Court : Patna
..... income-tax on income comprised therein. the provision thus prima facie, appears to be similar to the one contained in section 25-a of the bihar finance act. sub-section (4) of section 194c of the income-tax act, however, provides that where the assessing officer is satisfied with the total income of the contractor or the sub-contractor ..... and recovery of such tax in advance by way of deduction at source from the contractors' bills and invoices. in bihar, section 25-a was inserted in the bihar finance act, 1981 by the finance act of 1984.6. the amendments brought about in different state enactments gave rise to dispute as to the power of the state ..... while the result of the adjudication in a regular assessment proceeding can be challenged by way of appeal/revision or reference, as provided under the finance act, summary adjudication made under section 25-a may be made final (subject, of course, to the writ jurisdiction of the high court under articles 226/227 of the constitution).41 .....
Tag this Judgment!Court : Patna
..... reiterating the very same fact which has been asserted in the writ application. the scheme was introduced by the finance (no. 2) act, 1998, and the same is contained in chapter iv of the finance act and consists of sections 86 to 98 (both inclusive) as also a schedule. the scheme has been introduced by the government for ..... settling the tax arrears which remained unpaid due to litigation. in substance, the scheme is a recovery scheme and the object of the scheme was explained by the finance minister in ..... petitioner but certain additions made by the assessing authority were upheld. on 30-4-1998, the petitioner filed an application before the appellate tribunal under section 254(2) of the act for rectification of the mistake apparent from the record. while the said application was pending the petitioner filed an application on 31-1-1999, under .....
Tag this Judgment!Court : Patna
..... to furnishing of information by clearing and forwarding agents and seizure of goods carrier etc. section 31 (2a) provides for carrying a declaration by a person transporting ..... class of registered dealers from the requirement of this sub-section.' under the aforesaid provision, the following notifications have been issued.december, 28, 1985s.o. 1432--in exercise of the powers conferred by sub-section (2-a) of section 31 of the bihar finance act, 1981 (bihar act 5 of 1981) part i, the commissioner adopts forms ..... refer to the relevant provisions of the act and the rules.17. the act has been primarily enacted to consolidate and amend the law relating to levy of tax on the sale and purchase of goods in bihar. section 3 is a charging section. section 31 as substituted by bihar finance act, 1984 contains a provision with regard .....
Tag this Judgment!Court : Patna
..... sharma, j.1. being aggrieved by an order of assessment dated 3.1.1997 for the assessment year 1992-93 passed under section 9(2) and 2a of the central sales tax act read with section 17(2) of the bihar finance act by the deputy commissioner of commercial taxes, the petitioner has filed this writ petition.2. at the threshhold, mrs. i. senchoudhary ..... also held as follows:once assessment orders have been passed under the provisions of the central sales tax act and under the bihar finance act, 1981, the remedy of the petitioner is either to file an appeal or revision under the bihar finance act.the bench accordingly dismissed the writ petition filed against the assessment order. the same rule was reiterated by ..... leukoplat (india) ltd. : 1997(2)elt19(sc) the supreme court reiterated that it is not open to the assessee to by-pass the statutory remedies under the sales tax act and approach the high court with the writ petition.4. a division bench of this court in c.w.j.c. no. 49 of 1997 (r) on 10.1 .....
Tag this Judgment!Court : Patna
..... issued by the deputy commissioner of commercial taxes, singhbhum circle, jamshedpur, asking the petitioners to show cause why tax be not re-assessed under section 19 of the bihar finance act, 1981 in the light of the audit objection.2. it may be stated at the outset that the dispute involved in this case relates to ..... payment of entertainment tax governed by the entertainments tax act, 1948, hereinafter referred to as 'the act', section 13b of which contains provisions regarding escaped assessment, paramateria with those of section 19 of the bihar finance act. however, as would appear from the following discussion, this aspect of the matter is completely ..... of the non-application of mind. he contended that the fact that in the notice reference has been made to section 19 of the bihar finance act and not to section 13b of the entertainments tax act also is suggested of non-application of mind as if the authority was not even aware as to under which .....
