Patna Court March 1996 Judgments

Rajiv Kumar Alias Lala and ors. Vs. State of Bihar

Court: Patna

Prasun Kumar Deb, J.1. All these criminal appeals have arisen out of the judgment and order dated 6.10.1994 and 7.10.1994 passed by Shri S.N. Choudhary, VII Additional Judicial Commissioner, Ranchi, in S.T. No. 262 of 1993 convicting the accused-appellants under Sections 364/34, 302/34 of the I.P.C. and also under Sections 201/34 I.P.C. along with Section 120B of the I.P.C. They were sentenced to rigorous imprisonment for life and also to undergo R.I. for seven years under Section 201/34 I.P.C and sentences were ordered it run concurrently.2. Prosecution case in brief is that the accused-appellant five in number alongwith one Kamlesh Kumar, who was also tried alongwith these accused persons jointly and acquitted afterwards made a conspiracy for kidnapping the child of a moneyed person for getting ransom from the parents and in that process out some mistake, one boy of 6/1/2 years old Guddu residing with his parents at Harihar Singh Road, Ps-Bariatu was kidnapped by the accused persons...

income-tax Officer Vs. Sandeep Narang and Vice Versa

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1982)1ITD36(Pat.)

1. The departmental appeal and the cross-objection of the assessee are taken together and disposed of by a common order.2. The assessee is an individual who is a minor and who is admitted to the benefits of the partnership in Vidya Sagar & Co., Dhanbad. The assessee disclosed the income of Rs. 44,467 but deducted the same amount indicating that the amount was taxable under section 64(1) (iii) of the Income-tax Act, 1961 ("the Act"), in the hands of his guardian.Therefore, the nil return was filed. The ITO allowed several opportunities to the assessee to indicate whether the income has been disclosed in the hands of the guardians and, if so, where they are assessed. These particulars were not filed by the assessee and, consequently, the ITO assessed the minor on protective basis on the total income of Rs. 48,923; the higher income was taken on the basis of the firm's assessment. No appeal was filed by the assessee and the assessment made by the ITO was accepted. Thereafter, an orde...

Rajendra Kumar Alias Tunnu and ors. Vs. State of Bihar

Court: Patna

Prasun Kumar Deb, J.1. These two appeals are taken up together for disposal as both arise out of the same judgment of conviction and sentence dated 21st January, 1994 passed by Shri S.K. Murari, 6th Additional Judicial Commissioner, Ranchi in R.C. Case No.3 of 1992 (R)/T.R. No. 133 of 1992, convicting the accused-appellants under Section 20 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (hereinafter to be referred to as 'the Act') and sentenced to under go rigorous imprisonment for 12 years each and also to pay a fine of Rs. 1,00,000/- (Rupees one lac) each and in default thereon, to under go simple imprisonment for a period of two years each.2. The case of the prosecution in brief is that the Central Bureau of Investigation (for 'short 'C.B.I.') on a Decree information to the effect that the accused-appellant Rajendra Kumar was doing illegal business of selling narcotic drugs in his shop No. G/120 and residing in H.E.C. Quarter No. Dt/1415, Dhurwa, with his other associa...

Dinanath Sharma Vs. State of Bihar and ors.

Court: Patna

Naresh Kumar Sinha, J.1. In this writ application under Articles 226 and 227 of the Constitution of India, the petitioner seeks quashing of his criminal prosecution under Sections 3, 4 and 5 of the Suppression of Immoral Traffic in Women and Girls' Act, 1956 along with 11 others in Bettiah Mufassil P.S. Case No. 444 of 1992.2. Such of the facts as are necessary for proper appreciation of the petitioner's case need only be stated. Mr. Ghulam Rabbani, Depu Superintendent of Police (Hqs), West Champaran received a secret information on 24.12.1992 at about 7 p.m. that one Sita Rajgarhiya was keeping some young girls of Nepal and Kerala in his Rest House near Manua Pool within Bettiah Mufassil Police Station West Champaran, Mr. Rabbani made a Sanha entry in the Police Station and along with the Officer-in-charge of the Police Station and a force of armed police, raided the Rest House and found a number of persons including the petitioner and some girls in compromising position in different...

Rajendra Singh Alias Tannu and Vs. State of Bihar and ors.

Court: Patna

Prasun Kumar Deb, J.1. These two appeals are taken up together for disposal as both arise out of the same judgment of conviction and sentence dated 21st of January, 1994 passed by Shri S.K. Murari, 6th Additional Judicial Commissioner, Ranchi, in R.C. Case No. 3 of 1992 (R)/T.R. No. 133 of 1992, convicting the accused-appellants under Section 20 of the Narcotic Drugs and Psycyhotropic Substances Act, 1985 (hereinafter to be referred to as 'the Act') and sentenced to undergo rigorous imprisonment for 12 years each and also to pay a fine of Rs. 1,00,000 (Rupees one lac) each and in default thereof, to undergo simple imprisonment for a period of two years each.2. The case of the prosecution in brief is that the Central Bureau of Investigation (for short C.B.I.) received (sic) secret information to the effect that the accused appellant Rajendra Kumar was doing illegal business of selling narcotic drugs in his Shop No. G/120 and residing in H.E.C. Quarter No. DT/1415. Dhurwa, with his othe...

