Court : Jharkhand
Reported in : 2003(51)BLJR915; [2003(3)JCR725(Jhr)]
..... officer can reject the nomination as provided under sub-section (2) of section 36 of the act. admittedly, the petitioner failed to assign any reason for non-submission of the proforma supported with an affidavit on the day of scrutiny though ..... satisfy himself that a candidate is qualified and not disqualified. in order to be satisfied the returning officer has duly been authorized under sub-section 2 of the section 36 of the act to hold an enquiry on his own motion though summary in nature and if defect is found in the nomination paper, the returning ..... to conduct enquiry for rejection of nomination in absence of proforma though summary in nature and even there is no specific enunciation under sub-section (2) of section 36 of the act about attaching proforma supported with affidavit, the returning officer is entitled to satisfy himself by obtaining information in such proforma with affidavit in the .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(4)JCR121(Jhr)]
..... , have not appeared and contested the case by filing any counter-affidavit. in the absence of any counter-affidavit on their behalf and also taking into consideration the finance department's circular it can safely be held that those account clearks who have been given the new pay scale after merger of the pay scale are not entitled ..... a.k. sahani, learned counsel for the petitioner and mr. a.k. metha, learned counsel for the respondents.5. it has not been disputed that as per the finance department's circular those junior account clerks whose pay scale was merged and who were place in the scale of rs. 730-1080 are not entitled to get first time ..... wrongly and illegally given time bound promotion. this court cannot prepetuate the illegality by going into the question of discrimination inasmuch as it is well-settled that if any act is done illegally in favour of one person, another person can not raise the issue of discrimination and ask the court to prepetuate the illegality. at the same time .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(3)JCR351(Jhr)]
..... is that inspite of the fact that section 25-a of the bihar finance act has been declared ultra vires by the patna high court, the respondents are continuing to deduct advance tax from the bills of petitioner under section 25-a of the act.3. counsel for the respondents submitted that after the section 25-a of the act has been declared as ultra vires by ..... direction that needs to be given is to direct the petitioner to make a proper application in terms of the act before the respondents for refund of the amount allegedly deducted from his bill as advance tax under section 25-a of the act and direct the respondents to consider such application and pass a final orders thereon in accordance with law. we .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(2)JCR601(Jhr)]
..... not been adopted by the ministry of labour. it was further submitted that the respondents were actively considering the sanction of this allowance in consultation with the internal division of finance and the decision in the matter would be taken very soon. 4. it appears that no decision was taken thereafter. in that context, the petitioner again approached the central administrative ..... per the argument on behalf of the respondents when the case come up for consideration before the tribunal in o.a. 722 of 1995, we fell that the tribunal has acted fairly in fixing the date of commencement as 15.05.1996 i.e. the date of its direction in o.a. 722 of 1995, for payment of the allowance in .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(3)JCR827(Jhr)]
..... have taken recourse to the provisions of the essential commodities act. the proper course for them would have been to proceed in terms of the provisions laid down under section 31 of the bihar finance act, 1931, but certainly not under the provisions of essential commodities act. additionally, misuse of road permit cannot be termed to ..... be a violation in so far as the essential commodities act or the bihar trade articles (licences unification) order ..... purposes of rejecting the writ application. it is now well known that unless the authorities specify as to which particular order issued under section 3 of the essential commodities act has been violated, a proceeding to confiscate becomes academic and for such academic pursuits a person should not unnecessarily be dragged into .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Jharkhand
Reported in : 2003(2)BLJR1554; [2003(3)JCR312(Jhr)]
..... that respondent nos. 5 and 6 have not brought any document on the record to show that the said land stands transferred to the cantonment board, ramgarh under section 108 of the cantonment act, 1924 and the cantonment board, ramgarh has got on right to auction the keshare hind land aforesaid for the construction of the shops. it has also been ..... the auction. it is stated that the cantonment board has already proposed to construct 40 shops - 20 in the ground floor and 20 in the first floor - on self-finance scheme on the said land near the subhash chowk. it is also stated that third phase of the auction was scheduled to be held on 22nd november, 2002 and on ..... new bus stand and shopping complex by the ministry of defence and the central command vide letter dated 21.3.2002 has sanctioned, to construct 172 shops on self-finance basis and the cantonment board by earlier two phases of auction has approved 39 shops to the highest bidder among those allotment of 21 shops has already been approved by .....
Tag this Judgment!Court : Jharkhand
Reported in : 2003(51)BLJR1666; [2003(3)JCR317(Jhr)]; [2006]143STC560(Jharkh)
..... industrial policy, 1995 the state government made statutory notification being s.o. 478 dated 22.12.95 is exercise of its power under section 17(3)(b) of the bihar finance act. therefore there has been amendment in the said statutory notification with retrospective effect of the date of the industrial policy, 1995. clause ( ..... passed in cwjc no. 2857/2000 (r) on the ground that the respondents have committed contempt of this court by issuing notice under section 46(4) of the bihar finance act, 1981, for reviewing the order passed by joint commissioner, commercial taxes, jamshedpur division by which he had allowed full exemption of tax paid ..... other for information and necessary action. thereupon the commissioner of commercial taxes, jharkhand, ranchi issued notice under section 46(4) of the bihar finance act, 1981 to the petitioner for hearing under section 46(4) of the bihar finance act, 1981 in his court at ranchi. for proper appreciation relevant portion of the said notice is quoted below .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(3)JCR663(Jhr)]
..... other allowances to the employees of the society. it was impossible for the society to function without financial assistance from the company. the company also provided finances for purchase of essential commodities in the form of loans and refundable advances. the amount of subsidy was enhanced whenever it was felt necessary to do so ..... and supply of essential commodities like, food articles and other commodities for consumption. the supply was being made to the employees of the company. the company provided finance, accommodation, transportation, payment of salary to the workers of the society and other facilities including allotment of quarters, supply of electricity etc. the workers of ..... pointed out that in m.m.r. khan's case recognised co-operative canteens were organized as part of the statutory duty under section 46 of the factories act and the ratio of that decision was inapplicable to the case where an independent co-operative society governed by the state co-operative societies .....
Tag this Judgment!Court : Jharkhand
Reported in : (2003)185CTR(Jharkhand)384; [2003]262ITR289(Jharkhand); [2003(3)JCR4(Jhr)]
..... but also property held by corporations or companies controlled by the state, since they are not states themselves.9. obviously, explanation to section 10(20) of the income tax act was introduced by finance act, 2002 clarifying which are local authorities and excluding from them, corporations or authorities like the petitioner herein and the deletion of ..... the petitioner in the bank. in view of the amendment brought to section 10(20) of the income tax act by the finance act 2002 explaining which are the local authorities whose incomes are not chargeable to tax under the act and the deletion of section (20a) providing for exclusion of the income of an authority constituted ..... the constitution. it only pressed its claim for exclusion under section 10(20a) of the income tax act before its deletion by the finance act of 2002. the supreme court reversing the decision of the gujarat high court held that section 10(20a) of the income tax act was wide enough to cover incomes of corporations like the .....
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