Patna High Court

Proceedings under Bihar VAT & IPC are Independent to each other: HC

Vijay Shankar Prasad Vs. The State of Bihar (Patna High Court)

The Patna High Court, in a recent ruling, held that the prosecution in criminal law and proceedings arising under the Bihar Value Added Tax Act, 2005 are undoubtedly independent proceedings and, there is no impediment in law for the criminal proceedings to proceed even during the pendency of the proceedings under the Bihar Value Added Tax...

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Retention of seized cash to be utilised towards tax dues already determined

Fatema Hussain & Anr. Vs UOI & Ors. (Patna High Court)

Facts on record go to show that on 21-3-2014 when the petitioners were carrying a sum of Rs. 30 lakhs in New Delhi purportedly having received it as certain sale proceeds, the author­ities of the Income Tax Department at New Delhi seized the amount and thereafter when the amount was not released and no action was taken for a period of ab...

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Addition u/s. 68 justified for Capital introduced by partner in assessee firm from sale of agricultural land with No documentary evidence to substantiate sale

R.A. Himmatsinghka & Co. Vs. Asst. CIT (Patna High Court)

AO cannot look into source of source, i.e., of third party only, however assessee’s case was different as the party was closely connected with the assessee. Firm as a partner thereof assessee clearly failed to produce the sale deeds of the sale of agricultural land by partner therefore was justified in making addition under section 68....

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State cannot Ban Production of Extra Neutral Alcohol: Patna HC

Bihar Distillers & Bottlers Pvt. Ltd. Vs The State of Bihar (Patna High Court)

1. Challenging the constitutional validity of certain provisions under the Bihar Prohibition and Excise Act, 2016 (hereinafter referred to as the Prohibition Act‘), these writ petitions have been filed and the reliefs claimed are to declare Section 2(40) (ii), Section 13, Section 23 and Section 24(1) of the Prohibition Act as ultra vire...

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Levy of Bihar Entry Tax Act & Interest on Late Payment of Entry Tax is constitutional: HC

M/s Indian Oil Corporation Ltd. Vs State of Bihar (Patna High Court)

(i) Whether the second proviso to Section 3(2) of the Entry Tax Act is ultra vires to the Constitution? (ii) Whether interest can be levied in the matter of late payment of entry tax under the Entry Tax Act, by virtue of the provisions of the Bihar Finance Act, and, with the aid of Section 8 of the Entry Tax Act?...

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Retired VAT Officer can be appointed as member of VAT Tribunal: HC

Bihar Value Added Tax Act Vs Commercial Taxes Bar Association (Patna High Court)

Mere fact that at one point of time, the officer was working with the Commercial Taxes Department, cannot be a reasonable suspicion to disqualify him for appointment....

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Personal accountability with fine imposed on custom officials for non compliance of release order of goods

M/s Overseas Enterprises Vs Union of India through the CC of Customs (Patna High Court)

Patna High Court held In the case of M/s Overseas Enterprises vs. The Union of India through the CC of Customs that there was absolutely no justification at all either on fact or in law in not giving effect to the order of the provisional release dated 28.03.2013....

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No VAT on free supply of medicines – State Govt. not competent to levy tax on the basis of MRP or any other notional value

Mapra Laboratories Pvt. Ltd. Vs Commercial Tax Officer (Patna High Court)

Mapra Laboratories Pvt. Ltd. and others (the Petitioners) were engaged in manufacture and sale of medicines and had been regularly filing returns to the concerned Authorities. The Petitioners were claiming an exemption in respect of free of cost supply of medicines to its dealer under a scheme...

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HC jailed Top Custom Authorities for ‘Contempt of Court’

Birendra Kumar Singh Vs The Union Of India (Patana High Court)

This petition has been filed by the petitioner for initiating a proceeding of contempt against the opposite parties for their deliberate and willful non-compliance and violation of order dated 14.11.2011, ...

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Interrogation by Income tax officials till late night is torture & violation of human rights

CCIT Vs. Rajendra Singh (Patna High Court)

CCIT Vs. Rajendra Singh (Patna High Court)- Even assuming that there were temporary breaks in course of interrogation which continued for 42 hours, it is not in dispute that even on the second night of search and survey on 10.9.2010, the interrogations continued till 3 A.M. and the respondent no.3 and his family members were made to remai...

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