Judgment Search Results Home > Cases Phrase: finance act 1978 section 36 amendment of act 1 of 1944 Court: patna Page 14 of about 153 results (0.463 seconds)

Jai Ram Das and Co. Vs. State of Bihar and ors.

Court : Patna

..... filed the present writ application challenging the assessment order passed by the deputy commissioner of commercial taxes, begusarai, for assessment years 1993-94, 1994-95 and 1995-96 under section 17(5) of the bihar finance act, 1981 (hereinafter referred to as 'the act') read with section 8 of the bihar tax on entry of goods into local areas for consumption, use or sale therein ..... also empowered under the said provision to provide rates for different scheduled goods for different local areas. sub-section (2) of section 3 provides that the tax leviable under the bet act shall be paid by every dealer liable to pay tax under the bihar finance act or any other person who brings or causes to be brought into the local areas such scheduled goods .....

State of Bihar and ors. Vs. Ranjeet Kumar Chatterjee

Court : Patna

..... gratification was demanded from the truck driver. the two show causes are marked annexures-3 and 4 to the quashing petition.2/3-10-91-the proceeding under section 31 (3) of the bihar finance act was concluded, and a fine of rs. 5.700.05p was imposed on the opposite party. the order-sheet is marked annexure-6 to the quashing application ..... the inspection report dated 1-10-91 and on the basis of which initiated proceedings under section 31-(3) of the bihar finance act calling upon the driver of the truck to show cause on 2-10-91 as to why penalty under section 31(3) of the act be not imposed. the same was registered as case no. 31(3) 3/91-92, & is ..... produce the road permit for perusal of the petitioners on 1-10-91, which was produced on 7-10-91, i.e. after conclusion of the proceeding under section 31 of the act. the reasonable despatch with which the aforesaid proceedings were concluded by the petitioners and the truck was promptly ordered to be released speaks of the bona fides of. the .....

Girdhar Agency Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1997)63ITD63(Pat.)

..... prevalent malpractice that was noticed by the direct taxes enquiry committee and the recommendation made by the said committee which led to the amendment of the act by the finance act of 1972, whereby the exemption from tax that was available in respect of winnings from lotteries, crossword puzzles, races, etc., was withdrawn. similarly, ..... the appellate commissioner in first appeal that the two out of three creditors were summoned by the assessing officer and their oath statements recorded under section 131 of the act wherein they had accepted having advanced loan to the assessee. these pleadings and arguments were abortive before both the lower tax authorities. the ..... the department. however, the borrower company was not able to produce the creditors before the ito and, therefore, on its request the ito issued summons under section 131 to the creditors. all the summons were returned unserved with the remark "left". the tribunal found that the creditors, while being assessed, had admitted .....

Lalita Devi and anr. Vs. State of Bihar and ors.

Court : Patna

..... be governed by the bihar pension rules. however, the relevant provisions dealing with family pension scheme introduced by the state government including one contained in the aforementioned finance department memo no. pen-103/ 64-9505 f, dated 3rd september, 1964 were not placed and as such it appears that the division bench declined to ..... in question, the deceased-teachers became government servant with effect from 1-1-1971, particularly till a rule is framed under the provisions of the aforementioned takeover act. i am afraid that such a rule if framed to the detriment of the beneficiary under the aforementioned family pension scheme dated 3rd september, 1964 can ..... counsel for the state has failed to bring to the notice of this court any rule framed under the bihar non-government elementary school (takeover and control) act, 1976 with respect to grant of benefit of family pension from the 1st day of financial year 1976-77, except the aforementioned instruction, contained in education .....

The Tata Iron and Steel Co. Ltd. Vs. the Union of India (Uoi) and ors.

Court : Patna

..... excise v. lml ltd. (supra), that it is not for the supreme court to decide whether there has been unjust enrichment or not. the provisions of the act, and section 11d in particular, as well as the decision in the case of mafatlal (supra), clearly postulate that the assessing authority will determine on facts whether refund, if granted ..... by the assistant collector of central excise, jamshedpur;(b) by the collector for central excise, patna; and(c) by the government of india in the ministry of finance.(iv) a direction cancelling the debit made in the current account of the plaintiff in respect of duty levied on steel ingot produced out of old steel skull scraps.( ..... interest.(vi) such other reliefs as may appear fit and proper.3. first appeal no. 14 of 1979 (r) arises out of judgment and decree dated 11th september, 1978, passed by sri ram chandra prasad, second additional subordinate judge, jamshedpur, in money suit no. 62/2 of 1966-1976, wherein the plaintiff prayed for the following reliefs .....

