Patna Court April 1993 Judgments
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Controller of Estate Duty Vs. Smt. Ginni Devi Jain
Court: Patna
Decided on: Apr-09-1993
G.C. Bharuka, J.1. The present reference is one under Section 64(1) of the Estate Duty Act, 1953 (hereinafter in short, 'the Act' only). The questions of law involved are as below :'(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that only half of the Hindu undivided family property passed on the death of the deceased ? (2) Whether, on the facts and in the circumstances of the case, the deceased sole surviving coparcener having absolute power of disposition of the Hindu undivided family property a notional partition of the said property should be presumed to have been effected under Section 39(1) of the Estate Duty Act ? (3) Whether, on the facts and in the circumstances of the case, the entire Hindu undivided family property passed on the date of death of the deceased ?'2. The foundational facts lie in a short compass. Smt. Ginni Devi Jain, the accountable person, is the wife of the late Bhagchand Jain, who expired on O...
Commissioner of Income-tax Vs. Natraj Processing Industries
Court: Patna
Decided on: Apr-09-1993
S.K. Chattopadhyaya, J. 1. By an order dated September 16, 1982, this court directed the Income-tax Appellate Tribunal, 'A' Bench, Patna, to submit a statement of case under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), and to refer the following question of law to this court : 'Whether, on the facts and in the circumstances of the case, the Tribunal is correct in holding that the assessee is engaged in manufacturing and producing articles within the meaning of Section 80) of the Income-tax Act, 1961, thereby entitling it to claim a deduction under that Section ?' 2. As per the aforesaid direction, a reference has been made under Section 256(2) to this court. The present case relates to the assessment year 1977-78. The assessee-firm, namely, Messrs. Natraj Processing Industries, Gaya, started its business in calendering of cloth in the accounting year and thereby claimed the relief under Section 80J of the Act. The relief was denied by the Income-...
Commissioner of Income-tax Vs. Western India Sales and Services
Court: Patna
Decided on: Apr-09-1993
G.C. Bharuka, J. 1. In this reference under Section 256(2) of the Income-tax Act, 1961 (hereinafter 'the Act' only), opinion needs to he rendered in respect of the following question : 'Whether, on the facts and in the circumstances of the case, the sum of Rs. 1,50,993 in respect of the assessment year 1972-73 represented trading receipts and was liable to be included in the total income ?' The business of the assessee consisted of dealing in Kirloskar and Cummins products. The manufacturers, who are stationed at Bombay and Poona, had despatched the goods for various destinations in the State of Bihar raising bills against the assessee which included Central Sales Tax (in short, 'C. S. T.') at the rate of four per cent. During the course of movement of the said goods, a second sale was effected by the assessee by transfer of document of title. While realising the sale price of the said goods, the assessee reimbursed itself by charging the said four per cent. Central sales tax from its...
Commissioner of Income-tax Vs. Soh Kisan Cold Storage.
Court: Patna
Decided on: Apr-08-1993
G.C. BHARUKA J. - In these three taxation cases relating to the assessment years 1973-74, 1974-75 and 1975-76, a statement of case was called for by this court under section 256(2) of the Income-tax Act, 1961 (hereinafter in short,"the Act" only), on the following common question of law :"Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in holding that the proceedings under section 147(b) were not validly initiated ?"The relevant facts which transpire from the statement of case are that the assessee during the three assessment years in question had taken loans, which were partly used for the purpose of business and partly for the payment of Income-tax liabilities. The assessee claimed payment of interest to the extent of Rs. 41,601, Rs. 45,924 and Rs. 66,196, respectively, for the three years. during the original assessment proceedings, the assessee disclosed the aforesaid facts before the Income-tax Officer,...
Lala Sachindra Kumar Vs. Patna Regional Development Authority and ors.
Court: Patna
Decided on: Apr-08-1993
S.B. Sinha, J. 1. In this writ applicationthe petitioner has sought for issuance of a writ of or in the nature of mandamus commanding upon the respondents to allot a suitable house-building plot to the petitioner preferably at Rajindra Nagar in the town of Patna. 2. The fact of the matter lies in a very narrow compass. 3. On 16-1-1966 the father of the petitioner applied for allotment of plot of land at Rajendra Nagar where for a sum of Rs. 100/-was deposited. The petitioner has contended that neither he nor his father has/had any vacant land in the town of Patna. 4. An advertisment had been issued in the year 1973 inviting allotment of residential plots at Rajendra Nagar. The petitioner applied for a house-building plot with a request that on an earlier occasion for a sum of Rs. 100/- was deposited by his father on 16-1-1966 and the same may be credited to the petitioner as the new applicant of the year 1973. The petitioner also filed an affidavit and complied with all other formali...
