Court : Jharkhand
Reported in : II(2004)ACC466; 2005ACJ1070; [2004(1)JCR245(Jhr)]
..... in schedule ii and the ship, aircraft or motor vehicle, or company, as the case may be, is registered in india, or)(ii) employed in any such capacity as is specified in schedule ii.whether the contract of employment was made before or after the passing of this act and whether such contract is expressed or implied, oral or in writing' but does not include any person working in the capacity of a member of the armed forces of the union and any reference to a workman who has been ..... business),(i) a railway servant as defined in (clause (34) of section of the railways act, 1989 (24 of 1989) not permanently employed in any administrative, district or sub-divisional office of a railway and not employed in any such capacity as specified in schedule ii, or(i-a) (a) a master, seaman or other member of the crew of a ship;(b) a captain or other member ..... das, learned counsel for the appellant submitted that the labour court erred in law in holding that the deceased was not a 'workman' within section 2(i)(n) of the act, which is purely a question of law to be decided in the present appeal.under section 2(i)(n) of the act, the 'workman' is defined as under :--'workman' means any person (other than a person whose employment is of a casual nature and who is employed otherwise than for the purposes of the employer's trade or .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(3)JCR110(Jhr)]; [2004]138STC319(Jharkh)
..... that even though rule 26-a(3)(i) of the sales tax rules provided that the person making the deduction under section 25-a(1) was responsible for depositing the amount in treasury under section 25-a(3) of the bihar finance act by a separate treasury challan in form xvii in quadruplicate in respect of each works contractor, he normally deposited the money deducted as a whole and not in respect of each works contractor. ..... we are also satisfied that the commercial taxes department should be directed to invoke section 25-a(6) of the bihar finance act and to take appropriate proceedings against those who had deducted the tax at source and who had not deposited the same into the treasury in compliance with rule 26-a of the sales ..... learned counsel for the petitioner, on the other hand, submitted that section 43 of the bihar finance act was very clear in its term and the assessee could not be deprived of the interest due to it on the alleged ground of delay in verifying the deposits in ..... the tate iron and steel company limited, as enjoined by section 25a of the bihar finance act, deducted tax at source and deposited the same with the sales tax department.sub-sequently, in the decision in the builders association of ..... in terms of section 43 of the bihar finance act, any amount refundable under the act if not refunded within six months from the date of receipt of the application in that behalf from the dealer, shall carry interest @ 9% per annum with effect from the date of expiry of theperiod .....
Tag this Judgment!Court : Jharkhand
Reported in : AIR2004Jhar85; [2003(3)JCR363(Jhr)]
..... the 27th january, 1994 in relation to the thermal power plants specified in schedule-i annexed to this notification lays down that in exercise of powers conferred by sub-section (1) and clause (v) of sub-section (2) of section 3 of the environment (protection) act, 1986 (29 of 1986) read with clause (9) of sub-rule (3) of rule 5 of environment (protection) rules, 1986, has directed that on and from the date of publication of this notification in the official gazette, expansion of modernization of any activity (if pollution ..... environment impact assessment in relation to the thermal power plant notification, new delhi, the 10th april, 1997, lays down that the power conferred upon the central government by sub-section (1) of section 3 of the said act to take measures for protecting and improving the quality of environment and preventing controlling and abating environmental pollution be exercisable by the state government as notified in the notification of the government of india in the ministry of environment and ..... as per the agreement, petitioner had to arrange finance, design and procure, install, operate and maintain fluidized bed combustion boiler based, thermal power plant along with various other equipments of the power plant.further case of petitioner is that the plant based on ..... 1974 (for short act, 1974) and under section 21 of the air (prevention and control of pollution) act, 1981 (for short act, 1981) for setting up 1 x 10 mw captive power plant at madhuband. .....
Tag this Judgment!Court : Jharkhand
Reported in : 2003(2)BLJR1455; [2003(3)JCR360(Jhr)]
..... state of jharkhand, 2003 (2) jcr 188 (jhr)], wherein taking into consideration the relevant facts of the said case, the court held that the registrar, cooperative societies, as far as section 48 of the bihar cooperative societies act, 1935 is concerned, has no jurisdiction whatever to deal with respect to the sell of land to a third party, nor has jurisdiction to pass order against such third party to whom land was sold.5. ..... so far as jurisdiction of the registrar, cooperative societies to decide the issue under section 48 of the bihar cooperative societies act, 1935 is concerned, the petitioner cannot derive any advantage of the unreported judgment dated 3rd march, 2003 passed in w.p. (c) no. ..... 4375 of 2002, [see ashiana housing and finance (india) ltd. v. ..... under section 48 (1) of the bihar cooperative societies act, 1935, if any dispute touching the business of a registered society between the society or its managing committee and any past or present member, agent or servant of the society arises, the registrar cooperative society has jurisdiction to ..... section 48 (1) of the cooperative societies act, 1935 as also the clause (10) of the memorandum of understanding dated 17th july, 2002, it is always open for the registrar, cooperative societies to take up the matter and decide the dispute.similar was the view expressed by .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(3)JCR647(Jhr)]
