Judgment Search Results Home > Cases Phrase: finance act 1984 section 2 income tax Sorted by: old Court: patna Page 4 of about 944 results (0.094 seconds)

Bihar Motor Transport Federation and ors. Vs. State of Bihar and ors.

Court : Patna

..... inserting section 6(1a)therein. 5. the state of bihar in exercise of its power conferred upon it under section 14 of the said act framed rules known as 'bihar motor vehicles taxation rules 1930'. in the year1966 rule ..... . 3. the legislature of bihar enacted biharmotor vehicles taxation act, 1930, (here-inafter called and referred to as 'the said act'),in terms whereof road tax as envisaged under section 6 thereof upon the transport operationshad been levied. 4. in the year 1993 the state of bihar byreason of the provisions of bihar finance act,1983 imposed additional tax upon the publicservice motor vehicles by .....

Sone Vanaspati Vs. State of Bihar and ors.

Court : Patna

..... bihar it was nevertheless not a notification stricto sensu which could exempt the petitioner from the incidence of sales tax. reference was made to section 4 (3) of the 1959 act and section 7 of the bihar finance act, 1981 which provide that the state govt. may, by notification and subject to such conditions and restrictions, as it may impose, exempt ..... as contained in annexure-3 to the writ application, it was necessary for the state of bihar to issue a notification in terms of sub-section (3) of section 7 of the bihar finance act, 1991.(ii) whether the state is bound to give effect to its policy decision despite non-issuance of such a notification in view of the ..... decision dated 10.6.1993 itself has been published in a gazette, it was not necessary to issue a formal notification in terms of sub-section (3) of section 7 of the bihar finance act.7. the learned counsel in support of his contention has relied upon a full bench decision of this court in tara steel industries v. assistant .....

Dilip Kumar Saha Vs. Runnu Sarkar and anr.

Court : Patna

..... company is liable to indemnify the owner of the vehicle for the entire liability arising in respect of the claims by the public under the act because of any accidental personal injury.11. further, section 11 of the policy in question relates to liability to third parties and its clause (1) reads as under:(i) death of or bodily ..... filed in this court on affidavit, it will appear that the insurance company was required to pay only the statutory liability envisaged under the provisions of the act. for that purpose he has referred to section 11-1 (i) read with clause (a) of 'limits of liability' as incorporated in the said policy.9. in order to deal with the ..... of vehicle, it only limits the liability of the insurance company. for this reason, section 95 of the act cannot be read into this clause of the policy. this is how a comprehensive policy has been interpreted by a division bench of karnataka high court in sundaram finance ltd. v. d.g. nanjappa 1980 acj 377 (karnataka).13. for the above .....

Dilip Kumar Saha Vs. Runnu Sarkar and ors.

Court : Patna

..... company is liable to indemnify the owner of the vehicle for the entire liability arising in respect of the claims by the public under the act because of any accidental personal injury.11. further, section ii of the policy in question relates to liability to third parties and its clause (i) reads as under:(i) death of or bodily ..... filed in this court on affidavit, it will appear that the insurance company was required to pay only the statutory liability envisaged under the provisions of the act. for that purpose he has referred to section ii-1(i) read with clause (a) of 'limits of liability' as incorporated in the said policy.9. in order to deal with the ..... of vehicle, it only limits the liability of the insurance company. for this reason, section 95 of the act cannot be read into this clause of the policy. this is how a comprehensive policy has been interpreted by a division bench of karnataka high court in sundaram finance ltd. v. d.g. nanjappa 1980 acj 377 (karnataka).13. for the above .....

Sachchidanand Kishoro Prasad Sinha and anr. Vs. State of Bihar and ors ...

Court : Patna

..... . now a look at the assessment rules. these rules are said to have been framed by the state government in exercise of the powers under section 227 with sub-sections (1) and (2) of section 130 of the act. the rules were notified in the bihar gazette (extraordinary) dated 12-8-1993. in terms of rule 1, these rules came into force at ..... the mode for disposal of such objections. if the owner of the holding was still dissatisfied he could go in appeal before the district judge in terms of section 152 of the act.10. finally section 227 gives power to the state government to make rules as to taxation. the rules could be made, inter alia, for 'regulating assessment, collection on composition ..... in circle nos. 6, 7 and 9 only and not is circle no. 8-a where the holding in question is situate ; (ii) that no proceeding under section 138 of the act was initiated for revision of the arv of this holding ; (iii) that there was no notice either general or to the petitioner in this regard. there are some .....

Ugra Mohan Jha Vs. Dighra, Zonal Manager, Central Bank of India and Ot ...

