Court : Patna
..... , learned counsel for the petitioner submitted that the petitioner is paying additional tax of one per cent under section 6 of the bihar finance act, 1981 and as such to that extent his liability for payment of additional tax has to be reduced ..... as follows:'where an importer of scheduled goods liable to pay tax under sub-section (2) of section 3 of the ordinance becomes liable to pay tax under the bihar finance act, 1981 by virtue of sale of such scheduled goods, his liability under the bihar finance act, 1981 shall be reduced to the extent of tax paid under the ordinance.'9 ..... 30, 2002 and june 24, 2002 issued by the deputy commissioner, commercial taxes, patna special circle, patna, directing the petitioner to deposit the amount of sales tax under the provision of the bihar finance act which he has not paid by claiming the same to be adjusted towards the entry tax already paid by it under the provisions of the bihar tax on entry of goods into local areas for ..... 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 2 of the ..... become part of section 3 by the amendment act (amendment made in the ..... in the state of bihar itself and as such import of cement from one place in the same state to other part of the state will not attract the provisions of the act in view of the subsequent amendment under the act which according to the learned counsel for the petitioner is clarificatory in nature. .....
Tag this Judgment!Court : Patna
..... for a period of five years from 1st january, 1990 to 31st december, 1994 on the following conditions:1(a) the industrial units availing of the facility of the special rate of tax on purchase of raw materials under section 13 of the bihar finance act, 1981 shall not be eligible for the above set-off facility ;(b) this facility shall be limited to the corresponding conversion of the direct raw materials into finished product and bihar sales tax payable ..... is a condition in this that those industrial units who pay tax at special rate on purchase of raw material under section 13 of the bihar finance act, 1981, they will not get the facility of set-off under this notification. ..... the reason stated in annexure 5 is that the dealer is registered under section 13 of the bihar finance act and 'the facility of purchasing raw material' at concessional rate is available to ..... second respondent, in annexure-5 order has proceeded on the basis that since the petitioner has got a 'facility to pay tax' at the concessional rate under section 13 of the bihar finance act, the facility of set-off will not be available under s. o. no. ..... 5, the second respondent has only stated that the dealer has the facility under section 13(1)(b) of the bihar finance act to purchase raw material at the concessional rate. ..... since the petitioner is a registered dealer under section 13(1)(b) of the bihar finance act and enjoys the facility of purchasing raw materials at concessional rate, it is not entitled to the benefit of .....
Tag this Judgment!Court : Patna
..... it was next contended that in any event, the policy decision shall operate despite non-publication of the notification under section 7(3) of the bihar finance act as the state is bound thereby and it is stopped and precluded from demanding the sale tax in view of its own policy decision.the learned counsel in support of the aforementioned contentions has relied upon a decision of the ..... rafat alam, the learned standing counsel appearing on behalf of the state, on the other hand, submitted that in terms of the policy decision dated 10.6.1993 itself (annexure-3) a notification under section 7(3) of the bihar finance act is required to be published and the terms and conditions for grant of exemption are required to be fixed.10. ..... in this case, therefore, the principles of estoppel by conduct cannot be invoked in view of the provisions contained in sub-section (3) of section 7 of the bihar finance act read with clause 10.5 of the industrial policy resolution, 1993. ..... reference was made to section 4 (3) of the 1959 act and section 7 of the bihar finance act, 1981 which provide that the state govt. ..... have no application in a case where the same would be violative of any provisions of a statute.in the instant case, the law has undergone a radical change in view of the ordinances promulgated whereby and where under the said act was amended.in c.w.j.c. no. .....
Tag this Judgment!Court : Patna
..... 4 holding that the petitioner is liable to pay sales-tax after 15-11-2000 on sale of goods earlier exempted by exemption certificate dated 20-12-1995 granted in favour of it under section 7 (3)(b) of the bihar finance act in terms of the industrial policy of the state for a period from 1-4-1998 to 31 -3-2007 and directed it to make the payment of sales-tax on a date specified in the order. ..... of any law made before the appointed day, the appropriate government may, before the expiration of two years from that day, by order, make such adoptions and modifications of the law, whether by way of repeal or amendment, as may be necessary or expedient, and thereupon every such law shall have effect subject to the adaptations and modifications so made until altered, repealed nor ..... the learned single judge held that in view of the provisions contained under sections 84 and 85 of the act read with section 2 (f) of the act unless the jharkhand state adapts laws or modify the law by repeal or amendment, the law applicable in the state of bihar will continue to be applied in the entire territory including the territories falling under the state of jharkhand for a period of two years from the appointed day and till .....