..... --for the purposes of this sub-clause, 'agricultural operation' does not include and activity carried on in a plantation as defined in clause (f) of section 2 of the planations labour act, 1951; or (2) hospital or dispensaries; or (3) educational, scientific, research or training institutions; or (4) institutions owned or managed by organizations wholly or substantially engaged in any charitable, social or philanthropic service; or (5) khadi or village industries; or (6) any activity of the government relatable to sovereign functions of ..... it is accordingly rejected and it is held that the tribunal correctly came to the conclusion that the provisions of section 25f of the industrial disputes act had been violated and therefore, he correctly also held at paragraph 22 that the action of the management in regularizing the other similarly situated persons amounted to double standards being adopted by the management and therefore came to ..... ajit kumar sinha has argued is that (a) the industrial tribunal went beyond the scope of reference; (b) section 25f of the industrial disputes act could not have been made applicable in view of section 2(oo) (bb) and (c) the petitioner, not being an industry and being an institute which provides technical know-how and expertise is exempted from the applicability clause because it ..... the tenure of the project was fixed for 4 (four) years and 100% finance was to be made jointly by the government of india and undp. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(3)JCR420(Jhr)]
..... with respect, we think that the change in the definition brought about by the 1959, act read with the charging section in that act, clearly leads to the position that, to be treated as a dealer under the bihar finance act, it is not necessary that the assessee should be carrying on a business in a ..... petition challenges the order of assessment of sales tax under the bihar finance act made against the petitioner for the assessment years 1974-75. ..... the question that arose for decision was whether the items sold in the canteen run by the assessee in terms of its obligation under section 46 of the factories act to run a canteen could be treated as sales and the turnover thereon and the turnover in respect of some articles sold by it to its employees, allegedly at concessional rates, could be included in the assessable turn-over of ..... bihar, 58 stc 302, in which the full bench had held that to come within the ambit of the definition of dealer in section 2(f) of the bihar sales tax act, 1959, a dealer should carry on a business in the concerned commodity and the omission of the words 'carries on business' brought about by an amendment to the definition by the 1959, act, did not enable the authority to tax an assessee who was not carrying on a business in that commodity. ..... to the tribunal, the tribunal also held that the sales in the canteen and the provision stores should be treated as sales under the act and the turn-over thereon be included in computing the total turnover of the assessee. .....
Tag this Judgment!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 : [2003(4)JCR149(Jhr)]
..... 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.28.2 clause 13(i)(b) of the adopted bihar finance act, 1981 provides for two (2) rates of concessional sales tax on purchases of raw material and other inputs. ..... 67 dated 12.1.2002, annexure-5, was also issued under section 13(1)(b) of the bihar finance act, whereas the first two notifications were pursuant to clause 28.1 of the jharkhand industrial policy, 2001, the last notification was pursuant to clause 28.2 of the said ..... counsel for the department, during the course of arguments, raised a contention that the petitioner has an efficacious alternative remedy by way of revision under section 46(2)(b) of the bihar finance act and the petitioner must be left to pursue that remedy. ..... on 15.12.2000, the bihar finance act, 1981, the bihar sales tax act, 1983 and the central sales tax act were extended to the state of ..... company does not dispute that it was an assessee under the bihar finance act and that it has the obligation to file returns under that act and to pay taxes under that act. ..... tata iron, and steel company limited (tisco), an assessee to sale tax under the bihar finance act and claimed the benefit of the jharkhand industrial policy, 2001 and the notification issued pursuant thereto under section 22 of the bihar finance act. ..... annexure-3 in exercise of power under section'22 of the bihar finance act, 1981. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2004(2)JCR140(Jhr)]
..... kalyan roy, counsel for cantonment board while raised preliminary objection of maintainability of writ petition at the instance of the petitioner, referred section 117(b) of the cantonments act, 1924 wherein the cantonment board have been empowered to construct, establish or maintain public parks, gardens, offices, diaries, bathing or washing places, drinking fountains, tanks, wells and other works of public utility within the ..... (b) vesting the area mentioned at (a) above under section 108 of the cantonment act, 1924 read with rule 6 of the cantonment property rules, 1925 in the local cantonment board for construction of a new bus stand and shopping complex on payment of an annual rent of rs. ..... in view of the fact that there was no notified bus stand of the ramgarh subdivision, the president of india ordered to adopt certain measures in ramgarh cantonment including vesting in certain area under section 108 of the cantonments act, 1924 and rule 6 of the cantonment property rules, 1925. ..... this issues with the concurrence of defence (finance) vide their u.o. no. ..... 499 dated 2nd july, 2003 is contrary to section 117 of the motor vehicle act, 1988 (for short m.v. ..... act) read with rule 191 of the bihar motor vehicle rule, 1994 (for short 'rule 1994') and section 61 of the cantonment act, 1924.further, according to petitioner a registered trade union, it represented the 10th respondent on 3rd may, 2002 to remove the trekker stand from n.h. ..... act. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2004(1)JCR279(Jhr)]
..... because of its non implementation by the project authorities, a fresh circular was issued.the management witnesses produce could not corroborate the fact that the finance manual was made known to the pay clerks and on the other hand all the witnesses produced by the pay clerks on their behalf have stated consistently that box containing the undis-bursed amount ..... are reproduced in the letter with certain additional points which are underlined.since the mr failed to prove that the copies of the finance manual, containing the provisions of the cash management were given in the knowledge of the pay clerks concerned, reliance has to be given on the facts of gm (f) which indicates that since the provisions were not being followed ..... for proper management of cash the imprest nominee and the finance are mainly responsible but it has not been brought before the enquiry as to whether they have tried to enforce the finance manual in spite of that pay clerks have resorted to the practice being followed by them.from the evidence on record it is apparent that this above mentioned practice was in vogue in project since long and was never ..... this fact could not be over looked and the pay clerks suddenly made responsible for certain acts which are being done since long with the knowledge of all the officials of the project including imprest nominee, cashier, security finance. .....
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