Patna Court June 1995 Judgments

Prakash Chandra Agrawal Vs. State of Bihar and ors.

Court: Patna

Narayan Roy, J. 1. Heard. Mr. Basudav Prasad, learned senior counsel appearing on behalf of the petitioner, and Mr. Rajendra Prasad, Standing Counsel No. 1, for the State.2. By this writ application, the petitioner has prayed for issuance of a writ of mandamus commanding upon the respondents to stop from further construction of 'Rain Basera', which is being constructed just in front of the boundary wall of the petitioner's 'Show-room', situate on Dumka-Asam Road in the town of Dumka.3. It is stated on behalf of the petitioner that in front of his boundary wall, the respondents are constructing 'Rain Basera' and thereby they are obstructing the access of the petitioner to the High-way and they are also depriving the petitioner of the right of easement.4. It is further stated that the petitioner has a right to use the High-way and in case the said 'Rain Basera' is constructed in front of his show-room, he will be deprived of his rights.5. A counter-affidavit has been filed on behalf of ...

Haquik Mian Vs. Rajendra Prasad and ors.

Court: Patna

B.L. Yadav, J. 1. This is plaintiffs Second Appeal preferred under Section 100 of the Code of Civil Procedure, 1308 (for short the Code) in a suit for redemption of mortgage over an area of 11 Bighas, 15 kathas 6 dhurs in Khata No. 388 of village Baleshra Balahata. This khata belongs to Nurul Mian, Zan Mohammad Mian, Abdul Aziz, Ahmad Mian and All Hussain Mian. They executed a mortgage on 23-1-1922 in favour of Lala Sital Lal after obtaining Rs. 600/- the mortgage money in respect of an area of 4 Bighas and the possession was given to the mortgagee. There was another oral mortgage dated 1-4-1934 in favour of same mortgagee Lala Sital Lal for Rs. 500/- in respect of the remaining area of khata. Sital Lal died and Respondent Nos. 1 to 6 are his heirs. Plaintiffs are the heirs of Abdul Aziz, the mortgagor. 2. The amount of mortgage money was sent by mortgagor to the defendants, the mortgagees but they did not accept it rather they asserted the rights of vendees. They further asserted th...

Binda Lal Singh Munda Vs. Shani Chari Alias Sanichari Devi and anr.

Court: Patna

S.K. Chattopadhyaya, J.1. Being aggrieved by the order dated 24.9.86 passed in Misc. case No. 5/86 under Section 125 of the Code of Criminal Procedure (shortly 'the Code') directing the petitioner to pay maintenance at the rate of Rs. 250/-per to opposite party No. 1, the petitioner has moved this Court in the instant application under Section 462 of the Code.2. Before appreciating the points raised on behalf of the petitioner the backdrops of the facts are necessary to be looked into:On 15.4.86 the Opposite party No. 1, the wife of the petition filed a petitioner before the learned Judicial Magistrate under Section 125 of the Code praying therein to direct the petitioner to pay Rs. 500/- per month to her as monthly maintenance allowance. The case of the applicant-opposite party No. 1 in her petition, inter alia, was that she was married to the petitioner on 12.5.80 according to the Hindu rites and customs. They were living as husband and wife. Ultimately, the wife could know that her...

Ruhee Enterprises Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1996)56ITD544(Pat.)

1. These are two appeals filed by the assessee against the orders of the CIT (Appeals) confirming the orders under Section 186(1) passed by the Assessing Officer (A.O.) cancelling the registration of the firm.They are being disposed of by this common order for the sake of convenience.2. For Assessment Year (A. Y.) 1979-80 the assessee submitted Form No.11 alongwith original Partnership Deed. The claim for registration was found to be within time and in order. It is stated in the order under Section 185 that the partners appeared and were examined. It is also stated that there was nothing to doubt the genuineness of the firm. The registration was accordingly allowed to the firm for Assessment Year 1979-80.3. Subsequently in the assessment order for Assessment Year 1980-81 it was stated that there was some delay in filing declaration in Form No.12, which was condoned and the firm was allowed continuation of registration for Assessment Year 1980-81.4. Subsequently the Assessing Officer n...

Tata-yodogawa Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1996)56ITD194(Pat.)

1. This is an appeal filed by the assessee. The main dispute, before us, contained in Ground Nos. 4 and 5, relates to the computation of income under Section 115J of the Income-tax Act, 1961 and whether a sum of Rs. 21,27,993 should be added to the net profit as per Profit & Loss Account for determining the "book profit" under Section 115J of the Act.2. Section 115J of the Act was applicable from the assessment years (A.Y.) 1988-89 to A.Y. 1990-91. We are concerned here with A.Y.1989-90, when the provisions were applicable. It is laid down in Sub-section (1) of Section 115J that where, in the case of certain companies, the total income, as computed under the I.T. Act, 1961, is less than 30% of its "book profit", the total income of such assessee chargeable to tax in the relevant previous year shall be deemed to an amount equal to 30% of such "book profit". Thereafter, it is laid down in Sub-section (1A) that every assessee, being a company, shall, for the purposes of Section 115J,...

Katihar Mazdoor Sangh and anr. Vs. State of Bihar and ors.

Court: Patna

Radha Mohan Prasad, J.1. As in both the writ applications the grievances of the petitioners arc common and the question to be decided is also common, the same have been heard together and arc being disposed of by this common judgment.2. In both the writ applications, the petitioners have prayed for quashing of the Memorandum dated July 23, 1987 (Annexure 3 to C.WJ.C No. 10014 of 1992 and Annexure-12 to C.WJ.C No. 8682 of 1992) issued by the Insurance Commissioner, Employees' Stale Insurance Corporation, 'ESIC' Building, New Delhi to the Regional Director, ESI Corporation and the consequential orders dated September 10, 1992 (Annexure 1 to C.W.J.C. No. 10014 of 1992) and dated August 19, 1992 (Annexure 2), issued by the Regional Director of the Employees' Slate Insurance Corporation at Patna to the Manager of the local office for payment of cash benefits to the insured employees through Account Payee Cheque instead of making cash payment as provided under Regulation 52(4) of the Employ...

Chemicot India Private Limited and anr. Vs. Bihar State Financial Corp ...

Court: Patna

Gurusharan Sharma, J. 1. Chemicot India Private Limited, a company, registered under the Companies Act, 1956, and a small scale industrial unit, registered with the Directorate of Industries, Government of Bihar, has filed this writ application under Articles 226 and 227 of the Constitution of India for issuing an appropriate writ/order/direction against the respondents for their refusal to release term loan of Rs. 15,00,000 (fifteen lakhs) after approving the expansion project of the petitioner-company.2. The Bihar State Financial Corporation (hereinafter to be referred to as 'the Corporation') is an establishment under the State Financial Corporations Act, 1951. The petitioner-company submitted plan/project for sanction of loan to the Corporation. The said project was approved and the Corporation sanctioned a term loan of Rs. 20.80 lakhs, additional term loan of Rs. 5.20 lakhs and 8/9 lakhs for setting up an unit for manufacture of absorbent cotton. Necessary loan agreements were du...