Judgment Search Results Home > Cases Phrase: finance act 1978 section 36 amendment of act 1 of 1944 Court: patna Page 9 of about 153 results (0.424 seconds)

Collr. of C. Ex. Vs. Tata Engineering and Locomotive Co. Ltd.

Court : Patna

..... 1988 (32) e.l.t. 573 (s.c.) the supreme court held that the provisions of rules 9 and 49 of the rules and the provision of section 51 of the finance act, 1982 which provided that the amendments in rules 9 and 49 of the rules shall be deemed to have, and to have always had the effect on and from ..... dated 15-11-1980 substantially the same provisions as contained in the omitted rule 10 and which had earlier been introduced in the parent act as section 11a by the customs central excise & salt act, 1978 (act 24 of 1978) were made enforceable with effect from 17-11-1980. it is thus to be noted that the provisions which were earlier part of subordinated ..... legislation in the form of rules framed under the act were now made part of the act itself. i consider this development as important and i .....

Pooja Engineers Private Ltd. Vs. State of Bihar and ors.

Court : Patna

..... contents of the impugned circular dated 7-1 -2000 (annexure 7-a). the said circular provides, inter-alia, that the refund can be granted only under section 42 of the bihar finance act, read with rule 34 of the bihar sales tax rules, 1983, to those dealers, who have made the payment of tax. the payment of tax the ..... the petitioner-firm is engaged in manufacturing bakery products from maida, which is the raw-material. the petitioner is a registered dealer under the provisions of the bihar finance act. it was also registered as a small scale industrial unit in 1987. the state government with a view to accelerate the industrial production in the state issued industrial ..... tax to the selling-dealer, who has deposited the amount with the state government. the state cannot take shelter of technicalities of the provisions contained in section 42 of the act, read with rule 34 of the rules because the situation, which has arisen in this case or similar cases, is not covered by the aforesaid provisions .....

Food Corporation of India Vs. the State of Bihar and ors.

Court : Patna

..... value of its imports. the petitioner was, therefore, asked to show cause, by 12.09.2006, why action should not be taken against it under section 8 of the vat act, read with section 32 of the bihar finance act. on the date fixed (12.09.2006), the petitioner's representative appeared before the commercial taxes officer and submitted its show cause. in the show ..... added at serial no. 25 of the schedule. on the same date, the state government issued another notification bearing no. so 32 in exercise of the power under section 3(1) of the act fixing the rate of entry tax on paddy, rice, wheat etc. at 4% of their value. it is an admitted position that at that time the rate of ..... of goods imported by it but only on the value of goods sold by it in bihar during the relevant period amounted to concealment within the meaning of section 32 of the vat act. the impugned order appertains to the first quarter of the year 2006-07, that is to say, for the period april 01 to june 30, 2006.2. in .....

The State of Bihar Through the Commissioner, Commercial Taxes and ors. ...

Court : Patna

..... order.2. the assistant commissioner, commercial taxes, gopalganj circle, gopalganj passed the assessment order under section 9(2) of the central sales tax act, 1956 (for short, 'cst act') read with section 17(3) of bihar finance act, 1981 (for short, 'act, 1981'). an appeal was preferred by the assessee to the commissioner commercial taxes. the appellate authority ..... applicant had sufficient cause for not presenting the application within that period.5. in view of the specific statutory remedy available to the petitioners under section 48 of act, 1981, we are satisfied that there is no justification in bypassing the statutory remedy.6. writ petition is, accordingly, dismissed in view ..... enforcement of this part, be respectively filed before the tribunal and the joint commissioner.4. section 48 provides the remedy by way of reference from the order of tribunal passed under section 46 of act, 1981. section 48 of act, 1981 reads thus:48. statement of case to high court-(1) within ninety days .....

Bihar Agriculture Graduate Service Association and ors. Vs. State of B ...

Court : Patna

..... the upgraded posts in accordance with service rules. but neither there was any proposal to amend the schedule i of bihar agriculture service act, 1982 nor any consultation with the finance department on the issue of addition to cadre strength of bihar agriculture service class ii. the reasons contained in the order of the ..... or delete any post in the category of posts in schedule i by a notification in the official gazette. according to opinion of the finance department, government of bihar, the upgraded ..... and the finance department had never been given opportunity to examine the proposal for merger of such upgraded posts in bihar agriculture service which is a specially declared state service controlled by the provisions of bihar agriculture service act, 1982 which authorizes the state government under sub-section (b) of section 2 to add or alter .....

Bihar Plastic Industries Limited Vs. State of Bihar and ors.

