Patna Court March 1994 Judgments

Narayan Prasad Kotriwal Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1994)50ITD539(Pat.)

1. The appeal relates to the assessment year 1987-88 for which the accounting year ended on 31 -3-1987. The assessee filed the return of income on 12-8-1987. It is common ground that in the covering letter it was stated by the assessee that it received enhanced compensation and interest thereon in respect of the agricultural land acquired by the Government. It was also pointed out that against the judgment of the sub-ordinate Judge, Bhagalpur, granting enhanced compensation, the State of Bihar had filed an appeal which was pending before the High Court. It was claimed that till final decision of the High Court, the compensation cannot be taxed. The original assessment was completed under Section 143(1) of the Act accepting the income returned.Subsequently the ITO while completing the assessment for the assessment year 1988-89 noticed that the assessee had received enhanced compensation on 5-8-1986 which should have been brought to tax for the assessment year under appeal. He therefore...

Krishna Mohan Choudhary Vs. the State of Bihar and ors.

Court: Patna

G.C. Bharuka, J.1. The petitioner has filed this writ application for quashing the notification No. 181, dated 17-3-1993 (Annexure '1') issued by the Director (Administration)-cum-Deputy Secretary, Bihar in the Human Resources Development Department to the extent by which the petitioner has been transferred from the post of Principal Patna Collegiate School, Patna (hereinafter referred to as 'Collegiate School' only, for brevity) to the post of Principal, Government High School, Gulzarbagh, Patna and respondent No. 3 , Sri Jamuna Prasad Singh, an Assistant Teacher in the former school has been made the Principal thereof, 2. The petitioner who holds M. Sc. Degree is an Assistant Teacher in Bihar Subordinate Education Service (Upper Division). His date of appointment is 13th November, 1958, Admittedly the petitioner is senior to respondent No. 3 and according to the petitioner his promotion to the regular cadre of Principal, had fallen due in 1985 itself. Keeping in view his seniority ...

Ganesh Prasad Agrawal Vs. State of Bihar and ors.

Court: Patna

N. Pandey and S.K. Chattopadhyaya, JJ.1. Heard the learned Counsel for the petitioner and learned Counsel for the respondents.2. This is an application under Articles 226 and 227 of the Constitution, wherein the petitioner has prayed for quashing an order dated 18-4-1993 (Annexure 3) passed in Eviction Case No. (sic) of 1991 under Section 59 of the Bihar State Homing Board Act (in short 'Act') as also the order of the appellate authority dated 1-2-1994 (Annexure 4) The. House in question was constructed by the Bihar State Housing Board (in short 'the Board') under a hire purchase scheme. It was allotted by the Board vide letter dated 15-7-1977) to one Fakruddin Ahmad and accordingly a deed of agreement was also executed on 14-4-1984. 3. The ease of the petitioner is that he took the house from Fakruddin Ahmad on rent. It is also claimed that dues of the Housing Board against Fakruddin Ahmad for the hire purchase of the house were also paid by the petitioner. The case of the petitione...

Oriental Insurance Co. Ltd. Vs. Dulari Devi

Court: Patna

G.C. Bharuka, J.1. This appeal has been filed by the appellant insurer against the judgment dated 4.9.1991 passed by the Claims Tribunal, Siwan, in claim case No. 10 of 1988: 63 of 1991.2. It appears that the husband of the respondent No. 1, namely, late Bhagwan Ram died in an accident of a jeep bearing No. BED 3789 on 19.10.1988. Admittedly, this vehicle was insured with the appellant. After due enquiry, Claims Tribunal awarded compensation of Rs. 50,000/- with interest at the rate of 9 per cent per annum from the date of application till the date of realisation.3. Learned counsel for the appellant does not dispute the quantum of compensation but the grievance is that so far' as the appellant insurance company is concerned, it cannot be made liable to pay beyond Rs. 15,000/-which is the minimum statutory liability against third party under the provisions of the Motor Vehicles Act, 1939 (hereinafter referred to as 'the Act' only).4. The claimant and the owner of the vehicle have also...

Law Lal and ors. Vs. State of Bihar and ors.

Court: Patna

S.B. Sinha, J.1. C.W.J.C. No. 4921 of 1993 is directed against an order dated 27.4.1993 whereby and whereunder appointed of 13 candidates including the petitioners have been cancelled with immediate effect and also the order dated 20th Feb. 1993 issued under the signature of Officer-on-Special Duty, Bihar Public Service Commission, Patna whereby the merit list prepared by the Bihar State Subordinate Service Selection Board has been cancelled. The said orders are contained in Annexures-1 and 2 to the writ application. A further prayer has been made on behalf of writ petitioner to the effect that a writ of or in the nature of mandamus be issued directing the respondents not to terminate their services.2. In C.W.J.C. No. 2856 of 1993 the petitioners have prayed for a direction upon the respondents to re-instate them on the post of Veterinary Assistant in the Department of Animal Husbandry, Government of Bihar as also for a declaration that the judgment of this Hon'ble Court, passed in C....

