Patna Court December 1997 Judgments

Sunderdas Haridas Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1998)67ITD89(Pat.)

1. This appeal is directed against the order of the CIT (Appeals) dated 1-5-1991 for the assessment year 1986-87. The grounds taken by the assessee read as under :- (1) The CIT (A) erred in law in upholding the action of the Asstt. CIT in assessing capital gain relating to short-term capital assets amounting to Rs. 1,00,250 as non-investment income instead of assessing it as investment income under the provisions of Chapter XIIA of the Act. (2) The Asstt. CIT be directed to assess short-term capital gain as investment income under the provisions of Chapter XIIA and modify assessment accordingly.2. The gross total income of the assessee included the following items :- (As per statement C enclosed) Rs. 40,552 II. Capital gains : enclosed) Rs. 1,00,250 III. Income from other sources : enclosed) Rs. 13,287 (ii) Bank interest on NRO A/c. with Indian Bank - --------------- Gross Total Income Rs. 1,76,611 --------------- The issue raised in this appeal relates to the rate at which the short-...

Bihar Plastic Industries Limited Vs. State of Bihar and ors.

Court: Patna

Bisheshwar Prasad Singh, J. 1. The petitioner herein has prayed for issuance of an appropriate writ, order or direction in the nature of certiorari quashing the proceeding purported to have been initiated under Section 19 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Act'), and also the notices, as contained in annexures 1 to 3 and the order of reassessment (annexure 5) passed on September 25, 1997. The case of the petitioner is that it was previously a partnership firm carrying on business of manufacturing plastic goods having its factory in the industrial area at Kokar in Ranchi. It was registered under the Bihar Finance Act, 1981 as also under the Central Sales Tax Act, 1956. The partnership firm was subsequently converted into a public limited company, and incorporated under the Companies Act, 1956.2. For the year 1983-84 the petitioner had submitted quarterly return and deposited the requisite sales tax payable under the Act. Ultimately, a final order of asses...

Indian Steel and Wire Products Ltd. Vs. Akila Khatoon and anr.

Court: Patna

Narayan Roy, J.1. I have heard Counsels for the parties.2. The delay, if any, in filing the appeal is condoned.3. In this appeal a pure question of law is involved.4. It appears that the claimant, namely, Akila Khatoon filed an application before the Deputy Labour Commissioner-Cum-Commissioner under the Workmen's Compensation Act, 1923 (hereinafter referred to as the 'Act') for payment of adequate compensation to her on account of the death of her son Mid. Wasir in course of his employment by the contractor under the appellant-Company. In the petition it has been stated that her son received electric shock in course of his employment as a result of which he died and, therefore, she claimed a compensation amounting to Rs. 47,000/- and odd.5. Pursuant to the petition aforesaid, the Deputy Labour Commissioner passed the impugned order as contained in Annexure-7 directing the appellant-employer to pay a sum of Rs. 53,000/- and odd towards compensation and penalty to the applicant.6. Learn...

Brij Mohan and anr. Vs. Bihar State Electricity Board and ors.

Court: Patna

Ashok Kumar Ganguly, J.1. The question which has fallen for determination in this case is whether or not the respondent Bihar State Electricity Board (hereinafter called the said Board) is entitled in the facts of this case to initiate an enquiry on the self same charges on which previously an enquiry was held and the Enquiry Officer exonerated the petitioners. Thereupon the disciplinary authority accepted the findings and also exonerated the petitioners and gave effect to the said findings of exoneration by promoting the petitioner No. 1 and also by allowing the petitioner No. 2 to retire.2. It is common ground that in the matter of holding enquiry, the Board is guided by the Rules which govern the disciplinary proceeding against the Government servant of the State of Bihar, namely, Civil Services (Classification, Control and Appeal) Rules, 1930 and under the said Rules there is no power of review.3. The aforesaid question arises in facts and circumstances of the case which are narra...

Meghlal Ram Vs. Gyatri Devi Bagaria and ors.

Court: Patna

Gurusharan Sharma, J.1. The plaintiff is the appellant. His suit for specific performance of contract in respect of the suit property, detailed in schedule of the plaint filed against the defendants has been dismissed by the impugned judgment and decree dated 11.3.1994, passed by the Third Subordinate Judge, Giridih, in Title Suit No. 1 of 1991/4 of 1993.2. According to plaintiff, he was carrying on his business in the suit premises as tenant of the vendors of the defendants 1 to 4 since December 1966. By registered sale deed dated 28.7.1978, the defendants 1 to 4 purchased holding No. 463 including the suit premises for a consideration of Rs. 35000/-. After purchase the defendants 1 to 4 had intention to sell the suit premises in order to earn profit.3. The defendants 1 to 4 filed Eviction Suit No. 24 of 1979 under the provisions of the Bihar Buildings (Lease, Rent and Eviction) Control Act, 1982 for evicting the plaintiff from the suit premises, which was decreed on 22.8.1989, by th...

