Court : Jharkhand
Reported in : [2005(1)JCR173(Jhr)]
..... in spite of the defects having been brought to the notice of the recrimination petitioner and no steps having been taken to bring the full particulars by amendment of the corrupt practices alleged, the recrimination petition has resulted causing material prejudice to the election petitioner in this case and in this view of the matter ..... no cause of action.'it is relevant to mention here that in spite of the objection raised by the election petitioner no attempt was ever made to amend the recrimination petition or amplify the full particulars of the corrupt practice at the instance of respondent no. 1 which has definitely caused serious prejudice to the ..... attestation of annexures to be true copies of its originals and the annexures are not attested and verified and duly affidavited in accordance with law as mandatorily required under the said act and the said rules. it is also alleged that allegations of illegal and corrupt practice have been alleged against the returning officer in relation .....
Tag this Judgment!Court : Jharkhand
Reported in : 2007(2)BLJR1153; [2007(2)JCR180(Jhr)]; (2007)7VST109(Jharkh)
..... merely authorizes the commercial taxes authorities to prescribe the procedure and condition for extending sales tax incentives to the industrial units. this clause does not even remotely suggest amendment or revocation of the industrial policy at any stage. on the contrary this clause tends to facilitate the grant of incentives. the procedure and conditions to be ..... the negative list may be altered by the government from time to time. after establishment of the industry, edible oil was brought on the negative list by amending s.r.o. 93. this was in view of the judgment of the hon'ble supreme court in another case where exemption to local industries was held ..... 24 of the counter affidavit filed by the state that after creation of the state of jharkhand on 15th november, 2000 and adoption of the bihar finance act, 1981 and other laws and rules vide notification s.o. 117 dated 15th december, 2000 by the state of jharkhand, several industries located in the erstwhile state of bihar were .....
Tag this Judgment!Court : Jharkhand
Reported in : 2007(2)BLJR1552; (2007)210CTR(Jharkhand)602; [2007]290ITR114(Jharkhand); [2007(3)JCR264(Jhr)]
..... which was pending on the date of initiation of search and seizure under section 132 of the act has already awaited and continuation of the impugned assessment proceeding is wholly without jurisdiction illegal and invalid. by amendment petition, the petitioner pleaded that inspite of pendency of the writ petition, the respondent proceeded with ..... which means to throw down, destroy or quash or to nullify. according to black's law dictionary the word 'abatement' means the act of eliminating or nullifying or suspension or defeat of a pending action.18. according to advanced law lexicon by p. ramanatha aiyaar the word 'abate' means diminish or take away or to ..... in proceeding with the assessment after search in contravention of the provision of section 153a is vitiated in law. consequently, the impugned assessment order dated 28.12.2006 purportedly passed under section 143(3) of the act in a pending assessment proceeding which stood abated is a nullity. as discussed above, continuation of .....
Tag this Judgment!Court : Jharkhand
Reported in : 2007(2)BLJR1185; [2007(2)JCR357(Jhr)]
..... the power to reserve any area for exploitation by public sector undertaking, the said notification became nonest and stood repealed after the rule 58 was omitted by amendment act of 1987 which has no saving clause. i am unable to accept the submission of the learned counsel.41. there is a presumption against a repeal by ..... by notification, can reserve any area for exploitation by the government, a corporation established by the central government, state or provincial or government company. in 1987, by amendment act 37 of the 1987, section 17a was inserted, whereby it was provided that the state government, before reserving any area for mining operation through a government company or ..... be held to be of disuse as no grant as provided in section 7 of the taxation act has ever been made at any point of time after the enactment of the said act in 1947. this contention is wholly unsustainable in law inasmuch as we are not concerned with the question of grant to local authorities and cantonment .....
Tag this Judgment!Court : Jharkhand
Reported in : [2007(4)JCR185(Jhr)]
..... membership along with relationship with individual members based on doctrine of mutuality. it is further admitted fact on record that with the amended provisions of finance act, 1994 mandap keeper's service has been placed under taxation nets and accordingly the respondents noticed the petitioner to get it registered vide annexures-5 and 6. the petitioner got accordingly ..... not disputed the legal position that the petitioner's club is not liable to pay service tax for the services rendered to its member under the provisions of law. however, it has been asserted that the petitioner provides and allows the services for outsiders and receives money on this score for which it is liable to ..... is not liable to pay service tax under the provisions of sections 65, 66, 67 of the finance act, 1994 when the services were utilized by the members of the club. therefore the admitted position of law remains that the petitioner's club is not liable to pay service tax for the services provided to its members .....
