Judgment Search Results Home > Cases Phrase: finance act 1970 section 22 amendment of section 193 Court: jharkhand Page 7 of about 189 results (0.235 seconds)

Bharat Coking Coal Limited Vs. State of Jharkhand,

Court : Jharkhand

Reported in : 2007(1)BLJR669; [2007(1)JCR307(Jhr)]

..... petitioner is liable to be refunded in view of section 24 of the bihar finance act, 1981. section 24 of the act reads as under:24. period of limitation for completion of assessment proceedings. - except a proceeding under sub-section (5) of section 17, section 18 and sub-section (1) of section 19 no proceedings for assessment of the tax payable ..... k.k. jhunjhunwala appearing for the revenue.5. the undisputed facts are that the petitioner filed its returns under the provisions of bihar finance act, 1981 and the central sales tax act, 1956 before the commercial taxes authority, sindri circle, jharia for the assessment year 1986-87. the assessing authority passed final order of ..... 1990 has been set aside by the appellate authority.2. the petitioner-unit is registered under the bihar finance act, 1981 and has been filing returns under the said act and also under the central sales tax act, 1956 before the commercial taxes authority, sindri circle, jharia. in compliance to the notice issued for .....

Shivam Coko (P) Ltd. Vs. the State of Jharkhand

Court : Jharkhand

Reported in : 2001(49)BLJR1058

..... petition are also admitted.3. the petitioner m/s. shivam coke (p) ltd. is, admittedly, a dealer within the scope and ambit of the bihar finance act, 1981. admittedly also, under section 7 of this act, the state government is empowered to grant exemption from payment of sales tax on purchase of raw materials. undoubtedly, a notification under the aforesaid ..... consideration of the relevant aspects of the matter, we find that the aforesaid communication dated 29.6.1999 has not been issued under any provision of the bihar finance act, 1981 or the rules made thereunder. apart from that a dealer who otherwise is entitled to grant of exemption and who, based on such exemption is entitled ..... section 7 of the act was issued on 22.9.1995 vide s.o. no. 478 whereby, subject to the terms and conditions contained therein, it was provided that the dealers .....

Soma Puf Metal Private Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : [2006(1)JCR356(Jhr)]

..... petitioner that in terms of notification no. 480 dated 22.12.1995 issued by the commercial tax department in excise of power conferred under section 7(3)(6) of the bihar finance act, 1981, only those units shall be granted exemption in payment of sales-tax which came with expansion/diversification subject to fulfilling the condition as ..... industrial policy 1995, the commercial tax department, government of bihar issued notification no, 480 dated 22.12.1995 in exercise of power conferred under section 7(3)(6) of the bihar finance act 1981 whereby deferement of sales tax payable on sales of finished goods has been granted to the new industrial units as well as to the ..... (1995)5scc527 , the supreme court observed :apart from the above consideration, we must also see what are the provisions, if any, in the orissa sales tax act providing exemption from sales tax in the case of new industries and whether they are consistent with the provisions of ipr or are they different. the high court seems to .....

Indian Steel and Wire Products Ltd. Vs. State of Jharkhand Through the ...

Court : Jharkhand

Reported in : [2005(3)JCR116(Jhr)]

..... a direction upon the deputy commissioner, commercial taxes, jamshedpur circle, jamshedpur (respondent no. 4) to dispose of the petitioner's application for renewal of registration certificate under section 13(1)(b) of the bihar finance act, 1981, adopted by the state of jharkhand, within a period of one month from the date of communication of this order, after giving the duly authorised representative ..... january, 2004 when it started production. be that as it may, the main grievance of the petitioner is that although they had initially obtained registration certificate under section 13(1)(b) of the bihar finance act, 1981 and the same was renewed from time to time, its last application after sanction of the b.i.f.r. scheme for renewal of such registration ..... by the said respondent no. 4, the respondents are directed not to take any coercive measure for realising sales tax at the higher rate, having regard to the provisions of section 22 of the 1985 act and the scheme sanctioned thereunder. .....

Suman Kumar Sinha Vs. the State of Jharkhand and ors.

Court : Jharkhand

Reported in : AIR2009Jhar53; 2009(57)BLJR1746

..... - the term 'registration'includes every operation incidental to registration under the indianregistration act, 1877.6. by bihar finance act (ii of 2002) act, 2001 the article as amended by bihar amendment reads as under: i-a/48.power-of-attorney. - as defined by section 2(24)not being a proxy:(a) when executed for the sole purpose ..... sell the properly then the same duty is payable as a conveyance for the amount of consideration.15. the term 'conveyance' has been defined under section 2(10) of the act which reads as under;conveyance.- 'conveyance' includes a conveyance on sale and every instrument by which property, whether movable or immovable, is transferred ..... power of attorney is without any consideration. it is well settled that no consideration is necessary in order to create an agency as provided under section 185 of the contract act. hence no express consideration need to be stipulated for it.12. there is much difference between the general power of attorney and an irrevocable .....

