Court : Jharkhand
Reported in : [2006(1)JCR341(Jhr)]
..... perused the explanation submitted by the respondents in their counter affidavit, but we are not satisfied with the same. they should have paid the statutory interest as per section 43 of the bihar finance act, 1981 and should have complied with the court's order. they are, accordingly, directed to pay the statutory interest within four weeks failing which, this court will impose ..... order1. this writ petition has been preferred by the petitioner for a direction on the respondents, particularly upon the 5th respondent, to forthwith pay statutory interest, as provided under section 43 of the bihar finance act, 1981 on the amount of refund applicable for the years, 1989-90, 1990-91 and 1991-92.2. it appears that for payment of such benefit the petitioner .....
Tag this Judgment!Court : Jharkhand
Reported in : 2005(1)BLJR229; [2005(1)JCR366(Jhr)]
..... commercial taxes, urban circle, jamshedpur (respondent no. 4) by which he has directed the .petitioner to make application for refund in the statutory form namely form xx under section 42 of the bihar finance act, 1981 read with rule 34 of the bihar sales tax rules, 1983 which in fact relates to refund arising out of regular assessment proceedings and not otherwise.for ..... which the head (industrial taxation sales) of the petitioner company has been directed to be personally present before the deputy commissioner of commercial taxes, urban circle, jamshedpur under section 10 of the bihar finance act, 1981 in relation to refund of sales tax.'2. the case was taken up on 4th october, 2004. on the said date, while the counsel for the state .....
Tag this Judgment!Court : Jharkhand
Reported in : [2004]135STC385(Jharkh)
..... was allowed on pro rata basis. further it has been stated that the petitioner has not exhausted the alternative and efficacious statutory remedy of revision provided under section 46 of the bihar finance act, 1981 and in this view of the matter the writ application is not maintainable. lastly it has been stated that the procedure for refund is to ..... of semi-processed goods in the form of fhcr. the jcct further held in the impugned order that the procedure of the refund will be guided by section 42 of the bihar finance act, 1981 where refund of tax paid on purchase of raw materials has to be routed through seller companies, i.e., tisco and sail and the ..... that the amount may be refunded to the petitioner and the deputy commissioner of commercial taxes informed tisco that the refund can be granted in terms of section 42 of the bihar finance act only after the assessment is finalised for the period 1996-97 and 1997-98 and tisco, accordingly, informed the petitioner in respect thereof and a .....
Tag this Judgment!Court : Jharkhand
Reported in : III(2004)ACC913; AIR2005Jhar47; [2004(4)JCR142(Jhr)]
..... was using the vehicles for its own purposes and in that situation, no tax was liable to be paid as per section 6 (1- a) of the act inserted by the bihar finance act, 1981 and substituted by the bihar finance act, 1983 as from 1.4.1983 and thereafter the tax need be paid only by the registered owner of a public ..... the vehicle, whichever was earlier. according to the petitioner, the vehicles are not public service vehicles liable to be taxed under the bihar and orissa motor vehicles taxation act, and section 6 (1-a) of the act was not attracted to the said vehicles. the claim is based on the plea that a public service motor vehicle as defined in that ..... service motor vehicle and the additional motor vehicles tax at the rate specified in the third schedule of that act. according to the petitioner, .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008(1)JCR210(Jhr)]; (2009)21VST173(Jharkh)
..... . followed by the said high court and affirmed by the supreme court, no assessment at all can be made in absence of proper follow up mechanism of section 21(1) of bihar finance act and as such the assessment orders have to be set aside in its totality.9. on the other hand, mr. himanshu kumar mehta, learned counsel appearing ..... between the petitioner and the contractoree department, in the state of bihar, which is admittedly an intra-state sale which attracts the levy of bihar sales tax under bihar finance act, 1981 and as such the above amount has been determined as taxable in bihar and the same has been added to the revised gross turnover of the petitioner. ..... which includes supplies effected by the petitioner.8. on the 3rd and last point, mr. mittal submitted that in absence of proper mechanism, both under the provisions of bihar finance act, 1981 as well as bihar sales tax rules, 1983, no assessment at all can be made in respect of work contract. in this regard, learned counsel relied upon .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(3)JCR420(Jhr)]
