Judgment Search Results Home > Cases Phrase: finance no 2 act 2004 Court: jharkhand Page 1 of about 351 results (0.044 seconds)

Tata MaIn Hospital Vs. the State of Jharkhand and ors.

Court : Jharkhand

Reported in : [2008(2)JCR174(Jhr)]

..... 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, which are used ..... 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 order as contained in annexure-13 to the writ application, demand notices were issued as contained in annexure-14 series ..... , the order of assessment as contained in annexure-13, was passed by the assistant commissioner, commercial taxes, jamshedpur, on 18/03/2006 under section 17 (5) of the bihar finance act, 1981 for the years 2001-02 to 2004-05, which is under challenge in the present writ application.6. ..... in annexure-13 to the writ application dated 18/03/2006 relating to the financial years 2001-02 to 2004-05 whereby the assistant commissioner, commercial taxes, urban circle, jamshedpur passed an order for assessment of the sales tax against the petitioner under section 17 (5) of the bihar finance act, 1981 for the last four financial years. .....

Tata Cummins Ltd. and anr. Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : [2003(4)JCR52(Jhr)]; [2006]145STC323(Jharkh)

..... the learned advocate general appearing on behalf of the respondents submitted that the petitioners have an alternative remedy by way of revision under section 46 of the bihar finance act and in view of the existence of such an alternative remedy, it was not necessary or proper for this court to exercise its jurisdiction under article 226 of the constitution of india. ..... 54.5 crores to tata cummins limited, we direct the respondent- state and the authorities of the commercial taxes department under the bihar finance act, to adjust the refundable amount towards sales tax due from tata cummins limited for the accounting year commencing on 1.4.2004. ..... learned advocate general sought to argue that under section 7(3) of the bihar finance act, the state government had the power to impose a restriction and consequently, unless tata cummins limited satisfied the conditions laid down in the notification, it could not claim any relief based on the policy. ..... now to ask tata cummins limited to invoke the power of the commissioner under section 46(4) of the bihar finance act appears to us to be inexpedient and even unnecessary. ..... that was a case where the writ petitioner had an efficacious alternate remedy by way of an appeal and a second appeal under the sales tax act and it was in that context that the supreme court held that the jurisdiction under article 226 of the constitution of india was not liable to be invoked. .....

The Tata Iron and Steel Company Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : 2005(1)BLJR229; [2005(1)JCR366(Jhr)]

..... for refund in the statutory form namely form xx under section 42 of the bihar finance act, 1981 read with rule 34 of the bihar sales tax rules, 1983 which in fact relates to refund arising out of regular assessment proceedings and not otherwise.for issuance of an appropriate writ or a writ in the nature of certiorari for quashing the letter dated 27.9.2004 by which the head (industrial taxation sales) of the petitioner company has been directed ..... to be personally present before the deputy commissioner of commercial taxes, urban circle, jamshedpur under section 10 of the bihar finance act, 1981 in relation to refund of sales tax.'2. ..... pleased to hold that the petitioner is entitled to exemption in terms of exemption certificate issued by the joint commissioner.for issuance of an appropriate writ or a writ in the nature of certiorari for quashing the letter dated 16.9.2004 issued by the deputy commissioner of commercial taxes, urban circle, jamshedpur (respondent no. ..... 612 dated 27th september, 2004, the respondents, without insisting on production of form xx, will decide the question of refund, on merit, in accordance with law, taking into consideration the decisions of this court and .....