Tag this Judgment!Court : Jharkhand
Reported in : (2008)217CTR(Jharkhand)233; [2008]298ITR109(Jharkhand); [2008(4)JCR709(Jhr)]
..... the assessee could have escaped the liability to penalty under section 271(1)(c). in order to plug the aforesaid loophole, explanation 5 has been inserted by the taxation laws (amendment act), 1984 with effect from 1st october, 1984. the newly inserted explanation 5 enacts deeming provision and have application to a situation where in the course of a search ..... ; and no refund or other adjustment shall be claimable by any other partner by reason of such direction.(4a) and (4b) omitted by tla act, 1975, wef 1-10-75.11. prior to taxation laws (amendment act), 1984 in section 271, an assessee, who was found to be the owner of any money, bullion, jewellery, etc. recovered during the course ..... 2), may file revised return at any time before the assessment was made. this would be upto two years from the end of the relevant assessment year. the amending act 1987 has substituted a new sub-section (5) whereby limit of period for filing revised return has also been reduced to one year from the end of the .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008]301ITR333(Jharkhand); [2008(1)JCR357(Jhr)]
..... ) of section 72 or sub-section 2 of section 73 or section 74 or sub-section (3) of section 74a. the taxation laws (amendment) act, 1984 (act 67 of 1984) amended section 80 which came into effect from 1st april, 1985. as a result of amendment of section 80, the determination and carry forward of the loss in case of a belated return is not mandatory. a ..... -tax act to provide that such loss shall not be allowed to be carried forward and set off unless such loss is determined in pursuance of a ..... 80 of the income-tax act relating to submission of return for losses, no loss is allowed to be carried forward and set off under section (72(1), 73(2), 74(1) or 74a(3) unless such loss has been determined in pursuance of a return filed under section 139 of the act.14.2 the amending act has amended section 80 of the income .....
Tag this Judgment!Court : Jharkhand
Reported in : (2008)218CTR(Jharkhand)670; [2008]302ITR57(Jharkhand); [2008(1)JCR513(Jhr)]
..... before the 1' day of june, 1970;(d) ...(i) ...(ii) ...(iii) ...11. clause (bb) in section 13 was inserted by the taxation laws (amendment) act, 1975 with effect from 1.4.1977, but the said clause was finally omitted by the finance act, 1983 with effect from 1.4.1984.12. in the instant case, as noticed above, in all assessment proceedings from 1969 onwards ..... tribunal was justified in holding that the assessee fulfilled all the conditions laid down in section 11 of the act to claim the benefit of section 11 of the act?2. the facts of the case, which are relevant for answer the questions of law, are as under.3. the assessee is m/s. karimia trust, jamshedpur. the assessee-trust was created by ..... m.y. eqbal, j. 1. by this application under section 256(1) of the income-tax act, 1961, the following questions of law have been referred to this court for opinion:1. whether in the facts and circumstances of the case, the was justified in holding that the trust was charitable-cum-religious .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008(2)JCR249(Jhr)]
..... of jharkhand on 14.1.2002 and called as 'ranchi municipal corporation (adoption & amendment) act, 2001. again, provision of ranchi municipal corporation (adoption & amendment) act, 2001 (amended vide municipal corporation amendment act, 2006) (act 4 of 2007), was published in gazette notification on 15.2.2007. by virtue ..... laws have been adopted and continued to remain in force in the entire state of jharkhand. the provision of articles 243zc and 243zf have recently been considered by a division bench of this court in the case of debashish soren v. state of jharkhand . in that case, the writ petitioner challenged the provision of jharkhand municipal (amendment) act, 2006, and ranchi municipal corporation (amendment) act ..... to his capacity, to each according to his needs'. distributive justice comprehends more than achieving lessening of inequalities by differential taxation, giving debt relief or distribution of property owned by one to many who have none by imposing ceiling on holdings, .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008(2)JCR267(Jhr)]; (2008)18VST289(Jharkh)
..... representatives a reasonable opportunity of being heard.21. a consolidated act was passed amending the law relating to levy of tax for sale and purchase of goods called bihar finance act, 1981. in the said act, section 45 lays down the provision of appeal and section 46 of the act lays the provision of revision. section 46 reads as under ..... and not beyond that. in that view of the matter, the remand order by the deputy commissioner cannot be taken to have set aside the exemption from taxation allowed by the appellate authority. secondly, on reading the remand order as a whole it can be legitimately contended that the deputy commissioner wanted that the whole ..... the assessee or the state. in view of the fact that a period of limitation has been prescribed for bringing the escaped turnover into the net of taxation, such an eventuality cannot be grappled with appropriately unless timely assessment is completed. in several taxing statutes, even in a situation like this, where assessment under .....
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