Court : Patna
r.a. sharma and a.k. prasad, jj.1. the petitioner has filed this writ petition challenging the validity of section 25-a of the bihar finance act as well as the 46th constitution amendment.2. heard.3. so far as the constitution amendment is concerned, this court did not issue any notice to the respondents and, in ..... fact, this has not been pressed.4. the validity of section 25-a of the said act has been upheld by the full bench of this court in .....
Tag this Judgment!Court : Patna
..... including books of accounts, sale register etc., relating to various transactions, as also for quashing the notice issued under section 33(5)(a) of the bihar finance act. (in short the act'), whereby the petitioner was asked to show cause as to why a penalty be not imposed as per the provisions ..... of law.by an amendment petition, a prayer has also been made for quashing the order dated 16.10.1995, whereby, respondent no. 4 in exercise of his power, conferred under section ..... ranchi division, deputy commissioner, commercial taxes (vigilance and monitoring) ranchi division, assistant commissioner, commercial taxes (investigation bureau), ranchi division, have been authorised under section 9 of the act to investigate, search and seize any premises in the district of ranchi. therefore, the raid in question, which was conducted by the deputy commissioner ( .....
Tag this Judgment!Court : Patna
..... the central administrative tribunal revisional proceedings under the land ceiling law before the board of revenue revisional proceedings under section 46 of the bihar finance act, revisional proceeding under section 8 read with section 89(c) of the bihar excise act, an appeal under section 43a of the wakf act, 1954, etc. can be cited as illustration of the proceedings falling in the 2nd category. all the proceedings ..... in this category would stand transferred under section 89(1) of the act, unless in case of a particular proceeding it could .....
Tag this Judgment!Court : Patna
..... delhi cold storage (supra), in this case, the supreme court examined the question whether the cold storage was an industrial company as defined in section 2(7)(c) of the finance act, 1973, which was as follows :industrial company means a company which is mainly engaged in the business of...or in the manufacture or ..... manufacturing goods for sale.for the above purposes, 'manufacture', with all its grammatical variations and cognate expression, shall have the same meaning as defined in the bihar finance act, 1981.(ii) xx xx(iii) xx xxclause 4 defined 'new industrial unit' as follows:(4) new industrial unit-new industrial unit means an industrial unit ..... nagar cold storage (p) limited : [1980]126itr66(cal) . the calcutta decision had indeed held that the cold storage was engaged in the act of processing of the goods in terms of the finance act. the supreme court decision further noted that an allahabad decision in additional commissioner of income tax kanpur v. farukhabad cold storage (p) ltd. .....
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..... will be the royalty and no further royalty will be required.7. learned single judge allowed the writ applications on three grounds, namely, that section 64 of the sales of goods act will apply and once the tender was opened and auction was accepted there was concluded contract and the right has accrued in favour of the writ ..... position that for several blocks rupees one crore or nearby that was offered by the bidders. the intervenors approached the state government, who is the guardian of the finance of the state, and complained that they were deprived of participating in the auction because of presence of rowdy elements and muscleman of the writ petitioners and others. ..... rules of natural justice, the decision is unreasonable or there is abuse of the power however, there are inherent limitations as the government is the guardian of the finance of the state and is supposed to protect the interest of the state. it has right to refuse the lowest or any other tender. the only requirement is .....
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..... imposing penalty by invoking sections 31(2-a), 2(b) and (3) of the bihar finance act, 1981 (hereinafter called 'the act') has filed this writ petition.2. while challenging the legality of the order, learned counsel for the petitioner advanced arguments challenging the vires of section 31, in particular, 31(2-a) of the act.3. after hearing the ..... goods, the prescribed authority must be satisfied on verification that the transportation of goods was being made in contravention of the provision of sub-section (2-a) of section 31 of the act in a manner likely to deprive of the taxes payable. the satisfaction mentioned is not subjective but an objective one. that was not done ..... expressly enjoins on the prescribed authority to give the gist of accusation and also reasonable time not exceeding 15 days before resorting to initiation of proceeding under section 31 of the act. admittedly, the show cause notice did not contain the gist of accusation, and, only a day's time was given to show cause and .....
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..... the state.2. decision to revise salary of its employees taken by the board of directors of bihar state financial corporation, a statutory body created under state finance corporation act, 1951 led to litigations and has lasted 17 years. there has been various bouts of litigations before this court but none of them culminated into a final ..... take decision in matters of grant of pay scale and other benefits to its employees. these are powers which the corporation enjoys by virtue of section 23 of the state financial corporation act and according to the petitioner the state government in the garb of policy decisions cannot interfere in day to day work of the corporation.14 ..... the state. in fact the very creation of the corporation is by contribution which the state government had to make in terms of section 3 of the act. he also brings to my notice section 4 which talks about the share capital and share holding of the corporation. contention of the corporation therefore is that under the statute .....
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..... nagendra rai, j. 1. the petitioner has filed the present writ application for quashing the assessment order dated january 23, 2003, passed, under section 17 of the bihar finance act, 1981 (hereinafter referred to as 'the act') and the demand notice issued pursuant, to the said order for the assessment year 2001-2002, so far as it relates to the inclusion ..... down by the apex court is as follows : 'at the outset, it is appropriate that we set forth the two relevant definitions contained in the central sales tax act. section 2(j) defines 'turnover' to mean 'the aggregate of the sale prices received and receivable by him (the dealer) in respect of sales of any goods in ..... said provision, the sale means any transfer of property in goods for cash or deferred payment or other valuable consideration. the sale price has been defined under section 2(u) of the act, which runs as follows : '2(u) 'sale price' means the amount payable to a dealer as valuable consideration in respect of the sale or supply .....
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..... university has been obliged to have on its staff a financial adviser provided under section 12-a of the bihar state university act, 1976, hereinafter referred to as the act. then, the university has a finance officer so described under section 16. when the university has made out its budget which is likely to affect on the financial expenditure, the budget has to be sent ..... and the university then is to obliged to act in conformity with such modified and approved budget. this aspect on the approval of the budget by the state government is provided in section 48. not to be forgotten is the finance committee provided by section 55. the finance committee advices the university on any question affecting its finance. 10. there is no escape for the university .....
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..... 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, .....
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