Patna Court April 1995 Judgments
income Tax Officer Vs. Banarsilal Satyanarain.
Court: Patna
Decided on: Apr-28-1995
ABDUL RAZACK, J. M. :A very interesting question has arisen in this appeal filed by the Revenue for our consideration as to whether extended period of limitation laid down in s. 153(1)(c) is available to the AO when a return is filed by the assessee under s. 139(5) revising a return which was originally filed in compliance to notice under s. 148 of the Act. But before we decide the controversy a quick glance at the facts is necessary.2. The assessment year involved in 1979-80 and the previous year is 31st Oct., 1978. According to the provisions of s. 139(1) as it stood then for that assessment year the assessee was obliged to file its return of taxable income on or before 30th June, 1979. No such return was filed. Thereafter, there were search and seizure operations in accordance with the provisions of s. 132 of the Act on 21st/22nd March, 1980. This search operation resulted in seizure of account books and another (sic) documents/materials. The assessee filed its return of income for...
Tag this Judgment!income-tax Officer Vs. Banarsilal Satyanarain.
Court: Patna
Decided on: Apr-28-1995
Per Shri Abdul Razack, Judicial Member - A very interesting question has arisen in this appeal filed by the Revenue for our consideration as to whether extended period of limitation laid down in section 153(1)(c) is available to the Assessing Officer (AO) when a return is filed by the assessee under section 139(5) revising a return which was originally filed in compliance to notice under section 148 of the Act. But before we decide the controversy a quick glance at the facts is necessary.2. The assessment year involved is 1979-80 and the previous year is 31-10-1978. According to the provisions of section 139(1) as it stood then for that assessment year the assessee was obliged to file its return of taxable income on or before 30th June, 1979. No such return was filed. Thereafter, there were search and seizure operations in accordance with the provisions of section 132 of the Act on 21st/22nd March, 1980. This search operation resulted in seizure of account books and another documents/...
Tag this Judgment!Tata Engineering and Lacomotive Co. Ltd. Vs. Presiding Officer, Labour ...
Court: Patna
Decided on: Apr-28-1995
R.N. Sahay, J.1. By the application under Articles 226 and 227 of the Constitution of India, an award dated 29.1.90 rendered by the first respondent (Labour Court, Jamshedpur) in Reference case No. 2 of 1987 is impugned. By the impugned award, the Labour Court held the dismissal of Jitendra Prasad Singh, the second respondent, to be illegal and consequently directed his reinstatement with full back wages and other consequential benefits.2. The petitioner-company is engaged in manufacture of commercial vehicles and earth moving machinery etc. The employees of the company have formed a Co-operative society namely, TELCO Co-operative Society Limited, Jamshedpur which was registered under Bihar & Orissa Co-operative Societies Act. There are about 20,000 permanent members of the Society who are all permanent employees of the company. The management of the Society is vested in the Managing Committee consisting of thirteen members of which three are nominated by the Company viz the Chairman,...
Tag this Judgment!National thermal Power Corporation Ltd. Vs. State of Bihar and ors.
Court: Patna
Decided on: Apr-28-1995
Aftab Alam, J.1. The petitioner in this application seeks to challenge all such awards in which the Court following references made to it under Section 18 of the Bihar Land Acquisition Act enhanced the amount of compensation determined by the Collector. A further prayer is made for quashing the demand for a sum of Rs. 2.25 crores in the letters dated 1.7.1992 (Annexure-3) and 14.12.1992 (Annexure-5) issued by the Collector, Bhagalpur for making payment of the enhanced amount of compensation ordered by the court. The petitioner's challenge to the enhanced awards and the consequential demand by the Collector is based on the simple plea that the amount of compensation awarded by the Collector was enhanced by the Court without impleading the petitioner in the references under Section 18 of the Act and without giving it a notice or an opportunity of hearing in this matter.2. The material facts are brief and without much controversy. It was decided that the Corporation should construct and ...
Tag this Judgment!Shrimati Shanti Devi Vs. Ram Chandra Ram and ors.
Court: Patna
Decided on: Apr-27-1995
R.N. Prasad, J.1. This application in revision is directed against the part of the order dated 2.2.1993 passed by the Sub-ordinate Judge-VII, Patna in Title Suit No. 496 of 1990, whereby the petitions of defendant-opposite party No. 2 and the defendant-petitioner, questioning the maintainability of the suit, was rejected holding that the suit is maintainable.2. The plaintiff-opposite party No. 1 filed the suit for declaration of his title and confirmation of possession over the land in dispute and also for a declaration that the eviction proceeding under the Bihar Regional Development Authority Act (hereinafter referred to as the Act) was not maintainable with regard to the suit property and the eviction order passed therein was void and did not affect his title.3. The petitioner and the Opposite party No. 2 filed a petition in the suit stating inter alia, therein that the suit is not maintainable. The court below, after hearing the parties, rejected the aforesaid petition by the impu...
Tag this Judgment!Maqbool Ansari Vs. State of Bihar and anr.
