Judgment Search Results Home > Cases Phrase: finance act 2007 section 127 amendment of section 32n Court: jharkhand Page 2 of about 46 results (0.072 seconds)

Shree Jagdamba Coke Industries (P) Ltd. Vs. the State of Jharkhand and ...

Court : Jharkhand

Reported in : [2008(1)JCR572(Jhr)]

..... above, the petitioner is not only challenging the order dated 17.8.2006 whereby suo motu revision petition under section 26(4) of the bihar finance act, 1981 was initiated, but also challenging the final order dated 8.5.2007 passed in the said suo motu revision proceedings. the revenue being aggrieved by part of the order dated ..... hearing the parties passed final order on 8.5.2007. at the very outset, it is stated that as against the final order, the petitioner ..... taxes, however, passed final order on 8.5.2007 and quashed the revision assessment orders passed both under cst act and bst act.3. in the counter affidavit, the respondents' case is that as against the notices issued by the respondent under section 46(4) of the bihar finance act, the petitioner submitted show cause and the authority after .....

Ms Vijeta Projects and Infrastructures Limited Through Its Managing Di ...

Court : Jharkhand

..... thereof. this would go a long 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. similarly, 5. a dealer entitled to refund will also be entitled to get the refund within the period ..... the petitioner that for the rest of the assessment year, there is no revision by the state government. thus, the amount to be refunded for the financial year 2007 08 remained as it is. the petitioner is accepting the revision in the refund carried out by the respondents for the financial year 2008 09.5. it is ..... for getting directions upon the respondents to refund the excess amount of tax deducted at source (tds) by the respondents state government. this amount is for the financial years 2007 08 and 2008 09. for these financial years, the assessments have already been completed by the respondents state authorities. these assessment orders are at annexure 1, 1/1, .....

Dilip Kumar Jaiswal Vs. Union of India Through Central Excise and Serv ...

Court : Jharkhand

..... delay is approximately sixteen months. the appeal was preferred after sixteen months from the date of which the order in original was passed. for ready reference section 85 of the finance act, 1994 reads as under: 85. appeals to the [commissioner] of central excise (appeals)- [(1) any person aggrieved by any decision or order passed ..... (appeals) while dismissing the appeals preferred by the petitioners of appeal nos. 107 to 114/ ran/ 2014 as delay was not condonable under section 85(3a) of the finance act, 1994. it has further been submitted by counsel appearing on behalf of union of india that it has specifically been mentioned in the order ..... the following facts and reasons:- (i) order in original was passed by additional commissioner central excise on 31st december, 2012 which is appellable under section 85 (3-a) of the finance act, 1994. the period of limitation is sixty days. delay can be condoned by commissioner (appeals) if there are reasonable reasons. but commissioner (appeals .....

Ms T a Enterprises Through Its Proprietor Sanjeev Kumar Jha Vs. The Un ...

Court : Jharkhand

..... delay is approximately sixteen months. the appeal was preferred after sixteen months from the date of which the order in original was passed. for ready reference section 85 of the finance act, 1994 reads as under: 85. appeals to the [commissioner] of central excise (appeals)- [(1) any person aggrieved by any decision or order passed ..... (appeals) while dismissing the appeals preferred by the petitioners of appeal nos. 107 to 114/ ran/ 2014 as delay was not condonable under section 85(3a) of the finance act, 1994. it has further been submitted by counsel appearing on behalf of union of india that it has specifically been mentioned in the order ..... on the following facts and reasons: (i) order in original was passed by additional commissioner central excise on 31st december, 2012 which is appellable under section 85 (3-a) of the finance act, 1994. the period of limitation is sixty days. delay can be condoned by commissioner (appeals) if there are reasonable reasons. but commissioner (appeals .....

Ms Ramchandra Singh Through Its Proprietor Ramchandra Singh Vs. The Un ...

Court : Jharkhand

..... delay is approximately fifteen months. the appeal was preferred after fifteen months from the date of which the order in original was passed. for ready reference section 85 of the finance act, 1994 reads as under: 85. appeals to the [commissioner] of central excise (appeals) [(1) any person aggrieved by any decision or order passed ..... commissioner(appeals) while dismissing the appeals preferred by the petitioners of appeal nos. 107 to 114/ran/2014 as delay was not condonable under section 85(3a) of the finance act, 1994. it has further been submitted by counsel appearing on behalf of union of india that it has specifically been mentioned in the order ..... following facts and reasons:4. (i) order in original was passed by additional commissioner central excise on 31st january, 2013 which is appellable under section 85 (3 a) of the finance act, 1994. the period of limitation is sixty days. delay can be condoned by commissioner (appeals) if there are reasonable reasons. but commissioner (appeals .....

