nor section 52 (3) of the act provides for release of the vehicle on payment of fine. judge made law is one of the sources of law and by process of interpretation such ..... custody shall be discharged and property released, as the case may be and further proceeding shall not continue against such person, which would be evident from section 68 (2) of the act. in such circumstances, i am of the opinion that the authorised officer did not err in proceeding with the confiscation proceeding and ultimately passing the order ..... and as such the authorised office ought to have allowed the same and should not have proceeded with the confiscation proceeding. in this connection he submits that section 68 of the act obliges for release of the vehicle. in support of his submission mr. shukla has placed reliance on a judgment of the supreme court in the case .....

Larsen and Toubro Ltd. Vs. State of Bihar and ors.

Court : Patna

..... shall be included in the taxable turnover of the purchasing dealer.' 19. 'gross turnover' is defined under clause (j) of section 2 of the act while 'taxable turnover' is described in section 21 of the act. according to section 21(1), the taxable turnover of a dealer shall be that part of his gross turnover which remains after deduction therefrom-- ( ..... also observed that clause (i) of sub-rule (2) of rule 29 of the rajasthan sales tax rules also suffers with the same infirmity and therefore section 5(3) of the act and clause (i) of sub-rule (2) of rule 29 of the rules must, therefore, be held to be unconstitutional and void. the supreme court ..... mean that price, upon calculation of the entire payment payable to the contractor on satisfactory completion of the contract. the 'works contract' is defined under section 2(ww) of the bihar finance act, 1981. it reads as under : '2(ww) 'works contract' means any agreement for carrying out for cash or deferred payment or other valuable consideration .....

Dina Metal Ltd. Vs. Dy. Commissioner of Income-tax,

Court : Income Tax Appellate Tribunal ITAT Patna

..... by the assessee. thus, in our opinion, the ao was quite justified in treating the value of this unexplained stock as representing undisclosed income of the assessee under section 69a of the act. we accordingly confirm the ao's action on this point.1. i have gone through the proposed order of my ld. brother. i am, however, unable to ..... weighment was not properly done. according to it (assessee company) apart from the iron materials which were kept under the deemed seizure in view of proviso to section 132(1) of the it act, the current stocks were also weighed and to this regard an objection was recorded in the panch nama. the ao, however, did not accept the objection of ..... to her, the undisclosed income as date mined by the ao, was correct and that has right been brought to tax in view of the provisions under section 158bc of the it act.8. i have gone through the appeal records including the papers complied in the paper boom. from the panch nama dated 20.12.96 with the inventory sheets .....

Dy. Commissioner of Income-tax Vs. Dr. (Mrs.) Leela Prasad

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (2004)91ITD173(Pat.)

..... association of persons.the association of persons being a separate assessable entity is obliged to file the return of income and also pay taxes as per the provisions of the act. section 139(1) makes it obligatory for the association of persons to file the return of income within the prescribed time if its income exceeds the maximum amount which is not ..... chargeable to income-tax. the assessment in the case of an association of persons is required to be made under the provisions of the act, such as section 143 or 144 and/or 147.19. as pointed out elsewhere in this order, the supreme court in the case of i.t.o. v. ch. atchaiah [(supra) held ..... it gave an option to the a.o. to levy tax on either the association of persons or the members of the association individually.on the terms of section 3 of the 1922 act, it was held that if anyone or more members of an association of persons had already been assessed to tax in respect of his or their share income .....

Union of India (Uoi) Vs. Patna Tyre House Pvt. Ltd.

Court : Patna

..... representative of a deceased owner or occupier and, where a person has been named as a manager of the factory under clause (f) of sub-section (1) of section 7 of the factories act, 1948 (63 of 1948), the person so named; and(ii) in relation to any other establishment, the person who, or the authority which, ..... employing twenty or more persons or class of such establishments which the central government may, by notification in the official gazette, specify in this behalf.' 6. section 2(e) of the act defines employer, same reads as follows: (e) 'employer' means- (i) in relation to an establishment which is a factory, the owner or the ..... and as such recommended that it shall be covered under the provisions of the employees' provident funds and miscellaneous provisions act (hereinafter referred to as the act). hence, a proceeding under section 7a of the act was initiated and in the said proceeding establishment's plea was that the directors cannot be included to calculate the strength .....

Oriental Insurance Co. Ltd. and ors. Etc. Vs. State of Bihar and anr.

Court : Patna

..... payment or settled by the insurer unless he has obtained a report on the loss that has occurred from a person who holds a licence issued under that section to act as a surveyor or loss assessor. the decision to reject the claim was in consonance with the report of surveyor and loss assessor/investigator. it does not ..... altogether.16. as a matter of fact the acts envisaged in section 406 or 409 or 420 or for that matter other cognate offences occurring in chapter xvii of the indian penal code cannot be part of duty of a ..... absence of any express provision simply because they are deemed to be public servants and accordingly there is no bar to their prosecution without such sanction. section 107 of the insurance act provides for previous sanction of the advocate general in the matter of proceeding against officers etc. of the insurance company but that is a different provision .....

Deputy Commissioner of Income Tax Vs. Dr. (Mrs.) Leela Prasad

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (2004)84TT(JP.)at592

..... of the aop. the aop being a separate assessable entity is obliged to file the return of income and also pay taxes as per the provisions of the act. section 139(1) makes it obligatory for the aop to file the return of income within the prescribed time if its income exceeds the maximum amount which is not ..... of the firm. receivers were appointed for carrying on the business on behalf of the partners. it was contended before the supreme court that for purposes of section 3 of the it act, an aop must mean an association in which two or more persons voluntarily join in common purpose or common action. it was further contended that for ..... teaching college. a building was constructed at khazanchi road, patna, which was originally shown as exclusively belonging to dr. (mrs.) leela prasad. there was a search operation under section 132 of the it act, 1961 in the residential premises of dr. narendra prasad/dr. (mrs.) leela prasad and at alok nursing home. after the search, dr. narendra prasad and dr, .....

Dina Metal Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (2004)84TT(JP.)at761

..... according to her, the undisclosed income as determined by the ao, was correct and that has rightly been brought to tax in view of the provisions under section 158bc of the it act.8. i have gone through the appeal records including the papers compiled in the paper book. from the panchnama dt. 20th dec., 1996 with the inventory ..... weighment was not properly done. according to it (assessee-company) apart from the iron materials which were kept under the deemed seizure in view of proviso to section 132(1) of the it act, the current stocks were also weighed and to this regard an objection was recorded in the panchnama. the ao, however, did not accept the objection of ..... the assessee. thus, in our opinion, the ao was quite justified in treating the value of this unexplained stock as representing undisclosed income of the assessee under section 69a of the act. we accordingly confirm the ao's action on this point.1. i have gone through the proposed order of my learned brother. i am, however, unable .....