Court: Patna
Decided on: Apr-27-1995
S.K. Chattopadhyaya, J.1. In this writ application the question which falls for consideration is as to whether the Divisional Forest Officer (shortly 'the D.F.O.') has power to release vehicle seized for an offence committed under the provisions of Indian Forest Act, 1927 (hereinafter referred to as the 'Central Act') during pendency of the confiscation proceeding before him.2. The matter has been heard at length at the admission stage and with the consent of the parties, the same is being disposed of at the admission stage itself. Mr. Sinha has confined his argument only with regard to release of vehicle.3. In order to appreciate the point raised, some facts which are relevant for deciding the question, are stated in brief: On 29.1.1995 the Range Officer of Ramgarh seized a truck bearing registration No. BPM 2748 on the allegation, inter alia, that different types of woods including Sal were being loaded on the said truck after cutting them into pieces. On seeing the raiding party th...
Tag this Judgment!Sudama Sah and anr. Vs. State of Bihar and ors.
Court: Patna
Decided on: Apr-27-1995
Aftab Alam, J.1. The two petitioners in this application make an allegation that with a view to eject them from portions of Plot Nos. 2754 and 2755, respondents 2, 4, 5 and 7 came there on 16.6.94 and acting without any sanction of law and contrary to the findings and orders of the Civil Courts forcibly demolished some stalls and wooden structures constructed on the disputed lands by the petitioners.2. It is the case of the petitioners that they were in possession of the disputed land since 1936 and each of them had constructed there six shops of wooden planks and tiled roofs in which a Homoeo Pharmacy, a tea stall, a betel shop etc. were running.3. It appears that moves were made by the local authorities, e.g. the Motihari Municipality and the district administration from time to time to eject the petitioners from the disputed land. It further appears that the authorities maintained that the disputed land was public land through which a Nali Khem (i.e. a Kachcha drain) flowed for the...
Tag this Judgment!Bouwa Singh @ Babua Singh Vs. State of Bihar and ors.
Court: Patna
Decided on: Apr-26-1995
R.N. Prasad, J.1. The petitioner in this application was noticed, vide Annexure '2' to this petition, to explain as to why an order under Section 3(3) of the Bihar Control of Crimes Act, 1981, hereinafter referred to as (the Act) be not passed. The present petition has been filed for quashing of the initiation of the proceeding in C.C.A. Case No. 6 of 1994 under the Act.2. The facts leading to the initiation of the proceeding, as mentioned in Annexure '2', was that on 1.11.1994 the petitioner and 3-4 other anti-social elements went to Nandani Oil Depot, Dhamsaha, district Purnea and demanded Rs. 10,000/- on which the incident of assault took place.3. The grievance of the petitioner is that the initiation of the proceeding under Section 3 of the Act on a single instance is unwarranted and against the mandate of the provisions contained in the Act. The relevant portion of Section 3 of the Act reads as follows :Externment, etc. of anti-social element.--(I) Where it appears to the Distric...
Tag this Judgment!Harold Kujar Vs. State of Bihar and ors.
Court: Patna
Decided on: Apr-25-1995
S.K. Chattopadhyaya, J.1. In the present application the petitioner has prayed for quashing of (i) of first information report (ii) the charge-sheet and (iii) the order taking cognizance as also the entire criminal proceeding against the petitioner. A further prayer has also been made to restrain the concerned opposite parties from investigating into the case.2. Before considering the arguments advanced on behalf of the parties the backgrounds of the case may be potrayed: On the basis of an F.I.R. filed on 16.4.88 a criminal case was registered against the petitioner under Section 409 of the Indian Penal Code. The allegation in the F.I.R. is that the petitioner, while' posted as Ranger in the year, 1986-87, was required to distribute 20 Matric tonnes of wheat to the labourers engaged in aforestation. Though the petitioner received the said amount of wheat but instead of distributing the whole to the labourers, he misappropriated 10 M.T. of wheat. Further allegation is that even after ...
Tag this Judgment!Ranchi Regional Development Authority Vs. Ranchi Municipal Corporation ...
Court: Patna
Decided on: Apr-24-1995
Choudhary S.N. Mishra, J.1. Heard learned Counsel for the petitioner and learned Counsel for the respondents, Municipal Corporation, Ranchi and the Bihar' State Electricity Board. In spite of the sufficient opportunities having been given to the respondents, no Counter-affidavit has been filed in this writ application. Accordingly, this writ application is being disposed of on the basis of the averments made therein.2. The prayer of the petitioner, in this writ applications is set out in Paragraph-1, which reads as follows :--1. That by this writ application, the petitioner is desirous of issuance of an appropriate writ, order or direction commanding upon the respondents to comply with the provisions of Section 53 of the Bihar Regional Development Authority, 1981 (Act 40 of 1982) (hereinafter to be referred to as 'the Act' for the sake of brevity) before providing water connection and electric energy to the houses within the local limits of the Ranchi Regional Development Authority ar...
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