Judgment Search Results Home > Cases Phrase: finance act 1968 section 2 income tax Court: patna Page 11 of about 841 results (0.139 seconds)

Bihar Institute of Mining and Mine Surveying Vs. Commissioner of Incom ...

Court : Patna

..... relief of the poor, education, medical relief and the advancement of any other object of general public utility. 12. section 12a of the said act lays down registration of trusts. section 2(15), before its amendment made by the finance act, 1983, which came into effect on april 1, 1984, reads thus : ''charitable purpose' includes relief of the ..... . 26. in this case, the school in question does not appear to be recognised by any authority. 27. it is true that by reason of the finance act, 1983, the question as to whether any charitable institution is being run with a profit motive or not has lost its relevance. however, the word 'charitable' ..... large number of decisions, held (at page 950) : 'from the aforesaid observations, it becomes clear that, in order to earn total exemption under section 10(22) of the act, an assessee should be an educational institution or an establishment which primarily engages itself in educational activities. though the words 'educational activities' are words of .....

Usha MartIn Industries Ltd. and anr. Vs. State of Bihar and ors.

Court : Patna

..... by order dated 16.5.1995 dropped the revisional proceeding and affirmed the assessment order passed by the assessing officer. it, therefore, appears that even the authorities under the bihar finance act have now come to view wire rods and wires as one and the same taxable goods for the purpose of central sales tax ..... .t.c. 187. in that decision, the apex court considered the question as to whether wire rods and wires under sub-clause (xv) of clause (iv) to section 14 of central sales tax act, 1956 were to be treated as one goods or two different goods? the apex court answered the question:despite the aforesaid being the position, shri chari contends that ..... -item that may separation of these does not seen permissible. it would bear relation to pay that multi-point sales tax on the declared goods being an interdiction of section 15 of the act, we would not be justified in conceding the present demand of the revenue unless a strong and cogent case were to be made out, which we do not .....

Ranchi Club Ltd. and anr. Vs. the State of Bihar and ors.

Court : Patna

..... secretary of the club and who is a resident of ranchi, seek a declaration that the provisions of the bihar finance act, 1981 and bihar sales tax rules, 1983 (hereinafter to be referred to as the act and the rules, respectively) do not apply to the petitioner-club as the petitioner club is not doing any business ..... including penalty, etc. for the past assessment years. this application for refund and cancellation/recalling of dealership was purported to be one under section 14 read with section 23 of the act. the said application is based on the fact that the petitioner club is a member's club operating on the principle of agency and ..... supply of food-stuff, beverages including soft drinks, etc. for this purpose, ranchi club is registered dealer under section 14 of the act and periodically submits its returns in accordance with the provisions of section 15 of the act by discharging its statutory obligations for the purpose of assessment of sales tax. however, it is submitted that under .....

Pro Agro Seeds Co. (P) Ltd. Vs. the State of Bihar and ors.

Court : Patna

..... consequential demand notices also dated 20.11.2006 for the years 1997-98, 1998-99, 1999-2000, 2000-01 and 2001-02 under bihar finance act, 1981 (hereinafter referred to as 'the act').2. the case of the petitioner as set out in the writ application is that it is a wholesaler carrying business of hybrid maize seeds ..... the rules reads as follows.20. notice of hearing:- the notice of hearing for the purposes of clause (ii) of sub-section (5) of section 15, section 17, sub-section (1) of section 19, sub-section (3) of section 25, shall be in form xiv. the authority prescribed in rule 18 shall fix a date ordinarily not less than one calendar month ..... read with form xiv having been not issued would vitiate the entire proceedings of re-assessment has to necessarily depend on the scope and purport of section 19 of the act. section 19 of the act reads as follows:19. turnover of registered dealer escaping assessment.- (1) if upon information which has come into his possession, the prescribed authority .....

Nagendra Prasad Vs. State of Bihar and ors.

Court : Patna

..... the petitioner is engaged in the business of manufacture and sale of country liquor. the matter relates to the assessment under the provisions of the bihar finance act (hereinafter referred to as the act) for the two assessment years, i.e. 1999-2000 and 2000-2001. he has challenged the order dated 25.2.2003 passed in all the ..... annexed as annexure-7 to all the writ applications whereby the joint commissioner of commercial taxes (admn.), patna division, patna in exercise of power under section 46(4) of the act while remanding the matter to the assessing authority has observed that the excise duty is component of sale price and the sale price cannot be segregated ..... 5 as follows : 'it is true that deduction on account of cash discount is alone specifically contemplated from the sale consideration in the definition of sale price by section 2(h), and there is no doubt that cash discount cannot be confused with trade discount. the two concepts are wholly distinct and separate. cash discount is .....

