Patna Court March 1997 Judgments
North Koel Kendu Leaves and Mahulam Leaves, Vs. Union of India (Uoi) a ...
Court: Patna
Decided on: Mar-06-1997
Nagendra Rai, J.1. The common question of law is involved in all the five cases and as such they have been heard together and are being disposed of by this common judgment.2. The petitioners, assessees under the Income-tax Act and traders in kendu leaves, have filed the present writ applications for a declaration that the main provision of Sub-section (1) of Section 206C of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), is not applicable and their case is covered by the proviso to the said sub-section and, accordingly, a direction may be issued to respondents Nos. 2 and 3 (CIT, Ranchi and Income-tax Officer, Daltonganj Ward) to give exemption certificate in terms of the proviso to the aforesaid section read with rule 37C of the Income-tax Rules, 1962 (hereinafter referred to as 'the Rules'), in the prescribed Form No. 27C and for quashing the decision taken by the Government of India, Ministry of Finance, Department of Revenue (respondent No. 1) on January 10, 1996, ...
Tag this Judgment!Rajdhani Carriers (P) Ltd. Vs. Union of India (Uoi) and ors.
Court: Patna
Decided on: Mar-06-1997
Narayan Roy, J.1. Heard counsel for the parties.2. By this writ application the petitioner has prayed for issuance of a direction upon the respondent No. 4 to pay compensation for damages caused to his vehicle, which was requisitioned by it in exercise of its power under the provisions of the Representation of People Act, 1951. It is submitted on behalf of the petitioner that the vehicle in question was engaged after its requisition for the ensuing Parliament Election and the same was completely destroyed by the extremists while vehicle in question was carrying the officers for conducting the election. Learned Counsel for the petitioner further submitted that he had approached the Deputy Commissioners (Respondent No. 4) for redressal of his grievance and the Deputy Commissioner (Respondent No. 4) vide its order as contained in Annexure-7 declined his prayer for grant of compensation.3. Learned Counsel appearing for the petitioner has referred to a decision rendered by the Full Bench o...
Tag this Judgment!Bihar State Housing Board and ors. Vs. Kamla Kant Sharan
Court: Patna
Decided on: Mar-05-1997
P.K. Deb, J.1. This Revision petition has been preferred against the order dated 24.8.1996 passed by the Sub Judge, I, Ranchi in Misc. Case No. 29 of 1995 by which the application filed by the Opposite party under Section 5 and 8(2) of the Arbitration Act has been allowed and by revoking the authority of the appointed Arbitrator, fresh Arbitrator who happens to be the retired Judge of the Hon'ble High Court, Patna has been appointed as an Arbitrator.2. The facts of the case are almost admitted. The Opposite party, Mr. Kamla Kant Sharan had applied for allotment of one M.I.G. B type house at the Harmu Housing Colony, PS-Argora on 19.4.1975. Originally first application was for L.I.G. type but considering his Income Group, he was allotted MIG-B-type house. As required an earnest money of Rs. 1500/- was deposited alongwith the application with the Board but later on, on enhancement being made by the Board the amount of earnest money to Rs. 5000/- instead of Rs. 1500/-, balance amount of ...
Tag this Judgment!Rani H.R. Laxmi (Estate) (Late) (Through B.K. Singh) Vs. Commissioner ...
Court: Patna
Decided on: Mar-05-1997
1. In this case the Income-tax Appellate Tribunal, Patna Bench, Patna, has referred the following question of law to this court for its opinion under Section 27(1) of the Wealth-tax Act, 1957 (hereinafter referred to as 'the Act') :' Whether under the facts and circumstances of the case, the Tribunal was right in holding that a penalty under Section 18(1)(a) could be imposed on the executor assessed under Section 19A of the Wealth-tax Act, 1957 ?'2. The short facts are that the assessee is an executor of the estate of the late Rani H.R. Laxmi, who died on March 7, 1980. The return of wealth as on the valuation date, i.e., March 31, 1980, was due to be filed by July 30, 1980. The said Rani H.R. Laxmi died before the valuation date after executing a will and appointing the assessee as an executor under the will, who was required to file the return relating to the wealth of the deceased. The executor did not file the return by the aforesaid date but he filed it on July 12, 1982. As there...
Tag this Judgment!Damodar Jha Vs. State of Bihar
Court: Patna
Decided on: Mar-05-1997
D.S. Dhaliwal, J.1. This appeal is directed against the judgment and order dated the 20th of May, 1987 passed by the Special Judge (E.C. Act), Purnea, where under he has convicted the appellant under Section 7 of the Essential Commodities Act, 1995 (hereinafter to be called as 'the Act') for violation of the provisions of the Bihar Kerosene Oil Dealers' Licensing Order,, 1965 and sentenced him to under go rigorous imprisonment for three months.2. The prosecution case against the appellant in brief is that the appellant was a licensed retail dealer of Kerosene oil. His business premises was inspected by Sri Janardan Paswan, Supply Inspector (P.W.3), as a result of which he found that although the stock register indicated a sale of 100 liters of Kerosene oil on 27.9.1983, but in the sale register there were entries only in respect of the sale of 69 litres of Kerosene oil. The learned Special Judge tried the appellant by way of summary trial as envisaged by Section 12AA of the Act and co...
