Judgment Search Results Home > Cases Phrase: finance act 1978 section 19 amendment of section 155 Sorted by: old Court: patna Page 4 of about 306 results (0.914 seconds)

Bihar Institute of Mining and Mine Surveying Vs. Commissioner of Incom ...

Court : Patna

..... includes relief of the poor, education, medical relief and the advancement of any other object of general public utility.section 12a of the said act lays down registration of trusts. section 2(15), before its amendment made by the finance act, 1983, which came into effect on april 1, 1984, reads thus :"charitable purpose includes relief of the poor ..... the grant of exemption.in this case the school in question does not appear to be recognised by any authority.it is true that by reason of the finance act, 1983, the question as to whether any charitable institution is being run with a profit motive or not has lost its relevance. however, the word " ..... large number of decisions, held (at page 950) :"from the aforesaid observations, it becomes clear that, in order to earn total exemption under section 10(22) of the act, an assessee should be an educational institution or an establishment which primarily engages itself in educational activities. though the words educational activities are words of .....

Bihar Motor Transport Federation and ors. Vs. State of Bihar and ors.

Court : Patna

..... the year 1993 the state of bihar byreason of the provisions of bihar finance act,1983 imposed additional tax upon the publicservice motor vehicles by inserting section 6(1a)therein. 5. the state of bihar in exercise of its power conferred upon it under section 14 of the said act framed rules known as 'bihar motor vehicles taxation rules 1930'. in the ..... counsel in support of his contention relied upon krishnamurthy v. c. d. a. transport co. reported in air 1953 mad 321, maneka gandhi v. union of india reported in : [1978]2scr621 ; francis coralie v. union territory of delhi reported in air 1981 sc 746 and k. t. moopil nair v. state of kerala reported in : [1961]3scr77 .8. ..... unreasonable and ultra vires.' per lord russel of kilowen, c.j. in kruse v. johnson (1898) 20b 91.' in smt. maneka gandhi v. union of india, reported in : [1978]2scr621 , it has been held as follows (at p. 624) : 'now the question immediately arises as to what is the requirement of article 14 : what is the content and .....

Sone Vanaspati Vs. State of Bihar and ors.

Court : Patna

..... bihar it was nevertheless not a notification stricto sensu which could exempt the petitioner from the incidence of sales tax. reference was made to section 4 (3) of the 1959 act and section 7 of the bihar finance act, 1981 which provide that the state govt. may, by notification and subject to such conditions and restrictions, as it may impose, exempt ..... as contained in annexure-3 to the writ application, it was necessary for the state of bihar to issue a notification in terms of sub-section (3) of section 7 of the bihar finance act, 1991.(ii) whether the state is bound to give effect to its policy decision despite non-issuance of such a notification in view of the ..... decision dated 10.6.1993 itself has been published in a gazette, it was not necessary to issue a formal notification in terms of sub-section (3) of section 7 of the bihar finance act.7. the learned counsel in support of his contention has relied upon a full bench decision of this court in tara steel industries v. assistant .....

Dilip Kumar Saha Vs. Runnu Sarkar and anr.

Court : Patna

..... company is liable to indemnify the owner of the vehicle for the entire liability arising in respect of the claims by the public under the act because of any accidental personal injury.11. further, section 11 of the policy in question relates to liability to third parties and its clause (1) reads as under:(i) death of or bodily ..... filed in this court on affidavit, it will appear that the insurance company was required to pay only the statutory liability envisaged under the provisions of the act. for that purpose he has referred to section 11-1 (i) read with clause (a) of 'limits of liability' as incorporated in the said policy.9. in order to deal with the ..... of vehicle, it only limits the liability of the insurance company. for this reason, section 95 of the act cannot be read into this clause of the policy. this is how a comprehensive policy has been interpreted by a division bench of karnataka high court in sundaram finance ltd. v. d.g. nanjappa 1980 acj 377 (karnataka).13. for the above .....

Dilip Kumar Saha Vs. Runnu Sarkar and ors.

Court : Patna

..... company is liable to indemnify the owner of the vehicle for the entire liability arising in respect of the claims by the public under the act because of any accidental personal injury.11. further, section ii of the policy in question relates to liability to third parties and its clause (i) reads as under:(i) death of or bodily ..... filed in this court on affidavit, it will appear that the insurance company was required to pay only the statutory liability envisaged under the provisions of the act. for that purpose he has referred to section ii-1(i) read with clause (a) of 'limits of liability' as incorporated in the said policy.9. in order to deal with the ..... of vehicle, it only limits the liability of the insurance company. for this reason, section 95 of the act cannot be read into this clause of the policy. this is how a comprehensive policy has been interpreted by a division bench of karnataka high court in sundaram finance ltd. v. d.g. nanjappa 1980 acj 377 (karnataka).13. for the above .....

