Court : Patna
..... other, that, fees of the nature we are concerned with squarely fall within the scope of the provisions of the central act. the object of section 9 of the central act cannot be ignored. the terms of section 13 of the central act extracted earlier empower the union to frame rules in regard to matters concerning roads and environment. section 18(1) empowers ..... apex court decision is reproduced below:20. ...a perusal of the mines and minerals (regulation and development) act, 1957 (central act 67 and 1957), sections 2, 3(a) and 3(d), sections 9 and 9-a and second and third schedules to the act, quoted in para 3 (supra) will clearly point out that taxation on mineral and mineral rights, viz., ..... charged in different states, their working would become impossible. there appears to be force in this submission. as pointed out in india cement : [1991]188itr690(sc) , the central act bars an enhancement of the royalty directly or indirectly, except by the union and in the manner specified by the 1957 .....
Tag this Judgment!Court : Patna
..... s.o. no. 479 dated 22-12-1995 - in exercise of power conferred by the clause (b) of sub-section (3) of section 7 of the bihar finance act, 1981 (bihar act-5 of 1981) part-i, the governor of bihar is pleased to specify that such new industrial units which commerce their production between 1-9-1995 to 31-8 ..... for benefit of deferment from payment of tax. once, an option is exercised, it cannot be changed.4. this facility will not be available for undertakings of the central or state government;5. benefit of exemption from payment of sales-tax on sale of finished products will be available for a period of 10 years from the date ..... jurisdiction, the unit is situated;(2)(a) the concerned circle in-charge will cause an enquiry on the facts mentioned in the application under the relevant provisions of the bihar finance act, 1981;(b) the concerned circle incharge either himself or through other competent authority will cause local inspection & enquiry made as he thinks fit & necessary;(c) the circle .....
Tag this Judgment!Court : Patna
..... designate a bus stand for vehicles coming from outside rajgir and to levy fees on such vehicles. mr. pandey submitted that under the provisions of the motor vehicles act and the bihar motor vehicles rules the power to designate a bus stand and levy fees on the vehicles lay with regional transport authority.5. mr. alamdar hussain, ..... carrying passengers and tourists must stop. for the purpose of designating the bus stand the district magistrate invoked the provisions as contained in section 117 of the motor vehicles act, 1988 and rule 187 of the bihar motor vehicles rules, 1992, in the second part of the order the district magistrate prescribed fees, at different rates, realisable ..... not quite clear whether it is open to him to take an action or whether that particular action lawfully belongs to some other authority. in that circumstance an act done with perfect good intent and in larger public interest may yet fall down on grounds of being unauthorised by law. this is what appears to have .....
Tag this Judgment!Court : Patna
..... average politician has not apparently fully appreciated its implications. the power was however expressly conferred by the constitution and the constitution went further in enabling courts to act, as it were, in a supervisory capacity over the legislatures, enabling them to judge whether legislation was in certain circumstances reasonable in the general interests of ..... redetermined rent imposed by virtue of the impugned provisions of the act and the rules must be declared as void and inoperative.44. as a result, the writ petitions ..... effective for the purpose of giving effect to the amendment act of 1993. the answer has to be in the negative because the offending provisions which have been found violative of articles 14 and 19(1)(g) of the constitution of india are main and central provisions authorizing charging of tax/ rent. hence, the .....
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..... has been prescribed in the export - sale of oil products, for the year 1995-96. the sales tax officer, placing reliance under the provisions of the bihar finance act, 1981 made an assessment order levying sales tax on export sales of oil product by ioc to noc which came to be confirmed by the appellate authority, as ..... of the constitution of india, the petitioner, m/s indian oil corporation (in short 'ioc'), a company incorporated under the provisions of the companies act, 1956, and as such, a central government undertaking, has knocked the doors of justice on account of alleged illegal imposition of tax by an assessment order, dated, 14.4.1999, which ..... special provisions providing special procedure to be followed in terms of the notification issued by the competent authority under sub-section (2) of section 13 of the central excise rules, 1944, as the assessing authority has only insisted upon and relied on only factum of non-production of bill of export manifested in the assessment order .....