Court : Bihar State Consumer Disputes Redressal Commission SCDRC Patna

..... firm with the term and working capital loans. if in their judgments they find that a party is not credit worthy, it can not be maintained that the refusal to finance the unit constitutes deficiency in the banking service to which the firm is entitled to from banks. we are supported in our view by the decision of the national commission ..... recovery of rs. 20,000.00 on 28.10.78. but the payment was evaded by the firm and ultimately the bank had to file money suit no. 90 of 1984 for the recovery of rs. 58,073.00 from m/s. kumar textiles in which m/s. kumar textiles appeared and filed written statement, and also contested the case and ..... be dismissed. 7. it may be mentioned that it is evident from the facts stated above that the complainant it this case is not a consumer under the consumer protection act. he had not hired the services of the opposite parties banks. he was only a loan guarantor. 8. moreover, it is for the banks to decide whether to assist any .....

Debichand Mohallal Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1994)50ITD426(Pat.)

..... 244 6 taxman 61. (sc) and the case of ito v. rattan lai [1984] 145 itr 183 16 taxman 25. (sc). in these cases, the only contention raised was that in view of the declaration made by the creditor under section 24 of the finance (no. 2) act, 1965, no enquiry into the genuineness of the credit in his name in the assessce ..... this appeal by the assessee is whether the addition of the credits in the names of certain minors is justified or not.2. while completing the assessment under section 143(3) of the act, the ito noticed credits in the following names :(1) babita kumari agarwal rs. 19,684 (minor, aged 13)(2) chanda kumari agarwal rs. 19,667 (minor, ..... judgment of his lordship justice s.k. jha at page 154 in the case of addl. cit v. hanuman agarwal [1985] 151 itr 150 [1984] 17 taxman 19. (pat.). the failure to issue summons under section 131 in such cases, according to the judgment, absolves the assessee from any further judgment, absolves the assessee from any further duty, with this .....

Narayan Prasad Kotriwal Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1994)50ITD539(Pat.)

..... of compensation by different courts often results in mistakes of computation of tax. 24.6 with a view to removing these difficulties, the finance act, 1987, has inserted a new sub-section (5) in section 45 to provide for taxation of additional compensation in the year of receipt instead of in the year of transfer of the capital asset. ..... record, having been informed by the assessee in the covering letter. therefore, even the provisions of section 147(b) cannot apply.7. the departmental authorities have referred to section 45(5) of the act. this sub-section along with the explanation thereto was introduced by the finance act, 1987, with effect from the assessment year 1988-89.prtma facie therefore the ..... [1951] 20 itr 33. on the merits of the addition, mr. das relied on the bombay high court judgment in m.b. karmarkarand d.l. gokhale v. cit [1984] 154 itr 234 [sic).6. on a consideration of the rival contention, we are of the view that the contentions of mr. jain have to prevail. there is no .....

Krishna Mohan Choudhary Vs. the State of Bihar and ors.

Court : Patna

..... the discretion vested with the minister-in-charge so as to empower him to make alteration in the recommendations of the establishment committee but the minister must act reasonably and in good faith, and upon proper grounds in case of deviation from the recommendations of the establishment committee which must be discernible from the ..... reason for the same. accordingly, the case was again adjourned to enable the respondents to place on records the reasons which pursuaded the authority concerned not to act in accordance with recommendation of the establishment committee. but no further counter affidavit was filed disclosing the reasons and, accordingly, on 2-7-1983 after hearing ..... without there being any good reason for the same. it has further been stated that as per the enquiries made by the petitioner the concerned minister has acted in the impugned manner to the prejudice of the petitioner at the instance of sri ram jiwan singh singh, the agricultural minister who wanted to favour .....

Sarswatiji Bhandar Vs. the State of Bihar and ors.

Court : Patna

..... 18-2-1981. the petitioner was directed to produce the accounts by the assessing authority, by annexure-4, dated 9-7-1992. under the proviso to section 24 of the bihar finance act, re-assessment should have been completed within two years from the date of the communication of the order passed in appeal or review or reference. in ..... appeal or in the revision, on a perusal of the order passed in the said proceedings. we repel the said plea.6. under the proviso to section 24 of the bihar finance act, the reassessment proceedings can be initiated and completed within two years from the date of communication of the order passed in appeal or revision or reference ..... article 226 of the constitution of india. the plea that the proceedings are barred is not open to the petitioner. we repel the said plea.8, the bihar finance act has provided a complete machinery for the assessee to ventilate his grievance against any adverse order that may be passed against him. normally, the assessee should resort to .....