..... a dealer. with respect, we think that the change in the definition brought about by the 1959, act read with the charging section in that act, clearly leads to the position that, to be treated as a dealer under the bihar finance act, it is not necessary that the assessee should be carrying on a business in a particular commodity. when ..... the charging section imposes the liability, we cannot resort to other sections to whittle down its effect. in any event, in this case no such exercise ..... order of assessment of sales tax under the bihar finance act made against the petitioner for the assessment years 1974-75. the question that arose for decision was whether the items sold in the canteen run by the assessee in terms of its obligation under section 46 of the factories act to run a canteen could be treated as sales .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008(1)JCR493(Jhr)]
..... made by the learned counsels, i would first like to refer some of the relevant provisions of the act and the rules applicable in the instant case.11. by virtue of finance act, 1997, section 3a was inserted in central excise act, 1944 for the purpose of determination of excise duty payable on the basis of capacity of production ..... in respect of notified goods. section 3a as inserted reads as under:section 3a. power of central government to charge excise duty ..... 8, 9 and 10 which are quoted herein below:8. section 3-a of the act enables the central government to charge excise duty on the basis of capacity of production in respect of notified goods. this clause came to be inserted in the act by the finance act, 1997. the intention (sic reason) to introduce this provision .....
Tag this Judgment!Court : Jharkhand
Reported in : [2001]248ITR532(Jharkhand)
..... seized? the assessing officer is the best judge to decide whether to issue an order under sub-section (3) of section 132 of the act or to physically remove the money from where it has been seized, be it a residence or a bank or a finance company and to do so in exercise of the power under clause (iii) (supra). it is ..... from that house and appropriating to itself temporarily until an order is passed under sub-section (5) of section 132 of the act by the assessing officer? similarly, taking another example, suppose an amount of money is found elsewhere, say in the account of a private finance company but belonging to an assessee and the revenue is of the opinion that it ..... an account of an assessee maintained in a bank or in a private finance company, the revenue or the assessing officer is of the opinion that it is not safe to keep the money there and, therefore, any order passed under sub-section (3) of section 132 of the act may be an exercise in futility and, therefore, the removal of the .....
Tag this Judgment!Court : Jharkhand
Reported in : 2001(49)BLJR656
..... from that house and appropriating to itself temporarily until an order is passed under sub-section (5) of section 132 of the act by the assessing officer. similarly, taking another example, suppose an amount of money is found elsewhere, say in the account of a private finance company but belonging to an assesses and the revenue is of the opinion that it ..... cases, the assessing officer is the best judge to decide whether to issue an order under sub-section (3) of section 132 of the act or to physically remove the money from where it has been seized, be may it a residence or a bank or a finance company and to do so in exercise of the power under clause (iii) (supra). it ..... an account of an assessee maintained in a bank or in a private finance company, the revenue or the assessing officer is of the opinion that it is not safe to keep the money there and, therefore, any order passed under sub-section (3) of section 132 of the act may be an exercise in futility and, therefore, the removal of the .....
Tag this Judgment!Court : Jharkhand
Reported in : [2006(4)JCR37(Jhr)]
..... local area or any place outside the state for consumption use, or sale therein. ['provided that in case of such goods which are liable to tax under section-12(1) of the bihar finance act, 1981, entry of goods shall mean entry of goods into local area from any place outside the state for consumption, use or sale therein.'] (d) ' ..... importer' means a dealer or any other person who in any capacity brings or causes to be brought any scheduled goods into a local area for consumption, use or sale therein.5. section ..... rates for different scheduled goods and different local areas may he specified by the state government. (2) the tax leviable under this act shall be paid by every dealer liable to pay lax under bihar finance act. 1981 or any other person who brings or causes to be brought into the local areas such scheduled goods whether on his own .....
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