Larsen and Toubro Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : 2008(56)BLJR2126; [2008(3)JCR698(Jhr)]; (2009)24VST233(Jharkh)

..... back by the supreme court in terms of order dated 23rd july, 2007 passed in civil appeal no. 3188 of 2007.2. the writ petition was filed by the petitioner challenging the order of re-assessment dated 5/5/2006 passed under sections 17(3) and 19 of the bihar finance act. the writ petition was dismissed by this bench on 27/11/ ..... 2006 holding that the petitioner may avail the statutory remedy of appeal against the assessment order as provided under the act ..... the petitioner also challenged the vires of rule 13a of the bihar sales tax rules, 1983 as amended by notification dated 01.2.2000 and also section 21(1)(a)(1) of the bihar finance act, 1981 on the ground, inter alia, that such provisions are unworkable and ultra vires in view of the law laid down by the supreme court .....

Larsen and Toubro Limited Vs. the State of Jharkhand and ors.

Court : Jharkhand

Reported in : 2007(1)BLJR694; [2007(1)JCR542(Jhr)]

..... would be useful first to refer section 19 of the bihar finance act, 1981 which reads as under:19. turnover of registered dealer escaping assessment - (1) if upon information which has come into his possession, ..... part of the audit opinion and applied his independent mind before passing the impugned order. learned counsel drew our attention to the explanation of section 19 of the finance act and submitted that the impugned order is perfectly in accordance with law.6. before appreciating the rival submissions made by the learned counsels, it ..... by the deputy commissioner, commercial taxes, urban circle, jamshedpur, pursuant to the order dated 27.2.2006 passed under the provision of section 19(2) of the bihar finance act, 1981 and further for quashing the entire proceedings of reopening of the assessment proceedings on the basis of audit objection in respect of assessment .....

G.B. Engineers Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : 2003(2)BLJR1643; [2003(3)JCR450(Jhr)]

..... said by 15.12.2001. in these circumstances, notwithstanding the fact that the petitioner might not have been entitled to interest for the refund, under section 43 of the bihar finance act of its strict construction, we are of the view that the petitioner ought to be awarded some interest for the period subsequent to 15.12.2001 ..... that situation, though it may be somewhat harsh on the assessee, the fact remains that interest could not be ordered to be paid on the basis of section 43 of the bihar finance act. 7. but we find another aspect arising in this case. in the prior judgment wp (t) no. 4039 of 2001 rendered on 15.10.2001, ..... the refund vouchers have been honoured and the amounts paid. according to counsel for the petitioner, the amounts refunded did not include the interest payable under section 43 of the bihar finance act, counsel points out that in the earlier judgment also this court had directed that interest as permissible by statute is payable. according to counsel, though the .....

Man Singh, Partnership Firm Vs. State of Jharkhand Through the Commiss ...

Court : Jharkhand

Reported in : [2003(3)JCR333(Jhr)]; [2006]143STC6(Jharkh)

..... the assessing authority has not erred in completing the assessment. counsel further submitted that the petitioner should have sought a reference in terms of section 48 of the bihar finance act and where such an alternative remedy was available, it is not proper for this court to exercise its jurisdiction under article 226 of the ..... reason to interfere with the order of the appellate authority. accordingly the revision was dismissed. the assessee did not seek a reference in terms of section 48 of the bihar finance act. but, rather, it has filed this writ petition under article 226 of the constitution of india, challenging the decision of the revisional authority.2 ..... appeal was dismissed. feeling aggrieved by the dismissal of the appeal, the assessee filed a revision before the commercial taxes tribunal, jharkhand under section 46 of the bihar finance act. it was again argued before the revisional authority that the assessing authority had erred in proceeding on the basis of rule 13 a of the .....

Chhotanagpur Refractories Vs. State of Bihar and ors.

Court : Jharkhand

Reported in : 2001(49)BLJR36

..... decisions taken in the industrial policy itself. in this view of the matter, any notification issued by government order in exercise of power under section 7 of the bihar finance act, if is found to be repugnant to the industrial policy declared in a government resolution, then the said notification must be held to be ..... supra), where their lordships observed : 'coining to the second question, namely, the issuance of notification by the state government in exercise of power under section 7 of the bihar finance act, it is true that issuance of such notifications entitles the industrial units to avail of the incentives benefits declared by the state government in its own ..... business of refractories. the case of the petitioner is that it is a registered dealer having registration no. rn (s) 149(r) granted under section 14 of the bihar finance act. the government of bihar came up with an. industrial policy known as industrial policy 1995. the said policy lays down the provision for removing the .....