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Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2003 section 8 amendment of section 201 Court: patna Page 10 of about 251 results (0.187 seconds)

Mar 17 2004 (HC)

Tilkeshwar Singh Alias Tilkeshwar Prasad Singh Vs. State of Bihar and ...

Court : Patna

..... of the limitation act bars entertainment of the suits, appeals and the applications after the expiry of the period of limitation ..... . the period of limitation for filing the suit is fixed under section 106 of the act and the same is three months from the date of certificate of the final publication of the record of rights.11. the limitation act has been enacted to consolidate and amend the law for the limitation of suits and other proceedings and for purposes connected therewith. section 3 .....

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Apr 16 2004 (HC)

Narmadeshwar Prasad Singh and ors. Vs. State of Bihar and ors.

Court : Patna

..... press communique they have joined their respective schools of first posting. learned counsel appearing on behalf of the intervenors submitted that the law amending power is the competence of the state and, therefore, the amended rules 2002 and the guidelines issued thereunder cannot be challenged. the rules 2002 has been enacted in exercise of power under sections ..... main statute to streamline and regulate the secondary education in the state of bihar and in exercise of the powers under sections 9 and 15 of the act, certain amendments have been introduced from time to time by the state government laying down the service conditions and mode of transfer of the teaching as well as ..... the amended rules and further according to heydon's principle, a well recognised mode to interpret an enactment, the court must see as to what was the law before making of the act; what was the mischief or defect for which the law did not provide; what is the remedy that the act has provided; what is the reason of .....

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Oct 13 2003 (HC)

Mrs. Larley Vs. Mr. John @ Jony C.A.

Court : Patna

..... and the reference has become redundant or infructuous, must therefore be rejected.10. as a matter of fact, under section 1(2) of the amendment act, the amendment is supposed to come into force on such date as the central government may by notification in the official gazette appoint. it is not known whether the ..... meantime the petitioner had filed an application (i.a. no. 1070/2003) stating that during the pendency of the reference, section 20 of the act was omitted by the indian divorce (amendment) act, referred to above, and therefore, there is no requirement of confirmation of the decree passed by the court below, and in the circumstances, the reference ..... legislature was to affect the existing rights. the point which arises for consideration is whether the amendment in question brings about change in the procedural law or affects the vested right of the parties.5. at this stage section 17 of the act so far as relevant, may be quoted as under :'17. confirmation of decree for dissolution .....

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Sep 16 1998 (HC)

Parikh Engineering and Body Building Co. Ltd. and anr. Vs. Union of In ...

Court : Patna

..... default in respect of the disputed amount, and no interest was to be charged on the disputed amount. 18. substantial change was brought about by the direct tax laws (amendment) act, 1987, effective from april 1, 1989. the procedure of summary assessment was dispensed with. only an intimation is to be sent by the assessing officer, as ..... 1988-89 the company claimed that the amount was not taxable. the amount was, however, taxed in view of the provisions of section 28 of the act as amended by the finance act, 1990 (with effect from april 1, 1967), and accordingly the intimation was issued. the application filed by the assessee under sections 154 and 264 ..... no. 886 of 1992(r) are similar. the additional facts are that in accordance with the amended provisions of section 143 effective from april 1, 1989, intimations were sent to the company under section 143(1)(a) of the act, whereafter notices were issued for regular assessment under section 143(3) pursuant to which the petitioners produced .....

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Aug 25 1998 (HC)

H.P. Biswas and Co. Vs. Commissioner of Income-tax and anr.

Court : Patna

..... moitra pertaining to the authority with whose prior approval notice could be issued.22. for the reasons discussed above, i find and hold that the impugned notice is unsustainable in law and is fit to be set aside. i hereby set aside the notice dated march 14, 1990, as contained in annexure-8. 23. in the result, this writ ..... basis of an approval obtained from the commissioner of income-tax in terms of the provisions of section 151 after its amendment with effect from april 1, 1989. learned counsel pointed out that section 151(1) before its amendment and as it stood at the material time provided that no notice would be issued under section 148 after the expiry ..... construction contracts. it seeks to challenge a notice dated march 14, 1990 (annexure 8), issued by the assistant commissioner of income-tax under section 148 of the income-tax act, 1961, asking it to file a return, in the prescribed form, for the assessment year 1979-80 as he proposed to reassess its income for that financial year.2. .....

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Jan 21 1997 (HC)

Jharkhand Mukti Morcha Vs. Commissioner of Income-tax and ors.

