Patna Court December 1996 Judgments
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Dr. A.A. Hai Vs. Commissioner of Income-tax and anr.
Court: Patna
Decided on: Dec-16-1996
Naresh Kumar Sinha, J.1. The petitioner, who is an income-tax assessee, has invoked the writ jurisdiction of this court to quash his prosecution under Sections 276C and 277 of the Income-tax Act, 1961, (hereinafter the 'Act'), vide Complaint Case No. 423 of 1991 pending before the Special Court of Economic Offences, Bihar, Muzaffarpur.2. The facts of the case lie within a short compass. The petitioner submitted a return showing a total income of Rs. 14,770, for the assessment year 1979-80. The assessment was completed on a total income of Rs. 1,28,390 after including the income of Rs. 1,25,010 derived from the Hai clinic. On appeal, the Commissioner of Income-tax (Appeals) reduced the quantum of income from the Hai clinic to Rs. 55,000 which order was subsequently confirmed by the Tribunal and a challenge before the Hon'ble High Court also failed. The petitioner was, therefore, prosecuted for an offence punishable under Sections 276C and 277 of the Act for evading tax chargeable by c...
Deputy Commissioner of Vs. Tata Yodogawa Ltd.
Court: Income Tax Appellate Tribunal ITAT Patna
Decided on: Dec-13-1996
1. In the appeal under consideration the Revenue has challenged the order dated 27-4-1993 of the ld. CIT (A), Jamshedpur, whereby he held that no deduction of tax at source was deductible under section 195(2) of the I.T. Act from the technical fees payable to M/s. Eisenwerk Sulzau-Werfen (ESW), Austria, by M/s. Tata Yodogawa Limited (TAYO).2. M/s. TAYO entered into Technical Collaboration Agreement dated 6-9-1989 with M/s. ESW, Austria, which was duly approved by the Government of India and R.B.I. In terms of Article 13.1 of the Agreement M/s. TAYO, i.e., the assessee was required to remit by way of lump sum technical know-how fees of DM 20,00,000 in three instalments.In this connection the assessee submitted Application dated 9-12-1991 under section 195(2) of the I.T. Act for grant of permission for remittance of the amount to M/s. E.S.W., Austria, without deduction of tax at source.3. The Assessing Officer vide his Intimation dated 23-12-1991 and 1st July, 1992 asked the assessee to...
Shree Kirti Vardhan Vs. State of Bihar and ors.
Court: Patna
Decided on: Dec-13-1996
Bisheshwar Prasad Singh, J. 1. Heard counsel for the parties. 2. The petitioner herein is aggrieved by the order passed by the Collector, Annexure-6, dated 20th July, 1982 and the appellate order passed by the Commissioner, Annexure-7, dated 20th March, 1984 as also the revisional order passed by the Addl. Member, Board of Revenue, Annexure-1 dated 6-12-1986 rejecting his application under Section 37 of the Act for exempting his lands which were illegally declared surplus in Ceiling Case No. 20/73-74, which was a ceiling case started against a different person not in any manner connected with the petitioner. 3. The case of the petitioner is that his father has taken a settlement of certain lands from the ex-landlord before the vesting of the estate of the intermediary in the State of Bihar. Thereafter, mutation proceedings were taken and the name of his father was mutated in the revenue record. Register-II, the list of raiyats prepared by the State of Bihar also recognised the petiti...
Reyaz Ansari Vs. State of Bihar
Court: Patna
Decided on: Dec-13-1996
Lok Nath Prasad and P.K. Sarkar, JJ.1. This appeal is directed against the judgment of conviction passed by Shri Gauri Shankar Choube, Sessions Judge. Dhanbad in S.T.No. 281 of 1990 through which he found the sole appellant guilty under Section 302 of the IPC and convicted and sentenced him to undergo imprisonment for life.2. The prosecution case in short is that the deceased Israfil Mian, father of the appellant was widower and sometime in October 1989 he again married with Ajmunissa who is the informant of this case. Due to this Second marriage by the deceased ill relation developed between the deceased end his only son the appellant and the appellant was forced to leave the quarter occupied by the deceased in Bhuli within Bank More P.S. and the appellant was living separately in Azadnagar in the ancestral house. It has been alleged by the informant that on 25-12-89 in the evening when it was raising the appellant came and knocked the door then it was opened by the informant and the...
Sukra Oran @ Sukha Oran Vs. State of Bihar
Court: Patna
Decided on: Dec-12-1996
Loknath Prasad and P.K. Sarkar, JJ.1. This appeal is directed against the judgment dated 22.2.1993 passed by Smt. V.P. Singh, Vth Addl. Judicial Commissioner, Ranchi in Sessions Trial No. 675/91 through which she found the sole appellant guilty under Section 302 IPC and convicted and sentenced him to undergo rigorous imprisonment for life.2. The prosecution case, in short is that the daughter of the informant, Rafail Oraon, namely, Charia Oraih was married in village Ghaghra Tikratoli. But after the death of her husband, she was living in her matrimonial house alone and in the morning of 26.4.1991, the informant learnt from one Bandeo Oraon of village Ghaghra Tikratoli that the appellant, who is the cousin bhaisur of the deceased committed murder of the deceased, the daughter of the informant and after that sprinkled kerosine oil and set fire on the deadbody to destroy the evidence. The informant then along with his son P.W. 1 Ramdeo Oraon and a naphew P.W. 2 Jhawra oraon came to vill...