Tag this Judgment!Court : Patna
..... in both the cases it is evident that the learned magistrate has not taken notice that at the time of taking cognizance, sanction issued by the commissioner as per provision contained in section 49(5) of the bihar finance act was condition precedent and in absence of such sanction cognizance order was not required to be passed. ..... 29279 of 2000 on the ground that the learned magistrate in absence of sanction for prosecution in view of section 49(5) of the bihar finance act, 1981 was not authorized to take cognizance of offence and on this ground alone the order of cognizance in both the aforesaid cases are liable to be set aside. ..... 385 of 2000 whereby the learned magistrate had taken cognizance of offences under sections 467 , 468, 471, 420, 120b of the indian penal code and section 48(2)(f) and section 48(7) of the bihar finance act (correctly section 49) and directed for summoning the petitioner. ..... after submission of charge- sheet the learned judicial magistrate, ist class, nawada vide its order dated 10.12.1997, took cognizance of offences under sections 467, 468, 471, 420, 120b of the indian penal code and 49(2)(a)(b)(c)(f) of the bihar finance act and directed for summoning the accused i.e. ..... 25 of 1998 whereby prayer for setting aside the order of cognizance of offences passed by learned chief judicial magistrate nawada under sections 467, 468, 471, 420, 120(b) of the indian penal code and section 49(2) of the bihar finance act in nawada p.s. .....
Tag this Judgment!Court : Patna
..... in both the cases it is evident that the learned magistrate has not taken notice that at the time of taking cognizance, sanction issued by the commissioner as per provision contained in section 49(5) of the bihar finance act was condition precedent and in absence of such sanction cognizance order was not required to be passed. ..... 29279 of 2000 on the ground that the learned magistrate in absence of sanction for prosecution in view of section 49(5) of the bihar finance act, 1981 was not authorized to take cognizance of offence and on this ground alone the order of cognizance in both the aforesaid cases are liable to be set aside. ..... 385 of 2000 whereby the learned magistrate had taken cognizance of offences under sections 467 , 468, 471, 420, 120b of the indian penal code and section 48(2)(f) and section 48(7) of the bihar finance act (correctly section 49) and directed for summoning the petitioner. ..... after submission of charge- sheet the learned judicial magistrate, ist class, nawada vide its order dated 10.12.1997, took cognizance of offences under sections 467, 468, 471, 420, 120b of the indian penal code and 49(2)(a)(b)(c)(f) of the bihar finance act and directed for summoning the accused i.e. ..... 25 of 1998 whereby prayer for setting aside the order of cognizance of offences passed by learned chief judicial magistrate nawada under sections 467, 468, 471, 420, 120(b) of the indian penal code and section 49(2) of the bihar finance act in nawada p.s. .....
Tag this Judgment!Court : Patna
..... -sheet, the learned chief judicial magistrate vide its order dated 8.3.2001, took cognizance of offence under sections 420, 467, 468/34 of the indian penal code and sections 49(2) & 49(3) of the bihar finance act, and for disposal, transferred the case record to the court of sri n.k. ..... of 2000, for the offences under sections 420, 467, 468/34 of the indian penal code and sections 49(2)(g) & 49(3)(d) of the bihar finance act against six accused persons including the ..... kumar agrawal vs the state of bihar) and other analogous cases wherein, this court has held that in absence of sanction issued by the commissioner, commercial taxes as required under section 49(5) of the bihar finance act order of cognizance would not be sustainable.7. ..... section 49 (5) of the bihar finance act, puts a bar on a court to take cognizance of the offence under the bihar finance act, 1981 in absence of sanction granted ..... on behalf of the company and as such, it was alleged that, company in question had violated the provisions contained in sections 49(2)(g) & 49(3)(d) of the bihar finance act which is a cognizable offence under section 49(c) of the act. ..... application of assistant commissioner, commercial taxes, hajipur circle, hajipur, addressed to the officer-in-charge, sarai police station, vaishali hajipur against the petitioners and others alleging therein commission of offences under sections 420, 467, 468/34 of the indian penal code and sections 49(2)(g) & 49(3)(d) of the bihar finance act, 1981 an f.i.r. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (1997)63ITD113(Pat.)
