Court : Patna
Decided on : Jul-19-1999
..... of such tax in advance by way of deduction at source from the contractors' bills and invoices. in bihar, section 25-a was inserted in the bihar finance act, 1981 by the finance act of 1984.6. the amendments brought about in different state enactments gave rise to dispute as to the power of the state legislature to, firstly, impose tax ..... apart from the said full bench decision, reliance was placed on gannon dunkerley & co. v. state of rajasthan [1993] 88 stc 204 (sc), brajendra mishra v. state of orissa [1994] 92 stc 17 (orissa) and kec international limited v. state of karnataka [1997] 105 stc 192 (kar) besides, of course, builders association of india v. union of india [1989] ..... ) ; (1997) 2 scc 183 (so far as it relates to composition), the national heavy engineering co-operative limited v. state of haryana [1994] 93 stc 265 (p&h;), s.p. narang v. union of india [1994] 95 stc 120 (p&h;), are of hardly any assistance to the revenue.42. it has been pointed out that in terms of notification .....
Tag this Judgment!Court : Patna
Decided on : Apr-16-1999
..... the post of senior scientist-cum-associate professor. on 31st july, 1993, the petitioner retired from the service of the university. then on 2nd december, 1994, the university sanctioned the payment of proportionate pension and gratuity payable by them after deducting the amount of pension and gratuity payable by the state government. but ..... government for realisation of proportionate pension and gratuity. ultimately, the petitioner attained 60 years of age and was superanuated from the university service from 31st july, 1994. thereafter, the university sanctioned pension and gratuity by its office order dated 2.2.1995. then, for some other disputes relating to payment of unutilised leave ..... . therefore, the provisions of chapter-viii which contains rules 157, 158, 159 and 161 are applicable to every grant of pension. now these rules were made by the state government under clause (b) of sub-section (2) of section 241 of the government of india act, 1935. so these rules have statutory force. .....
Tag this Judgment!Court : Patna
Decided on : Sep-20-1999
..... are marked annexures-3 and 4 to the quashing petition.2/3-10-91-the proceeding under section 31 (3) of the bihar finance act was concluded, and a fine of rs. 5.700.05p was imposed on the opposite party. the order-sheet is marked annexure-6 ..... 10-91 and on the basis of which initiated proceedings under section 31-(3) of the bihar finance act calling upon the driver of the truck to show cause on 2-10-91 as to why penalty under section 31(3) ..... and anr. wherein similar questions under section 197 of the code had been decided.9. as already found hereinabove, the petitioners were acting in due discharge of their duties in inspecting the truck in question on the highway, and the occupants of the truck were unable ..... producing the relevant documentary materials which can be legally looked into without any formal proof, in support of the stand that the acts complained of were committed in exercise of his jurisdiction or purported jurisdiction as a public servant in discharge of his official duty thereby .....
Tag this Judgment!Court : Patna
Decided on : Dec-15-1999
..... the counter-affidavit reiterating the very same fact which has been asserted in the writ application. the scheme was introduced by the finance (no. 2) act, 1998, and the same is contained in chapter iv of the finance act and consists of sections 86 to 98 (both inclusive) as also a schedule. the scheme has been introduced by the government ..... and outstanding tax against the assessee for the said assessment year was collected by way of adjustments from the refunds of the assessment year 1994-95 under section 245 of the income tax act and the excess balance amount was refunded to the petitioner. the amount was adjusted on 26-8-1998, much before the commencement of ..... the respondent-commissioner on the ground that there is no outstanding demand against him as the demand has 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 .....
Tag this Judgment!Court : Patna
Decided on : Jan-18-1999
..... to the satisfaction of the asstt. collector of central excise that such furnace oil or heavy petroleum stock is so used, and(2) the procedure set out in chapter x of the central excise rules, 1944 is followed.'5. succinctly stated the case of the petitioner is that the partial oxidation process by which the fertilizer is manufactured ..... purpose of manufacture of fertilizer by the partial oxidation process, the petitioner ap-plied for permission to procure l.s.h.s. and f.o. under rule 192 of chapter x of the rules and the same was granted by the collector. consequently the petitioner obtained requisite licence for receiving l.s.h.s. and f.o. free ..... the appeals which were instituted in the purported exercise of power of review under section 36(2) of the central excises and salt act, 1944 (as amended), since under the amended section 36, amended by finance (no. 2) act, 1980, which came into force on 21.08.1980, the provision vesting power in the central government to review the decision of .....
