Court : Patna
..... supplementary show cause that he has sought to justify the same and that too without reason, as being a fine in terms of compounding under section 200. section 200 of the act provides that a person may compound offences either before or after institution of prosecution before an authority notified by the state government and on payment ..... mukherji v. the state since reported in 1957 criminal law journal 86 (patna) = 1956 bljr 19. there while discussing the scope and ambit of section 86 under the old act (now section 130 which is in pari materia). while setting aside the conviction of the person, noticing the harassment and humiliations caused, it was clearly held that ..... in this behalf by the state government to disclose information regarding name and address and licence. now we come to the provisions of section 130 which can be read with section 158 of the act. section 130 reads as under:130. duty to produce licence and certificate of registration.-(1) the driver of a motor vehicle in any .....
Tag this Judgment!Court : Patna
..... to the payment of tax thereon was filed. the assessing officer estimated their value at rs. 3,10,000/- and taxed it under section 4 of the bihar finance act, hereinafter referred to as the act, on an assumption that the tax was not paid.aggrieved by the same, assessee filed appeal which was dismissed by order dated 28th september ..... chandramauli kr. prasad and jayanandan singh, jj.1. in exercise of the power conferred under section 48(3) of the bihar finance act, upon receipt of an application under clause (b) of sub-section (2) of section 48 of the act, this court by order dated 28.8.1992 required the commercial taxes tribunal bihar, patna to state a case and refer ..... india ltd. v. state of haryana : [1991]188itr402(sc) wherein the provisions of section 9(1)(b) of the haryana general sales tax act, 1973 was declared ultra vires. he points out that at no point of time section 4 of the bihar finance act has been declared as ultra vires and the said provision being still in force, the .....
Tag this Judgment!Court : Patna
..... the industrial policy then all departments had to work in the direction of implementing such policy arid even though they were authorized by the bihar finance act (prevalent sales tax act in the state) to grant exemptions on 'such conditions and restrictions as it may impose', it would not authorize the state government to negate ..... been done in other states to protect their industries which has also been specifically noticed in the reason given for amendment of rule 131 of the bihar finance rules (annexure-1). this would have ended the controversy, protected local industry and while implementing development scheme of the government, it would have encouraged ..... acquire goods from local manufacturers subject to price and quality consideration that local industries could survive and grow. it was also noticed that under the bihar finance rules and the store, purchase and preference rules of state what was earlier provided was only a 7% price preference to local industries which was found .....
Tag this Judgment!Court : Patna
..... made by the ao ?2. whether on the facts and in the circumstances of the case the tribunal has correctly applied the provisions of section 43b and its expln. 2 inserted by the finance act, 1989, with retrospective effect from 1st april, 1984?2. short facts giving rise to these references are that the two assessees realised a sum ..... the revenue and in favour of the assessees.9. we are further of the opinion that the tribunal has not correctly applied the provisions of section 43b of the act and its expln. 2 inserted by the finance act, 1989, hence answer to the second question is also in negative, against the revenue and in favour of the assessees. ..... the revenue, the tribunal, patna bench, came to the conclusion that any payment beyond accounting period cannot exonerate the assessees from the purview of application of section 43b of the act and accordingly it allowed the appeal of the revenue.3. on these facts the aforesaid questions have been sent for our opinion.4. mr. ashish agrawal, .....
Tag this Judgment!Court : Patna
..... 1. the dispute, in the present case, is with regard to the discharge of sales tax liability fastened on the petitioner under the provisions of the bihar finance act 1981 (part ii). the petitioner carries on business in the district of aurangabad, bihar. he purchases sole raw material coal from bharat coking coal limited and central coalfields ..... utilized by the purchasing dealer in course of his assessment of liability to show that his goods were tax paid as under the scheme of the bihar finance act generally double taxation or taxation at multiple stages was not contemplated. such multiple point taxation was introduced only when value added tax (vat) was introduced in ..... the petitioner before the respective assessing officers who would be obliged to amend the demand and consequently the requisition as made in terms of section 11 of the public demands recovery act. once the coal companies disclose to the assessing officer directly that no further forms are liable to be given then after hearing the .....
