Court : Patna
..... rate specified in schedules i and ii shall be paid by the owner of a registered vehicle. section 7 of the taxation act provides for payment of tax.12. the taxation act as well as the schedules thereof were amended on 16th july, 2002 by bihar finance act 11 of 2002. we are not concerned with the schedule i which deals with payment of tax ..... the petitioner is omnibus. it is stated that the taxation act is within the legislative competence and section 5 of the taxation act provides levy of tax and section 7 provides for charges on different categories of vehicles ranging from personalised vehicle to transport vehicle. the taxation act including schedules were amended by bihar finance act 11 of 2002 and schedule ii contains a provision with regard .....
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
..... present writ application has been filed by the petitioner for quashing the order dated 10.5.90 passed by the respondent no. 3 under section 17 (5) of the bihar finance act for the assessment year 1.4.1984 to 30.4.1990 as well as for quashing the notice making demand of rs. 2,51,084.24 on the basis of the ..... /- which the assessee authority has treated as work contract and on that basis assessed the amount and imposed penalty that the firm was not registered under the provisions of bihar finance act.4. learned counsel for the petitioner has raised two points; firstly, he submitted that erection work was never done by the petitioner and, as such, there is no question ..... 27,000/-3. in terms of the agreement, boiler was supplied to the board and as the transaction was inter-state sale the matter was covered under section 3a of the central sales tax act. there is no dispute so far the supply of boiler is concerned for that already tax has been paid by the petitioner in terms of the provision .....
Tag this Judgment!Court : Patna
..... police. the other point is that the prosecution has been launched in contravention of section 49(5) of finance act. prosecution has been launched by deputy commissioner without prior sanction of the commissioner. for that the learned counsel for the petitioner has relied upon some ..... s. case no. 721 of 1992 now pending in the court of shri bharat tiwari, judicial magistrate. 1st class patna thereby cognizance under section 49(g) & (h) of bihar finance act has been taken against the petitioner and others.2. the petitioner along with others have been prosecuted by department of commercial tax for evasion of ..... the above provision is apparently bad and illegal.the other points canvassed by the learned counsel for the petitioner also appear to have merit. bihar finance act is a special act. therefore, the police has no power to investigate and similarly no court has power to take cognizance on the basis of chargesheet submitted by the .....
Tag this Judgment!Court : Patna
..... assistant commissioner as well as the tribunal. according to counsel, the findings and the order recorded by them are in teeth of the explanation appended to section 271(1)(c) of the act as inserted by the finance act, 1964. he has placed reliance on chuharmal v. cit : [1988]172itr250(sc) ; cit v. nathulal agarwala and sons : [1985]153itr292(patna) and cjt v. mussadilal ..... ram bharose : [1987]165itr14(sc) . 5. section 271(1)(c), as it originally stood was as follows ;' if the income-tax officer or the appellate assistant commissioner, in .....
Tag this Judgment!Court : Patna
..... which the assistant commissioner of commercial taxes, patliputra circle, patna, imposed on it the penalty of rs. 3,50,37,414.82 under section 25(ka) of the bihar finance act, 1981 and section 41(1) of the value added tax act, 2005. he gave a notice to the petitioner to show cause why a penalty under the aforesaid provisions may not be imposed on ..... .2006 and the need for the department to get the money before that day, so much so, that even though section 39 of the value added tax act gives to the assessee a period of thirty days and section 25 of the bihar finance act, 1981 (which was in existence on the material date) ordinarily allows a period of not less than forty five days .....
Tag this Judgment!Court : Patna
..... in the case, the commercial taxes tribunal is correct in justifying the order of remand by the joint commissioner of commercial taxes (adm), central division, patna passed under section 46(4) of the bihar finance act, 1981 (part i)?'(2) whether the matter of refund which was before the j.c.c.t (adm) and who instead of countersigning the refund payment order ..... tribunal, bihar, patna has made a reference under section 48 of the bihar finance act, 1981 with regard to an order dated 28.1.1989 passed in revision case no. pt-30/88 arising out of the assessment of sales tax made on the petitioner by order dated 9.2.1983 under section 17(2) of the act, for the period 1978-79.2. admittedly .....
Tag this Judgment!Court : Patna
..... the bihar finance act, 1981 and the central sales tax act, 1956 (hereinafter referred to as the bihar act and central act respectively).2. the petitioner has filed the writ applications for quashing the assessment order dated 11.2.2003 passed by the assistant commissioner, commercial taxes, patna south circle, patna under section 17(3) of the bihar act for the ..... paragraph as follows :'it is very clear that said coconut oil has not been taken as edible oil as per the bihar trade article licenses unification' order 1984. secondly judicial notice can also be taken that coconut oil is not used as edible oil in bihar rather it is always used as hair oil. thirdly, ..... of speculation.17. one of the grounds given by the tribunal that coconut oil is not included in the bihar trade articles (licences unification) order, 1984 is not correct as section 2(f) defines edible oils specified in part 'd' of schedule i which, includes hydrogenated vegetable oil. hydrogenated vegetable oil is hair oil and .....
Tag this Judgment!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 ..... of section 11a of the act. in the absence of any specific provision overriding section 11a, it will be consistent with rules of harmonious construction to ..... authorities to make any demand beyond the periods mentioned in section 11a of the act on the ground of the accrual of cause of action. the question that is really involved is whether in view of section 51 of the finance act, 1982, section 11a should be ignored or not. in our view section 51 does not, in any manner, affect the provision .....
Tag this Judgment!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 .....
Tag this Judgment!