Court : Patna
..... delay in filing the return was not wilful and that such delay was on account ofreasonable cause. section 271(1)(a) of the act, as it stood prior to its being omitted by the direct tax laws (amendment) act, 1989, with effect from april 1, 1989, provided that if the assessing officer is satisfied that any person has failed to furnish ..... the return of total income which he was required to furnish under sub-section (1) of section 139 of the act, he may direct payment of penalty by such ..... it shall be a defence to the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution. this being the position in law with respect to existence of culpable mental state on the part of the accused with effect from september 10, 1986, the criminal prosecution .....
Tag this Judgment!Court : Patna
..... to approval by the state unless the legislature say so or the legislation is so amended. the stated government, as a delegate of the legislature under the act, has no such authority either to amend the powers of the registrar or factually amend the act. that power vests only with the legislature.9. in the present case, the registrar ..... a registered society.4. shri yogendra mishra, learned senior counsel appearing on behalf of respondent no 5 submits that his client had done what was required in law to be done. his application duly reached the registrar. what the registrar on the office of the registrar thereafter did is not his concern. he was issued ..... last sentence would be seen if one is to consider the enormous number of circulars by which virtually the legislative act is being rewritten in the cooperative department by the executive where the procedure prescribed by law is being altered, where conditions being laid down which are not provided by the legislature for the purposes of .....
Tag this Judgment!Court : Patna
..... to draw up a statement of case in each matter and refer two questions of law for the opinion of this court, which have been reproduced earlier.5. before its amendment by the finance (no. 2) act, 1971, section 5(1)(viii) of the wealth-tax act, 1957, read as under : '5. subject to the provisions of sub-section ..... court answered the reference before it in favour of the revenue. after noticing the judgment of the supreme court in arundhati balkrishna : [1970]77itr505(sc) and the amendments to the act thereafter it observed (at page 248) : 'the explanation made it quite clear that the term 'jewellery' was taken in its wider meaning. it included ornaments whether ..... case [1978] 114 itr 82, the orissa high court noticed the decision of the supreme court in arundhati balkrishna'scase : [1970]77itr505(sc) . it noticed the amendment of the act which came after the aforesaid judgment of the supreme court. the discussion is contained in one paragraph of the judgment which is as follows (at page 84) : .....
Tag this Judgment!Court : Patna
..... /composition of second and subsequent market committees. sub-section (4) thereof provides for appointment of chairman. the act enacted in the year 1960 underwent large scale amendments in 1974 by bihar ordinance 124/74 and again in 1982 by bihar act 60 of 1982. it would be convenient to refer to the relevant provisions as they stood earlier and stand ..... was not eligible for appointment as chairman. in view of what has been stated above, the stand of the state government cannot be said to be in accordance with law. we have, therefore, no hesitation in quashing the impugned notification dated 17-9-2002 published in the official gazette dated 1-10-2002 contained in annexure-3 and ..... chairman was not taken into consideration by the learned single judge in the case of vijay singh and the decision therefore, cannot be said to be in accordance with law.13. thus, in the instant case, it was open to the state government to appoint respondent no. 5 suresh prasad yadav as the chairman at the time of .....
Tag this Judgment!Court : Patna
..... provisions and the settled law with regard to the power of the election commission and the power of this court to interfere during election, which begins from the issuance of the notification and ends with the declaration of the result. part ix of the constitution (brought by he constitution (seventy-third amendment) act, 1992) deals with the ..... petition presented to such authority and in such manner as is provided for by or under any law made by the legislature of the state. 15. after the aforesaid amendment in the constitution, the state government has enacted the bihar panchayat raj act, 1993. it also framed rules in exercise of the power vested under the ..... however, the apex court held that there are certain controversies, which may not attract the wrath of article 329(b). namely, if the election commission acts in breach of law or its action is arbitrary or mala fide or the election commission has passed an order, which instead of accomplishing and completing the process of election, .....
Tag this Judgment!Court : Patna
..... a concept of space. these expressions occur in article 243 zd with a purpose. nothing unplanned can be constructed at least after the constitution was amended (73rd & 74th amendment). integration is nothing but planning on the planning board of an architect not a hotch potch of an erring builder who only survives on sharp practices ..... among the engineers who are true to their calling or profession. engineering council of indin-web page.13. unregistered engineers have acted as architects. buildings were engineered but architectured beyond the law and in violation of it. both the engineers and architects must remain within their confines. why not have a nationally accepted ..... a compact disc (cd).17. the only authority which can examine such aberration is the statutory authority which is the architect of all architects, the architects act, 1972, (act no. 20 of 1972), is the body which constitutes the council of architects. it controls the manner in which the architects will function. it notices .....
Tag this Judgment!Court : Patna
..... (annexure-4) whereby tvnl was notified as an undertaking of the jharkhand state in view of provisions of sections 47 of the act. its memorandum and articles of association were also adopted with amendment to the effect that bihar or bihar state occurring in those documents will be read as jharkhand or jharkhand state. by the other ..... was dual or the residence on that account was at more than one place. in the case of macleod and company limited (supra) also in context of taxation matter the supreme court held that the place of actual management and control of the company is the place of residence. no doubt, it was also indicated that ..... the government companies/corporations/societies which are instrumentalities or an agency of the government must be subjected to the same limitations in the field of public law-constitutional or administrative law-- as the government itself, in paragraph-37 the apex court clarified that this principle 'does not lead to the inference that they become agents of .....
Tag this Judgment!Court : Patna
..... and mis-representation of the facts and circumstances also against the statutory provisions of different local laws and also under the contract act, in that case, it cannot be said that the state government was hand in gloves with the digambars in filing such amendment because by such amendment of the pleadings, not only the agreement of the swetambars would be affected but the ..... flowing for such negative declaration then a court of law cannot give such relief as barred under section 34 of the specific relief act. 226. the state of bihar is having the right, title and interest over the vested property under the bihar land reforms act as already held by this court and after amendment of the plaint. state of bihar has also been .....
Tag this Judgment!Court : Patna
..... shall be cancelled. it is further stated that the affairs in question are governed by the bihar industrial area development authority act. the same was amended by the bihar state industrial area development authority (amendment) act 1991, a photocopy of the gazette notification whereof is marked annexure-a to the counter affidavit of respondent nos. 2 ..... and respondent no. 7 (the development officer, patna industrial area development authority), and explained to them that cancellation of the lease was not in accordance with law, the terms and conditions of the lease-deed, and request was made to recall the same. it does state that the petitioner had filed representation (annexure- ..... the objection is stated only to be rejected. counsel for the respondents have not been able to bring to my notice as to which provision of law prescribes the proforma and the provision for payment of court-fee. furthermore, it is an established procedure in judicial and quasi-judicial proceedings that a document .....
Tag this Judgment!Court : Patna
..... chemicals ltd. (1991) 4 scc 139, the supreme court was considering the question of validity of u. p. sales of motor spirit, diesel oil and alcohol taxation (amendment) act, 1976, which was declared to be null and void by the high court of allahabad in so far as it purported to levy purchase tax on industrial alcohol. ..... yards and to control, regulate and run the market in the interest of the agriculturists and licensees in accordance with the provisions of this act and the bye-laws made thereunder;(iv) to act in the prescribed manner as mediator, arbitrator or surveyor in all matters of differences, disputes, claims, etc., between licensees inter se ..... , while legislating under the head 'market', has entrenched upon the field of industry which may include marketing as well. but incidental entrenchment has not been banned by law.'.in this connection reference was made to the observations of sabyasachi mukharji, j. (at paragraphs 216 and 220) in the said judgment. accordingly, it was observed .....
Tag this Judgment!