Judgment Search Results Home > Cases Phrase: finance act 1978 section 19 amendment of section 155 Sorted by: old Court: patna Page 1 of about 306 results (0.148 seconds)

Sayedabad Tea Co. Ltd. Vs. State of Bihar

Court : Patna

Reported in : AIR1969Pat165; 1969(17)BLJR912

..... of things would follow. hence, learned counsel for the respondent submitted that the court below was right in giving effect to the deeming provision made under section 47 of the act. such deeming provision, as made here, has been the subject matter of judicial interpretation in many cases. learned counsel referred to the decision of the ..... on april 18, 1957, the governor of bihar promulgated bihar ordinance no. 1 of 1957. section 3 of the ordinance runs as follows:--"substitution of new section for section 50 of bihar act vii of 1948: for section 50 of the said act, the following section shall be substituted and shall be deemed always to have been substituted namely:--'50. term of ..... court had jurisdiction to decide the first appeals nos. 358, 359 and 360 of 1954 pending before it on november 1, 1956, by virtue of section 17 of the act. therefore, the decrees passed by the high court in the aforesaid first appeals are good decrees to be given effect to. learned counsel for the appellant .....

Jamshedpur Cement Ltd., a Company Registered Under the Indian Companie ...

Court : Patna

Reported in : 2009(57)BLJR2248

..... that because their own officer failed to discharge his statutory duty, the assessee is deprived of his right which the law has given to him under sub-section (2) of section 24. in other words, the department wants to benefit from and wants to take advantage of its own default. it is an elementary principle of law ..... a reference to clause, quoted above, would show that the tripartite agreement was at the option of the unit i.e. if the unit so wanted to be financed by a nationalized bank then bicico would be obliged to enter into tripartite agreement but it was the option of the unit, nevertheless, which option unit did not ..... and investment corporation limited (hereinafter referred to 'as bicico'). bicico is a financial corporation established under the state financial corporation act, 1951.2. petitioner no. 1 had set up a mini cement plant with the finance made available at jamshedpur. for various reasons, the plant could not operate economically enough to pay back to bicico. petitioner no .....

Harihar Prasad Debuka and Etc . Vs . State of Bihar and ors.

Court : Patna

Reported in : AIR1987Pat175; [1987]66STC178(Pat)

..... of the state sales tax. counsel sought to point out that section 36 of the bihar finance act was broadly in line with section 28b of the u.p. sales tax act and section 34 of the bihar finance act was virtually in pari materia with section 28 of the u.p. act. on this analogy the present case was sought to be ..... of goods, and consequently the interstate trade and commerce, primarily because it required a despatch permit for the movement of those goods. herein again under section 35 of the finance act the notification prescribes the stringent requirements of the form of the permit under form xxviiib and the securing of a transport permit from the designated authority ..... whether the notification no. s.o. 1432, dt. 28th nov., 1985, issued in exercise of the powers conferred by sub-section (2a) of section 31 of the bihar finance act (hereinafter referred to as 'the act') prescribing the declaration form to be carried on a goods carrier or a vessel for transporting goods through the state of bihar .....

Hind Tools and Dies (P.) Ltd. Vs. Fourth Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1987)20ITD94(Pat.)

..... forbade the transfer to a new business of building, machinery or plant previously used for any purpose. this clause underwent amendment by section 12 of the finance act, 1975 with effect from 1-4-1976. by the amendment the words 'a building' were deleted.therefore, the commissioner (appeals) held that the assessee was not ..... the same is dismissed. similarly, the assessee had raised ground of appeal nos. 2 to 7 which have not been pressed. these are, therefore, dismissed. for assessment year 1978-79, the assessee has raised several ground nos. 2 to 10 which have not been pressed. these are also dismissed. therefore, the appeals of the assessee for the assessment ..... for answers formulated as hereunder: 1. whether, on the facts and in the circumstances of the case the assessee was entitled to benefit under section 80j for the assessment years 1975-76 to 1978-79 2. whether, on the facts and in the circumstances of the case, the assessee's claim could be computed after disallowing the borrowed .....

inspecting Assistant Vs. Parikh Engg. and Body Building Co.

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1989)31ITD1a(Pat.)

..... explanation was appended to this item which is as under :- blended flavouring concentrates shall include and shall deemed always to have included, synthetic essences in any form") (by finance act, 1987 w.e.f. 1-4-1988).we shall now discern the decision of cit(a) in the facet of aforesaid "explanation". no doubt, their lordships of bombay ..... the year under consideration, obviously, therefore, the assessee could not create the necessary reserve as required under law. the cit(a) pointed out that provisions of section 32a(4) entitles the assessee to create necessary reserve in the year in which it earns adequate profits to make reserve and this position has also been clarified by ..... of aerated waters.17. for the first objection, the learned cit(a) viewed that the revised return filed by the assessee should be accepted as valid return under section 139(5) because the assessee had filed several applications in form no. 6 and no rejection order on them was communicated to the assessee. for that, he .....

