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 .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Patna
..... exemption certificate. by the said order, which has been passed by him in exercise of revisional power conferred on him under section 46(4) of the bihar finance act, 1981 (hereinafter referred to as 'the act'), the joint commissioner has held that the petitioner is not entitled to exemption from payment of tax on purchase of raw ..... ; and(d) purchase of any goods by any class of dealers or any purchase or category or description of purchases of such goods.' sub-section (3) of section 7 of the act specifically empowers the government to grant exemption 'subject to such conditions or restrictions as it may impose'. when the government grants exemption, it can, ..... notification granting exemption from payment of tax on raw material has been issued by the state government in exercise of power conferred on it under sub-section (3) of section 7 of the act, which is quoted below : '7(3) the state government may, by notification and subject to such conditions or restrictions as it may impose .....
Tag this Judgment!Court : Patna
..... november 18, 1986 reversed the decision of the decision in the case of madan mohan tiwari (supra) holding that the amended provisions of sub-section (2a) of section 31 of the bihar finance act, 1981, comprehensively authorise the prescription of a declaration form which must be carried, inter alia, by motor vehicles carrying goods in transit through ..... have challenged the validity of the provisions ofsub-section (2a) and sub-section (2b) of section 31 of the bihar finance act (hereinafter mentioned as the 'act') and the rules framed there under on the following grounds:(i) 'the provisions of sub-section (2a) and sub-section (2b) of section 31 of the act are unconstitutional in as much as the provisions are ..... in the case of sales tax officer v. air 1968 s.c. 1991(2) in the case of joint commercial tax officer v. y.m.a. madras : [1970]3scr680 .(3) in the case of new india sugar mills ltd. v. commissioner of sales tax : air1963sc1207 .(4) in the case of commissioner of commercial taxes board .....
Tag this Judgment!Court : Patna
..... deputy commissioner of commercial taxes, dhanbad, calling upon it to show cause as to why penalty under section 16(9) of the bihar finance act (hereinafter referred to as 'the state act') read with section 9(2a) of the central sales tax act (hereinafter referred to as 'the central act') be not imposed on it.2. this writ petition was filed on july 31, 1989, ..... him, impose penalty on him. as the petitioner did not pay the admitted tax in terms of sub-section (5) of section 16, the impugned notice under sub-section (9) of section 16 of the state act read with section 9(2a) of the central act was issued to it.7. it is true that this court had laid down that coal in any form ..... tax on the sale/ purchase of the same goods inside the state has already been paid. accordingly, he submits that sub-sections (5) and (9) of section 16 of the state act read with section 9(2a) of the central act cannot be applied to the petitioner's case. the learned s.c.i. has disputed the said submission.6. the sales .....
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..... tenughat circle, phusro, under the bihar finance act, 1981 (hereinafter referred to as 'the act') and the central sales tax act, 1956. prayer for quashing the demand notices issued pursuant to the said assessment orders, has also been made. it has also challenged the validity of sub-section (3) of section 45 of the act whereby admission of appeal filed against an ..... of other state laws on the same subject cannot make such provisions discriminatory.'15. for the reasons given above, we hold the provisions of sub-section (3) of section 45 of the act as valid and the same are not ultra vires.16. as the petitioner has remedy of appeal against the impugned assessment orders, this writ ..... for the parties on the said question and thereafter reserved the judgment.6. the learned counsel for the petitioner has challenged the validity of sub-section (3) of section 45 of the act on two grounds, namely, (i) the requirement of deposit of 20 per cent of the tax assessed before admission of the appeal is an .....
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nagendra rai, a.c.j.1. the petitioner, a dealer in india made foreign liquor (for short imfl) registered under the bihar finance act, 1981 (hereinafter referred to as the act) has challenged the assessment order dated 30.6.2003 with regard to assessment period 1999-2000 whereby demand of rs. 5,47,725/- has been raised on the ..... the manner prescribed.](2) where any goods or sales exempted from the levy of tax by a notification issued by the state government in this behalf under sub-section (3) of section 7 are purchased by a dealer after furnishing a declaration as mentioned in or provided by the notification or where any goods specified in the certificate of registration ..... of tax and not sales tax but it is well settled rule of interpretation that the rule cannot travel beyond the statutory provision contained in the act. when section 11(3) of the act specifically states that the sales tax paid at the preceding stage is to be deducted in the case of multi point levy of tax, then the .....
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..... honorary 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 ..... petitioner 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 cub operating on the principle of agency and ..... of food-stuff, beverages including soft drinks etc. for this purpose ranchi club is a 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 .....
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..... materials by it which is covered by section 13(1) (e) inserted in the act by bihar finance amendment act, 1985 with effect from 1-8-1985. prayer has also been ..... petitioner, a company registered under the indian companies act, 1956, has filed the present writ application for a direction to the respondents-authorities not to enforce notification s.o, no. 154 dated 28-1-1985 issued under proviso to section 13(1) of the bihar finance act (hereinafter referred to as the act) in relation to sale and purchase of packing ..... and corrugated boxes. earlier packing materials were exempted from payment of sales tax as the sale price was not included in the taxable turn over under section 21 (1) of the act. section 21 (1 )(c) was amended with effect from 1-8-1985 and the provision with regard to non-inclusion of sale price on account of .....
Tag this Judgment!Court : Patna
..... no jurisdiction to entertain the appeals which were instituted in the purported exercise of power of review under section 36(2) of the central excises and salt act, 1944 (as amended), since under the amended section 36, amended by finance (no. 2) act, 1980, which came into force on 21.08.1980, the provision vesting power in the central ..... government to review the decision of the board, stood repealed.3. the petitioner m/s. fertilizer corporation of india ltd. is an existing company within the meaning of companies act, 1956 and ..... appeals presented before it. it appears from the order of the tribunal that the central government in exercise of the powers vested in them under section 36(2) of the act as it stood at the material time, called for an examined the records and were tentatively of the view that under the subject notification, as .....
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