Most. Singeshari Devi and anr. Vs. Deena Nath Pandey and ors.
Court: Patna
Decided on: Dec-12-1996
S.N. Jha, J.1. This civil revision is by the plaintiffs. They are aggrieved by order dated 21.8.96 by which defendant Nos. 1 to 3 have been allowed leave to amend their written statement.2. The suit has been filed for partition and injunction. According to the plaintiffs, their husband and father, respectively, Kailash Pandey died in the state of jointness with his agnates, original defendant and his father. By amendment they mentioned the year of his death as 1946. Defendant Nos. 1 to 3 denied the plaintiffs' case. According to them, Kailash Pandey died prior to 1937. The plaintiffs are not his heirs. In the additional written statement which they filed pursuant to amendment of plaint, they mentioned the year of death of Kailash Pandey as 1932.3. The plaintiffs' evidence commenced on 20.7.95. They closed their evidence on 30.8.95. During this period three amendment petitions seeking amendment of written statement were filed by defendant Nos. 1 to 3 on 24.7, 95, 27.7.95 and 24.8.95, w...
Aganu Sahu @ Agand Sahu and anr. Vs. State of Bihar
Court: Patna
Decided on: Dec-12-1996
Loknath Prasad, J.1. This appeal is directed against the judgment of conviction dated 1.8.1989 passed by Shri Chiranjee Singh, 4th Addl. Judicial Commissioner, Ranchi in S.T. No. 192/85 through which both the appellants were found guilty under Section 302/34 of the Indian Penal Code and they were sentenced to undergo R.I. for life and they were further found guilty under Section 27 of the Arms Act and sentenced to undergo R.I. for two years and it was further ordered that both the sentences will run concurrently.2. The prosecution case is short is that on 8.9.1983 about 8 P.M the informant Baliram Sahu along with his father Manboth Sahu, brother Mahabir Sahu and Sukhdeo Sahu, who were returning from Basundhara Cinema hall and were going to the house of their relation Fagu Sahu in line tank road, P.S. Kotwali. It has been alleged that when they reached near western side of the line tank road from where they had to take a turn for going towards the house of Fagu Sahu when they had seen ...
Chowa Mandal and ors. Vs. State of Bihar
Court: Patna
Decided on: Dec-09-1996
Prasanta Kumar Sarkar, J.1. This appeal is directed against the judgment and order of conviction and sentence dated 28.3.1989 passed by Sri. Baleshwar Prasad Singh, 1st Addl. Sessions Judge, Giridih, in S.T. No. 79 of 1981/50 of 1983 where by and whereunder he convicted the accused-appellants-Prayag Mandal and Rameshwar Mandal under Sections 302/109 of the Indian Penal Code and sentenced them to undergo rigorous imprisonment for life. The court below further found the other four accused persons appellants guilty under Section 302/34 of the Indian Penal Code and sentenced each of them to undergo rigorous imprisonment for life, Koka Mandal, Kalo Mandal and Ghanshyam Mandal were found guilty under Section 323 of the Indian Penal Code and they were sentenced to undergo rigorous imprisonment for six months each by the court below. Accused-appellant Prayag Mandal was further found guilty under Section 148 of the Indian Penal Code and rest of the accused persons were also found guilty under ...
Prasan Sao and ors. Vs. State of Bihar
Court: Patna
Decided on: Dec-09-1996
Loknath Prasad, J.1. Criminal Appeal No. 56 of 1995 (R) and criminal appeal No. 72 of 1995 (R) were taken up together as both had arisen' from the common judgment of conviction passed in-S.T. No. 167/1989 by Shri Bansari Ram, 1st Asstt. Sessions Judge. Palamu at Daltonganj and this common judgment will dispute of both the appeals.2. In criminal appeal No. 56 of 1995 (R) Parsan Sao, Uday Sao and Raj Kalia Devi are the appellants and they had been convicted under Section 306, 201 and 498A of the IPC. Parsan Sao has been sentenced 8 years RI under Section 306 of the IPC, one year RI under Section 201 of the IPC and two years RI under Section 498A of the IPC. Uday Sao had been convicted and sentenced to undergo RI for 9 years, one year and two years RI under Section 306, 201 and 498A of the IPC respectively arid similarly Raj Kalia Devi was sentenced to undergo RI for 5 years, one year and two years under the same counts. Further appellant Mathura Sao of criminal appeal No. 72 1995 (R) wa...
Sk. MohiuddIn Mian and ors. Vs. Halima Khatoon
Court: Patna
Decided on: Dec-04-1996
Prasun Kumar Deb, J.1. This civil revision application has been preferred by the application-petitioners against the order dated 7.9.1996 passed by the District Judge, Gumle, in Title Appeal No. 25 of 1991 whereby the application filed by the opposite party-respondent under Order XLI, Rule 27 of the Code of Civil Procedure was allowed.2. The suit was filed by the opposite party as plaintiff being Title Suit No. 42 of 1981 for declaration of her title and confirmation of possession in respect of 0.26 acres of land appertaining to Khata No. 155 of Plot No. 3115 along with a Kacha house as per the Schedule in the plaint itself. The plaintiff's case was that the land was sold to her by her father by two registered sale deeds. The same was contested by the petitioner-defendants and the suit was decreed. An appeal was preferred being Title Appeal No. 25 of 1991 by the petitioners as appellants. In the appeal, the opposite party as respondent filed a petition under Order XLI, Rule 27 of the ...
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