Ajay Ram Vs. State of Jharkhand and Ors

Court : Jharkhand

..... 1536, so far as the condition mentioned in column (3) by which, it has been decided that the petitioner will not be entitled to get the benefits of gpf and the pensionary benefits in view of the finance department circular dated 09.12.2009 vide annexure-4 to the writ petition and further prayer has been made for a direction commanding upon the respondents to forthwith count the service of the petitioner with effect from ..... accordingly, a decision has been taken by the government vide annexure-4, regularizing the services of the petitioners, but, in the said order, it has been mentioned that in view of the finance department's circular dated 09.12.2004, the government employees, who have been appointed on or after 01.12.2004, are not entitled to any pensionary or other retirement benefits. ..... it has further been submitted that no work has been performed by the petitioner from 22.09.2002 onwards, but, after considering his claim, the respondents acted in a sympathetical manner and appointed the petitioner in regular establishment as a sectional peon in spite of not having the requisite qualification of the said post i.e. ..... 518 dated 09.12.2004, a new contribution pension plan has been introduced for the employees, 4 who have been appointed on or after 01st december, 2004 and since the petitioner has also been appointed after 01st december, 2004, new pension plan has been applied to the petitioner in view of the resolution of the finance department dated 09.12.2004.5. .....

Tata Cummins Ltd. Vs. State of Jharkhand Through Commissioner of Comme ...

Court : Jharkhand

Reported in : [2006(2)JCR146(Jhr)]; [2006]148STC190(Jharkh)

..... out side the state, of finished products made out from such raw materials subject to a limitation of six months or the same financial year from the date of purchase of such raw materials.as under section 22 of bihar finance act, 1981 the state government is competent to adjust tax in certain cases in the interest of industrial growth, the benefit of 'set-off of sales lax' having announced vide jharkhand industrial policy, 2001, the state of jharkhand ..... 66 and 67 all dated 12th january, 2002 in exercise of power under section 22 of bihar finance act, 1981 (bihar act 5 of 1981) and allowed the benefits in terms of the provisions of jharkhand industrial policy, ..... 2003 is pending before the supreme court, wherein the apex court by its order dated 26th march, 2004 directed the appellant state of jharkhand to adjust the refundable amount only to the extent of rs. ..... 40 crores, for the accounting year commencing from 1-4-2004, with further direction to refund the balance amount to the petitioner ..... 1.1.2004 when no reply was received, the petitioner of its own approached the authority and filed its detailed submission explaining to the authority as to how it is entitled to such benefit, but no decision having been taken by the respondents and the benefit of 'set-off of sales tax' having not allowed for the period from 1st january, 2004 to 31st march, ..... year commencing from 1st of april, 2004. ..... 1-1-2004 in terms of jharkhand industrial ..... 1-1-2004 in terms of jharkhand industrial policy, 2001 read .....

La Opala R.G. Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : [2005(3)JCR328(Jhr)]

..... was also directed to show cause as to why penalty should not be imposed under section 16 and section 16(9) of the bihar finance act, 1981, read with the relevant provisions of the central sales tax act and to further show cause as to why it should not be directed to correct the returns and to deposit the tax at ..... tax @ 3% on sales of its glass products involving inter-state trade and the notices issued by the assistant commissioner of commercial taxes, deoghar, circle, on 9th january, 2004, had been erroneously issued alleging that the petitioner company ought to have charged tax @ 4% in case of sale to registered dealers and 12% in case of sale to unregistered dealers. ..... writ application, therefore, succeeds and the order passed by the assistant commissioner of commercial taxes, deoghar circle, on 13th may, 2004, directing the writ petitioner to deposit taxes in relation to inter-state sales @ 4% and to file revised returns for the ..... the order passed by the assistant commissioner of commercial taxes, deoghar, circle, dated 13th may, 2004, rejecting the show cause filed on behalf of the writ petitioner is, in our view, based on the erroneous conception that the petitioner's products made of glass were not covered by ..... 4 and being further aggrieved by the memo dated 13th july, 2004, written by the additional commissioner, jharkhand, to the assistant commissioner of commercial taxes, deoghar circle that the petitioner's products were not covered by the notification dated 25th .....

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

Court : Jharkhand

Reported in : [2004(3)JCR455(Jhr)]; [2005]140STC134(Jharkh)

..... be placing an unrealistic obligation on a principal contractor to make a declaration of what part of the gross value of the contract would be amenable to taxation under the state finance act and what part of it will be outside the same there will also be the imposition of a possible penalty, if the declaration is found to be untrue at a ..... 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 ..... 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 ..... the state and the authorities are restrained from collecting tax under section 25-a of the act from the assessment year commencing on 1.4.2004, and amount hitherto collected will be adjusted at the time of completing the assessments and .....

