Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 chapter ii central sales tax Court: patna Page 1 of about 24 results (0.085 seconds)

Competent Authority (Acquisition) Vs. Smt. Lalita Todi and ors.

Court : Patna

..... well we will not pass any final order on the maintainability of the appeal. 3. these acquisition proceedings have arisen under chapter xx-a of the act which chapter was inserted in the act by the taxation laws (amendment) act, 1972, with effect from november 15, 1972. this chapter has now ceased to operate in respect of transfer of immovable property made after september 30, 1986 ..... and has filed these appeals in this court under section 269h of the act. this section authorises the commissioner of income-tax or any person aggrieved by an order of the appellate tribunal under section 269g to prefer an appeal to the high court on any question of law. it appears to us that these appeals filed by the competent authority are .....

Competent Authority (Acquisition) Vs. Smt. Lalita Todi and ors.

Court : Patna

..... well we will not pass any final order on the maintainability of the appeal.3. these acquisition proceedings have arisen under chapter xx-a of the act which chapter was inserted in the act by the taxation laws (amendment) act, 1972, w.e.f. 15th november, 1972. this chapter has now ceased to operate in respect of transfer of immovable property made after 30th september, 1986 ..... is aggrieved and has filed these appeals in this court under s. 269h of the act. this section authorises the cit or any person aggrieved by an order of the tribunal under s. 269g to prefer an appeal to the high court on any question of law. it appears to us that these appeals filed by the competent authority are incompetent. the .....

Amar Singh and ors. Etc. Etc. Vs. the State of Bihar and ors. Etc. Etc ...

Court : Patna

..... 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 .....

industrial Packers and Co. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1995)52ITD1(Pat.)

..... the provisions contained in sections 30 to 43a.4. the id. counsel for the assessee submitted before us that "43b" was substituted for "43a" by the direct tax laws (amendment) act, 1987 with effect from 1-4-1989 only. thus, as far as assessment year 1986-87 was concerned, the income from business had to be computed in accordance with ..... in consonance with ordinary notions of equity and fairness would further fortify the court in adopting such a course. it is a well settled principles of interpretation of taxation laws that if more than one view is possible on the construction of taxing statute the one which leans in favour of the assessee should be accepted by the courts ..... justify amply a similar view with respect to section 29 of the act. this view is further reinforced by the non obstante clause at the beginning of section 43b of the act. we, therefore, conclude that this substitution of "43a" by "43b" by the direct tax laws (amendment) act, 1987 w.e.f.1-4-1989 was only clarificatory and to .....

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 .....

Tata Iron and Steel Co. Ltd. Vs. State of Bihar and ors.

Court : Patna

..... the offending provision of the bengal acts declared ultra vires by the supreme court. the vires of the amanded act was challenged before the supreme court in goodricke case. the validity of the act was upheld on the ground that the impugned ..... act, 1976 was declared to be unconstitutional by the supreme court on the ground of legislative incompetence as also infringement of articles 14 and 301 of the constitution. the west bengal legislature intervened to remedy the situation created by the supreme court judgment aforesaid and enacted west bengal taxation laws (amendment) act, 1989 amending ..... determined by the government in this behalf but not exceeding rupees four per thousand gallons.14. by the bihar coal mining area development authority (amendment) act, 1992, the existing section 89 has been replaced by the following provisions:levy of tax on use of land for other than agricultural and .....

Tata Engineering and Locomotive Company Ltd. and Etc. Vs. State of Bih ...

Court : Patna

..... ) ordinance, 1975 which amended section 2(c) of the taxation act with retrospective effect defining 'motor vehicle' virtually in the same term as the definition stood in the central act after the amendment by act 100 of 1956. the object of the amendment was to legislate retrospectively on the ..... act were not taxable under the taxation act as long as they were working solely within the premises of the respective owners. anticipating a spate of refund applications as a result of decision in bolani ores case, the governor of the state of orissa promulgated an ordinance on 11-2-1975 known as the orissa motor vehicles taxation laws (amendment ..... taxes are to be levied. on the other hand, the expression 'principles of taxation' denotes rules of guidance in the matter of taxation. we, therefore, hold that the amending acts do not come into conflict with the existing law in respect of any principles of taxalion, but only deal with a subject .....

Shakti Tubes Ltd., a Company Incorporated Under the Provisions of the ...

Court : Patna

Reported in : 2010(58)BLJR159

..... production before 1.4.1993, and its capital investment was less than rs. 15 crores.3. in view of the provisions of section 7(3)(b) of the act, and in purported exercise of powers under paragraph 10.5 read with the provision of paragraph 10.4 of the 1993 industrial policy, the state government issued s.o. ..... brief statement of facts essential for the disposal of the writ petition may be indicated. the petitioner is a private limited company, incorporated under the provisions of the companies act 1956, and has set up a steel plant at hajipur, district vaishali. the state government had issued its industrial policy for rapid growth of industries in the state of ..... no. pt -193/99 (shakti tubes ltd. v. state of bihar), whereby the order passed by the authorities under the provisions of the bihar finance act (hereinafter referred to as 'the act'), has been upheld, and it has been held that the petitioner is not entitled to the benefit of exemption from payment of purchase tax on raw materials .....

Ramesh Singh and anr. Vs. Chinta Devi and ors.

Court : Patna

..... of bihar, air 1970 sc 1636 : (1970 cri lj 1396) it was held that even though section 5(3) of the prevention of corruption act was repealed by anti-corruption laws (amendment) act, 40 of 1964, during the pendency of the appeal, it was open to the high court to invoke the presumption contained in section 5(3) ..... in considering the case of the appellant since the conviction of the appellant was pronounced by trial judge long before the amendment. after consideration of various ..... ltd. reported in air 1960 sc 980, the question of law, which arose for consideration, was whether in the absence of any provision giving retrospective effect to certain amendments made in the court-fees act, 1870, as applied to bombay by the court-fees (bombay amendment) act, 1954, which amendment came into force on 1-4-1954, the court-fees .....

Shanti Complex Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1997)63ITD181(Pat.)

..... provisions relating to the institution of a registered valuer as it is quite significant for our purposes.16. clause (oaa) of section 2 of the wealth-tax act, inserted by the taxation laws (amendment) act, 1972 w.e.f. 15th of november, 1972 defines a "registered valuer" a person registered as a valuer under section 34ab of the same ..... act.17. coming to section 34ab found in chapter vii-b of the wealth-tax act dealing with registered valuers, at the outset, it may be stated that the legislature has seemingly ..... answer obviously will have to be "no".8. the valuation cell of the department was established after the insertion of section 16a in the w.t. act by virtue of tax laws (amendment) act, 1972, w.e.f. 1-1-1973 for the purpose of determining fair market value of properties belonging to assessee and declared in the wealth-tax .....