Court : Jharkhand
Reported in : (2008)218CTR(Jharkhand)176; [2008]301ITR156(Jharkhand); [2008(1)JCR362(Jhr)]
..... during the period commencing on the 1st day of october, 1991 and ending on the 30th day of september, 2005 in response to a notice served under this section and;(b) subsequently a notice has been served under sub-section (2) of section 143 after the expiry of twelve months specified in the proviso to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the finance act, 2002 (20 of 2002; but before the expiry of the time limit for milking the assessment, re-assessment ..... or re-computation as specified in sub-section (2) of section 153, every such notice referred to in this clause shall be deemed to be a valid notice;provided further that in a case:(a) where a return has been furnished during the period commencing on the 1st day of october,, 1991 and ending on the 30th day of september, 2005 .....
Tag this Judgment!Court : Jharkhand
Reported in : 2005(1)BLJR581; [2005(1)JCR130(Jhr)]
..... prayed :-(i) for a declaration that the bihar finance act, 1981 and the relevant rules framed therein and the notification issued in exercise of powers under the act will continue to operate in the state of jharkhand till any amendment is made under the provisions of section 84 of the bihar reorganization act, 2000. ..... in exercise of power under section 85 of the bihar reorganization act, 2000, the state of jharkhand has adopted various acts of the then existing state of bihar including the bihar finance act, 1981'and the bihar sales tax rules ..... 96, dated 4.4.1994 in exercise of power conferred under section 7(3)(b) of the bihar finance act, 1981 whereby procedures and the conditions were laid down for grant of exemption from payment of tax on the products of the new industrial units possessing exemption ..... bihar (before creation of new state of jharkhand) and the same is still operative even after creation of the state of jharkhand under the provisions of the bihar reorganization act, 2000, in view of the provisions as contained in section 2(f) read with sections 84 and 91 of the said act, further relief was prayed for quashing the order dated 24.2.2001 (annexure-6) passed by the deputy commissioner, commercial taxes, east circle, ranchi whereby he refused to give ..... patlipurtra circle, patna, after necessary enquiry regarding the eligibility the petitioner was granted exemption certificate in form 'khha-i' dated 4.8.1999 (annexure-5) valid for the period from 1.11.1997 to 30.10.2005. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008(2)JCR174(Jhr)]
..... therefore, they are liable to pay tax, but they have not got themselves registered as 'dealer' nor did they file any such application for such registration and, therefore, under section 17 (5) of the bihar finance act they are liable to pay tax for the last four financial years and, accordingly, the sales tax was assessed for the financial years 2001-02 to 2004-05.pursuant to the said ..... amendment the definition of sale within the meaning of section 2 (t) of bihar finance act, was amended ..... to the non-employee indoor patients admitted in tmh for treatment for which tmh realizes charge, comes within the purview of 'sale' as defined under section 2(t) of the bihar finance act, 1981, so as to make tmh liable to get themselves registered as 'dealer' under the bihar finance act and whether they are liable to pay sales tax on such supply of medicines, surgical items, vaccines and x-ray items etc, to the indoor patients, ..... (iii) to quash the notice dated 31/3/2005 contained in annexure- 3 to the writ application issued by the deputy commissioner, commercial taxes, urban circle, jamshedpur, asking the petitioner to explain as to why an action be not taken against it ..... tmh was made on 02/09/2005 by a team of ..... 23/03/2005 ..... local market are purchased from outside the state also but such purchases is very less.the enquiry report further reveals that one bill dated 23/03/2005 being bill no. ..... 261 dated 05/05/2005 issued by the deputy commissioner, commercial taxes, urban circle, jamshedpur, whereby the .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008(1)JCR353(Jhr)]
