Court : Patna
..... without their consent had laid down conditions of service which could not be changed by the employer without notice of change as required under section 9a of the act. section 9a of the act reads as follows :-- '9-a. notice of change -- no employer, who proposes to effect any change in the conditions of service ..... continued and in the proceedings held on november 29, 1994 by the labour commissioner-cum-conciliation officer a tripartite settlement (annexure 1) was arrived at under section 18(3) of the act in between the management of the water resources department, government of bihar (respondent nos. 2, 4, & 5) and all thetrade unions (petitioner nos ..... vice president and petitioner no. 32 its central executive committee. all the three petitioners, association are registered under the indian trade unions act, 1926 and under section 2b of the said act office bearer includes any member of the executive committee thereof. the petitioner-association nos. 1 and 2 are also recognised unions by the .....
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..... third writ petition arid thus, complied its tend five years on 21.4.1994. by virtue of the provisions contained in both the proviso to sub-section (2) of section 29 of the amended act, the commissioner chairman, vice-chairman of the municipality contained to hold office till after six months from the date of expiry of their term, the state ..... municipality election and electoral roll rules 1953 and patna municipal corporation preparation of voter list and conduct of election rules, 1953 have been prepared and have been sent finance department after approval of the law department and the advocate general for concurrence and that the same are to be notified after concurrence of the ..... finance department and approval of the cabinet. it is stated that since the aforesaid two rules have not yet been notified but he state government, the state election .....
Tag this Judgment!Court : Patna
..... by order dated 16.5.1995 dropped the revisional proceeding and affirmed the assessment order passed by the assessing officer. it, therefore, appears that even the authorities under the bihar finance act have now come to view wire rods and wires as one and the same taxable goods for the purpose of central sales tax ..... .t.c. 187. in that decision, the apex court considered the question as to whether wire rods and wires under sub-clause (xv) of clause (iv) to section 14 of central sales tax act, 1956 were to be treated as one goods or two different goods? the apex court answered the question:despite the aforesaid being the position, shri chari contends that ..... -item that may separation of these does not seen permissible. it would bear relation to pay that multi-point sales tax on the declared goods being an interdiction of section 15 of the act, we would not be justified in conceding the present demand of the revenue unless a strong and cogent case were to be made out, which we do not .....
Tag this Judgment!Court : Patna
..... case, the assessee-company running the cold storage could be held to be an industrial company for purposes of section 2(7)(c) of the finance act, 1973, and the first schedule thereto. section 2(7)(c) of the finance act, 1973, defined that industrial company meant a company which was mainly engaged in the business of generation or distribution ..... scientific examination might indicate loss of moisture content, that is not sufficient for holding that the stored articles have undergone a process within the meaning of section 2(7)(c) of the finance act, 1973. ' 11. taking the view following the supreme court decision as to what are the functions of the cold storage, we find ourselves ..... the investment allowance as claimed by the assessee as in his view the cold storage plant did not produce any article or thing as envisaged in section 32a of the act. 5. the appeal filed by the assessee was allowed by the commissioner of income-tax (appeals) and the appellate authority accepted the assessee's .....
Tag this Judgment!Court : Patna
..... , issued by the respondents from time to time, are taken into note, the following picture emerges :(i) in terms with section 35 of both the patna university act, 1976 and bihar state universities act, 1976, the pay and allowance of any post cannot be increased without prior permission of the state government. (ii) in ..... government working in secretariat and attached offices. the 4th pay revision committee's recommendation which was accepted by the state government with respect to its employees vide finance department's resolution no. 10770 dated december 30, 1981, with regard to time bound promotion, the following recommendation was made, which was accepted :'11. ..... and their constituent colleges, which agreement was circulated by patna university's letter no. 9952 dated march 28, 1989. (ix) the state government vide finance department's resolution no. 6021 dated december 18, 1989 accepted the recommendation of the 5th pay revision-cum-fitment committee for its employees. the existing time .....
