Court : Jharkhand
Reported in : [2004(2)JCR385(Jhr)]; [2006]144STC547(Jharkh)
..... the petitioner has no liability for tax in the state of bihar under the bihar finance act (now jharkhand finance act), pursuant to these contracts, since in terms of the contracts, the sales are inter-state sales coming under section 3 of the central sales tax act on which central sales tax is payable and is being paid by the petitioner at hyderabad in the state of ..... the petitioner contends that there was no sale within the bihar finance act taking place within the state of bihar (now jharkhand) and that the order, annexure 6 holding otherwise was illegal and was liable to be ..... the petitioner received a notice under section 33(1) of the bihar finance act stating that on verification it was found that the petitioner company was not submitting its return in relation to its works contract ..... on 31.8.1989 holding that the contracts are one and the same, that sales took place in terms of the contract at jamshedpur and as such the petitioner was exigible to sales tax under the bihar finance act and directed that proceedings under section 17(5) of the act be started and this was followed by a notice under section 17(5) of the act. ..... the title to the goods passed only within the state of bihar, now jharkhand, and hence the sales took place within the state and it is exigible to tax under the bihar finance act. ..... to enable an expeditious disposal, we direct thepetitioner to appear before the deputy commissioner on 05.04.2004, on whichdate a date for hearing will be fixed by the said respondent. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2004(2)JCR608(Jhr)]
..... jerath, learned counsel for the petitioner submits that the undertaking given by the contractor has been breached and action under the contempt of courts act or under article 215 of the constitution of india should be taken with reference to i.a. no. ..... moreover, when a contractor undertakes a work of this nature involving such a huge amount, it is normally expected that he would have the wherewithal to arrange finances for undertaking the work.3. ..... 154 of 2004 filed by him in that behalf. ..... post this case on 7.4.2004.5. ..... the matter is adjourned to 7.4.2004. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2004(3)JCR188(Jhr)]
..... but that explanation was obviously not found to be satisfactory because this court has taken note of the fact that the respondents had already decided to terminate the services of the petitioner and therefore, the act of asking a 'show-cause' and saying that his explanation received was not satisfactory, was an empty formality. ..... this by itself cannot be said that it is a political appointment because mere transmission of the name of a person who happens to be a member of a political party cannot be said to be political because the act of sending the name was not to coerce appointment but only to include the petitioner's name in a panel. ..... :--'in the above premises, the judgment of the learned single judge rejecting the claim of the appellants on the ground that they were appointed without prior approval of the state government as contemplated under section 35 of the act cannot be sustained. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2004(3)JCR109(Jhr)]
..... 4 had even given false registration numbers under the bihar finance act and the central sales tax act and that had been overlooked while awarding it the work. ..... 4 was not registered as on the date it submitted the tender and admittedly, it did not get registered before 12.04.2004, the locus penetentiae given to it by clause 8 of the notice inviting tenders. ..... 4 had applied for getting registered within one month of 13.03.2004 and it was sufficient to fulfil the requirement of the condition set down in clause 8 of the tender notification. ..... but, here, probably, taking note of the fact that the state of jharkhand came into existence only with effect from 15.11.2000 based on the bihar re-organisation act, 2000, a locus penetentiae was given to contractors who did not have the registration, to get themselves, registered within one month of the last date fixed for opening of the tenders. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2004(2)JCR594(Jhr)]; [2005]139STC62(Jharkh)
..... he further submitted that the fact that the manufacturing units at sindri and chaibasa have separate registration under section 14 of the act (corresponding to section 13 of the present act) did not alter the position that the company was selling its cement products in the state of jharkhand through separate outlets distributed all over the state as indicated by it and what ..... out that the commissioner had committed an error in thinking that the cement manufacturing division was a separate entity and not merely a division of the petitioner-company, a dealer under the finance act. ..... assessee, continued to have separate registrations for the manufacturing units at sindri and chaibasa in the state of jharkhand also, under the finance act. ..... was a assessee under the bihar finance act. ..... petition has been filed challenging this order of the commissioner on various grounds, including the ground that the commissioner had acted illegally in refusing to follow the direction of the jharkhand commercial taxes tribunal and the further contention that under the act and the rules, the consolidated registration sought for by the company was liable to be granted.3. ..... strictly speaking, we could have taken action against the commissioner either under the contempt of courts act, or under article 215 of the constitution of india, or against the subordinate authorities of the commercial taxes department, but we refrain from doing so, because we are inclined to give the benefit of doubt to the commissioner .....