Kunal Anand Vs. State of Jharkhand and Ors

Court : Jharkhand

..... the jharkhand state housing board, finding himself in a difficult situation, fairly submitted that though the housing board is bound to sail along the state of jharkhand, it is the specific stand of the housing board that it acted in the matter pursuant to the decision taken in the meeting held on 05.10.2005 and subsequently, the board in its 17th meeting adopted a resolution for construction of residential houses/commercial complexes through joint venture. ..... by his words or conduct made to the other a clear and unequivocal promise which is intended to create legal relations or affect a legal relationship to arise in the future, knowing or intending that it would be acted upon by the other party to whom the promise is made and it is in fact so acted upon by the other party, the promise would be binding on the party making it and he would not be entitled to go back upon it, if it would be inequitable to allow him to do so having regard to ..... connection with the preparation for the national games 2007, a meeting was held on 24.09.2004 in presence of the then chief minister housing minister, development commissioner, finance secretary, housing secretary, managing director of jharkhand state housing board and others. ..... state of jharkhand has filed a counter affidavit stating that the provisions under sections 24 and 27 of the jharkhand state housing board act, 2000 were not followed by the jharkhand state housing board while floating tenders and allotting vacant land for joint venture. .....

M/S Kamla Aditya Construction Vs. State of Jharkhand and Ors

Court : Jharkhand

..... the jharkhand state housing board, finding himself in a difficult situation, fairly submitted that though the housing board is bound to sail along the state of jharkhand, it is the specific stand of the housing board that it acted in the matter pursuant to the decision taken in the meeting held on 05.10.2005 and subsequently, the board in its 17th meeting adopted a resolution for construction of residential houses/commercial complexes through joint venture. ..... by his words or conduct made to the other a clear and unequivocal promise which is intended to create legal relations or affect a legal relationship to arise in the future, knowing or intending that it would be acted upon by the other party to whom the promise is made and it is in fact so acted upon by the other party, the promise would be binding on the party making it and he would not be entitled to go back upon it, if it would be inequitable to allow him to do so having regard to ..... connection with the preparation for the national games 2007, a meeting was held on 24.09.2004 in presence of the then chief minister housing minister, development commissioner, finance secretary, housing secretary, managing director of jharkhand state housing board and others. ..... state of jharkhand has filed a counter affidavit stating that the provisions under sections 24 and 27 of the jharkhand state housing board act, 2000 were not followed by the jharkhand state housing board while floating tenders and allotting vacant land for joint venture. .....

Simplex Infrastructures Limite Vs. State of Jharkhand and Ors

Court : Jharkhand

..... the jharkhand state housing board, finding himself in a difficult situation, fairly submitted that though the housing board is bound to sail along the state of jharkhand, it is the specific stand of the housing board that it acted in the matter pursuant to the decision taken in the meeting held on 05.10.2005 and subsequently, the board in its 17th meeting adopted a resolution for construction of residential houses/commercial complexes through joint venture. ..... by his words or conduct made to the other a clear and unequivocal promise which is intended to create legal relations or affect a legal relationship to arise in the future, knowing or intending that it would be acted upon by the other party to whom the promise is made and it is in fact so acted upon by the other party, the promise would be binding on the party making it and he would not be entitled to go back upon it, if it would be inequitable to allow him to do so having regard to ..... connection with the preparation for the national games 2007, a meeting was held on 24.09.2004 in presence of the then chief minister housing minister, development commissioner, finance secretary, housing secretary, managing director of jharkhand state housing board and others. ..... state of jharkhand has filed a counter affidavit stating that the provisions under sections 24 and 27 of the jharkhand state housing board act, 2000 were not followed by the jharkhand state housing board while floating tenders and allotting vacant land for joint venture. .....