The Union of India (Uoi) Through the Chief Commercial Manager, (Cateri ...

Court : Patna

..... chief commercial manager, (catering), east central railway, has filed the present writ application for quashing the demand notices issued under the provisions of the bihar finance act, 1981 (hereinafter referred to as the act) for the assessment years 1999-2000, 2000-2001 and 2001-2002 by the commercial taxes officer, patliputra anchal, patna to the chief commercial superintendent (catering ..... of his submission on the other hand relied upon the judgment by the nine judges bench of the apex court in the case of re sea customs act, (1878) section 20(2), reported in air 1963 sc 1760 and the constitution bench judgment of the apex court in the case of new delhi municipal council v. ..... of the constitution was liable or was treated as liable to such tax. as to article 289(1), a change has been made in the words, for section 155(1), which corresponded thereto, provided that the government of a province shall not be liable to federal taxation in respect of lands or buildings. article 289 .....

United Distillers Ltd. Through Its General Manager Sri Ranjan Satsangh ...

Court : Patna

Reported in : 2009(57)BLJR2266

ordersudhir kumar katriar and kishore k. mandal, jj.1. we are called upon to answer the reference in terms of section 48 of the bihar finance act 1981 (hereinafter referred to as 'the act'). by order dated 5.2.2001, passed in the present case, we had called for reference on three questions stated in the order and reproduced in paragraph-3 ..... turnover' and means for the purposes of levy of sales tax, in respect of sale of goods, aggregate of sale prices received and receivable by a dealer. section 48(2) of the act provides that if, for reasons to be recorded in writing, the tribunal refuses to make such reference, the applicant may apply to the high court against such ..... refusal. section 48(3) of the act provides that, if the high court is not satisfied that such refusal was justified, it may require the tribunal to state a case and refer it to .....

Chandama Coal Products, Etc. Etc. Vs. State of Bihar and ors. Etc.

Court : Patna

..... state government cannot levy sales tax exceeding 4% in view of the fact that it is a declared goods and having regard to the restrictions put under section 12 of the bihar finance act, 1981.9. the only question, therefore, falls for consideration is whether slurry, which is the subject-matter of this case, is a coal or not ..... purchase price thereof and such tax shall not be levied at more than one stage. the state government, in exercise of power under section 12 of the bihar finance act, 1981 (hereinafter referred to as 'the state act'), vide notification no. bikrikar/san/1026/77-14545 dated 26-12-77, fixed the rate of sales tax as 4% on the ..... notification no. s.o. 1613 dated 28th october, 1981 has already exempted the item 'all declared goods under section 14 of the central sales tax act, 1956' from the levy of additional tax leviable under section 6 of the bihar finance act, 1981. this fact has not been disputed by the respondents. in such circumstances, the respondents are liable to .....

Sarswatiji Bhandar Vs. the State of Bihar and ors.

Court : Patna

..... 18-2-1981. the petitioner was directed to produce the accounts by the assessing authority, by annexure-4, dated 9-7-1992. under the proviso to section 24 of the bihar finance act, re-assessment should have been completed within two years from the date of the communication of the order passed in appeal or review or reference. in ..... appeal or in the revision, on a perusal of the order passed in the said proceedings. we repel the said plea.6. under the proviso to section 24 of the bihar finance act, the reassessment proceedings can be initiated and completed within two years from the date of communication of the order passed in appeal or revision or reference ..... article 226 of the constitution of india. the plea that the proceedings are barred is not open to the petitioner. we repel the said plea.8, the bihar finance act has provided a complete machinery for the assessee to ventilate his grievance against any adverse order that may be passed against him. normally, the assessee should resort to .....

Tis Fab Limited Vs. State of Bihar and ors.

Court : Patna

..... , j. 1. in order to implement the state government's industrial policy, 1995, the governor of bihar in exercise of power conferred by sub-section (3) of section 7 of the bihar finance act, 1981 (hereinafter referred to as 'the act') issued a notification dated december 22, 1995 (hereinafter referred to as 'the notification') providing incentives to the entrepreneurs to establish new industrial units and .....