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..... july 1, 1996 under the name and style of classic automobiles. the petitioner-firm has been registered under both the state and the central sales tax acts. the state sales tax act is known as bihar finance act. the petitioner has been appointed as its authorised dealer by d.c.m. daewoo motors ltd.6. the state of bihar has ..... for each year in form et-v in respect of import of all scheduled goods and tax payable thereon in accordance with the provisions of the bihar finance act, 1981 (bihar act 5, 1981) and in the manner as laid down in the rules made thereunder in this behalf.(2)(a) every registered dealer or any other ..... the assessment years 1996-97 and 1997-98 respectively, two identical orders dated march 25, 1998 have been issued under section 27 of the bihar finance act, 1981 (hereinafter referred to as 'the finance act') by the assistant commissioner of commercial taxes, dhanbad, attaching the bank accounts of the petitioner in the oriental bank of commerce, dhanbad (hereinafter referred .....
Tag this Judgment!Court : Patna
..... not permissible cause the authority conferred on the rule making body is generally to make rules for implementation of the act and in consonance thereof and not in derogation to the act. to that extent, rule 139 of the central rules could be attacked as was done in the case of d.s. ramachandra reddy v. the union of ..... jurisdiction. in the case of sheo nath singh v. the appellate assistant commissioner of income-tax (central) calcutta and ors. : [1971]82itr147(sc) while dealing with section 34 of the income-tax act which corresponds to section 147 of the present income-tax act, their lordships held thus: there can be no manner of doubt that the words 'reason to ..... production thereof to seize the vehicle. these two provisions have to be read alongwith rule 139 of the central motor vehicle rules, as referred to above.section 208 then provides for summary disposal of criminal cases in relation to the act by criminal courts.33. now coming to the first issue as to what are the obligations in .....
Tag this Judgment!Court : Patna
..... by a committee headed by sr. officers of the transport department and also to audit the working of regional transport offices by the audit party of finance department. it is further stated in the counter-affidavit that the petitioners themselves have accepted the fact that the requisite fees for the issuance of permit ..... bungling committed by the agent namely, gopal bose. a criminal case has already been instituted against him. learned counsel referred various provisions of the motor vehicles act particularly sections 81 and 86 and submitted that when the petitioners fulfil all the requisite conditions then the authorities have no option but to grant or renew ..... procedure for grant of permit. section 81 prescribes the duration and renewal of temporary permit issued under section 87 or special permit issued under section 88 of the act. for better appreciation section 81 reads as under :-- '81. duration and renewal of permits.--(1) a permit other than a temporary permitissued under section 87 .....
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..... is clear. for example the following subjects are contained in all the three enactments, and can be seen from a chart study below :subject pmc act b&om; act brda act 1951 1922 1981public roads chapter xvi: chapter v: chapter v:& streets sections sections section 256 to 271 164 to 185 85a chapter xvii : sections ..... clear. for, with the municipality of the district the zila parishads, nagar panchayats and the panchayat samities also have a function. the bihar regional development authority act 1981 does not coordinate all the local bodies. for the coordination of all, the district planning committee (article 243-zd, does so, and replaces the conflicting ..... for it. there is no denial that there will be overlapping functions between the district planning committee, mandated by the constitution, and the regional development authority act. 1981. but, this should have been considered by the legislature a long time ago. the district planning committee cannot be shelved to be forgotten. the .....
Tag this Judgment!Court : Patna
..... come to patna which was the seat of those courts. tribunals, authorities and officers. proceedings before the central administrative tribunal revisional proceedings under the land ceiling law before the board of revenue revisional proceedings under section 46 of the bihar finance act, revisional proceeding under section 8 read with section 89(c) of the bihar excise ..... act, an appeal under section 43a of the wakf act, 1954, etc. can be cited as illustration of the proceedings falling in the 2nd category ..... been quoted in the judgment of my learned brother and as such i am not reproducing the same. subsection (1) of section 3 of the act empowers the central government or the state government, by notification in the official gazette, to appoint as many special judges as may be necessary for such area or .....
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