Court : Patna
..... . all these judgments were rendered on the interpretation of section 25-a of the bihar finance act, as it originally stood, and the related provisions, before the section was amended in 1990 ..... . while the result of the adjudication in a regular assessment proceeding can be challenged by way of appeal/revision or reference, as provided under the finance act, summary adjudication made under section 25-a may be made final (subject, of course, to the writ jurisdiction of the high court under articles 226/227 of the constitution).41 ..... . 214, dated the 19th june, 1993.in exercise of the powers conferred by sub-section (1) of section 25-a of part 1 of the bihar finance act, 1981 (act 5 of 1981), the governor of bihar is pleased to specify the rates in column (3) of the schedule below at which the amount of sales tax shall be deducted in respect of the works contracts mentioned in column (2) from the bills or invoices of the ..... . to conclude, the provisions of section 25-a of the bihar finance act to the extent they relate to transfer of property in goods taking place in course of inter-state trade or commerce or a sale outside the state or in the course of import within the ambit of sections 3, 4 and 5 of the central sales tax act, or the 'declared goods' within the meaning of sections 14 and 15 of the said act, must be held to be ultra vires entry 54 of the state list read with entry 92a of the union list and article .....
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..... 2) act, 1998, and the same is contained in chapter iv of the finance act and consists of sections 86 to ..... been collected through adjustment of refunds of the assessment year 1994-95.it is stated on behalf of the petitioner that the adjustment of the amount of refund by the authority was in total breach of provision of section 245 of the income tax act as no prior intimation of adjustment of refund was given and as such the said adjustment cannot be treated as a valid adjustment out of the refunds and on the relevant date in terms of the ..... the stand of the petitioner is that as the adjustment from the refunds of the previous year was not in terms of section 245 of the act the said adjustment is not adjustment in the eye of law and as such on the date of filing of the application the demand was outstanding against the petitioner ..... a false statement before the authority that the declaration has been accepted, which, as stated above, has already been rejected.in my view, an application under section 254(2) cannot be treated as an appeal and as no appeal was pending on the date when the application was filed for taking benefit of the scheme. ..... sub-section (2) of section 254 provides that the appellate tribunal within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amendment if the mistake is brought to its ..... shaikh : [1987]165itr151(bom) , and the other of the .....
Tag this Judgment!Court : Patna
..... 1432--in exercise of the powers conferred by sub-section (2-a) of section 31 of the bihar finance act, 1981 (bihar act 5 of 1981) part i, the commissioner adopts forms xxviii-a and xxviii-b as the declaration for the purpose of the aforesaid sub-section which a person shall carry in respect of goods being transported for the purposes of verification and assessment of tax payable and prescribes the following manners in which such permit shall be utilised for verification and assessment ..... the state of bihar in exercise of power under section 56 (1) of the act amended rule 45 (b) of the rules in following manner. ..... such according to the petitioner, the amended provision so far as it relates to section 25(2) (c) of the act is arbitrary, opporsive and unreasonable as it amounts to coercing the assessee to make payment even if the dues is disputed and the said provision is not for the purpose of verification and assessment of tax or preventing for evasion of the tax, on the other hand, the same is for the purpose of collection of the tax for which specific provision has been made under the act. ..... stage it is made clear that as per amendment in the rule 45(b) of the rules, the requirement is for payment of tax in terms of notice issued under section 25(2) of the act. ..... the question for consideration in this case is whether in view of the settled law, the amended provision of rule 45(b) of the rules can be held to be putting an impediment or restriction on the movement of trade, commerce and .....
Tag this Judgment!Court : Patna
..... being aggrieved by an order of assessment dated 3.1.1997 for the assessment year 1992-93 passed under section 9(2) and 2a of the central sales tax act read with section 17(2) of the bihar finance act by the deputy commissioner of commercial taxes, the petitioner has filed this writ petition.2. ..... 49 of 1997 (r) on 10.1.1997 has also held as follows:once assessment orders have been passed under the provisions of the central sales tax act and under the bihar finance act, 1981, the remedy of the petitioner is either to file an appeal or revision under the bihar finance act.the bench accordingly dismissed the writ petition filed against the assessment order. ..... : 1997(2)elt19(sc) the supreme court reiterated that it is not open to the assessee to by-pass the statutory remedies under the sales tax act and approach the high court with the writ petition.4. .....
Tag this Judgment!Court : Patna
..... later, when it transpired that the entertainments tax act contains an independent provision in that regard, he submitted that irrespective of the question as to whether section 19 of the bihar finance act, 1981 or section 13b of the bihar entertainments tax act, 1948 is applicable, the legal position is well settled that assessment once completed can be reopened only when the assessing officer is satisfied that reasonable grounds exist to believe that amount liable to be taxed has escaped ..... it would also be appropriate to notice the formats of the application for permission to pay tax under section 3b(1) as contained in form b, the weekly return to be furnished by the proprietor in form a and permission to pay entertainment tax under section 3b in form c, which occur in the schedule inserted by the aforesaid amendment act, i.e. ..... section 3a inserted by the said amendment act empowers the state government to levy consolidated amount of tax on the basis of the gross collection capacity for every show. ..... section 3b, also inserted by the same amendment, gave an option to the proprietors to compound their tax liability by paying fixed amount as may be permitted by the state government, calculated on the basis of gross collection capacity for specified number of shows in a specified period.6. ..... the bihar entertainments tax act, 1948 has been enacted to consolidate and amend the law relating to the imposition of tax on amusement and other entertainments in the state of bihar. .....