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..... tribunal for the assessment years 1977-78 and 1978-79 : ' 1. whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the assessee was not a charitable trust the income of which was exempt from tax under section 11 of the income-tax act, 1961 ? 2. whether, on the ..... and conversion of natural forest areas into artificial plantations of valuable species and to manage forest plantations. (ii) to own, establish, purchase, take over, run, manage, finance, superintend or control such industries, enterprise and business incidental to or for the purpose of development of the forest resources in the state. (iii) to plant, replant and ..... liable to tax as, according to the assessee, it was not carrying any commercial activity and that it was a charitable organisation and thus exempt under section 11 of the act. it appears that no such contention was raised before the inspecting assistant commissioner of income-tax. it was for the first time, this contention was .....
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..... 1980, setting aside the acquisition proceeding. this time the competent authority is aggrieved and has filed these appeals in this court under s. 269h of the act. this section authorises the cit or any person aggrieved by an order of the tribunal under s. 269g to prefer an appeal to the high court on any question of ..... :'circular no. 455 dt. 16th may, 1986.subject : acquisition of immovable properties under chapter xx-a of it act, 1961 - guidelines - regarding.the finance bill, 1986, has proposed that no proceedings shall be initiated under s. 269c of the it act, 1961, in respect of a property transferred after the 30th day of september, 1986. the bill also proposes ..... the competent authority, the transferee filed appeals before the tribunal under s. 269g of the act which were all dismissed and against that the transferees filed appeals in this court under s. 269h of the act which were allowed by judgment dt. 25th september, 1978, by a bench of this court and is in smt. lalita todi & ors. vs .....
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..... is as under : subject : acquisition of immovable properties under chapter xx-a of income-tax act, 1961--guidelines--regarding. the finance bill, 1986, has proposed that no proceedings shall be initiated under section 269c of the income-tax act, 1961, in respect of a property transferred after the 30th day of september, 1986. the ..... relevant factors particularly the fact that the property was encumbered on various counts. the immovable property transferred did not fall within the provisions of section 269c of the act. it could not be said that there was any difference between the apparent consideration and the fair market value or the consideration was not ..... the competent authority, the transferee filed appeals before the appellate tribunal under section 269g of the act which were all dismissed and against that the transferees filed appeals in this court under section 269h of the act which were allowed by judgment dated september 25, 1978, by a bench of this court and is in smt. lalita todi .....
Tag this Judgment!Court : Patna
..... pristine form unconditionally there was no necessity to incorporate the word 'reasonable and fair provision' in addition to the word 'maintenance' in section 3(1) of 'the act'. regarding section 4 of the act, the court was of the view that by it the parliament has devised a strategy for providing additional safeguards to protect the interest of ..... it is also enacted for making other provisions for matters connected therewith or incident thereto.10. mr. s. anwar, advocate, submitted that accordance to section 3(1) of the act, notwithstanding anything contained in any other law for the time being in force, a divorced woman shall be entitled to get 'a fair provision and ..... 6. according to the reference made in both these criminal revision application, the question which arises for determination is as to whether maintenance contemplated under section 3(1) of the act is restricted only for the period of iddat or a fair and reasonable provision has to be made in further also, within the period of .....
Tag this Judgment!Court : Patna
..... extraneously argued by the learned counsel appearing on behalf of respondents that the petitioners may agitate all the points before the appropriate forum available under section 43 of the said act.'13. no doubt when the statutory remedy is available, this court should be reluctant to interfere under article 226 of the constitution of india but ..... of rs. 9000/- in 1992-93. it is only after 1993 that the federation has not earned any profit as it could not arrange funds for financing its activities. it is further alleged that repeated requests have been made for financial help right from the very beginning but no step was taken by the ..... his/her case. an order involving civil consequences must be made consistently with the rules of natural justice. in mohinder singh gill v. chief election commissioner, 1978 2 scr 272, the constitution bench held that civil consequences over infraction of not merely property or personal right but of civil liberties, material deprivations and non-pecuniary .....
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