Court : Patna

..... legislature has introduced the concept of natural justice and the requirement of recording reasons for making an order of transfer. this section was amended from time to time and was substituted by the direct tax laws (amendment) act, 1987, with effect from april 1, 1988. the provision prior to substitution was considered by the supreme court in the case ..... relevant matters, then the proper and co-ordinated investigation is a good ground for transfer of the case. it cannot be laid down as a proposition of law that the said ground cannot be a valid ground for transfer. in a given case the same may not be a good ground for transfer, on being ..... chief cit : [1991]187itr405(ap) , held that the 'ground to facilitate co-ordinated investigation is not a sufficient ground for transfer under section 127 of the act.' the two cases relied upon by the petitioner support the submission advanced on behalf of the petitioner that co-ordinated investigation cannot be a ground to transfer under section 127 .....

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May 31 2007 (HC)

Braj Kishore Prasad and ors. Etc. Etc. Vs. State of Bihar and ors. Etc ...

Court : Patna

..... the department of co-operatives the receivables of biscomaun should not be allowed to disappear.8. counsel for the petitioner further pointed out with reference to amended bye-laws of the biscomaun that biscomaun is discharging public functions/ duties as its prime object is promotion of the common interest of its members in conformity ..... of the directives contained in part-4 of the constitution of india. in this connection, it was further pointed out that the biscomaun having amended the bye-laws and thereby undertaking upon its shoulders the responsibility to fulfil the directives contained in part-4 of the constitution of india its duties are akin to ..... state government is always appointing managing director in terms of the provisions contained in sub-section (3) of section 14 of the bihar co-operative societies act, 1935. in the circumstances, there should be no difficulty in concluding that the state government has deep and pervasive control over the affairs of biscomaun which .....

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Jan 05 2004 (HC)

The Magadh University Through Its Registrar Vs. State of Bihar and anr ...

Court : Patna

..... whereas, in case of other non-teaching employees appointed after coming into force of the act, the age of superannuation will be 60 years. section 67 of the act went to the process of amendments several times. according to the relevant provision, as stands today, the same is ..... act, 1962 (the bihar act 21 of 1965), the lalit narain mithila university second ordinance 1976 (bihar ordinance no. 87 of 1976), the magadh university (second amendment) ordinance, 1976 (the bihar ordinance no. 90 of 1976), the bihar state universities (bihar, bhagalpur and ranchi university) (second amendment) ordinance, 1976 (bihar ordinance no. 89 of 1976), the bihar state universities laws (second amendment ..... ) ordinance, 1976 (bihar ordinance no. 98 of 1976) and the bihar state universities second ordinance, 1976 (bihar ordinance no. 207 of 1976) are hereby repealed.(2) notwithstanding such repeal, anything done or any action taken in exercise of the powers conferred by under the said acts .....

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Apr 26 2005 (HC)

Simri Bakhtiarpur Prakhand Matsyajivi Swabalambi Sahkari Samiti Ltd. a ...

Court : Patna

..... stating that taking benefit of the provisions of amendment in cooperative law the petitioner's society has been registered. as per the amended law, in each block, besides a cooperative society registered under 1935 act there should be two more societies registered under self-supporting cooperative societies act, 1996. after registration of simri-bakhtiarpur ..... parkhand matsyajivi swabalambi sahkari samiti ltd., khamauti, under 1996 act, there was scope of only one cooperative society for being registered under this act ..... are the circumstances due to which the order, dated 8.11.2004 can not be held to be a legal order in the eye of law.8. petitioner has filed a supplementary affidavit stating that by order, dated 8.11.2004 (annexure 5), the settlement has been made in .....

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Jun 26 2003 (HC)

Jagarnath Durga Dutt and ors. Vs. Bihar Agricultural Produce Market Co ...

Court : Patna

..... 18 relating to powers and duties of the market committees, among other sections. section 18 so amended provides that it shall be the duty of a market committee to implement the provisions of this act, the rules and bye-laws made thereunder in the market area to provide such facilities for marketing of agricultural produce therein as ..... the board may from time to time direct. the amendment also conferred power on the board to make appointment of market secretary ..... transfer any such property subject to the prescribed conditions and restrictions, may by the said name sue and be sued, and subject to rules, bye-laws and the provisions of this act, competent to do all other things necessary for the purpose for which it is established. the market committee referred to in section 8 or section .....

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