..... company which carries on business in food grains which are stored in its own godown constructed for that purpose.the value of such godowns, in our view will not be regarded as assets for the purpose of section 40(3)(vi) of finance act, 1983 as the godowns are used by the assessee for its own business the business being purchase and sale of food grains and not as a means of earning income by letting out the godown as ..... used by the assessee for the purpose of 'its own business', a legal pre-condition and instead used for the purpose of earning income, they work liable to pay wealth-tax under section 40(3)(vi) of the finance act, the learned accountant member holding otherwise was of the opinion that the godowns, on the facts and in the circumstances of the case will stand excluded from the definition of term 'assets' ..... of the opinion that the assessee-company was liable to wealth-tax as per the provisions of section 40(3)(vi) of the finance act, 1983 and, therefore, issued notices for all the three years under section 17 of the wealth-tax act in compliance whereto returns were filed by the assessee-company declaring the value of car as its ..... being aggrieved with the conclusion of the appellate commissioner of wealth-tax (a/c) in first appeal that the assessee is liable to wealth-tax as per section 40(3)(vi) of the finance act, 1983 in respect of the value of the immovable property which are godowns let out to food corporation of india (fci), and tdc the present second appeal to this .....
Tag this Judgment!Court : Patna
..... was alleged that subsequently, it was found that no goods were available at the office of the transporter and as such it was alleged that the petitioners had committed offences under sections 49b and 39(3-b) of the bihar finance act and 420 of the indian penal code. ..... magistrate was satisfied that no offence under section 420 of the indian penal code and section 49 of the finance act was made out.3. ..... on 27.6.1996 and after delay of more than three years, charge sheet was submitted on 30th december,1999 against both the petitioners for the offence under sections 406 and 420 of the indian penal code and 49(3-d) of the bihar finance act. ..... the record reveals that the petitioners were also imposed penalty for violation of the provisions of the finance act and they deposited the penalty amount and only thereafter release order was issued. ..... since the transporter had violated certain provisions of the bihar finance act, the transport company was imposed penalty of rs.77,822.16 ..... , who are manager and owner of a transport company, namely, capital transport, are before this court, while invoking its inherent jurisdiction under section 482 of the code of criminal procedure with a prayer to quash the order dated 22.3.2001 passed in g.r. ..... stated that there was specific direction not to release the goods loaded over the truck without prior permission of the authority concerned and as such violation of that condition amounted to commission of offence under section 406 of the indian penal code.6. .....
Tag this Judgment!Court : Patna
..... the petitioners are not registered under the bihar finance act and as such their tender has rightly been rejected, further case of the state is that no doubt the registration under the sates tax depends upon the liability to pay tax under the charging section of the bihar finance act after the specified quantum of turn over exceeds ..... learned counsel for the petitioner raised two points; firstly that the mandatory condition of registration of the manufacturing units located outside the state of bihar under the provisions of the bihar finance act puts unreasonable restrictions/prohibition on their right to carry trade and commerce and, thus, is violative of article 19(1)(g) of the constitution of india and; secondly that the said condition is violative of article 301 and is not saved by ..... , the learned single judge held that the state without amending law and without prescribing guideline or making rules under the bihar finance act or jharkhand sales tax act, incorporated the aforesaid condition.27. ..... same purposes have been reiterated by the bihar finance (amendment) rules, 2002 by amending rule 2, relevant part of which runs as follows :-- ..... teems of the aforesaid policy, an amendment was made in the bihar finance rules by the bihar finance (amendment) rules, 2002. ..... the preference policy and the amendment in the bihar finance rules have been incorporated for the purposes, which are ..... 2 of appendix 8 of the bihar finance rules was amended and the aforesaid policy has been incorporated. .....
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