Tag this Judgment!Court : Patna
..... vr% izcu/ku }kjk vkosnd dkexkjks dks euekus ax ls lsok ls gvk;k tkuk iw.kz :i ls vos/k gs a(emphasis added)12. section-25f of the act provides the conditions precedent to retrenchment of workmen. the same is reproduced hereinbelow for the facility of quick reference: 25f. conditions precedent to retrenchment of workmen.- ..... workmen were regularised and given appropriate pay-scales, whereafter the order of termination has been passed which can be done only after observing the requirements of section 25f of the act and article 311 of the constitution of india.8. learned counsel for the respondents submitted that the petitioners did not challenge the original order of dismissal ..... modify the order of a coordinate bench. he also submitted that the learned labour court has recorded the requisite findings in terms of section 2(oo) (bb) read with section-25f of the act. he next submitted that the high court can quash the award and remit the matter back to the learned labour court but cannot .....
Tag this Judgment!Court : Patna
..... have taken instruction from the district transport officer concerned about the circumstances in which the vehicle was transferred in favour of the petitioner ignoring sub-section (4) of section 51 of the act, but for the reasons not disclosed in the counter affidavit, no such instruction was taken from the district transport officer concerned and the counter ..... private respondent nos. 7 to 9 while opposing the prayer has relied on the judgment of the hon'ble supreme court in the case of managing director, crix auto financed (india) limited v. shri jagmander singh and anr. reported in : (2006)2scc598 whereof has also been quoted in paragraph 20 of the counter affidavit, perusal ..... the vehicle in favour of petitioner.4. respondent nos. 7 to 9 have opposed the prayer by filing the counter affidavit. according to them, the vehicle was financed under hire purchase agreement dated 1.9.2001, annexure-a/7 executed by and between respondent nos. 7 to 9 and respondent no. 10 on cash payment of .....
Tag this Judgment!Court : Patna
..... by the learned appellate authority have been set aside by the learned writ court for invalid reasons. he did not prefer revision application in terms of section-32 of the ceiling act, the last forum of facts. he also submits that the vendors were parties to the proceedings throughout till the stage of the writ proceedings and have ..... and ors.);(ii) 1989 p.l.j.r. 1203 (kalika kuar alias kalika singh v. the state of bihar and ors.).5.1 he next submits that section-3 of the ceiling act contains non-obstante clause. he relies on the judgment of this court, reported in : air1976pat193 (smt. dil kuer and ors. v. hari chandar prasad and ors ..... the additional collector (ceiling), inter alia, to examine the matter afresh with the two-fold directions in his order, namely, whether or not the application under section 16(3) of the ceiling act had been filed in the appropriate form and, secondly, to determine the question whether or not the vended plot is 'homestead' after holding a local inspection. .....
Tag this Judgment!Court : Patna
..... of the petitioner was taken over by an order issued vide memo no. 1061-10 dated 17.3.1981 in the matric untrained scale in terms of section 4 of the act. in this view the establishment committee rightly recommended for giving benefit of 1st time bound promotion to the petitioner with effect from 17.3.1991. since ..... dated 8.12.1989 the basic scale fixed for matric trained/intermediate untrained/intermediate trained, graduate untrained teachers was at rs. 1200-2040/- in view of the finance department resolution dated 18.1.1989 as provided under clause 13(ii) at least the petitioner should have been allowed this basic revised pay scale with effect from 18 ..... the training examination. in this view there is no illegality in the impugned order. so far the first time bound promotion given to the petitioner in terms of finance department resolution no. 6021 dated 18.12.1989 is concerned it was allowed to the petitioner on the recommendation of the district establishment committee on completion of ten .....
Tag this Judgment!Court : Patna
..... consequential demand notices also dated 20.11.2006 for the years 1997-98, 1998-99, 1999-2000, 2000-01 and 2001-02 under bihar finance act, 1981 (hereinafter referred to as 'the act').2. the case of the petitioner as set out in the writ application is that it is a wholesaler carrying business of hybrid maize seeds ..... the rules reads as follows.20. notice of hearing:- the notice of hearing for the purposes of clause (ii) of sub-section (5) of section 15, section 17, sub-section (1) of section 19, sub-section (3) of section 25, shall be in form xiv. the authority prescribed in rule 18 shall fix a date ordinarily not less than one calendar month ..... read with form xiv having been not issued would vitiate the entire proceedings of re-assessment has to necessarily depend on the scope and purport of section 19 of the act. section 19 of the act reads as follows:19. turnover of registered dealer escaping assessment.- (1) if upon information which has come into his possession, the prescribed authority .....
Tag this Judgment!