Court : Patna
..... forfeited to government: provided that a contravention of the provision of section 8, if made before the commencement of the bihar molasses (control) third (amendment) act, 1959, shall not be punishable under this act: provided further that - (i)(a) the controller of molasses may accept from any person, who is reasonably suspected of having committed an offence ..... in respect of alcohol: '86. the position with regard to the control of alcohol industry has undergone material and significant change after the amendment of 1956 to the idr act. after the amendment, the state is left only the following powers to legislate in respect of alcohol: (a) it may pass any legislation in the nature ..... 753 : (1995 air scw 3791), the court was concerned with the legality of the demand of excise duty by the state when (i) there was wastage of indian-made foreign liquor exported out of state of u.p.; (ii)demand for excise duty on wastage during transportation in containers of high strength spirit of 80 to 85 .....
Tag this Judgment!Court : Patna
..... party no. 1 also contended that so far the question of recovery of possession is concerned, there is no time bar in view of section 10 of the indian limitation act. on this point he relied upon a decision of the hon'ble apex court in the case of wali mohammed v. smt. rahmat bee and ors. reported ..... air1986kant77 ; : air1988ker161 ; : air1988ker304 ; : air1994delhi367 ; air 1995 orissa 45; : [1987]1scr288 ; : [1988]3scr756 and after considering all the aforesaid decisions as well as the provisions of law including the amended provisions of order viii of the code, this court in the case of sri sri 108 narashing bhagwan thakurbari (supra), specifically held that a decree passed under order viii, rule ..... not at all considered by the learned trial court while decreeing the suit.14. it also transpires that provision of order viii, rule 1 prior to its amendment in 2002 provided that the written statement had to be filed in a suit within such time as the court may permit, but in the instant case it .....
Tag this Judgment!Court : Patna
..... appointed day, the following shall be the ceiling area of land for one family consisting of not more than five members for the purposes of this act'. 18. by reason of the said amendment act sections 4a and 4b were also inserted which readthus: '4a. re-determination of ceiling area --where the ceiling area of the land for any ..... concerns statutory interpretaion.' 32a. the said reason was again applied while interpreting the provisions of the proviso appended to section 11a of the industrial disputes act by a full bench of this court in indian aluminium co. ltd. v. presiding officer, labour court, ranchi reported in (1990) 2 pat ljr 797 in the following terms: 'in the ..... light of the aforesaid observations let us see what was the position before insertion of section 11a in the act and whether it disclosed some unsatisfactory state .....
Tag this Judgment!Court : Patna
..... as may be necessary or expedient, and thereupon every such law shall have effect subject to the adaptations and modifications so made until altered, repealed or amended by a competent legislature or other competent authority.20. learned counsel for the respondents, including mr. sharma, learned counsel appearing for the state of ..... collection or tippling it from the trees, till its disposal to the consumers. the said act is to prevail over the general provisions of the indian forest act. it is stated that the bare perusal of the provisions of the act clearly show that the state government has been conferred with all powers for regulating and ..... government (respondent no. 1)14. learned counsel for the petitioner contended that in view of the provisions contained in sections 65 and 66 of the reorganisation act, the state of jharkhand has no authority to pass the impugned resolution (annexure 8) creating jharkhand state forest development corporation limited until the division of interests .....
Tag this Judgment!Court : Patna
..... as a measure, of social justice suitable provisions for compensation without proof of fault or negligence on the part of the owner or driver should be made. the aforesaid amended provisions were considered by the apex court in the case of gujarat state road transport corporation, ahmedabad v. ramanbhai, reported in air 1987 sc 1690 and in paragraph ..... . j. k. modi reported in air 1981 sc 2059. observed that the state should consider the desirability of bringing a legislation of no-fault liability and, thereafter, amendment was brought in the 1939 act and chapter viia containing sections 92a to 92e, which correspond to sections 140 to 144 of chapter x of the ..... a liability without fault. in order to meet the above social demand on the recommendation of the indian law commission, chapter viia was introduced in the act.' it was further held in the said paragraph that this part of the act is clearly a departure from the usual common law principle that a claimant should establish negligence on the .....