..... it is submitted on behalf of the petitioner that the show-cause notice (annexure-10) issued under section 73 of the finance act, 1994, is time barred; as it has been issued after expiry of one year i.e. ..... 1.2,81,67,825/- by suppressing the correct taxable value and thereby violated the provisions of section 67 and 68 of the chapter-v of the finance-act, 1994 read with rule 6 of the service tax rule, 1994.4. ..... 12,81,67,825/-(rupees twelve crate eighty one lakh sixty seven thousand eight hundred twenty five only) as per enclosed annexure-i & ii should not be recovered from them under provisions of section 73 of finance act, 1994 for contravention of section 67 & 68 of the finance act, 1994.2. ..... a separate penalty should not be imposed and recovered from them under section 77 of the finance act, 1994.6. ..... interest should not be recovered from them under section 75 of the finance act, 1994.4. ..... a penalty should not be imposed and recovered from them under section 78 of the finance act, 1994;3. ..... what it appears that the petitioner, who is the manufacturer of machine and machine parts, falling under chapter-84 and 85 of the first schedule of the central excise tariff act, 1985, was registered as service tax assessee and it was providing services under the categories of consulting engineers services, commissioning and installation services, repairs and maintenance services, construction services and goods transport agencies .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(3)JCR110(Jhr)]; [2004]138STC319(Jharkh)
..... learned counsel for the department submitted that even though rule 26-a(3)(i) of the sales tax rules provided that the person making the deduction under section 25-a(1) was responsible for depositing the amount in treasury under section 25-a(3) of the bihar finance act by a separate treasury challan in form xvii in quadruplicate in respect of each works contractor, he normally deposited the money deducted as a whole and not in ..... we are also satisfied that the commercial taxes department should be directed to invoke section 25-a(6) of the bihar finance act and to take appropriate proceedings against those who had deducted the tax at source and who had not deposited the same into the treasury in compliance with rule 26-a ..... learned counsel for the petitioner, on the other hand, submitted that section 43 of the bihar finance act was very clear in its term and the assessee could not be deprived of the interest due to it on the alleged ground of delay in verifying ..... the tate iron and steel company limited, as enjoined by section 25a of the bihar finance act, deducted tax at source and deposited the same with the sales tax department.sub-sequently, in the decision in the ..... way in avoiding delay in refunding the amount due to an assessee and prevent the running of interest in terms of section 43 of the bihar finance act, thereby leading to a saving for the government. ..... though the legislature amended the section, subsequent thereto, the amended provision was also declared ultra vires .....
Tag this Judgment!Court : Jharkhand
Reported in : [2004(3)JCR455(Jhr)]; [2005]140STC134(Jharkh)
..... in the result, the writ petition is allowed and section 25- a(1) of the jharkhand finance act as amended by section 6 of the notification dated 2.1.2002 to the extent it amends section 25-a of the jharkhand finance act is struck down as unconstitutional. ..... what the state of jharkhand did was to merely introduce the third proviso to section 25-a of the finance act by amending the jharkhand finance act, 2001. ..... challenge was upheld to the extent of the division bench holding that section 25-a of the bihar finance act, to the extent it related to transfer of properties in goods taking place in the 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 in 'decided goods' within the meaning of sections 14 and 15 of the central sales tax act must be held to be ultra vires entry 54 of the state list read ..... 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 92-a of the union list and article 286 of the .....