Commissioner of Income Tax Vs. Shri Mahabit Prasad Bajaj

Court : Jharkhand

Reported in : (2008)217CTR(Jharkhand)233; [2008]298ITR109(Jharkhand); [2008(4)JCR709(Jhr)]

..... sub-sections were substituted. section 132 as it stood in the financial year lays down the search and seizure and also the procedure to be followed ..... year. reference to sub-section (2) has also been omitted. it has also been provided that in respect of assessment years 1988-89 or any earlier assessment year, revised return can still be filed within two years from the end of relevant assessment year.9. by finance act, 1985, some amendments were brought in section 139 whereby some of the ..... is not chargeable to income-tax, shall furnish a return of his income or the income of such other person in the manner prescribed in the act. the relevant sub-sections of section 139 as stood at the relevant time, read as under:(1) every person, if his total income or the total income of any other person .....

Anil Kumar Vs. State of Bihar and ors.

Court : Jharkhand

Reported in : 2001(49)BLJR1974

..... accordingly, one first information report was lodged, registered as barhi p.s. case no. 117 of 1997, under section 7 of the e.c. act, read with section 33(5) of the bihar finance act and section 120b of the indian penal code.3. the seizure list was prepared on the very date by respondents no. 3 to 5 of which a copy ..... the petitioner while filed show cause before the authorities on 24th october, 1997, the deputy commissioner vide order dated 20th november, 1997 confiscated the goods under section 6a of the essential commodities act and directed the sub-divisional officer to sell the same within a week and to deposit the sale proceeds in the treasury. in pursuance of the aforesaid ..... respondents no. 3 to 5 in connection with barhi p.s. case no. 117 of 1997, dated 3rd october, 1997, with interest under section 6-c(2) of the essential commodities act ('e.c. act', in short).2. the brief facts of the case are that the petitioner was carrying on business in the name and style of satyam enterprises .....

Ganesh Kumar Agarwal and anr. Vs. State of Bihar Through Secretary, Fo ...

Court : Jharkhand

Reported in : [2003(3)JCR827(Jhr)]

..... have taken recourse to the provisions of the essential commodities act. the proper course for them would have been to proceed in terms of the provisions laid down under section 31 of the bihar finance act, 1931, but certainly not under the provisions of essential commodities act. additionally, misuse of road permit cannot be termed to ..... be a violation in so far as the essential commodities act or the bihar trade articles (licences unification) order ..... purposes of rejecting the writ application. it is now well known that unless the authorities specify as to which particular order issued under section 3 of the essential commodities act has been violated, a proceeding to confiscate becomes academic and for such academic pursuits a person should not unnecessarily be dragged into .....

Ajay Kumar Ram Vs. The State of Jharkhand Through the Principal Secret ...

Court : Jharkhand

..... aforesaid posts. in pursuance to their appointment, they continued to perform their responsibilities, but to the utter surprise, a show cause under section 9 (4) of university act has been issued to them after completion of more than half period of tenure. moreover, the show cause notice does not indicate regarding ..... and his recommendation should be treated as cancelled automatically. thereafter, the petitioners were appointed by registrar, vinoba bhave university, hazaribagh on the post of finance officer and inspector of colleges (arts and commerce) vide notification dated 02.12.2010 and subsequently, the appointment of the candidates in the universities, any ..... sought for issuance of writ of certiorari for quashing the notification dated 14.08.2013, pertaining to termination of their services from the posts of finance officer and inspector of colleges, (arts & commerce) respectively from the vinoba 2 bhave university and for passing of appropriate orders for all consequential benefits .....

Associated Cement Companies Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : [2004(2)JCR594(Jhr)]; [2005]139STC62(Jharkh)

..... not merely a division of the petitioner-company, a dealer under the finance act. he further submitted that the fact that the manufacturing units at sindri and chaibasa have separate registration under section 14 of the act (corresponding to section 13 of the present act) did not alter the position that the company was selling its ..... . the petitioner, the assessee, continued to have separate registrations for the manufacturing units at sindri and chaibasa in the state of jharkhand also, under the finance act. the petitioner made an application before the commissioner of commercial taxes, jharkhand, ranchi under rule 3(4) of the rules. by order dated 16.4 ..... finance act. the writ petitioner, among other things, manufactures and sells cement. it had two factories for manufacture of cement within the state of bihar. one was at sindri and other was in chaibasa. both the units at sindri and chaibasa had separate registrations under section 14 (corresponding to present section 13) of the bihar act .....