Court : Patna
..... alternatively, learned counsel for the petitioner submitted that the petitioner is paying additional tax of one per cent under section 6 of the bihar finance act, 1981 and as such to that extent his liability for payment of additional tax has to be reduced in terms of ..... aforesaid notification reads as follows:'where an importer of scheduled goods liable to pay tax under sub-section (2) of section 3 of the ordinance becomes liable to pay tax under the bihar finance act, 1981 by virtue of sale of such scheduled goods, his liability under the bihar finance act, 1981 shall be reduced to the extent of tax paid under the ordinance.'9. ..... dated may 30, 2002 and june 24, 2002 issued by the deputy commissioner, commercial taxes, patna special circle, patna, directing the petitioner to deposit the amount of sales tax under the provision of the bihar finance act which he has not paid by claiming the same to be adjusted towards the entry tax already paid by it under the provisions of the bihar tax on entry of goods into local areas for consumption, use ..... the learned counsel appearing for the petitioner submitted that there is liability to pay tax under the bihar finance act with regard to goods which is a cement and once the petitioner is liable to pay tax under the bihar finance act on cement, he is entitled to reduction of the liability of tax to the extent of the tax paid under the act though it may be that with regard to certain quantity of cement it is not entitled to pay sales tax by .....
Tag this Judgment!Court : Patna
..... period of five years from 1st january, 1990 to 31st december, 1994 on the following conditions:1(a) the industrial units availing of the facility of the special rate of tax on purchase of raw materials under section 13 of the bihar finance act, 1981 shall not be eligible for the above set-off facility ;(b) this facility shall be limited to the corresponding conversion of the direct raw materials into finished product and bihar sales tax payable ..... of the powers conferred by section 22 of the bihar finance act, 1981 (bihar act no. ..... condition in this that those industrial units who pay tax at special rate on purchase of raw material under section 13 of the bihar finance act, 1981, they will not get the facility of set-off under this notification. ..... 1990, in exercise of the powers vested in it under section 22 of the bihar finance act, 1981. ..... the reason stated in annexure 5 is that the dealer is registered under section 13 of the bihar finance act and 'the facility of purchasing raw material' at concessional rate is available ..... , in annexure-5 order has proceeded on the basis that since the petitioner has got a 'facility to pay tax' at the concessional rate under section 13 of the bihar finance act, the facility of set-off will not be available under s. o. no. ..... 2 began to create difficulties from march, 1992, and insisted that the petitioner should first deposit the entire amount of sales tax collected by it on sales of manufactured goods and file, details of his claim for set-off in .....
Tag this Judgment!Court : Patna
..... it was next contended that in any event, the policy decision shall operate despite non-publication of the notification under section 7(3) of the bihar finance act as the state is bound thereby and it is stopped and precluded from demanding the sale tax in view of its own policy decision.the learned counsel in support of the aforementioned contentions ..... on behalf of the state, on the other hand, submitted that in terms of the policy decision dated 10.6.1993 itself (annexure-3) a notification under section 7(3) of the bihar finance act is required to be published and the terms and conditions for grant of exemption are required to be fixed.10. ..... before the coming into force of the ordinances the authorities of the state, therefore, had the power to grant permission for payment of tax under a composition scheme for a period exceeding six months and in that state of affairs, it was permissible for the petitioner ..... created in terms of the first proviso, it is presumed that the authority had no statutory power to grant permission to the petitioner for payment of its liability by way of composition scheme, it necessarily follows that the authorities acted beyond the scope of and contrary to the statutory directions. ..... law that the promissory estoppel cannot be used compelling the government or a public authority to carry out a representation or promise which is prohibited by law or which was devoid of the authority or power of the officer of the government or the public authority to make. .....