Tag this Judgment!Court : Patna
Decided on : Sep-15-1999
..... is equally covered by the relevant circular f. no. 285/160/90-it(inv.)/190, dated february 7, 1992, issued by the government of india, ministry of finance, which says that income escaping assessment up to a sum of rs. 25,000 is immune from prosecution. this notification was considered by a learned single judge of ..... penalty or interest chargeable or imposable under this act. it follows as a matter of necessary implication that failure to disclose the source of income, in contradistinction to the failure or refusal to disclose the corpus/ ..... aforesaid provisions that prosecution can lie only if a person wilfully attempts in any manner whatsoever to evade any tax, penalty or interest chargeable or imposable under this act, in the present case, there is no allegation that the petitioners failed to disclose any taxable income which could have resulted in evasion of any tax, .....
Tag this Judgment!Court : Patna
Decided on : Dec-08-1999
..... or against whom have and cry has been raised. but they do not have the power of investigation including the power to submit report under chapter xii, cr.p.c. neither any of the three acts mentioned above inclusive of the rules framed thereunder, nor cr.p.c. gives them any such power. even the manual does not confer any ..... ,' as used in this section with reference to any village-policeman, means the village for which such village-policeman is appointed.the rural police act also does not empower the chaukidar to make investigation under chapter xii, cr.p.c. he can only arrest a proclaimed offender or a person who commits the offence or against whom a hue and ..... offence. 4. the question as to who is the 'police officer' within the meaning of section 25 of the evidence act has been well settled by the apex court holding that a person on whom power to investigate under chapter xii of the code of criminal procedure (hereinafter referred to as cr.p.c.), including the power to submit the report .....
Tag this Judgment!Court : Patna
Decided on : Aug-26-1999
..... of tribunal for expeditious adjudication of disputes relating to recovery of debts to the bank and financial institutions. in section 17 of chapter iii of the said act the jurisdiction, powers and authority of tribunals are enumerated. section 17 of the act is set out below :-- '17. jurisdiction, powers and authority of tribunals. -- (1) a tribunal shall exercise,on and from the appointed ..... ; provided that nothing in this sub-section shall apply to any appeal pending before a high court or any order passed under chapter ix of the code of criminal procedure, 1973 before the commencement of the family courts (amendment) act, 1991. (3) every appeal under this section shall be preferred within a period of thirty days from the date of judgment or .....
Tag this Judgment!Court : Patna
Decided on : Aug-05-1999
..... chapter, section 72 contains a provision with regard to the amendment/ substitution made under order xxi of the code. ..... respect of transactions already passed, it should be presumed to be intended not to have retrospective effect unless the intention is manifested by the 'provision of the act either expressly or impliedly. so far as the statute dealing with the procedure is concerned, it is presumed to be retrospective unless a different inference appears from ..... under the decree.15. the code was amended by the code of civil procedure (amendment) act, 1976 (act 104 of 1976) with a view to eliminate the delay in disposal of the cases. it brought about many substantial changes. chapter iii of the act contained the provision with regard to the amendment of the orders. under the said .....
Tag this Judgment!Court : Patna
Decided on : Sep-13-1999
..... llj-1113 at 1123: '11. the founding fathers of the constitution cognizant of the reality of life wisely engrafted the fundamental rights and directive principles in chapters iii and iv for a democratic way of life to every one in bharat republic, the state under article 38 is enjoined to strive to promote ..... been challenged. then thequestion, whether the petition committeehad any jurisdiction to do so or not wouldhave become relevant. the petitioners,however, did not question any act of thepetition committee at any stage earlier totheir objecting to the impugned actions. actions which appeared to affect thepetitioners have been taken by the jointlabour commissioner and ..... the petitioner filed an amendment petition in the aforesaid suit which was allowed vide order, dated february 21, 1994. the plaintiff, kay pee and company challenged the order, dated february 21, 1994, by filing civil revision no. 211/1994(r) which was dismissed by this court on november 18, 1995. it is further stated in the .....
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