Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2005 section 5 amendment of section 80 ia Court: patna Page 7 of about 146 results (0.190 seconds)

Vishnu Sugar Mills Ltd. Vs. State of Bihar and ors.

Court : Patna

..... scc 597: the apex court was considering powers of andhra pradesh government to frame rules under section 4( 1) of the andhra pradesh motor vehicles (taxation of passengers and goods) act, 1952, with retrospective effect. when the said rule was challenged before the andhra pradesh high court, the same was struck down as invalid and upholding ..... therefore, i am clearly of the opinion that the state government was not justified while issuing the two notifications, referred to above, to direct that the amendment made in rule 6 shall come into force from retrospective dates mentioned therein. 16. learned counsel appearing on behalf of the petitioner lastly submitted that by notification, ..... to be invalid and the said decision was affirmed by the division bench of the high court, and ultimately, by the apex court, which laid down the law as follows: 'the short question for determination, therefore, was and is whether the state government could invest the tahsildar with the powers of a tax recover .....

Hindalco Industries Ltd. Vs. State of Bihar and ors.

Court : Patna

..... in that case the supreme court examined section 5(2)(a)(ii) of the bengal finance (sales tax) act, 1941, as applied to the union territory of delhi. section 5 (2) of the bengal finance act defined taxable turnover and before its amendment with effect from 28.5.1972 the relevant portion of section 5 (2) was as follows:that part of ..... the legislature was fully conscious of the legal position when it added the restrictive words 'for sale in bihar or in course of inter-state trade or commerce.' the law as came into force with effect from 1.4.1981, thus, clearly provided that concessional rates of purchase would be available only on the condition that the manufactured goods ..... emphasis added)17. the supreme court decision in polestar electronic supports the submission made by mr. jain with full force.18. again in assessing authority-cum-excise and taxation officer v, east india cotton manufacturing company limited (1981) 48 s.t.c. 239, the supreme court examined section 8(3)(b) of the central sales .....

Classic Automobiles Vs. State of Bihar and ors.

Court : Patna

..... to the dealer to the extent of the amount specified in the receipt.'10. but the position as regards the entry tax is different. unlike other taxation acts the scheme of the entry tax act and the rules framed thereunder is firstly to levy and collect the entry tax on entry of scheduled goods into the local area and thereafter require ..... when it is equal to or less than that amount.(2) the authority issuing a notice under sub-section (1) may at any time or from time to time amend or revoke any such notice or extend the time for making any payment in pursuance of the notice.(3) any person making any payment in compliance with a notice ..... iv) cantonment board ;(v) town board ;(vi) mines board ;(vii) municipal board ;(viii) gram panchayat ;(ix) any other local authority by whatever nomenclature called, constituted or continued under any law for the time being in force.' 7. section 3 is a charging section which provides for levy and collection of tax on entry of scheduled goods into a local area .....

Akash Coke Industries Pvt. Limited Vs. State of Bihar and ors.

Court : Patna

..... counsel for the petitioner, in this connection, while admitting that the writ petition which was filed against the notice only has not been amended so as to challenge the order of penalty, submitted that if the impugned notice is void ab initio, the order of penalty passed ..... of inter-state trade or commerce, be refunded to the dealer who has made the inter-state sale under the central sales tax act, 1956 (74 of 1956), in respect of such sale.'the necessary consequence of the aforesaid provisions is that every dealer has to ..... below, has further laid down that the dealer has to pay the tax under the central act on the inter-state sale notwithstanding that no tax would have been leviable under the state law if that sale had taken place inside the state : '6(1-a) a dealer shall ..... with section 9(2a) of the central act was issued to it.7. it is true that this court had laid down that coal in any form is not a distinct subject-matter for taxation and if the tax has been paid on coal no tax is .....