Tag this Judgment!Gorak Nath Ram and ors. Vs. Smt. Nibha
Court: Patna
Decided on: Mar-05-1997
S.K. Chattopadhyaya, J.1. The petitioners who are husband, father-in-law and mother-in-law respectively, of the complainant/opposite party have moved this Court in the instant application for quashing the order dated 14.8.96 by and under which the learned court below having found prima facie case against the petitioners, directed framing of charge under Sections 406/498A of the Indian Penal Code.2. Before appreciating the contentions raised on behalf of the parties factual backgrounds may be stated briefly: On 26.5.94 the opposite party filed a complaint before the Chief Judicial Magistrate, Ranchi alleging, inter alia, that she was married with petitioner No. 1 on 26.11.92 and negotiation for the marriage was done at the instance of one Chandrika Prasad in the month of June, 1992. After fulfilling the demands of the accused persons chheka ceremony was performed on 16.7.92 at Ranchi and a specific date was fixed for marriage. Preparation for marriage began and the parents made arrange...
Tag this Judgment!Govranga Lal Chatterjee Vs. State of Bihar and ors.
Court: Patna
Decided on: Mar-04-1997
S.K. Chattopadhyaya, J.1. The Constitutional Validity of the Cess and other Taxes on Minerals (Validation) Act, 1992 has been challenged by the petitioner in this application. Further prayer has been made to direct the respondents for not deducting royalty from the bills of the petitioner and also to refund the amount which has already been deducted by the respondents from its bill.2. The petitioner-firm being a registered one, engaged, inter alia, in the business of undertaking construction of various civil engineering works including the rod construction of bridges etc. In response to tender petitioner was entrusted with the works of construction of rural roads and bridges in the District of Singhbhum West. Bills were submitted time to time and same were paid after making deduction on account of royalty. Such deduction of royalty was challenged in various High Courts including that of Patna High Court and ultimately the matter was set at rest by the decision of the Supreme Court in ...
Tag this Judgment!Commissioner of Income-tax Vs. Mica Trading Corporation of India Ltd.
Court: Patna
Decided on: Mar-04-1997
D.P. Wadhwa, C.J. 1. On an application filed under Section 256(2) of the Income-tax Act, 1961 (for short 'the Act'), by the Revenue in the High Court of Judicature at Patna, a mandamus was issued to theIncome-tax Appellate Tribunal to refer to this court, the following questions of law for its opinion in respect of the assessment year 1981-82 : ' 1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in allowing deduction of Rs. 17,78,313 ? 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is justified in allowing the assessee's claim on account of liability to sales tax/purchase tax amounting to Rs. 17,78,313 as the liability had not crystallised and the same is contingent ?' It is question No. 2 which is relevant for our decision. The assessee is a company registered under the Companies Act. It is in fact a Government company as defined under Section 617 of the Companies Act. It is...
Tag this Judgment!Commissioner of Income-tax Vs. Mica Trading Corporation of India
Court: Patna
Decided on: Mar-04-1997
D.P. Wadhwa, C.J.1. At the instance of the Revenue, on an application filed under Section 256(1) of the Income-tax Act, 1961 (for short 'the Act'), the Income-tax Appellate Tribunal, Patna Bench, Patna, has referredto this court the following question of law for its opinion with respect to the assessment years 1978-79 and 1979-80 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing the contribution made by the assessee to the provident fund of the parent company, namely, MMTC, which was recognised ?'2. The facts are common in respect of both the assessment years.3. The assessee is a company registered under the Companies Act. It is in fact a Government company as defined under Section 617 of the Companies Act. Government company means any company in which not less than fifty one per cent, of the paid up share capital is held by the Central Government, or by any State Government or Governments, and includes a company which is a subsidia...
Tag this Judgment!Commissioner of Income-tax Vs. Mithila Properties Publication and Cont ...
Court: Patna
Decided on: Mar-04-1997
1. This reference under Section 256(1) of the Income-tax Act, 1961 ('the Act' for short), on an application filed by the Revenue, to the Income-tax Appellate Tribunal, Patna Bench, Patna, has been made to this court for its opinion on the following question of law, which appertains to the assessment year 1979-80 : 'Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the income derived by the assessee by letting out of the godowns to the Food Corporation of India on rent, was assessable under the head 'Business' and not under the head 'Income from house property' ?' 2. The facts can be taken from the statement of the case, which has been drawn up by the Appellate Tribunal and are as follows : 3. The assessee is a company. It took on lease a plot of land for a period of 25 years on payment of lease rent on monthly basis. On June 2, 1976, the assessee entered into an agreement with the Food Corporation of India (FCI) for construction of godown...
Tag this Judgment!- ‹ Prev
- 1
- 2
- 3
- 5
- Next ›
- Last »