Court : Patna

..... issuance of an appropriate writ, order or direction in the nature of certiorari quashing the proceeding purported to have been initiated under section 19 of the bihar finance act, 1981 (hereinafter referred to as 'the act'), and also the notices, as contained in annexures 1 to 3 and the order of reassessment (annexure 5) passed on september ..... in the industrial area at kokar in ranchi. it was registered under the bihar finance act, 1981 as also under the central sales tax act, 1956. the partnership firm was subsequently converted into a public limited company, and incorporated under the companies act, 1956.2. for the year 1983-84 the petitioner had submitted quarterly return ..... in usha sales (pvt.) which is quoted in the said reported decision. neither the satisfaction of the prescribed authority was recorded nor was any section of the act mentioned, nor did the notice clarify for what purpose books of accounts were required to be produced. the principle laid down in the aforesaid division .....

Prasad Motor Finance Pvt. Ltd. Vs. Sanjay Kumar Sahu and anr.

Court : Patna

..... . a.k. rashidi, learned counsel for the petitioner and mr. s.n. lai, learned counsel for the respondents.2. this is an application under section 11 of the arbitration and conciliation act, 1996 has been filed by the petitioner with a prayer for direction upon the respondents to refer the dispute for the adjudication before any one of the ..... into different letters including the letters of acknowledgment of dues.6. from perusal of the pleadings of the parties, it is clear that there is no denial of financing of loan by the petitioner to respondent no. 1 and execution of agreement, copies of which have been annexed as annexures-2 and 8 to the application. the ..... arbitrator and for giving an award.3. petitioner is a financer, advanced loan to respondent no. 1 for the purchase of maruti car under hire .....

Hind Tools and Dies (P.) Ltd. Vs. Fourth Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1987)20ITD94(Pat.)

..... forbade the transfer to a new business of building, machinery or plant previously used for any purpose. this clause underwent amendment by section 12 of the finance act, 1975 with effect from 1-4-1976. by the amendment the words 'a building' were deleted.therefore, the commissioner (appeals) held that the assessee was not ..... the same is dismissed. similarly, the assessee had raised ground of appeal nos. 2 to 7 which have not been pressed. these are, therefore, dismissed. for assessment year 1978-79, the assessee has raised several ground nos. 2 to 10 which have not been pressed. these are also dismissed. therefore, the appeals of the assessee for the assessment ..... for answers formulated as hereunder: 1. whether, on the facts and in the circumstances of the case the assessee was entitled to benefit under section 80j for the assessment years 1975-76 to 1978-79 2. whether, on the facts and in the circumstances of the case, the assessee's claim could be computed after disallowing the borrowed .....

Gopal Rai Khemka, and ors. Vs. State of Bihar, and ors.

Court : Patna

..... also the first information report filed by respondent no.3 before the officer incharge, pirbahore police station, patna under the provisions of section 40(3)(d) of the bihar finance act, 1981 (hereinafter called the act) read with section 409 of the indian penal code.3. it is admitted case that petitioners deals with paper distribution business and they were assessed ..... 2004 wherein charge sheet was submitted on 27.12.2008 cognizance has been taken on 15.07.2010 for the offence under section 409 of the indian penal code read with section 49 of the bihar finance act 1981.5. learned counsel for the petitioners mainly placing reliance on a decision of the apex court in the case of k ..... persons must not be left to suffer agony of trial or hearing at the point of charge, rather, the courts must interfere in exercise of powers conferred under section 482 of the criminal procedure code.9. the relevant decision of the apex court in a case of g. sagar suri and another v. state of u.p. and another .....

isha Distribution House Pvt. Ltd. Vs. State of Bihar and anr.

Court : Patna

..... is a registered dealer under the provisions of the bihar finance act, 1981 and the central sales tax act, 1956, hereinafter referred to as 'the act' and 'the central act', respectively. its grievance is against notice no. 1153 dated february 11, 2005 issued under section 3(10) read with section 25 of the bihar finance act by the deputy commissioner of commercial taxes, patna south ..... is to say, advance tax can be demanded with regard to the same financial year, otherwise, there was no need of mentioning 'each year' in section 3(10) of the act. section 3(10) further provides that the dealer is required to furnish an advance estimate of his tax liability for that year, that is to say, for ..... tax was expected to go up by 12.5 per cent.4. before considering the points, it is necessary to refer the relevant provisions of the act. section 3(10) of the act reads as follows:3(10). the tax for each year may, with the previous approval of the commissioner, be estimated and collected in advance during .....