Sachchidanand Kishoro Prasad Sinha and anr. Vs. State of Bihar and ors ...

Court : Patna

..... the mode for disposal of such objections. if the owner of the holding was still dissatisfied he could go in appeal before the district judge in terms of section 152 of the act.10. finally section 227 gives power to the state government to make rules as to taxation. the rules could be made, inter alia, for 'regulating assessment, collection on composition of ..... . now a look at the assessment rules. these rules are said to have been framed by the state government in exercise of the powers under section 227 with sub-sections (1) and (2) of section 130 of the act. the rules were notified in the bihar gazette (extraordinary) dated 12-8-1993. in terms of rule 1, these rules came into force at once ..... circle no. 8-a the house stands on the road commonly known as the (old) patna bye-pass road. prior to 1978-79 the annual rental value (arv for short) of this houses was fixed at rs. 2,400 ; in 1978-79 it was revised to rs. 4,000 and despite a provision for revision of the arv at intervals of five .....

Ugra Mohan Jha Vs. Dighra, Zonal Manager, Central Bank of India and Ot ...

Court : Bihar State Consumer Disputes Redressal Commission SCDRC Patna

..... firm with the term and working capital loans. if in their judgments they find that a party is not credit worthy, it can not be maintained that the refusal to finance the unit constitutes deficiency in the banking service to which the firm is entitled to from banks. we are supported in our view by the decision of the national commission ..... be dismissed. 7. it may be mentioned that it is evident from the facts stated above that the complainant it this case is not a consumer under the consumer protection act. he had not hired the services of the opposite parties banks. he was only a loan guarantor. 8. moreover, it is for the banks to decide whether to assist any .....

Debichand Mohallal Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1994)50ITD426(Pat.)

..... ] 145 itr 183 16 taxman 25. (sc). in these cases, the only contention raised was that in view of the declaration made by the creditor under section 24 of the finance (no. 2) act, 1965, no enquiry into the genuineness of the credit in his name in the assessce's books was even permissible. but that is not the position here. ..... this appeal by the assessee is whether the addition of the credits in the names of certain minors is justified or not.2. while completing the assessment under section 143(3) of the act, the ito noticed credits in the following names :(1) babita kumari agarwal rs. 19,684 (minor, aged 13)(2) chanda kumari agarwal rs. 19,667 (minor ..... identity of the creditors, (ii)-their creditworthiness, and (iii) the genuineness of the transactions, laid down by the calcutta high court in the case of shankar industries v.cit [1978] 114 itr 689 have also been satisfied.7. turning now to the order of the cit(a), it must be said that he has merely dwelt upon superfluous consideration such .....

Narayan Prasad Kotriwal Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1994)50ITD539(Pat.)

..... account of enhancement of compensation by different courts often results in mistakes of computation of tax. 24.6 with a view to removing these difficulties, the finance act, 1987, has inserted a new sub-section (5) in section 45 to provide for taxation of additional compensation in the year of receipt instead of in the year of transfer of the capital asset. the additional ..... . the facts were already on record, having been informed by the assessee in the covering letter. therefore, even the provisions of section 147(b) cannot apply.7. the departmental authorities have referred to section 45(5) of the act. this sub-section along with the explanation thereto was introduced by the finance act, 1987, with effect from the assessment year 1988-89.prtma facie therefore the .....

Krishna Mohan Choudhary Vs. the State of Bihar and ors.

Court : Patna

..... the discretion vested with the minister-in-charge so as to empower him to make alteration in the recommendations of the establishment committee but the minister must act reasonably and in good faith, and upon proper grounds in case of deviation from the recommendations of the establishment committee which must be discernible from the ..... reason for the same. accordingly, the case was again adjourned to enable the respondents to place on records the reasons which pursuaded the authority concerned not to act in accordance with recommendation of the establishment committee. but no further counter affidavit was filed disclosing the reasons and, accordingly, on 2-7-1983 after hearing ..... without there being any good reason for the same. it has further been stated that as per the enquiries made by the petitioner the concerned minister has acted in the impugned manner to the prejudice of the petitioner at the instance of sri ram jiwan singh singh, the agricultural minister who wanted to favour .....