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Judgment Search Results Home > Cases Phrase: finance act 1984 section 2 income tax Sorted by: recent Court: patna Page 7 of about 944 results (0.174 seconds)

Sep 05 2008 (HC)

Shyam Kishore Prasad and anr. Vs. Bank of Baroda and ors.

Court : Patna

..... of baroda, the company had taken financial assistance from the bihar state credit and investment corporation limited. the said corporation is the statutory corporation constituted under the state finance corporation act, 1951. the corporation for the financial assistance given to the company, had created first charge on the assets of the company. thus the charge of the ..... and others and replied on behalf of the bank by its lawyer. bank not being satisfied with the reply, took up the proceedings in terms of section 13(4) of the act. at this stage, petitioners took an objection. they submitted that bank has not chosen to move against the property of the company nor has chosen ..... of the company even though it is the first charge holder when the liability is of the company, vitiates the decision in regards to action under section 13(4) of the act.16. further no cogent reason except a bald statement is being given for leaving other mortgaged properties of the existing director. the stand is that .....

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Sep 04 2008 (HC)

Kishore Kunal Vs. the State of Bihar

Court : Patna

..... complaint against him. nonetheless the apex court held that such a complaint cannot be entertained without sanction of competent authority as provided under section 197 cr.p.c. as there was reasonable connection between the act complained of and the official discharge of duty.21. in the aforesaid case the constitution bench observed that where a power is ..... aforesaid order. he raised various points including one of maintainability of this revision application and stated that quashing application under section 482 cr.p.c. would have been an appropriate remedy. according to him, the alleged act of petitioner making a report against him to the home ministry and leaking the same in the newspaper would not fall ..... be performed in the discharge of official duty as well as in dereliction of it. for invoking protection under section 197 of the code, the acts of the accused complained of must be such that the same cannot be separated from the discharge of official duty, but if there was no reasonable .....

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Jul 25 2008 (HC)

Satav Infrastructure Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Patna

..... can be moved and small trenches worked avoiding physical obstructions and then as and when they are removed to come back and dig up those areas and complete the section, to my mind, is neither reasonable nor fair as no work in such a large integrated manner can be carried out in fragmented patches.23. it appears, ..... contract. in my view, it is too late in the day to suggest that state whether in entering into contracts, settling largess or terminating contracts is free to act just like an individual uncontrolled by or unhindered by the requirements of fairness and reasonableness, as enshrined in article 14 of the constitution. in my view, state and ..... is dealing with the public, whether by way of giving jobs or entering into contracts or issuing quotas or licences or granting other forms of largess, the government cannot act arbitrarily at its sweet will and, like a private individual, deal with any person it pleases, but its action must be in conformity with standard or norm which .....

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May 21 2008 (HC)

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 .....

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May 09 2008 (HC)

The State of Bihar Vs. Bahadur Yadav

Court : Patna

..... witness was withheld by the prosecution and the counsel for the appellant had asked the court to give him the benefit of optional presumption under section 114 illustration (g) of the evidence act and to infer that if the witness had been produced it would have damaged the prosecution case against the appellant. the hon'ble judges of ..... declared hostile.4. on the basis of the fardbeyan, sabour (lodipur) p.s. case no. 252 of 1996 was registered under sections 302 and 379 of the indian penal code read with section 27 of the arms act against two named accused persons, namely, bahadur yadav and chowkidar, medi paswan. so far arbind kumar rai and ram bilash mandal ..... murdering the deceased. simply, presence of this appellant at the time of shooting will not be sufficient for his conviction under section 302/34 of the indian penal code, i.e., sharing common intention for the act of principal offender. there is evidence, on record, to show that he shared common intention for snatching the money. in .....

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Mar 26 2008 (HC)

Pragatisheel Adhivakta Sahayak Kalyan Sansthan and anr. Vs. the State ...

Court : Patna

..... rejoinders and replies and also from the facts and circumstances of the case, it is quite apparent that ours is a welfare state in which welfare of each section of the society has to be considered. as per the directive principles of the state policy the state has to strive to promote the welfare of the ..... the state took adjournments for the aforesaid purpose. on 04.10.2007, learned counsel for the respondent-state again sought adjournment to ascertain the stand of the finance department and also to take instruction from the other departments concerned and to explain their difficulties and objections in placing such a bill before the legislature. hence, ..... made clear that for the purposes of providing a welfare scheme for the advocates of the state, the bihar state advocates' welfare fund act, 1983 and the bihar advocates welfare fund rules, 1984 have been promulgated by the state of bihar according to which welfare stamps were to be affixed on every vakalatnama without which no vakalatnama .....

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Mar 25 2008 (HC)

R.G. Holdings Private Limited Vs. the State of Bihar and anr.

Court : Patna

..... supplementary show cause that he has sought to justify the same and that too without reason, as being a fine in terms of compounding under section 200. section 200 of the act provides that a person may compound offences either before or after institution of prosecution before an authority notified by the state government and on payment ..... mukherji v. the state since reported in 1957 criminal law journal 86 (patna) = 1956 bljr 19. there while discussing the scope and ambit of section 86 under the old act (now section 130 which is in pari materia). while setting aside the conviction of the person, noticing the harassment and humiliations caused, it was clearly held that ..... in this behalf by the state government to disclose information regarding name and address and licence. now we come to the provisions of section 130 which can be read with section 158 of the act. section 130 reads as under:130. duty to produce licence and certificate of registration.-(1) the driver of a motor vehicle in any .....

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Feb 07 2008 (HC)

State of Bihar and anr. Vs. Lucky Paper Industries

Court : Patna

..... to the payment of tax thereon was filed. the assessing officer estimated their value at rs. 3,10,000/- and taxed it under section 4 of the bihar finance act, hereinafter referred to as the act, on an assumption that the tax was not paid.aggrieved by the same, assessee filed appeal which was dismissed by order dated 28th september ..... chandramauli kr. prasad and jayanandan singh, jj.1. in exercise of the power conferred under section 48(3) of the bihar finance act, upon receipt of an application under clause (b) of sub-section (2) of section 48 of the act, this court by order dated 28.8.1992 required the commercial taxes tribunal bihar, patna to state a case and refer ..... india ltd. v. state of haryana : [1991]188itr402(sc) wherein the provisions of section 9(1)(b) of the haryana general sales tax act, 1973 was declared ultra vires. he points out that at no point of time section 4 of the bihar finance act has been declared as ultra vires and the said provision being still in force, the .....

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Feb 04 2008 (HC)

Pvc Pipe Manufacturers Welfare Association of Bihar and ors. Vs. the S ...

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 .....

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Feb 01 2008 (HC)

Kandra Glass House and Baba Glass and Crockeries House Vs. Commissione ...

Court : Patna

..... ?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 of rs. 19,913 ..... 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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