Patna Branch Accountant General Office Housing Cooperative Society Ltd ...

Court: Patna

B.P. Singh, J.1. The petitioner herein is a Housing Co-operative Society which has prayed for an appropriate writ/direction or order quashing the Government Notification dated 16th March, 1983, published in' the District Gazette on 18th March, 1983 (Annexure-1) withdrawing from the acquisition of land measuring 1.57 acres consisting of Several plots situate in Mohalla-Sheikhpura in the district of Patna, which was earlier notified for acquisition under the provisions of the Land Acquisition Act. The acquisition was made for the benefit of the petitioner-Society for providing building sites to its members. By the impugned notification the Government has withdrawn from the acquisition of only 1.57 acres of land out of total area of 54.75 acres earlier notified and declared under Sections 4 and 6 of the Land Acquisition Act. The main ground on which the impugned notification is challenged is that the withdrawal of the notification is malafide, and that the same has been done at the insta...

Sky Vision T.V. Through Its Proprietor Sanjay Lodha Vs. State of Bihar ...

Court: Patna

R.N. Sahay, J.1. All the petitioners are partners and/or proprietors of firms engaged in the trade of cable T.V. operation. Their field of activity is in the district of Dhanbad. The petitioners have installed Dish Antennas and are receiving programmes which are beemed through Satellite and through cables and other electronic gadgets. Then they distribute the programmes to the consumers through T.V. Sets. The petitioners are receiving programmes through Satellite systems viz., Insat 2-A. Asiaset and Arabset. From the above mentioned Satellites petitioners are receiving programmes from 14 channels. The petitioners can rely only 4/5 channels at a time through Receivers and/or distributors.2. The petitioners charge installation cost from the consumer for laying cables from the place where the Dish Antena is set up to the place where the Television sets of the consumers are set up. Initial cost varies depending upon the distance of the T.V. set from the location of the Dish Antennas of th...

New India Assurance Co. Ltd. Vs. Mamta Devi and ors.

Court: Patna

Amir Das, J.1. This miscellaneous appeal is by New India Assurance Co. Ltd., Chaibasa, and directed against the order dated 28.8.1991 passed by Motor Accidents Claims Tribunal-cum-First Additional District Judge, Singhbhum at Chaibasa, in M.J.C. Case No. 89 of 1989, whereby he directed the insurance company to pay a sum of Rs. 25,000/- to the applicants under Section 140 of Motor Vehicles Act, 1988, by way of ad interim compensation on account of the death of one Ratan Ram.2. It is said that deceased Ratan Ram was returning from Tatanagar by a truck having registration No. BRS 2521 and when the said truck reached the main gate of Chaibasa College, an accident took place resultant several persons died and several others sustained injuries. The heirs of the deceased, namely, mother and wife and minor son made an application before the Motor Accidents Claims Tribunal, Singhbhum, claiming compensation of Rs. 3,50,000/-, which was numbered as M.J.C. Case No. 89 of 1989.The claim of the opp...

New India Issurance Company Ltd. Vs. Mamta Devi and ors.

Court: Patna

Amir Das, J.1. This Misc. Appeal is by New India Insurance Company, Chaibasa and directed against the order dated 28.8.1991 passed by Motor Vehicle Accident Claims Tribunal-cum-1st Additional District Judge, Singhbhum at Chaibasa in M.J.C. Case No. 89/89, whereby he directed the Insurance Company to pay a sum of Rs. 25,000/- to the applicants under Section 140 of the Motor Vehicles Act, 1988 by way of ad interim compensation on account of the death of Ratan Ram.2. It is said that deceased Ratan Ram was returning from Tatanagar by a truck having registration No. BRS-2521 and when the said truck reached the main gate of Chaibasa College, an accident took place resulting which several persons died and several others sustained injuries. The heirs of the deceased namely, mother and wife and minor son made an application before the Motor Vehicle Accident Claims Tribunal, Singhbhum claiming compensation of Rs. 3,50,000/-, which was numbered as M.J.C. Case No. 89 of 1989.The claim of the oppo...

Debichand Mohallal Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1994)50ITD426(Pat.)

1. The only question in this appeal by the assessee is whether the addition of the credits in the names of certain minors is justified or not.2. While completing the assessment under Section 143(3) of the Act, the ITO noticed credits in the following names :(1) Babita Kumari Agarwal Rs. 19,684 (minor, aged 13)(2) Chanda Kumari Agarwal Rs. 19,667 (minor, aged 11)(3) Sangita Kumari Agarwal Rs. 19,717 (minor, aged 9)(4) Nandita Kumari Agarwal Rs. 19,667 (minor, aged 7) On 6-11-1987, as per the order sheet of the assessment record, a copy of which was made available to us, the ITO asked the assessee to explain the aforesaid credits. It was stated by the assessee that the minors had received petty gifts and that they had filed returns of income under the amnesty scheme. No comments are found to have been made by the ITO on the explanation. The assessment was completed on the same day. In the assessment, the credits were added as income under Section 68. Obviously, the explanation of the as...