Patna Court April 1994 Judgments
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Commissioner of Income-tax Vs. Kharsawan Mineral Concern P. Ltd.
Court: Patna
Decided on: Apr-05-1994
1. At the instance of the Revenue, the Income-tax Appellate Tribunal, 'A' Bench, Patna, has referred the following question of law for the decision of this court : ' Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the assessee was entitled to interest under Section 214 in respect of the amount paid by it on March 20, 1972 ?' 2. We heard counsel for the Revenue. The assessee-respondent is a company. The matter relates to the assessment year 1972-73. The accounting period ended on March 31, 1972. The assessment for the year 1972-73 was completed on January 30, 1974. The taxable income was assessed at a loss. Subsequently, the assessee filed an application to the Income-tax Officer that it had paid advance (income) tax in respect of the assessment year in question on which it had become entitled to receive interest under Section 214 of the Income-tax Act, 1961. As this interest had not been allowed to it the assessee requested that an...
Shree Radhe Govindji and ors. Vs. the State of Bihar and ors
Court: Patna
Decided on: Apr-05-1994
Radha Mohan Prasad, J.1. In this application the petitioners pray for issuance of a writ in the nature of mandamus commanding the respondents State of Bihar and its officials of pay the annuity to the petitioners at the rate of Rs. 9, 704.23 annually with effect from 1954 on account of vesting of Tauzi Nos. 6155 and 3189 under the Bihar Land Reforms Act.2. The short relevant facts are that the petitioners No. l and 2 are deities installed in the temple and the petitioner No.3 claimed to be the Shebait of the deity. It is not in dispute that the father of the petitioner No.3 endowed the said two Tauzis fetching an income of Rs. 18, 000/- per year as expenses towards Bhograg, upkeep of the temple, performance of Utsav (ceremonies) connected with the deities and management of the properties, etc. It is also not indispute that the said two Tauzis vested in the State of Bihar as per provisions of the Binar Land Reforms Act and the landlord was entitled for compensation for which a Compensa...
1. Smt. Puspa Singh (Cwjc No. 6427 of 1991) 2. Ajay Construction (Cwjc ...
Court: Patna
Decided on: Apr-05-1994
These are connected cases. Common questions of law arise for consideration in this batch of eases. The petitioners assailed the order dated June 15, 1993 passed by the appropriate authority of the Income-tax Department under Chapter XXC, i.e., section 269UD of the Income-tax Act, 1961. The said order is the common order in all these cases. It has been assailed on many grounds but we take up one of the main points taken for assailing the order dated June 15, 1993, and that is that there has been violation of the principles of natural justice. It is further stated that the principles of natural justice have been violated at every stage and in every material particular.For the purpose of disposal of these three cases, it is sufficient to state that it is agreed before us by counsel for the Revenue that the order dated June 15, 1993, was passed without hearing the petitioners. It cannot be doubted that the order dated June 15, 1993, visits the petitioners with civil consequences. Before r...
Miss Kumud Vs. the State of Bihar and ors.
Court: Patna
Decided on: Apr-04-1994
Radha Mohan Prasad, J.1. In the present writ application, the grievance of the petitioners to be that on 4-7-1985 two posts of Lecturers in Ancient Indian History were sanctioned by the State Government for Ganga Devi Mahila College, Kankarbagh which, at the relevant time, was a College affiliated to the Magadh University. Her case is that after the sanction of the said two posts an advertisement was issued by the Secretary of the College for appointment against the said posts. The petitioner being duly qualified applied for the said post and, later, she was also interviewed by the Selection Committee which recommended her case for appointment as first nominee as against the said two posts. It is claimed that on 4-11-198) the petitioner was appointed as Lecturer vide annexure 3 against the first sanctioned post and she joined. Later, the Government decided to take over different affiliated Colleges, including the College in question. The list of teaching and non-teaching employees pr...
Akhleshwar Singh Vs. Bihar State Co-operative Land Development Bank an ...
Court: Patna
Decided on: Apr-02-1994
1. We have heard counsel for the parties at length and with their consent this writ petition is disposed of at the admission stage itself. 2. The petitioner is aggrieved by the order dated April 5, 1989 (Annexure-6) whereby he has been discharged from the service of Respondent Bank. It appears that the petitioner was suspended by an order dated July 8, 1988 when he was posted as Field Officer at Basantpur. His headquarters was fixed at Bhagalpur. The petitioner says in his writ petition that he was neither paid his arrears of salary nor he was paid any subsistence allowance, he was compelled to leave Bhagalpur in the month of December, 1988, since he was seriously ill and had no means of subsistence in the city of Bhagalpur. While at Bhagalpur, he was served with a letter of the Bank sent from the headquarters at Patna on January 6, 1989 along with a copy of chargesheet. Unfortunately, the letter was received by the petitioner on January 16, 1989 which was the date fixed for his appe...
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