Court : Patna
..... to any distillery of the state of bihar or to the distilleries outside the state of bihar or to any person."8. by section-3 of the amending act, section-8a of the act was substituted with the following section:-" 8a. imposition of administrative charges on molasses.- notwithstanding anything contrary contained in section 8, the state government may, ..... the same from the purchaser or the consumer.23. the aforesaid vexed issue of law requires going to the basic issue as to what is the definition of taxation and tax under article- 366(28) of the constitution. the said entry defines taxation in an illustrative manner so as to include the imposition of any tax or impost ..... , whether general or local or special and tax has to be construed accordingly. for easy reference article-366(28) is extracted herein below:-"taxation includes the imposition of any tax or impost, whether general or local or special and tax shall be construed accordingly".24. a division bench of this court in .....
Tag this Judgment!Court : Patna
..... to any distillery of the state of bihar or to the distilleries outside the state of bihar or to any person."8. by section-3 of the amending act, section-8a of the act was substituted with the following section:-" 8a. imposition of administrative charges on molasses.- notwithstanding anything contrary contained in section 8, the state government may, ..... the same from the purchaser or the consumer.23. the aforesaid vexed issue of law requires going to the basic issue as to what is the definition of taxation and tax under article- 366(28) of the constitution. the said entry defines taxation in an illustrative manner so as to include the imposition of any tax or impost ..... , whether general or local or special and tax has to be construed accordingly. for easy reference article-366(28) is extracted herein below:-"taxation includes the imposition of any tax or impost, whether general or local or special and tax shall be construed accordingly".24. a division bench of this court in .....
Tag this Judgment!Court : Patna
Reported in : AIR2009Pat175
..... ' as has been done. the court is always reluctant to interfere with the policy and wisdom of the legislature. on the heels of amending act 3 of 1982, came the amendment in the schedule whereby zarda and zafrani zarda have been included in the schedule under the heading 11 entitled 'narcotics', vide notification dated 18 ..... marketing and sale in different brand names.4. the petitioners applied for license under the provisions of the act under mistaken impression of law and started filing returns.5. the expression 'agricultural produce', occurring in the act, was amended by act no. 60 of 1982, and the words 'manufactured or not' was inserted therein with effect from 30 ..... the bihar act and, therefore, exigible to market fee. the supreme court substantially disagreed with the first itc. the discussion in the second i.t.c. clearly supports the case of the respondents.18. learned counsel for the petitioners has raised the contention that an agriculturist is not subject to any taxation, whereas a .....
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..... has no objection if it is observed that the petitioner's case shall be considered by the respondent no. 4 with regard to refund of entry tax prior to the amending act of 2006, in accord with the decision that may be given by the supreme court in the appeal arising out of the judgment in the case of m/s. ..... have become payable but for the exemption. decision in australian mutual provident society v. irc 1962 ac 135, has stated the position as follows:the phrase 'exempt from taxation' (land and income tax act, 1954 (no. 6701) (new zealand), section 86(1)) does not cover income that is not at all within the reach of the new zealand tax ..... certificate in form-ka. vi. (bikri)-ii after making an application in form-ka. vi. (bikri)-i annexed to this notification before the competent authority under the appropriate law will on following terms & conditions be entitled for exemption from payment of sales-tax on sale of their finished products:1.(a) new industrial units means-such units which have .....
Tag this Judgment!Court : Patna
..... of his assessment of liability to show that his goods were tax paid as under the scheme of the bihar finance act generally double taxation or taxation at multiple stages was not contemplated. such multiple point taxation was introduced only when value added tax (vat) was introduced in the state. it would thus be seen that for ..... obligations of issuing form 9c once they charge tax, they pursue the purchasing dealer instead for obvious reason that they would get tax collection twice where the law prohibited such calculation once from the coal company and then from the purchasing dealer because they were unable to produce form 9c. if they pursue the ..... which liabilities have been created against the petitioner before the respective assessing officers who would be obliged to amend the demand and consequently the requisition as made in terms of section 11 of the public demands recovery act. once the coal companies disclose to the assessing officer directly that no further forms are liable to .....