Tag this Judgment!Court : Jharkhand
Reported in : 2004CriLJ3619
..... two of the so-called purchasers are finance company and 73 are individuals and all are related to rungtas and one of them is complainant of the present case, whose name is appearing at serial no. ..... durga finance ltd. ..... durga finance ltd. ..... is a company incorporated under the companies act and accused no. ..... is also a company limited by shares duly incorporated under the companies act. m/s. .....
Tag this Judgment!Court : Jharkhand
Reported in : AIR2004Jhar143; [2004(4)JCR626(Jhr)]
..... by the commissioner of payments, for the purpose of recovery of amounts allowed, the claimant shall have to wait for disposal of all the claim cases and shall receive the amount, if any, in terms of section 23 of the nationalisation act for the purpose of recovery of any money allowed by the claims commissioners, a claimant cannot pursue any property other than the compensation deposited with the commissioner of payments................................................................jurisdiction of civil court will not (sic ..... code of civil procedure provides that the civil courts shall have jurisdiction to try all suits of civil nature except those which are barred expressly or by necessary implications.............it would be manifest that under the nationalisation act although no provision has been made expressly barring the jurisdiction of the civil courts, the legislature in its wisdom did not think it necessary to do so as the provisions are so explicit and clear that no other inference can ..... 1 was the managing agent of several companies detailed in paragraph 3 of the plaint and for the facilities of financing the business of all their companies, the defendant no. ..... it will admit of no doubt that for the facilities of financing business of all their companies defendant no. ..... for the facilities of financing business of all their companies, defendant no. ..... damodar prasad air 1969 sc 297 and industrial finance corporation of india ltd v. ..... 1 is to finance the business of defendant no. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2004(3)JCR539(Jhr)]
..... it is relevant to mention here that a petition under section 11-a of the bihar building (lease, control and eviction) act, 1947 was filed by the plaintiff-respondent for a direction to the defendant- appellant to deposit the arrears of rent and also the current rent and the said petition was allowed by the trial court vide ..... the learned trial court vide order dated 1.5.1979 under section 11-a of the eviction act, 1947 has held that the monthly rent of the suit premises is rs. ..... it is relevant to quote section 11 (1)(c) of the bihar buildings (lease rent and eviction) control act, 1947 which reads thus :--'11 (1)(c). ..... the order under section 11-a of the eviction act, 1947 of payment of arrears rent w.e.f. ..... primarily the rent act has been enacted to protect the tenant but it also takes care of the interest of the landlord inasmuch as it provides that the tenant be a rent paying tenant and that he must pay it within time. ..... what is a bona fide requirement is not defined in the act. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2004(3)JCR362(Jhr)]
..... these four propositions are as follows :--(i) in view of the facts involved in this case, even deletion of section 17 from the act, would not wrest the power of the commissioner to undo an illegality and if this court comes to a finding that the original authority acted de hors the provisions of the statute, then the decisions cited on behalf of the petitioner would not act as binding precedents and consequently, the commissioner's order could not be set aside as being illegal. ..... it goes without saying that at the time of dealing with the matter, the circle officer must act strictly within the confines of the statute namely the bihar tenants' holdings (maintenance of records) act, 1973 ,and must also take into consideration the observations made herein as also the observations made by the commissioner ..... (5) (c) in exercise of powers conferred by sub-section (3) of section 1 of 'the bihar tenants' holding (maintenance of records) act, 1973' (bihar act 28 of 1975), the governor of bihar was pleased to appoint 2nd day of october, 1990 as the date on which the said act will be deemed to have come into force in respect of all the remaining districts/anchals which had not been notified previously. ..... (3) (e) it is the further case of the petitioner that upon vesting of zamindari under the provisions of the bihar land reforms act, 1950, jamabandi was created in favour of the petitioner and rent receipts were issued recognizing the status of the petitioner as a tenant of the state government .....
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 .....
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