Patna Court March 1994 Judgments

Sachchidanand Kishoro Prasad Sinha and anr. Vs. State of Bihar and ors ...

Court: Patna

Aftab Alam, J.1. This application, after a full dressed hearing, is being disposed of with the consent of the parties, at the stage of admission itself.2. The petitioners in this application challenge the validity of the Assessment of Annual Rental Value of Holding Rules, 1993 (for the sake of brevity 'the Assessment Rules') framed by the State Government in purported exercise of powers under Sections 130 (1) and 227 of the Patna Municipal Corporation Act ('The Act', hereinafter). Also come under challenge notification classifying the Patna roads and fixing the rental Rules per square foot for different classes of holdings, in terms of the different provisions of the Assessment Rules. Finally the petitioners challenge the revision of the Annual Rental value of their holding (the basis for determination of the municipal taxes payable as proposed in the notice dated 27-9-1993 and its corrigendum dated 5-10-1993) on application of the impugned assessment Rules and the Corporation's noti...

Ramnaresh Singh Vs. the State of Bihar and ors.

Court: Patna

K.S. Paripoornan, C.J.1. The petitioner is the registered owner of Truck No. BRQ 1651. His plea is that the truck is badly deteriorated. He had no sufficient money to effect repairs and put it on road. He surrendered the valid papers of the vehicle before the District Transport Officer on 1-7-1980. Respondent No. 3, District Transport Officer, Patna informed the petitioner by Annexure-l dated 6-5-1992 that the vehicle shown in the surrender application was not found there and so it had plied on the road and cancelled the surrender. The petitioner was asked to pay the entire tax from 1-7-1988 till the date of order with penalty of 50%, The petitioner represented before the District Transport Officer that the vehicle was still in the garage (Annexure-2). The Transport Commissioner, by Annexure-3 publication, published a news item in the Hindustan Times, that all the owners including the present petitioner should deposit the taxes on the grounds that the vehicle sought to be surrendered...

Dhanaraj Singh and Co. Vs. Commissioner of Income Tax and anr.

Court: Patna

K. S. PARIPOORNAN, C.J. :This batch of three connected cases are filed by the same assessee, a firm, carrying on contract business. Common questions arise for consideration in this batch of three cases. The respondent is the Revenue. In this batch of cases, the petitioners assessments for the years 1983-84, 1984-85 and 1985-86 are sought to be reopened by the issue of a notice under s. 148 r/w s. 147 of the IT Act, 1961. The previous years relevant for the assessment years ended on 31st March, 1983, 31st march, 1984 and 31st March, 1985. The writ applications relating to these CWJC Nos. 7512 of 1992, 7511 of 1992 and 7510 of 1992, respectively. Stated briefly, the attack is against Annex. 3 notice issued under s. 148 of the IT Act as one issued illegally and without jurisdiction. The notice under s. 148 r/w s. 147 of the IT Act for the year 1983-84 (Annex. 3 in CWJC No. 7512 of 1992) is dt. 21st March, 1991. Similar notice for the year 1984-85 (Annex. 3 in CWJC No. 7511 of 1992) is dt...

Oriental Insurance Co. Ltd. Vs. Globe Enterprises

Court: Patna

G.C. Bharuka, J. 1. The present appeal is directed against the order dated September 22, 1990, passed by the Subordinate Judge I, Bhagalpur, in Miscellaneous Case No. 2 of 1990 by which the award of the arbitrators in question has been made the rule of the court except in relation to grant of interest.2. The foundational facts are not in controversy. The respondent carried on agency business of Hindustan Lever Ltd. at Bhagalpur. It had insured its stock-in-trade valued up to Rs. 4,15,000 with the appellant insurance company under Insurance Policy No. 31619/4/F/301/87. The period of coverage was October 7, 1987, to October 6, 1988. On December 7, 1987, a fire broke out in the godown of the respondent causing losses. The information regarding fire was sent to the divisional manager of the company at Bhagalpur. The company appointed two surveyors, who after inspection, assessed the damages to the extent of Rs. 2,500 only. But, according to the respondent, the loss caused was to the exte...

Dhanaraj Singh and Co. Vs. Commissioner of Income-tax and anr.

