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. .....
Tag this Judgment!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 .....
Tag this Judgment!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. .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Jharkhand
Reported in : 2005(1)BLJR581; [2005(1)JCR130(Jhr)]
..... 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, 1983 by ..... the petitioner is also a registered dealer under the provisions of bihar finance act, 1981 as well as the central sales tax act, 1956 under the patlipurtra circle, patna and the said registration is operative with ..... exemption of the sales tax is with regard to the intra-state sale and not on inter-state sale and as such no exemption can be claimed by the petitioner under the provisions of the bihar finance act, 1981 or in accordance with the said industrial policy resolution of 1993/1995.9. ..... 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 certificate in ..... (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 ..... reported in 2004 (3) pljr .....
Tag this Judgment!Court : Jharkhand
Reported in : [2005(3)JCR116(Jhr)]
..... be that as it may, the main grievance of the petitioner is that although they had initially obtained registration certificate under section 13(1)(b) of the bihar finance act, 1981 and the same was renewed from time to time, its last application after sanction of the b.i.f.r. ..... 4) to dispose of the petitioner's application for renewal of registration certificate under section 13(1)(b) of the bihar finance act, 1981, adopted by the state of jharkhand, within a period of one month from the date of communication of this order, after giving the duly authorised representative of the petitioner company an opportunity of being heard and producing relevant ..... admittedly, the petitioner company was declared to be a sick industry under the sick industrial companies (special provisions) act, 1985 (hereinafter referred to as '1985 act') and a scheme for rehabilitation was thereafter prepared and sanctioned and pursuant to such scheme, the tata iron and steel company limited is now functioning as promoter of the company. ..... 4, the respondents are directed not to take any coercive measure for realising sales tax at the higher rate, having regard to the provisions of section 22 of the 1985 act and the scheme sanctioned thereunder. ..... , learned senior advocate, in support of the petitioner company has submitted that notwithstanding the condition imposed in paragraph 6.7 of the scheme, the company is regularly paying its current sales tax dues from the months of january, 2004 when it started production. .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Jharkhand
Reported in : [2005(4)JCR270(Jhr)]; (2007)8VST203(Jharkh)
..... although, it is true that an application for refund can be made only within a certain time frame prescribed in the proviso to section 42 of the bihar finance act, 1981, section 43 does not appear to be strictly applicable to the facts of this case, since the deposit of appeal fee was not on account of payment of sales tax, but was in the nature of an appeal ..... -95 before the joint commissioner of commercial taxes (appeals) after completing all the statutory requirements for preferring an appeal, including payment of 20 per cent of tax assessed in terms of section 45(3) of the bihar finance act, 1981 (for the assessment year 1993-94, rs. ..... thought to the submissions made on behalf of the respective parties having particular regard to the provisions of sections 42, 43 and 45 of the bihar finance act, 1981, which are reproduced below :'42. ..... taken by the department to refund the excess amount of sales tax realised from the petitioner together with interest thereon @ 9% per annum, as per the provisions of sections 42 and 43 of the bihar finance act, 1981. mr. ..... ultimately allowed by the joint commissioner of commercial taxes (appeals), singhbhum circle, jamshedpur, on 23rd march, 2002 and 28th february, 2004, for the two assessment years. ..... period in dispute, the petitioner applied for the refund of the appeal fee deposited with the commercial taxes department, singhbhum circle, jamshedpur, on 5th november, 2003 and 6th july, 2004, respectively. ..... 2004 ..... this high court dated 14.1.2004 in wp (t) no. .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Jharkhand
Reported in : [2006(2)JCR204(Jhr)]
..... direction upon the respondents to grant interest on the said amount with interest @ 9% per annum from expiry of six months from the date of application for refund as per the provisions of sections 42 and 43 of the bihar finance act, 1981, since the amount is being illegally retained by the respondents despite specific directions of the appropriate authorities.2. ..... and forthwith refund the entire amount, which is pending with the joint commissioner of commercial taxes (administration), dhanbad division, dhanbad being the excess amount realized from the petitioner under the provisions of bihar finance act, 1981 for the assessment years 1978-1979 to 2000-2001 amounting to rs. ..... concerned respondent to consider the application filed by the said petitioner for refund of excess amount of tax and pass appropriate order for refund of the said amount together with interest in accordance with the bihar finance act and the rules framed there under.4. ..... 6286 of 2004, ramashish v. ..... he placed reliance on an unreported order passed by this court dated 7th december, 2004 in w.p. (t) no. .....
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