Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 chapter ii central sales tax Sorted by: recent Court: patna Page 1 of about 24 results (0.184 seconds)

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 .....

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 .....

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 .....

Shiva Shankar Verma and ors. Vs. the State of Bihar Through Vigilance ...

Court : Patna

..... procedure, 1973 was also varied as may appear from section 22 of the at of 1988. the criminal law (amendment) ordinance, 1944 was also amended by section 29 of the prevention of corruption act, 1988. the criminal law (amendment) ordinance, 1944 is the result of the legislative attempts on forfeiture and confiscation of any property amassed by ..... investigating agency or due to the production of them by the officer himself. moreover, it has to be merely a "proceedings" under the act and not a trial. in fact, the criminal law( amendment) ordinance, 1944 was also not contemplating it as trial of a suit, rather it was mere investigation. and in that case ..... evidence on affidavit to establish reasons to believe as required by section 13 of the act may not be an isolated and solitary legislative provision; one may find other instances also in other legislations. section 5 of the criminal law( amendment) ordinance, 1944 speaks of taking evidence of parties during the investigation held by the .....

New Swadeshi Distillery. Vs. the State of Bihar, and ors.

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 .....

M/S Riga Sugar Company Limited. Vs. the State of Bihar, and ors.

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 .....

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 .....

interlink Coal Private Limited, a Company Incorporated Under the India ...

Court : Patna

..... by the respondents that it was given to understand by the railway authorities dealing with the matter that once the railway board itself has taken a policy decision to amend the said price variation clause, those clauses are not required to be deleted in the tender document as the tender was not yet formalized by an agreement. ..... provided that the modified clauses/provisions shall be applicable with prospective effect in all future works contracts. clause 2, which is the relevant clause, is quoted hereunder:2. amendment to pvc clause in works contractin partial modification of board's letter no. 85/w-1/ct/7-vol 1 dated 04.04.1996, the following changes are introduced ..... clear from the above observations of this court, once the state or an instrumentality of the state is a party of the contract, it has an obligation in law to act fairly, justly and reasonably which is the requirement of article 14 of the constitution of india.in paragraph-53, their lordships have held thus :from the above, .....

Amba Carbonisation Pvt. Ltd. Vs. State of Bihar and ors.

Court : Patna

..... 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 .....