i.O.L. Limited Vs. Union of India (Uoi)

Court: Patna

B.P. Singh, J.1. The petitioners herein have prayed for quashing of the memo dated 6-10-1994 issued by the Assistant Collector of Central Excise, Division II, Jamshedpur (Annexure 1) whereby he has informed the Petitioner No. 1 - company that the permission granted by the Additional Collector vide letter dated 26-2-1987 stands automatically withdrawn in view of amendment to Rule 52A of the Central Excise Rules, 1944 (hereinafter to be referred to as the said Rules). The petitioners have also prayed for quashing of the circular issued by the Central Board of Excise and Customs (Annexure 2) dated 11-2-1994 directing that clearance of liquefied gas in lorries should not be allowed without payment of duty and such permissions granted, if any, should be immediately withdrawn.2. Petitioner No. 1 company, namely, M/s. Indian Oxygen Limited manufactures compressed oxygen and compressed nitrogan as well as other gases and also liquefied industrial and medical gases. One of the factories of the...

Ram Gopal Pujari Vs. the State of Bihar and ors.

Court: Patna

A.K. Ganguly, J.1. After hearing learned counsel for the parties, this writ petition is being disposed of at the stage of admission itself by passing the following order: 2. This writ petition has been filed by the petitioner who is claiming himself to be the permanent Pujari of Shri Shiv Hanuman Mandir against the order dated 8-6-1994 passed by Tata Iron & Steel Company Limited (hereinafter referred to as the said Company), Jamshedpur relating to grant of electric connection to the said temple. Previously also the petitioner came before this Court and after hearing the parties, a Division Bench of this Court passed an order directing the said Company to grant temporary electric connection to the petitioner and to consider their application for grant of permanent connection and dispose of the same by a speaking order. 3. The petitioner's present grievance is that even after the said order, permanent connection has not been given to the petitioner and so this writ petition has bee...

Bihar State Electricity Board and ors. Vs. Bihar Re-rolling Mills (Pri ...

Court: Patna

Gurusharan Sharma, J.1. The Bihar State Electricity Board (hereinafter to be referred to as 'the Board' for short) has been constituted under Section 5 of the Electricity (Supply) Act, 1948 (hereinafter to be referred to as 'the Act' for short). Bharat Re-rolling Mills (Private) Limited. Bokaro Steel City is a private Company registered under the Companies Act (hereinafter to be referred to as 'the Consumer') It entered into an agreement with the Board and the Electrical Superintending Engineer, Jaria Circle at Loyabad, signed the agreement on behalf of the Board, for supply of electric power.2. The Consumer objected to payment of certain Annual Minimum Guarantee Charges bills for the year 1992-93 and filed representation before the Electrical Superintending Engineer, Sijua-Jharia Electrical Supply Circle, Loyabad (Dhanbad) and claimed payment of excess amount and adjustments. In this connection the Consumer filed C.W.J.C. No. 2750 of 1993 (R) in this Court. A counter affidavit on beh...

Guna Ram Manjhi Alias Guna Ram Hembram Vs. Guna Ram Manjhi and ors.

Court: Patna

Gurusharan Sharma, J.1. Admittedly, Ramalal Manjhi died leaving behind two sons, Pitho Manjhi and Guna Ram Manjhi. Pitho Manjhi had a son, namely, khela Manjhi, and opposite parties 1 to 3 are the sons of Late Khela Manjhi. Guna Ram Manjhi died leaving behind his widow-Aina Manjhiain and two daughters, namely, Malti Manjhiain and Salgi Manjhiain. Aina Manjhiain inherited the properties of her husband, Late Guna Ram Manjhi and her name was recorded therefor in the Record of Rights of the year 1937. Subsequently, after the death of Aina Manjhiain, the two daughters aforesaid inherited those properties and in the last Revisional Record of Rights of the year 1964 the same was recorded in the joint names of Malti Manjhiain and the two sons of Salgi Manjhiain, who was dead by then.2. Malti Manjhiain filed Title Suit No. 26 of 1977 for partition of her half shares in the aforesaid properties against the two sons of Late Salgi Manjhiain, which was decreed.3. The parties to the suit admitted t...

Kejriwal Bros. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1997)60ITD502(Pat.)

1. The assessee is in appeal for reversal of the impugned order dated 17-11-1992 of the Appellate Commissioner of Income-tax (for short Commissioner) confirming the penalty of Rs. 2,60,000 imposed under section 271(1)(c) of the Act relating to assessment year 1988-89.2. Before we arrive at a decision about the correctness or otherwise of the impugned order of the Commissioner the facts have to be recorded from papers accompanying the appeal records.3. There were search and seizure operations on the appellant-firm as well as its partners on 24-9-1987. During the course of search at the residential premises of one of the partners of the assessee-firm Shri Sheo Kumar Kejriwal a statement on oath under section 132(4) was recorded from him by the Authorised Officer who conducted the search operations. A question (question No. 6) was put by the Authorised Officer to the said partner as to whether apart from what has been found he would intend to make any disclosure of the concealed income o...