Tag this Judgment!Court : Patna
..... bench of this court in the bhim raj madan lal case (supra) that information as envisaged under section-18(1) of the 1959 act (now after amendment section-19(1) of the act) for the purposes of reassessment need not necessarily spring from a source external or extraneous to the original record and may well stem from ..... having been not issued would vitiate the entire proceedings of re-assessment has to necessarily depend on the scope and purport of section 19 of the act. section 19 of the act reads as follows:19. turnover of registered dealer escaping assessment.- (1) if upon information which has come into his possession, the prescribed authority ..... in case the assessing authority on final assessment finds that the informations furnished in the returns were incorrect then the authority may take actions as provided under the act.(emphasis added)15. subsequently, the petitioner was assessed along with other similar registered dealers dealing in maize seeds @ 8 per cent. such assessment order was .....
Tag this Judgment!Court : Patna
..... , bill or challan issued to him by the dealer from whom he purchased or received the said scheduled goods supported by declaration in the form or manner prescribed.11. the act has been amended by amendment act of 2001, by which a proviso was added to definition of entry of goods as defined under section 2(c) of the ..... levy tax and collection of tax on entry of goods into local areas for consumption, use or sale therein. entry of goods defined under section 2(c) of the act prior to amendment means the entry of goods into a local area from any place outside that local area or any place outside the state for consumption, use or sale therein. the ..... provided that if the importer of the three scheduled goods, namely, indian made foreign liquor, cement, vegetable hydrogenated oil, is liable to pay tax under the act and is also liable to pay tax under the bihar finance act by virtue of sale of such goods, his liability under the finance act shall be reduced to the extent of the tax paid under the .....
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..... of judgment and decree by the high court passed by the court below. the said provision has been deleted by the indian divorce (amendment) act, 2001. however, the divorce case was filed in 1993 when section 17 of the divorce act, 1869 was in force. the decree was also passed in the year 1988 when the said provision was in force. ..... has also held that there is no such clause in the amendment to show that the legislature had intention to make the amendment retrospective. since the case was governed by indian divorce act, 1869 the court below has referred the judgment and decree under section 17 of the divorce act for confirmation by this court and no party has entered ..... mrs. larley v. mr. john @ johny c.a., 2004 (1) pljr 564 (fb). the full bench while considering section 17 of the divorce act and amendment/deletion of section 17 by amendment act, 2001 has held that it is well settled rule of interpretation that every statute is prima facie prospective, unless it is expressly or by necessary .....
Tag this Judgment!Court : Patna
..... one could find such involvements, both in past as also in the present day. 29. the parliament, as such, amended prevention of corruption act, 1947 by incorporating some necessary amendments in the above noted act by act no. 49 of 1988. the definition of public servant which was earlier contained in the relevant provision of the prevention of ..... of such persons as are indicated by rule-11(g) may be considered in the light of the relevant provisions of the indian evidence act, else, there is no application of the indian evidence act to confiscation proceedings. the rationale behind the exclusion of rules of evidence in such proceedings, in my view, is that in ..... is required for constituting the "reasons to believe" has never to be such as could require the application of rules of evidence contained in the indian evidence act for acting upon it, rather could be mere facts alleged or appearing from the admitted or acceptable documents which could raise a probability making some one to believe .....
Tag this Judgment!Court : Patna
..... 7. apart from supporting the view taken by the learned accountant member, the learned departmental representative invited my attention to expln. 6 inserted in s. 271 of the act by direct tax laws (amendment) act, 1989, w.e.f. 1st april, 1989, which runs as under :"explanation 6. - where any adjustment is made in the income or loss declared in the ..... in consonance and conformity with the intent, purpose, object and spirit of the entire scheme of an enactment as a whole and not in a piecemeal and truncated manner divorced from and in isolation with the main, basic and fundamental provisions of a statute or an enactment. i do not wish to discuss in detail here the various decisions ..... april, 1976 and the case, therefore, does not support the assessee.25. on the other hand, the decision of the kerala high court in the case of cit vs . indian sea foods : [1976]105itr708(ker) has referred to the law after 1st april, 1976 and supports the departments stand [para 37 of the decision in (1994) 48 itd .....
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