Wealth-tax Officer Vs. Nand Kumar Pd. Shah

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1992)41ITD406(Pat.)

..... no penalty should be levied.6. the circular of c.b.d.t. no. 439, dated 15-11-1985 relating to amnesty scheme under the wealth-tax act is as under: "the finance act, 1985 has rationalised the rates of personal income-tax and corporate tax and has also liberalised the provisions of the wealth-tax ..... other circulars. this contention was rejected by the wto. according to him, the assessee had failed to file return within the time allowed under section 14(1) of the w.t. act and there was no explanation for the delay in spite of repeated opportunities to comply with the notices. the wto accordingly levied different amounts of ..... reproduced for the sake of convenience: question 4. - whether higher income can be shown in cases where assessments have been set aside on appeal or pending assessment being reopened under section 147 answer. - yes. the assessee could avail of the benefit under these circulars. question 7. - where any addition is contested in appeal car, such amount be declared question .....

Delhi Cloth and General Mills Co. Ltd. and ors. Vs. the Agricultural P ...

Court : Patna

..... state government may, by notification, add, to amend or cancel any of the items of agricultural produce specified in the schedule.'ib. i.d.r. act section 2-' declaration as to expediency of control by the union - it is hereby declared that it is expedient in the public interest that the union should ..... the manufacturers of oilseeds products and vegetable oils and for providing marketing faci-lities for oilseeds products and vegetable oils;(1) assisting, encouraging, promoting, coordinating and financing agricultural, technological, industrial or economic research on oilseeds, their products and vegetable oils in such manner as the board may deem fit by making use of ..... or portions thereof or extracts therefrom;(j) recommending the setting up and adoption of grade standards for oilseeds and their products and vegetable oils;(k) financing suitable schemes in consultation with the central government and the governments of the states where oilseeds are grown on a large scale, so as to increase .....

Nawal Kishore Sharma Vs. Accountant, S.B.i.

Court : Bihar State Consumer Disputes Redressal Commission SCDRC Patna

..... the order of the district forum, jehanabad dated 18.1.91 holding that the complainant, appellants before us, was not a consumer as per the definition of section 2 of the consumer protection act, 1986. 2. the fact of the case have been dealt in para- 4 of the order of the district forum. in brief the facts are that ..... at the lower level and even the branch manager failed to help the complainant in this regard. the complainant write to the secretary to the government of india, ministry of finance on which memorial an enquiry was conducted by the regional manager, region iv, zonal office, state bank of india, exhibition road, patna, who vide his letter no. 5250 ..... viz. seizure of the vehicle, prosecution the complainant/appellant for no fault of his the appellant had no defence in want of the written refusal. under the motor vehicles act the complainant claims a compensation of rs. 1,000/- on account of the deficiency in the banking service of the respondent nos. 1 and2 causing fear and agony to .....

Life Insurance Corporation Class I Officers' Sahakari Grih Nirman Sami ...

Court : Patna

..... 3-1987 of respondent no. 4 addressed to the collector, patna (respondent no. 2) impounding the sale deed dated 19-3-1987 of the petitioners under section 33 of the act (as contained in annexure-5) and also for restraining respondents nos. 2 and 3 from proceeding further with impound case no. 42 of 1988-89 drawn ..... retrospective, the ordinancein question was a temporary statute and in view of the ratio decidendi of this court inbhola singh v. the state of bihar reported in 1978 pur 219 : (1978 cri lj 1506) the petitioners are entitled to the reliefs claimed for by them in these writ petitions. 7. learned government advocate appearing on behalf of ..... to the government of bihar, department of finance (as contained in annexure-4). the said ordinance was also not re-promulgated which is evident from annexure-4 itself. the indian stamp (bihar amendment) act, 1988 (bihar act no. 15 of 1988) was enacted by the state legislature re-inserting section 9a of the act in terms inserted by the ordinance. .....

M/S. Amar Medical Hall Vs. Moti Ram, Advocate.

Court : Bihar State Consumer Disputes Redressal Commission SCDRC Patna

..... finding on each of the points raised and have held that since the appellant was not a registered dealer he was not entitled to charge sales tax u/sec. 26(1) the bihar finance act. as to whether or not the shop keeper was registered dealer, the district forum has held vide paragraph 8 of the order that in the absence of ..... sales tax collected. the officers of the finance department can look into such collections and their due deposit in the treasury. one copy of such receipt is filed with the department and an office copy is maintained by ..... tax at the prescribed rate amounting to such and such amount was collected from him. the collected sales tax has to be deposited in the treasury on behalf of the finance department. in the absence of such a receipt which is invariably given by a wholesaler to a retailer because the payment has to be made to the treasury for the .....