Tag this Judgment!Court : Patna
..... there being no similar or comparable provisions to sub-sections (5) and (6) of section 5 of the kerala act, the decision in premier breweries will be of no help in deciding this dispute arising under the provisions of the bihar finance act and one, therefore, must fall back on the general principles enunciated in raj steel. ..... on the purchase of gunny bags it duly pays sales tax at the rate prescribed for gunny bags (earlier 4% and later 7%) in the notification issued under section 12 of the bihar finance act, 1981 (hereinafter referred to as 'the act'). ..... in so far as raj steel was concerned, the decision in premier breweries observed that in that judgment pathak, cj, had given a restricted meaning to the deeming provision of section 6-c of the andhara act and had thereby ruled out the possibility of taxing the packing material in cases where the packed goods were alone sold without there being any actual sale of the packing materials. ..... materials, as the case may be, shall whether the containers or the packing materials have already been subjected to tax under this act or not or whether the price of the containers or of the packing materials is charged separately or not, be the same as those applicable to goods contained or packed; provided that no tax under this sub-section shall be leviable if the sale or purchase of goods contained in such containers or packed in such packing materials is exempt from tax under .....
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..... petitioner challenges the authority and jurisdiction of the 3rd respondent (assistant commissioner, commercial taxes, urban circle jamshedpur) to seize the items described in annexure-2, in exercise of his power under section 31(5)(a) of the bihar finance act, 1981 (in short the finance act) and the order dated 5.10.94 (annexure-6) passed under section 33(5)(b) of the act whereby a penalty to the tune of rs. ..... act was successfully impugned by filing criminal writ application under article 226 of the constitution of india and hence there is no reason why a penalty proceeding under section 33 of the bihar finance act can not be treated to be criminal proceeding, giving jurisdiction to this court to examine validity of the ..... section 33(5)(b) of the bihar finance act ..... the bihar finance act similarly provided for a complete machinery to challenge the order of imposition of penalty and the impugned orders can only be challenged by the mode prescribed under the act and not by petition under article ..... bench of the punjab high court held that just because grievance of the petitioner was against the imposition of penalty (under section' 167(a) of the sea custom act) proceeding before the high court in writ jurisdiction became criminal in nature. ..... be sent to the registrar of high court to be placed before the hon'ble chief justice for consideration whether rule iii of chapter xxi-c of the patna high court should be amended in the light of the decision of the supreme court.surinder sarup, j.15. .....
Tag this Judgment!Court : Patna
..... the rules were also framed by the state government under section 58 of the bihar finance act and it in no way has narrowed down the provisions of the industrial policy of 1989. ..... the governor of bihar in exercise of power under sub-section (1) of section 58 of the bihar finance act, 1981 framed the rules to give effect to the aforesaid industrial policy dated august 6, 1989. ..... however, the notification issued under section 7 of the bihar finance act, denied the tax exemption to the old industrial units whose investment in plant and machinery did not exceed the prescribed ceiling on april 1, 1993. ..... said matter, the apex court held that the incentive and benefit which was given to the industrial unit under general policy resolution of the state government cannot be taken away by the notification under section 7 of the bihar finance act. ..... the petitioner, a company registered under the companies act and engaged in manufacturing cement, has filed the present writ application for declaration that the explanatory note in clause 3 of the bihar sales tax supplementary (deferment of tax) rules, 1990 (hereinafter referred to as 'the rules') .....
Tag this Judgment!Court : Patna
..... . the amending act changed the definition of 'entry of goods' by inserting the following proviso in section 2(c):provided that in case of such goods which arc liable to tax under section 12(1) of the bihar finance act, 1981, entry of goods shall mean entry of goods into local area from any place outside the state for consumption, use or sale therein.8 ..... . by the amending act, it was stipulated that the facility of adjustment towards sales tax would not be available on goods that were exempted from payment of sales tax in terms of any notification issued under section 7(3) of the bihar finance act, 1981 ..... . the act underwent yet another amendment on april 19, 2006 by bihar finance act, 2006 (act 7 of 2006) ..... section 8 provided for the application of the provisions of the bihar finance act, 1981 and empowered the authorities under that act for enforcement of the provisions of the entry tax act. ..... . in reply, the learned advocate-general submitted that the petitioners' contention was quite fallacious and overlooked the fact that simultaneously with the amendment in the definition of 'entry of goods' a provision was introduced [vide second proviso to sub-section (2) of section 3] for giving credit for entry tax levied and collected towards the sales tax payable on the sale of goods ..... . state of karnataka [1987] 64 stc 254 [app] ..... . state of karnataka [1987] 64 stc 208 and jyothi home industries v .....
Tag this Judgment!Court : Patna
..... amending act, 1987, section 271d was inserted and at the same time section 276dd which provided for punishment for failure to comply with the provision of section ..... taxes in the finance act, 1984, with reference to section 269ss which was inserted in the principal act by the finance act, 1984. ..... however, note that prior to the direct tax laws (amendment) act, 1987, which came into force with effect from april 1, 1989 ..... 32.6 section 276dd inserted in the income-tax act by the finance act, provides that if a person, without reasonable cause or excuse, takes or accepts any loan or deposit in contravention of the aforesaid provisions, he shall ..... or any loan or deposit taken or accepted by,-- (a) government ; (b) any banking company, post office savings bank or co-operative bank ; (c) any corporation established by a central, state or provincial act ; (d) any government company as defined in section 617 of the companies act, 1956 (1 of 1956) ; (e) such other institution, association or body or class of institutions, associations or bodies which the central government may, for reasons to be recorded in writing, notify ..... section 269ss itself was inserted by the finance act ..... 32.2 with a view to countering this device, which enables taxpayers to explain away unaccounted cash or unaccounted deposits, the finance act has inserted a new section 269ss in the income-tax act debarring persons from taking or accepting, after 30th june, 1984, from any other person any loan or deposit otherwise than by an .....
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