Tag this Judgment!Court : Patna
..... 4 holding that the petitioner is liable to pay sales-tax after 15-11-2000 on sale of goods earlier exempted by exemption certificate dated 20-12-1995 granted in favour of it under section 7 (3)(b) of the bihar finance act in terms of the industrial policy of the state for a period from 1-4-1998 to 31 -3-2007 and directed it to make the payment of sales-tax on a date specified in the order. ..... 479 which was published in the official gazettee on the same date, the state government issued an exemption notification in exercise of power under section 7 (3)(b) of the bihar finance act. ..... that the notification issued under section 7 (3)(b) of the bihar finance act in terms of the industrial policy was applicable to the erstwhile state of bihar and even after its bifurcation into two states, the benefit granted by the notification will be extended to the entire erstwhile state of bihar including the area which has now fallen into the state of jharkhand under section 84 of the bihar re-organisation act, 2000 (hereinafter referred to as the act) and the authorities have ..... thus, the exemption notification issued under section 7 (3)(b) of the bihar finance act being a law will be binding upon both the successor states in terms of the provisions under section 84 of the act unless otherwise is provided or the law is adapted under section 85 of the act. 21. ..... the exemption was granted to the unit under section 7 (3)(b) of the bihar finance act while it was in the erstwhile state of bihar. .....
Tag this Judgment!Court : Patna
..... after submission of charge- sheet the learned judicial magistrate, ist class, nawada vide its order dated 10.12.1997, took cognizance of offences under sections 467, 468, 471, 420, 120b of the indian penal code and 49(2)(a)(b)(c)(f) of the bihar finance act and directed for summoning the accused i.e. ..... in both the cases it is evident that the learned magistrate has not taken notice that at the time of taking cognizance, sanction issued by the commissioner as per provision contained in section 49(5) of the bihar finance act was condition precedent and in absence of such sanction cognizance order was not required to be passed. ..... 29279 of 2000 on the ground that the learned magistrate in absence of sanction for prosecution in view of section 49(5) of the bihar finance act, 1981 was not authorized to take cognizance of offence and on this ground alone the order of cognizance in both the aforesaid cases are liable to be set aside. ..... 385 of 2000 whereby the learned magistrate had taken cognizance of offences under sections 467 , 468, 471, 420, 120b of the indian penal code and section 48(2)(f) and section 48(7) of the bihar finance act (correctly section 49) and directed for summoning the petitioner. ..... 25 of 1998 whereby prayer for setting aside the order of cognizance of offences passed by learned chief judicial magistrate nawada under sections 467, 468, 471, 420, 120(b) of the indian penal code and section 49(2) of the bihar finance act in nawada p.s. .....
Tag this Judgment!Court : Patna
..... after submission of charge- sheet the learned judicial magistrate, ist class, nawada vide its order dated 10.12.1997, took cognizance of offences under sections 467, 468, 471, 420, 120b of the indian penal code and 49(2)(a)(b)(c)(f) of the bihar finance act and directed for summoning the accused i.e. ..... in both the cases it is evident that the learned magistrate has not taken notice that at the time of taking cognizance, sanction issued by the commissioner as per provision contained in section 49(5) of the bihar finance act was condition precedent and in absence of such sanction cognizance order was not required to be passed. ..... 29279 of 2000 on the ground that the learned magistrate in absence of sanction for prosecution in view of section 49(5) of the bihar finance act, 1981 was not authorized to take cognizance of offence and on this ground alone the order of cognizance in both the aforesaid cases are liable to be set aside. ..... 385 of 2000 whereby the learned magistrate had taken cognizance of offences under sections 467 , 468, 471, 420, 120b of the indian penal code and section 48(2)(f) and section 48(7) of the bihar finance act (correctly section 49) and directed for summoning the petitioner. ..... 25 of 1998 whereby prayer for setting aside the order of cognizance of offences passed by learned chief judicial magistrate nawada under sections 467, 468, 471, 420, 120(b) of the indian penal code and section 49(2) of the bihar finance act in nawada p.s. .....
Tag this Judgment!Court : Patna
..... after filing of the charge-sheet, the learned chief judicial magistrate vide its order dated 8.3.2001, took cognizance of offence under sections 420, 467, 468/34 of the indian penal code and sections 49(2) & 49(3) of the bihar finance act, and for disposal, transferred the case record to the court of sri n.k. ..... 30 of 2000, for the offences under sections 420, 467, 468/34 of the indian penal code and sections 49(2)(g) & 49(3)(d) of the bihar finance act against six accused persons including the aforesaid two ..... of 1992 (ganesh kumar agrawal vs the state of bihar) and other analogous cases wherein, this court has held that in absence of sanction issued by the commissioner, commercial taxes as required under section 49(5) of the bihar finance act order of cognizance would not be sustainable.7. ..... , no step was taken on behalf of the company and as such, it was alleged that, company in question had violated the provisions contained in sections 49(2)(g) & 49(3)(d) of the bihar finance act which is a cognizable offence under section 49(c) of the act. ..... suddenly, on 2.3.2000, the sales tax department issued show cause notice to the company fixing 27.3.2000 as the date of hearing in relation to the amount of tax in question for the period 1996-97, 1997-98, 1998-99 & 1999-200. ..... 34,06,316.13 whereas, after 17.9.1997, set off was not permissible under the rules ..... the company had submitted return, and unauthorisedly claimed set off during the financial years 1996-97, 1997-98, 1998-99 & 1999-2000. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (1997)63ITD113(Pat.)