Court: Patna

K.S. Paripoornan, C.J. 1. This batch of three connected cases are filed by the same assesses, a firm, carrying on contract business. Common questions arise for consideration in this batch of three cases. The respondent is the Revenue. In this batch of cases, the petitioner's assessments for the years 1983-84, 1984-85 and 1985-86 are sought to be reopened by the issue of a notice under Section 148 read with Section 147 of the Income-tax Act, 1961. The previous years relevant for the assessment years ended on March 31, 1983, March 31, 1984, and March 31, 1985. The writ applications relating to these C. W. J. C. Nos. 7512 of 1992, 7511 of 1992 and 7510 of 1992, respectively. Stated briefly, the attack is against annexure-3 notice issued under Section 148 of the Income-tax Act as one issued illegally and without jurisdiction. The notice under Section 148 read with Section 147 of the Income-tax Act for the year 1983-84 (annexure-3 in C.WJ.C. No. 7512 of 1992) is dated March 21, 1991. Simil...

Commissioner of Income-tax Vs. Swastik Industries

Court: Patna

K.S. Paripoornan, C.J. and U.P. Singh, J. 1. At the instance of the Revenue, the Income-tax Appellate Tribunal, Patna Bench, Patna, has referred the following question of law for decision of this court : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in directing that registration be allowed to continue to the assessee-firm for the assessment year 1975-76 in view of the declaration under Section 184(7) of the Income-tax Act, 1961 ?' 2. We heard counsel for the Revenue and also counsel for the respon-dent-assessee. The entire matter is in a very narrow compass. We are concerned with the assessment year 1975-76. The previous year ended on March 31, 1975. The assessee-respondent-firm was given registration for the assessment year 1974-75. At that time, the firm had 18 partners. By the retirement of five persons, the firm stood dissolved with effect from March 31, 1975. The remaining 13 persons continued the firm from April 1, 1975. The said partn...

Ajay Kumar Vs. State of Bihar and ors.

Court: Patna

1. The petitioner has made an ambitious prayer in this writ petition. The complaint is that Respondent Nos. 3 and 4 should not realise the penalty against the Bus No. BEA-5328. It is stated that the Respondent No. 4 assessed the dues against the said bus of the petitioner for the period 1-10-1990 to 31-12-1992 amounting to Rs. 69,620 which is stated to be wrong. It is further stated that this was challenged before the Certificate Officer, Patna in Certificate Case No. 1/93-94. The petitioner denied his liability to pay the amount. His further case is that he will pay the actual dues in instalments and he has so agreed before the authority. The complaint is that the Certificate Officer or the District Transport Officer are not agreeing to deduct the 50 per cent penalty from the dues, though this Court has held in C.W.J.C. No. 9981/92 that the the penalty is not exigible. The petitioner has prayed for the issue of writ of mandamus directing Respondent Nos. 3 and 4 not to demand 50 per c...

Bhairvi Nandan Mishra Vs. State of Bihar and ors.

Court: Patna

G.C. Bharuka, J.1. In this writ application the petitioner is aggrieved by the part of the order dated 7.10.1986 passed by the Director, Secondary Education (Annexure-'2') by which the request of the petitioner for recognition of his service as an Assistant Teacher in Gouri Shankar Bajranj Jalan Girls High School (hereinafter referred to as 'the school' only) lying in the district of Sitamarhi, has been rejected on the ground that he is not having the necessary teachers training qualification.2. Admittedly the school in question had been taken over by the State Government under its scheme of establishing Project Schools in the State. Under the said scheme in its First phase 150 schools were taken over in 1982-82 and subsequently in the Second phase in total 300 schools are sought to be taken over. It appears that the school in question was recognised by the State Government as a project school with effect from 1.1.1982. Subsequently by the impugned order though services of various lad...

Md. Akhatar HussaIn Ramish Vs. Project and Development India Ltd. and ...

Court: Patna

Reported in: 2003(4)JCR707Pat

1. Heard the learned counsel for the petitioner and the learned counsel for the respondents.2. The learned counsel for the petitioner submits that even though the petitioner vacated the quarter on 17.11.1992, yet the amount due towards the gratuity of the petitioner has not been paid to him till date. Learned counsel for the petitioner also claims in payment of interest upon the dues towards the gratuity amount.3. Mr. Bahadur, learned counsel appearing on behalf of the respondents submits that as the petitioner had not furnished no demand certificate nor did he bring the fact regarding vacation of quarter to the notice of the respondents, the amount of gratuity could not be paid to him. Mr. Bahadur submitted that there was no fault on the part of the respondents they should not be liable to pay any interest to the petitioner on that amount.4. After having heard the learned counsel for the parties and having considered the peculiar facts and circumstances and specially the fact that it ...