Assistant Commissioner of Income Vs. Sharma Cold Storage and Ice Facto ...

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1998)64ITD129(Pat.)

..... , such a meaning would not include "loss" and peculiar results would follow if income was clubbed with loss everywhere. our attention was invited to s. 167a of the act, inserted by the finance act, 1992, w.e.f. 1st april, 1993, according to which, in case of a firm which is assessable as a firm, tax shall be charged on its ..... ". this concept is statutorily clarified in expln. 4 to s. 271(1)(c), which is reproduced below : "explanation 4. - for the purposes of cl. (iii) of this sub-section, the expression "the amount of tax sought to be evaded" - (a) in any case where the amount of income in respect of which particulars have been concealed or inaccurate particulars ..... present in a particular provision of a statute. sometimes an explanation is added by the legislature nearer to a provision to define the particular phrase without adding to the definition section of a statute. a bare reading of expln. 4(a) extracted by my learned brother at pages 7 and 8 of his order clearly shows that it has been .....

Ajay Construction and Muzaffarpur Properties Private Ltd. Vs. Union of ...

Court : Patna

..... writ petition as the date on which the statement under form no. 37-i was filed.8. i may only notice that a second proviso was added to section 269ud by the finance act of 1993, with effect from june 1, 1993, whereby in respect of statements in form no. 37-i filed on or after june 1, 1993, the ..... of customs passed an order seizing the watches and ordering their confiscation. a penalty was also levied. the respondents carried an appeal to the appellate collector under section 128 of the customs act. the appeal was allowed by the appellate collector, who passed an order vacating the order of adjudication passed by the assistant collector, without prejudice. the ..... collector of customs : [1982]133itr762(mad) there was a clear direction by the high court directing the income-tax officer to pass a fresh order under section 132(5) of the act after giving the petitioner a reasonable opportunity of being heard. in that case a specific plea was raised before the court that it should not grant the .....

Ashirvad Enterprises and ors. Vs. State of Bihar and anr.

Court : Patna

..... grant of immunity from prosecution for any offence is not absolute and in fit cases it can be granted subject to certain conditions. sub-section (1) of section 245h was amended with effect from 1-6-1987, by the finance act, 1987, to introduce a proviso that no such immunity shall be granted by the commission in cases where the proceedings for the prosecution ..... expressed their disagreement with the views expressed by the calcutta high court in jyoti prakash mitter v. haramohan chowdhury : [1978]112itr384(cal) . in telu ram raunaq ram v. ito , the petitioner assessee was being prosecuted for an offence under section 277 of the act before a criminal court and had moved the court invoking inherent jurisdiction after the charge had been framed against .....

Assistant Commissioner of Income Tax Vs. Sharma Cold Storage and Ice F ...

Court : Patna

..... , such a meaning would not include "loss" and peculiar results would follow if income was clubbed with loss everywhere. our attention was invited to s. 167a of the act, inserted by the finance act, 1992, w.e.f. 1st april, 1993, according to which, in case of a firm which is assessable as a firm, tax shall be charged on its ..... ". this concept is statutorily clarified in expln. 4 to s. 271(1)(c), which is reproduced below :"explanation 4. - for the purposes of cl. (iii) of this sub-section, the expression "the amount of tax sought to be evaded" -(a) in any case where the amount of income in respect of which particulars have been concealed or inaccurate particulars ..... present in a particular provision of a statute. sometimes an explanation is added by the legislature nearer to a provision to define the particular phrase without adding to the definition section of a statute. a bare reading of expln. 4(a) extracted by my learned brother at pages 7 and 8 of his order clearly shows that it has been .....

1) Ajay Construction (C.W.J.C. No. 6734 of 1994) (2) Muzaffarpur Prope ...

Court : Patna

..... the writ petition as the date on which the statement under form no. 37-i was filed.i may only notice that a second proviso was added to section 269ud by the finance act of 1993, with effect from june 1, 1993, whereby in respect of statements in form no. 37-i filed on or after june 1, 1993, the ..... of customs passed an order seizing the watches and ordering their confiscation. a penalty was also levied. the respondents carried an appeal to the appellate collector under section 128 of the customs act. the appeal was allowed by the appellate collector, who passed an order vacating the order of adjudication passed by the assistant collector, without prejudice. the ..... collector of customs : [1982]133itr762(mad) there was a clear direction by the high court directing the income-tax officer to pass a fresh order under section 132(5) of the act after giving the petitioner a reasonable opportunity of being heard. in that case a specific plea was raised before the court that it should not grant the .....