..... of an assessee-company which carries on business in food grains which are stored in its own godown constructed for that purpose.the value of such godowns, in our view will not be regarded as assets for the purpose of section 40(3)(vi) of finance act, 1983 as the godowns are used by the assessee for its own business the business being purchase and sale of food grains and not as a means of earning income by letting out the godown as we find in the ..... godowns were-not used by the assessee for the purpose of 'its own business', a legal pre-condition and instead used for the purpose of earning income, they work liable to pay wealth-tax under section 40(3)(vi) of the finance act, the learned accountant member holding otherwise was of the opinion that the godowns, on the facts and in the circumstances of the case will stand excluded from the definition of term 'assets' as appearing in the ..... being aggrieved with the conclusion of the appellate commissioner of wealth-tax (a/c) in first appeal that the assessee is liable to wealth-tax as per section 40(3)(vi) of the finance act, 1983 in respect of the value of the immovable property which are godowns let out to food corporation of india (fci), and tdc the present second appeal to this tribunal is filed by the assessee-company. ..... brother very carefully, but have difficulty in agreeing with the conclusion therein.a separate order is, therefore, being passed by me.2. .....
Tag this Judgment!Court : Patna
..... was alleged that subsequently, it was found that no goods were available at the office of the transporter and as such it was alleged that the petitioners had committed offences under sections 49b and 39(3-b) of the bihar finance act and 420 of the indian penal code. ..... magistrate was satisfied that no offence under section 420 of the indian penal code and section 49 of the finance act was made out.3. ..... on 27.6.1996 and after delay of more than three years, charge sheet was submitted on 30th december,1999 against both the petitioners for the offence under sections 406 and 420 of the indian penal code and 49(3-d) of the bihar finance act. ..... the record reveals that the petitioners were also imposed penalty for violation of the provisions of the finance act and they deposited the penalty amount and only thereafter release order was issued. ..... since the transporter had violated certain provisions of the bihar finance act, the transport company was imposed penalty of rs.77,822.16 ..... , who are manager and owner of a transport company, namely, capital transport, are before this court, while invoking its inherent jurisdiction under section 482 of the code of criminal procedure with a prayer to quash the order dated 22.3.2001 passed in g.r. ..... stated that there was specific direction not to release the goods loaded over the truck without prior permission of the authority concerned and as such violation of that condition amounted to commission of offence under section 406 of the indian penal code.6. .....
Tag this Judgment!Court : Patna
..... the petitioners are not registered under the bihar finance act and as such their tender has rightly been rejected, further case of the state is that no doubt the registration under the sates tax depends upon the liability to pay tax under the charging section of the bihar finance act after the specified quantum of turn over exceeds. ..... the meaning of the expressions used there must, therefore, be so interpreted that if attempts to solve the present problem of distribution of power and rights of the different states in the union of india and anticipate the future contingencies that might arise in a developing organism. ..... the contents of economic unity by the people of india would necessarily include the power to grant exemption or to reduce the rate of tax in special cases for achieving the industrial development or to provide tax incentives to attain economic equality in growth and development. ..... it is part and parcel of a single constitutional instrument envisaging a federal scheme and containing general scheme conferring legislative powers in respect of the matters relating to list ii of the 7th schedule on the states. ..... article 303 of the constitution contains a provision with regard to restrictions on the legislative powers of the union and of the states with regard to trade and commerce. ..... it will be wrong to denude the people of the state of the right to grant exemptions which flow from the plenary powers of legislative needs in list ii of the 7th schedule of the constitution. .....
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