Tag this Judgment!Court : Jharkhand
Reported in : [2004(2)JCR385(Jhr)]; [2006]144STC547(Jharkh)
..... the petitioner has no liability for tax in the state of bihar under the bihar finance act (now jharkhand finance act), pursuant to these contracts, since in terms of the contracts, the sales are inter-state sales coming under section 3 of the central sales tax act on which central sales tax is payable and is being paid by the petitioner at hyderabad in the state of andhra pradesh. ..... an order on 31.8.1989 holding that the contracts are one and the same, that sales took place in terms of the contract at jamshedpur and as such the petitioner was exigible to sales tax under the bihar finance act and directed that proceedings under section 17(5) of the act be started and this was followed by a notice under section 17(5) of the act. ..... the petitioner received a notice under section 33(1) of the bihar finance act stating that on verification it was found that the petitioner company was not submitting its return in relation to its works contract with tisco. ..... the petitioner contends that there was no sale within the bihar finance act taking place within the state of bihar (now jharkhand) and that the order, annexure 6 holding otherwise was illegal and was liable to be interfered with. ..... even if the said finding is correct, (we are not pronouncing one wayor the other on it), it has to be considered whether it would not still be a sale coming within section 3 of the central sales tax act in the light of various decisions on that aspect, including the decisions referred to above. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2006(3)JCR518(Jhr)]
..... further, according to the respondents, the provision of section 12 of the bihar finance act is not applicable in these cases, as the said provision relates to the goods, ..... constitutional provision of law says that particular deductions would be provided but unfortunately nothing is provided in relation to the other charges either in section 21 itself or in the rules framed in exercise of the powers conferred by section 58 of the bihar finance act xx xx xx xx31. ..... the petitioner has failed to produce any document in support of its claim and also could not produce form-ix, which is a precondition for availing concessional or special rate of tax under section 13 of the bihar finance act, 1981. ..... section 24 of the bihar finance act prescribes limitation in the matter of completion of assessment proceeding and reassessment in pursuance of an order, passed in appeal, ..... period of limitation for completion of assessment proceeding- except a proceeding under sub-section (5) of section 17, section 18 and sub-section (1) of section 19 no proceeding for assessment of the tax payable by a dealer under this, part in respect of any period shall be initiated and completed except before the expiry of four years from the expiry of ..... it was held that after the 46th amendment, the works contract, which was an indivisible one, is by a legal fiction altered into a contract, which is divisible into one for sale of goods and the other for supply ..... of 2005 are ..... 2005 ..... 533 of 2005, which relate ..... 2005 ..... 2005 ..... 2005 ..... 2005 .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(4)JCR184(Jhr)]; [2006]146STC102(Jharkh)
..... here, once we exclude the revised returns filed by the assessee which the assessee was bound to do within the time fixed by section 16(4) of the bihar finance act, the only factual material available before the assessing authority was the return filed by the assessee and the claim made by the assessee that the sales were inter-state sales. ..... after the period prescribed by section 16(4) of the bihar finance act for filing revised returns had expired, the assessee made applicatiqns on 1.3.2002, copies of which are annexed as annexure 1 series to these writ petitions, along with what it called revised returns. ..... in fact, before us, learned counsel for the assessee argued that the revised returns were not under the bihar finance act, but were filed on the basis that amounts paid by the assessee towards tax were paid under a mistake of law and the assessee was entitled to get refund of the same. ..... under section 16(4) of the bihar finance act, if a dealer having furnished a return discovered any omission or wrong statement in that return, he may furnish a revised return in the prescribed manner to the prescribed authority at any time by 31st july of the year following the accounting ..... the revised returns were admittedly filed only on 1.3.2002, well beyond the time prescribed in that behalf by section 16 of the bihar finance act. ..... the writ petitions are filed to quash the orders of assessment for the respective years under the central sales tax act and under the bihar finance act. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008(2)JCR267(Jhr)]; (2008)18VST289(Jharkh)
..... dhanbad purported to be under section 46(4) of the bihar finance act, 1981 on the ground, inter alia, that the joint commissioner has no jurisdiction to entertain application under section 46(4) of the bihar finance act, 1981 and further for quashing the final order dated 18.12.2007 passed by respondent no. 3. ..... a consolidated act was passed amending the law relating to levy of tax for sale and purchase of goods called bihar finance act, 1981. ..... section 10 of the bihar finance (amendment) act, 1984 reads as under:(10) amendment of section 46 of bihar act v. ..... pursuant to the order passed by the appellate authority, the assessing officer, vide orders dated 14th and 29th december, 2005 determined the liability of the petitioner in pursuance of the observations and directions made in the appellate order. ..... it is stated that pursuant to the order of remaned, the assessing officer passed final order on 14th and 29th december, 2005 determining the liability of the petitioner. ..... it is stated by the petitioner that on 10.3.2005 application was filed for refund of excess amount of tax after adjustment of the amount to be paid by the petitioner. ..... the petitioner moved the joint commissioner in appeal who remanded the matter of assessing officer for fresh assessment in terms of the orders dated 10.3.2005 and 27.4.2005. ..... on 10.10.2005, the deputy commissioner of commercial taxes. ..... and presently under the provisions of jharkhand value added tax, 2005. .....
Tag this Judgment!