Commissioner of Income-tax Vs. Soh Kisan Cold Storage
Court: Patna
Decided on: Apr-08-1993
G.C. Bharuka, J. 1. In these three taxation cases relating to the assessment years 1973-74, 1974-75 and 1975-76, a statement of case was called for by this court under Section 256(2) of the Income-tax Act, 1961 (hereinafter in short, 'the Act' only), on the following common question of law: 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in holding that the proceedings under Section 147(b) were not validly initiated ?' 2. The relevant facts which transpire from the statement of case are that the assessee during the three assessment years in question had taken loans, which were partly used for the purpose of business' and partly for the payment of income-tax liabilities. The assessee claimed payment of interest to the extent of Rs. 41,601, Rs. 45,924 and Rs. 66,196, respectively, for the three years. During the original assessment proceedings, the assessee disclosed the aforesaid facts before the Income-tax Officer, which were...
Mostt. Buta Kuar and ors. Vs. the State of Bihar and ors.
Court: Patna
Decided on: Apr-08-1993
S.B. Sinha, J.1. This application is directed against a part of the order dated 16-11-1984 passed by the Joint Director, Consolidation as contained in Annexure-8 to the writ application.2. In view of the order proposed to be passed, it is not necessary to State the fact of the matter in great details.3. The petitioner filed an objection under Section 10 of the Bihar Consolidation of Holdings and Prevention of Fragmentation Act, 1956 (herein after to be referred to as 'the said Act') in respect of two plots before the Consolidation Officer.4. The petitioner, thereafter, filed two applications one for amendment of the said objection petition with a prayer that he be permitted to put his signature on the said application and in the second application he made prayer that eight other plots of land be directed to be included in the original application.5. According to the contesting respondents, the Consolidation Officer allowed the first application for amendment but did not pass any speci...
Randir Nandan Etc. Vs. State of Bihar and ors. Etc
Court: Patna
Decided on: Apr-05-1993
B.P. Singh, J. 1. In this batch of writ applications the petitioners have prayed for issuance of an appropriate writ or direction directing the respondents to call the petitioners for interview and for consideration of their cases for appointment to the post of Assistant Executive Engineer (G.T.O. cadre) in the Bihar State Electricity Board. The petitioners have also challenged the qualifications and the requirements laid down in the advertisement for selection to the aforesaid post contending inter alia that the decision of Board to award 30 marks for the viva voce test was unreasonable, and further that awarding of maximum of 30 marks for educational qualification was also unreasonable in view of the fact that a written test was being held for judging their relative merit. The writ petitions were filed at a stage when the petitioners had not been called for interview and the appointments had yet to be made. Subsequently, the writ petitions were amended when the petitioners were in...
Prio Ranjan Roy Vs. Bihar State Housing Board and Others
Court: Bihar State Consumer Disputes Redressal Commission SCDRC Patna
Decided on: Apr-02-1993
K.P. Sinha, Member: 1. This is a Complaint filed by Mr. Prio Ranjan Roy against the Housing Board, Bihar. In the complaint petition it has been averred by the complainant that as early as 28.3.66 he was allotted House No. 3K43 by a Government order and the required deed registration was executed on the 15th May, 1966 which was duly registered on 1.8.66. After registration of the deed the District Development Officer, Ranchi wrote a letter to the Executive Engineer, Housing Department, Ranchi directing him to hand over possession of House No. 3K43 to Shri Roy. This house was located in Mohalla Bariyatu of Ranchi Town. Shri Roy also paid the first installment of Rs. 3,000/- as stipulated and inspite of the specific order from the District Collectorate to the Executive Engineer of the Housing Department the possession of the house allotted to him was not given. Again on 13.7.67 a Government order was issued for handing over possession of the house to the complainant. The possession of the...
Anamika Indane Vs. Awadh Bihari Pandey
Court: Bihar State Consumer Disputes Redressal Commission SCDRC Patna
Decided on: Apr-02-1993
B.N. Sinha, President: 1. This appeal is directed against an order dated 6.9.91 passed by the District Forum, Patna in Complaint Case No. 269 of 90 by which this appellant had been directed to give LPG connection to the respondent No. 1 within a month of the order and to pay a fine of Rs. 2000/- as compensation for the harassment caused to the respondent No. 1 who was complainant there due to the negligence on the part of the Opp. Party before the District Forum who is appellant before this Commission. It may be mentioned that against that order Appeal No. 101 of 91 was filed by one M/s. Rashmi Rathi Enterprises who was O.P. No. 3 before the District Forum which has been disposed of by this Commission vide order dated 16.3.93 passed in that appeal on the basis of the submission made on behalf of the appellant and the consumer complainant-respondent that the consumer has been supplied the LPG connection. On the basis of the submission made on behalf of the parties that appeal No. 101 of...
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