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..... fruits of enjoyment. further, they are piecemeal and unsystematic, whereas the 1925 legislation was unified. in addition to the changes in the law, the greatly increased burden of taxation has had a marked effect on the dispositions which landowners wish to make. the changes which can here be considered only in outline, ..... would be expedient to look at the broad propositions of relevant law and rules. the tenancy act' aims at to amend and consolidate certain enactments relating to the law of landlord and tenant within the territories under the administration of the state.3. 'the tenancy act' applicable in bihar came to be incorporated and enacted in 1885 ..... may be grouped under four main heads, namely,:1 increased taxation.2 planning control.3 agricultural control.4 the protection of tenants.10. judicial review; relevant legalparameters for testing law51. history, which has been described as .....
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..... regard to the scheduled goods coming from outside the state and stated that the submission was unsustainable both on facts and in law. he finally submitted that following the amendments of july, 2006, the levy under the act had firmly regained its compensatory character and the levy was, therefore, in perfect, accord and harmony with article 301 of ..... provided or to be provided to its payer(s). as soon as it is shown that the act invades freedom of trade it is necessary to enquire whether the state has proved that the restrictions imposed by it by way of taxation are reasonable and in public interest within the meaning of article 304(b) [see : para ..... say, procedural in nature but the position in the present case is quite different. the amendments materially and substantively transformed the act in its scope, range and ambit insofar as the scheduled goods are concerned as also with regard to the extent of taxation, i am, therefore, of the view that the decisions relied upon by the advocate- .....
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..... . they seek to challenge a notification, dated 8.8.2005 by which the board of revenue in exercise of powers under section 90 of the bihar excise act, amended rule 107 of the bihar excise rules fixing fees of licences for sale of imfl by hotels, restaurants, bars, clubs, canteens etc. the petitioners try to assail the ..... fee was highly arbitrary, unreasonable and violative of article 14 of the constitution.4. learned counsel submitted he was not unconscious that the matter was governed by the law of excise under which trading in intoxicants was held to be the exclusive privilege of the state. but in the event, the state parted with its privilege on ..... entry 49 the state legislature had indeed the power to make law for levying taxes on lands and buildings but that power could not be used arbitrarily and in a manner inconsistent with the fundamental rights guaranteed to the people under the constitution.7. though matters of taxation of lands and houses or of municipal taxes have no direct .....
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..... framed earlier will continue except the provisions which are inconsistent with the provisions re-enacted. it is settled law that the notification issued in terms of provisions of act is a part of the act and amendment of any provisions is also treated as repeal and re-enactment and in that view of the matter ..... section 48 of the act, there is a provision for payment of commission on purchase of cane by the occupier of factory ..... passed and lastly the bihar sugarcane (regulation of supply and purchase) act, 1981 was enacted with a view to regulate the production, supply and distribution of sugarcane intended for use in sugar factories and khandsari sugar manufacturing units and taxation of sugarcane and matters incidental thereto after repealing the earlier ordinances. under .....
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..... to be given and there is nothing intendment, presumption on equitable construction in the taxation act. subject should not be allowed to be covered within the net of taxation by applying the construction, not permissible by giving literal meaning to the taxing statute. in taxation law, nothing has to be added, nothing has to be extracted. it has to ..... capacity of more than five persons but below 12 is a transport vehicle (non-personalised) or not within the meaning of the amended schedule of the bihar motor vehicles taxation act (hereinafter referred to as the taxation act). if it is a transport vehicle (non-personalised), then there is liability to pay additional tax in terms of schedule ii ..... her personal and private use and got it registered in her name. she was paying road tax regularly but from 16.7.2002 when there was amendment in the taxation act and the schedules thereof, the additional tax was also demanded and she paid the same till 25.11.2004 but when again demand of additional tax .....
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