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Maya Arora   19 August 2008 at 14:12

Changes in the VAT law of Himachal Pradesh

One of the amendement made in Himachal Pradesh VAT. Where Section 11 as amended vide Amendment Act No.12 of 2007 published in H. P. Rajpatra Extn. On 16th May, 2007. According to STO's interpretation of the Act, we should claim input tax credit only with respect to such goods as have been sold by us during the tax period and the balance to be carried forward.

According to us, if you go through Section 11 as a whole, the interpretation is totally different. According to Sub-Sec. 1 of Sec. 11 –

The input tax credit may be claimed in respect of taxable sales made during the tax period by a purchasing dealer shall be –
(i) the amount of input tax paid or payable by such purchasing dealer to the selling registered dealer, on the turnover of purchases of such goods as have been sold by him during the tax period; and
(ii) calculated and allowed as provided in this section, and subject to such other conditions as may be prescribed.

The calculation of input tax credit is given in Sub-Section 13. Which is given as below:

According to Sub-Section 13 of Sec. 11 –

“ The amount of input tax credit, which may be availed of by a purchasing dealer, shall be determined on the basis of the following formula, namely:-

NET INPUT TAX CREDIT = A+B-C

Explanation:-
(i) ‘A’ represents the amount of input tax credit which the purchasing dealer may be allowed under this section in respect of taxable sales made by him during the tax period.
(ii) ‘B’ represents outstanding input tax credit brought forward from the previous tax period; and
(iii) ‘C’ represents reverse input tax credit as determined under sub-section (10).”



If we calculate input tax credit as per Sec.11(13), then we should consider opening balance of input tax credit in every tax period. So please clarify Clause (ii) of Sub-Sec. (1) and Explanation (ii) of Sub-Sec. (13) of Section 11. According to our interpretation of Sec. 11, we can claim the whole input tax credit against the vat payable on sale during the tax period and this was the motive while constituting this VAT LAW all over India. When we are paying tax on purchase then why we should not get the benefit within time. But the STO is adamant and he say that he would not allow benefit of input tax credit on unsold stock against vat payable. So please suggest what should be the correct interpretation of law with reference to Sec. 11 of VAT at Himachal Pradesh

sanjeev   19 August 2008 at 13:26

police security of a person accused of a murder

whether police security can be provided to a person whose life is in danger and who is accused of a murder ? Is there any ruling of supreme court regarding this matter?

Anil   19 August 2008 at 13:10

Non issue of share certificates in a PRIVATE Company - penalty

A PRIVATE company has complied with all the provisions of the Companies Act except that it has not issued Share Certificates in physicall form to its share holders.

Which penal section applies in this situation and what is the penalty?

Shree.   19 August 2008 at 12:13

regarding traffic law

I have a doubt its regarding traffic law

If a person is caught for over speeding and if he don't have money at that particular time to pay the fine is it legally permitted to get the charge sheet from the traffic police and can we pay it in the near by court after some time.
And in the mean time can we have our vehicle with us or the vehicle needs to be handed over to the police till we pay the fine . Could u kindly clarify me regarding this what does our law say with respect to this matter.

Dr.Mumbiram   19 August 2008 at 04:32

After filing a writ petition personally

Artist Mumbiram is personally filing a writ petition at the Bombay High Court requesting for a Mandamus to officials at FROs and their superiors at the MHA (PETITION UNDER Part III Article 14 OF THE CONSTITUTION OF INDIA FOR ISSUANCE OF A WRIT IN THE NATURE OF Mandamus UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA).

These officials have failed to process Dr.Mumbiram’s application for a five-year-visa for his minor son, who qualifies as a PIO. Departmental remedies such as formal written complaints have also been exhausted. The petition seeks a Mandamus to these officials to immediately grant a visa for his minor son and also to grant the petitioner compensation for damges.

What action from the High Court can we expect and in what time framework ? Will we be informed about the next steps in the proceedings, such as a possible hearing ? Do they post such information on the case status page of the Bombay High Court ?

Would somebody enlighten us about possible scenarios ?

kritika   19 August 2008 at 01:10

Domestic viloence act

Respected Sir/Madam,
i just wanted to get clear that are SEC 3,3,5, 18 and 20 Of the domestic violence act,2005 are violative to ART 14 and ART 21 of the indian Constitutiton??? if yes, can u plz explain in brief, to help me to gain clear knowledge about the mentioned sec and articels. or help with any illustrations with the help of any case laws.

thank you..

Manish Singh   18 August 2008 at 19:18

Govt of India Act 1959

Dear All,
Can anybody please provide me Govt of India Act, 1859 and the Govt of India Act, 1865.
these are repealed acts and i couldnt find it anywhere so I request all the learned members to please provide me the same if possible.

Rameshchandran   18 August 2008 at 17:59

power of managing director to delegate his power to sign as occupier


Dear members of the Legal fraternity,

ours is a private limited company and the managing director is always in tour to foreign countries. He wanted to deligate
his power to sign in inspector of factories and such like files to General manager as the "Occupier". What procedure has to be done for that? NB: There are other two partner in the company who are also residing in foreign countries.

Whether he wanted to call for Director Board Meeting to get confermation of his decision. If not what is the procedure to be adopted?

Kindly reply to me immediately to enble me to render my duty as a legal assistant in our company.

thanking you

Rameshchandran

vinod bansal   18 August 2008 at 16:32

Sec 319 CrPC

An order Under section 319 CrPC is An interloctury order or not.Secondlly whether a revision against order under section 319 CrPc lies or not.Plz enlighten Thanks

ram   18 August 2008 at 15:37

Previous Sale Deed

It is valied in a sale document mentioned previously taken sale amount by the vendor now statutatory purpose such document registration at present ? whether it reight or wrong. Pl rectify
Tbank Q