Santosh Mandal and ors. Vs. State of Bihar

Court: Patna

Prasun Kumar Deb, J.1. This appeal has arising out of the judgment and order dated 2.6.1992 passed the then 4th Additional Sessions Judge, Dhanbad, in Sessions Trial No. 89 of 1990 convicting the appellants under Section 304B/34 of the Indian Penal Code and also under Section 498A of the Indian Penal Code and then under Sections 3 and 4 of the Dowry Prohibition Act (the Act) and they have been sentenced to undergo rigorous imprisonment for 10 years under Section 304B of the Indian Penal Code; for three years rigorous imprisonment under Section 498A/34 of the Indian Penal Code, for six months rigorous imprisonment under Section 3 of the Act and for six years rigorous imprisonment under Section 4 of the Act read with Section 34 of the Indian Penal Code. All the sentence have been ordered to run concurrently.2. The case arose out of the unnatural death of Manju Mandalani of which the fardbeyan was submitted by her brother Dharnidhar Mandal (P.W. 3) on 22.5.1989 at about 8.30 P.M. The far...

Mithilesh Kumar Singh Alias M.K. Singh Vs. State of Bihar

Court: Patna

P.K. Deb, J.1. This petition under Section 482 of the Code of Criminal Procedure has been filed for quashing the order dated 20-9-1997 passed by the Special Judge, C.B.I., Dhanbad in R.C. Case No. 1 of 1989 whereby the application filed on behalf of the petitioner for discharge from the criminal case has been rejected.2. On the basis of the First Information Report that the petitioner has got disproportionate assets to the known source of income, the abovementioned case was lodged and the C.W.I, made the investigation and then submitted the charge-sheet against the petitioner. The petitioner was also proceeded in a departmental proceeding by his employer M/s. Bharat Coking Coal Ltd. On various items, it could be found that the petitioner had disproportionate assets than the known sources of income and on all those items investigation was done and then charge-sheet was submitted.3. The petitioner came up before this Court on earlier occasion also in Cr. Misc. No. 3102 of 1995 (R) for q...

Ram Kumari Vs. Jagarnath Choubey and ors.

Court: Patna

M.Y. Eqbal, J.1. This appeal by the plaintiff appellant is directed against the judgment and decree dated passed by Sri M.L. Chaudhary, Subordinate Judge, Garhwa, in Partition Suit No. 61 of 1981 dismissing the plaintiff's suit for partition of her half share in the suit property.2. The plaintiff's case, inter alia, is that Govind Choubey and Parmeshwar Choubey held ancestral 'Muqarrari' interest in village Ranadih and Sonepurwa. Parmeshwar Choubey died long before survey and his entire interest devolved upon her heirs Shiv Dutta Choubey and Aklu Choubey. At the time of survey, their names were recorded under Khewat No. 13/1 of village Ranadih jointly with Govind Choubey. The plaintiff's further case is that a few years after survey, the three recorded persons i.e. Shiv Dutta Choubey, Aklu Choubey and Govind Choubey amicably partitioned all the property by virtue whereof Shiv Dutta Choubey and Aklu Choubey were allotted separate 'takhta'. In addition to the aforesaid ancestral interes...

Masaurhi Service Station, Bharat Petroleum Dealer Vs. Swarup Chand JaI ...

Court: Patna

1. All the three appeals are directed against the judgment and order dated 19.4.1994. passed in C.W.J.C. No. 12040 of 1992 by the learned single judge of this Court, whereby and whereunder the writ application filed by respondent on. 1 has been allowed and the orders impugned dated 3.6.1992 and 21.10.1992, contained in Annexures 4 and 5 respectively therein, have been quashed. As such, the said appeals have been heard together and are being disposed of by this common judgment.2. While admitting L.P.A. No. 77 of 1994 on 20.9.1994 this Court directed that meanwhile, the Corporation respondent, who was appellant in L.P.A. No. 77 of 1994, will be at liberty to see that the petrol pump in question functions on temporary basis subject to the result of the appeal.3. In the writ petition the writ petitioner assailed the validity of the aforementioned orders, contained in Annexures 4 and 5, passed by the District Transport Officer and the Appellate Authority respectively. By the order dated 3....

Haru Rajwar Vs. Gour Harijan and ors.

Court: Patna

Prasun Kumar Deb, J.1. The election of the returned candidate of Gour Harijan (respondent No. 1) from 286 Chandankiary (S.C.) Assembly Constituency of the State of Bihar in the last Assembly election held in the month of March, 1995, has been challenged in this election petition under Sections 80, 80A and 81 of the Representation of the People Act (hereinafter referred to as 'the Act').2. The election process had been conducted in the following manner as has been stated in paragraph 3 of the election petition:(a) Date of filing of nomination paper--16.1.1995 to 23.1.1995.(b) Date of Scrutiny of the nomination paper--24.1.1995.(c) Last date of withdrawal of nomination paper--27.1.1995.(d) Date of Polling--11.3.1995.(e) Date of counting of votes--29.3.1995.(f) Date of declaration of result--30.3.1995.3. It has been said in the election petition that total number of valid votes received by respondent No. 1 (Gour Harijan) was shown to be 29, 941 while total number of valid votes had been ...