Tag this Judgment!Court : Patna
..... duly pays sales tax at the rate prescribed for gunny bags (earlier 4% and later 7%) in the notification issued under section 12 of the bihar finance act, 1981 (hereinafter referred to as 'the act'). for the sale of cement manufactured by the petitioner, the price of cement is fixed on metric ton basis on which sales ..... or comparable to the aforementioned three provisions (in the andhara, karnataka and kerala acts respectively) was brought to our notice in the bihar finance act. there being no similar or comparable provisions to sub-sections (5) and (6) of section 5 of the kerala act, the decision in premier breweries will be of no help in deciding this dispute ..... arising under the provisions of the bihar finance act and one, therefore, must fall back on .....
Tag this Judgment!Court : Patna
..... criminal proceeding, giving jurisdiction to this court to examine validity of the proceeding order in criminal writ jurisdiction. this contention has no merit. the two decisions reported in 1978 bbcj 237 do not decide the question whether criminal writ would ..... parwati rice mills v. commissioner 1978 bbcj 755 contended that in these cases the order of confiscation under section 6-a of the e.c. act was successfully impugned by filing criminal writ application under article 226 of the constitution of india and hence there is no reason why a penalty proceeding under section 33 of the bihar finance act can not be treated to be .....
Tag this Judgment!Court : Patna
..... to the additional production and not with regard to entire production made by it.3. the governor of bihar in exercise of power under sub-section (1) of section 58 of the bihar finance act, 1981 framed the rules to give effect to the aforesaid industrial policy dated august 6, 1989. clause 3 of the aforesaid rules contains ..... to the industrial unit on incremental production meaning thereby the production above the installed capacity. the rules were also framed by the state government under section 58 of the bihar finance act and it in no way has narrowed down the provisions of the industrial policy of 1989. both, the industrial policy and the rules, have ..... crores on april 1, 1993 shall be entitled to the benefit of the scheme of bihar industrial incentive policy, 1993. however, the notification issued under section 7 of the bihar finance act, denied the tax exemption to the old industrial units whose investment in plant and machinery did not exceed the prescribed ceiling on april 1, 1993. .....
Tag this Judgment!Court : Patna
..... adjustment towards sales tax would not be available on goods that were exempted from payment of sales tax in terms of any notification issued under section 7(3) of the bihar finance act, 1981. the amendment was retrospectively with effect from february 25, 1993.16. while the aforesaid legislative developments/changes were taking place in the ..... sales tax liability resulting from its sale by the dealer. section 8 provided for the application of the provisions of the bihar finance act, 1981 and empowered the authorities under that act for enforcement of the provisions of the entry tax act. the schedule to the act had listed under it only six goods, namely, (i) motor vehicles ..... provided that the tax would be paid by every dealer liable to pay tax under the bihar finance act or any other person who brought or caused to be brought the scheduled goods into the local areas. section 4 provided that in case of motor vehicle the payment of entry tax would be adjustable against the .....
Tag this Judgment!Court : Patna
..... similarly situated. we may at this stage also refer to the explanatory notes on the provisions relating to direct taxes in the finance act, 1984, with reference to section 269ss which was inserted in the principal act by the finance act, 1984. it is as follows (see : [1985]152itr1(ap) : '(xxiv) prohibition against taking or accepting certain loans ..... . 32.2 with a view to countering this device, which enables taxpayers to explain away unaccounted cash or unaccounted deposits, the finance act has inserted a new section 269ss in the income-tax act debarring persons from taking or accepting, after 30th june, 1984, from any other person any loan or deposit otherwise than by ..... and farmers who bring produce to mandies for sale. the prohibition contained in section 269ss is confined to loans and deposits only and does not extend to purchase/sale transactions. 32.6 section 276dd inserted in the income-tax act by the finance act, provides that if a person, without reasonable cause or excuse, takes or .....
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