Ashwini Kumar Sinha Vs. Rashmi Sinha Alias Guddi

Court : Patna

..... the period, when maximum limit of rs. 500/- was fixed as also having regard to rise of maintenance cost, the legislature of west bengal by a suitable amendment, vide bengal act 14 of 1995, substituted the words 'five hundred' by 'one thousand and five hundred'.12. in the background of the facts, stated above, we would like ..... of money, nobody can ignore that there is urgent need of enhancement of the above-said allowances by a suitable amendment. therefore, it would be in the interest of justice, that by a suitable amendment in the act by an appropriate legislature the amount of rs. 500/- be enhanced as comparable to the rise of cost of living ..... and started living in a rented house at kankarbag as also shifted her belongings. it has also been alleged that respondent had developed illicit relationship with her brother-in-law.4. both the parties examined different witnesses in support of their cases. according to respondent, the income of her husband was about rs. 4000/- per month. .....

Lipton India Ltd., Calcutta and Etc. Vs. Bihar State Agricultural Mark ...

Court : Patna

Reported in : AIR1998Pat58

..... agricultural produce includes all produce, whether processed or non-processed, of agriculture, horticulture, animal husbandry and forest specified in the schedule."after the introduction of the aforesaid amending act, the amended definition is also set out herein below :"agricultural produue" means all produce whether processed or non-processed, manufactured or not, of agriculture, horticulture, plantation, animal ..... be applied to the facts of the present case.15. if the aforesaid observation of the supreme court is to be accepted as laying down the law on the point in that case all processed and manufactured items from the agricultural produce mentioned in the schedule will have to be excluded. this ..... a word, a clause or a sentence occurring in a judgment of this court, divorced from its context, as containing a full exposition of the law on a question when the question did not even fall to be answered in that judgment."14. applying the aforesaid ratio of the constitution bench judgment .....

New India Sugar Mills Ltd. and Etc. Etc. Vs. State of Bihar and ors.

Court : Patna

..... , as the price for the area for which the molasses were held. such was the scheme of the bihar molasses (control) act, 1947, some of the provisions whereof were subsequently amended by amending acts. initially the actbeing temporary, was to continue in force for such period as the provincial government may by notification fix, but subsequently ..... a pre-constitution state law known as bihar sugar factories control act 1937 (act 7 of 1937). the state act was a temporary enactment, and originally it was to remain in force until june 30, 1941. its life was however extended from time to time bydifferent amending acts. the last extension was made by bihar act 6 of 1950 ..... 1971 sc 1182, denatured spirit required for the manufacture of mica-nite was not regarded as being within the exclusive privilege of the state. the power of taxation with regard to alcoholic liquor, not fit for human consumption, was within the legislative competence of the central legislature. the impost by the state was held .....

Smt. Sudama Devi Vs. State of Bihar and ors.

Court : Patna

..... 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 .....

Larsen and Toubro Ltd. Vs. State of Bihar and ors.

Court : Patna

..... , 1981 in accordance with the provisions of the proviso to article 368(2) of the constitution of india, the constitution (46th amendment) act, 1982 is valid. the supreme court also observed that when the law creates a legal fiction such fiction should be carried out to its logical end. there should not be any hesitation in giving full effect to ..... of section 5 as a result of which the amplitude of the incidence of tax has been widened so as to include transactions which are outside the sphere of taxation available to the state legislature under entry 54 of the state list. the supreme court observed that it must be held that sub-section (3) of section 5 ..... which appertain to the contract for supply of labour and services. the supreme court observed as under: 'keeping in view the legal fiction introduced by the forty-sixth amendment whereby the works contract which was entire and indivisible has been altered into a contract which is divisible into one for sale of goods and other for supply of .....

Mostt. Manorama Devi Vs. Administrator, Water Board Gaya

Court : Patna

..... the materials on record and considered the submissions of learned counsel for the parties. in exercise of the powers conferred by section 3 of the bihar municipal corporation (amendment act 1982) (bihar act 52 of 1982), the governor of bihar issued s.o. no. 1390, dated 11.11.1983, whereby he was pleased to establish with effect from the date ..... therefore, section 61 of the 1951 act has to be read with rule 35 which is set out hereinbelow : '61. power to frame rules for annuities and gratuities ..... the relevant provisions that section 5 of the bihar act 52 of 1982 confers powers on the governor of bihar to apply the provisions of the 1951 act to the other corporations in bihar. the said section 61 forms part of chapter iv of the 1951 act. law is well settled that the act has to be read with rules framed thereunder. .....