Patna Court April 1997 Judgments

Shyam Kumar Arora and anr. Vs. Government of India and anr.

Court: Patna

D.S. Dhaliwal, J. 1. The prayer in this petition under Section 482 of the Code of Criminal Procedure is for quashing of order dated February 6, 1992, passed by the Special Court (Economic Offences), Muzaffarpur, whereby cognizance for the offence under Sections 276C and 277 of the Income-tax Act, 1961, was taken against the petitioners in Complaint Case No. 3 of 1992. The petitioners also pray for quashing their criminal prosecution in the proceedings arising from the said complaint. 2. The allegation against the petitioners in the complaint are that for the assessment year 1988-89, the petitioners filed the income-tax return showing a net loss of Rs. 38,743. The Income-tax Officer assessed the annual income of the petitioners for the said period at Rs. 1,19,820. The Assistant Commissioner of Income-tax, Circle 2(1), Patna, filed the alleged criminal complaint against the petitioners in the Special Court (Economic Offences), Muzaffarpur, for the aforesaid offence on the ground that ...

Shankar Traders Vs. State of Bihar and ors.

Court: Patna

S.N. Jha, J. 1. The petitioner is a proprietory firm engaged in the business of timber. In this writ petition it seeks, in effect and substance, a declaration that the authorities of the Forest Department of the State Government have no authority to interfere with the movement of timber of foreign origin from one place to another within or through the State of Bihar. The limber in question is said to be 'Khair' wood brought into India from Nepal under a valid permit.2. According to the petitioner, earlier there was restriction on import of timber from Nepal to India. By notification No. 200/90/Customs, dated 19th June, 1990 of the Ministry of Finance, Department of Revenue timber, among others, was exempted from customs duty. The Ministry of Commerce also issued consequential public notice on 11th September, 1990. Thus, by reason of the aforesaid two notifications movement of timber from Nepal to India became completely free. Neither any duty is to be paid nor penalty is to be imposed...

Amarjit Singh Vs. State of Bihar and ors.

Court: Patna

M.Y. Eqbal, J. 1. In this writ application the petitioner has prayed for issuance of an appropriate writ declaring that the petitioner, who is a purchaser of the vehicle bearing registration No. BPM 6600 in a public auction sale held on 25-6-1996, in Certification Proceeding being Certificate Case No. 630, 90-91, is not liable to pay road tax and other dues of the vehicle in question for the period prior to the date of auction purchase. Further prayer has been made forissuance of necessary direction upon the respondents to grant permit to the petitioner for plying the vehicle on a particular route and also for quashing the order dated 23-11-1996 passed by the respondents Nos. 2 and 3 namely, District Transport Officer, Hazaribagh and North Chhotanagpur Regional Transport Authority, Hazaribagh. The fact of the case lies in a very narrow campass. The bus bearing registration No. BPM 6600 was purchased by one Md. Maqsood Alam out of loan taken from the Bank. In default, the bank initiat...

Sona Construction Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1998)64ITD1(Pat.)

1. The appeal is disposed of ex parte in the absence of any representation from the assessee.2. The appeal is against the order under section 263 of the Act whereby the CIT has set aside the assessment for making a fresh assessment after considering the issue whether in the case of estimate of net profit a further deduction on account of royalty and cess can be given and whether the interest earned by the assessee should be brought to tax or not. Even before the CIT there was no representation from the assessee. Since the CIT has only set aside the assessment for de novo consideration of the aforesaid items, we do not find any merit in the grievance of the assessee.1. I wish to record my respectful dissent, as I disagree with the conclusive decision reached by my learned brother. The assessee has raised the following grounds :- "1. For that the learned CIT has erred in passing ex parte order under section 263 of I.T. Act, 1961. The appellant does not receive show-cause notice from the...

i.T.C. Ltd. Vs. State of Bihar and ors.

Court: Patna

S.N. Jha, J. 1. This appeal under Clause 10 of the LettersPatent of the Patna High Court from the judgment of a learned Single Judge of this Courtarises out of an award of the Labour Court. Theappellant challenged the award by way of writpetition. Having lost before the Single Judge, ithas come in letters patent appeal. The facts ofthe case, shortly stated, are as follows. 2. The workman, namely, S.S. Prasad, who is respondent No. 3 in this appeal, was one of the employees of the appellant company. He opted for voluntary retirement under the Voluntary Retirement Scheme in May 1982. His resignation was accepted by the management with effect from July 15, 1982. He was allowed pension @ Rs. 167 as per the Memorandum of Settlement dated August 17, 1981. Earlier, a; pension scheme had been introduced by the management in terms of agreement dated June 27, 1977 in terms of which pension was payable for a period of ten years to such workmen, who retired on or after June 1, 1977. On August:...

Sushil Kumar Chaudhary and anr. Etc. Vs. State of Bihar and ors.

Court: Patna

Aftab Alam, J.1. These two writ petitions arise from a pre-emption proceeding unde? Section 16 of the Bihar Land Reforms (Fixation of Ceiling Area and Acquisition of Surplus Land) Act. These two cases has been heard together and are being disposed of by this common order.2. Sushil Kumar Choudhary and Sunil Kumar Choudhary the two brothers (petitioners in CWJC No. 3340/95) purchased from a certain Bhairab Prasad Kumar (Respondent No. 6 in both the cases) 69-1/2 decimals of land (fully described in paragraph 4 of CWJC No. 3340/95) under a sale deed executed on 13-6-1988. By another sale deed executed on the same date their father Bhupal Choudhary (petitioner in CWJC No. 3341/95) purchased from the same Bhairab Prasad Kumar 33-1/2 decimals of land (fully described in paragraph 4 of CWJC No. 3341/95). The registration of the two sale deeds was completed on 8-12-1988. On 2-2-.1989 a certain Rajni Kumar (Respondent No. 5 in both the writ petitions) filed two applications under Section 16 (3...

National Insurance Company, Ltd. Vs. Smt. Sumitra Devi and ors.

Court: Patna

Prasun Kumar Deb. J.1. This appeal has been preferred by the above named appellant-Insurance Company against the judgment and award dated 10th May, 1988, passed by the 1st Additional District Judge-cum-Motor Accident Claims Tribunal, Giridih, in Miscellaneous (Claim) Case No. 14/81/21/86 whereby and whereunder the amount of Rs. 60.750/- together with the interest at the rate of 12 per cent. per annum has been allowed as compensation.2. A claim of Rs. 75,000/- was made under Section 110-A of the Motor Vehicles Act, 1939 (the Act) by the claimant Smt. Sumitra Devi for herself and behalf of her minor sons and daughters for the accidental death of her husband Ram Prasad Sahu who died on 7.6.1981 at about 13,10 hours at Chhuchhand Talab three Kms. South West from Pirtanr Police Station in the district of Giridih. On the date of occurrence, the deceased was travelling in a Maxi-Taxi No. BHW 713 belonging to one Sita Ram Burnwal. The deceased was not alone in the vehicle but he was with son ...

Yogendra Vs. State of Bihar and ors.

Court: Patna

B.N. Agrawal, J.1. Heard the parties.2. This application has been filed for quashing order dated 6.11.95, passed by the Divisional Commissioner, Bhagalpur in land Encroachment Appeal No. 15 of 1993-94, contained in annexure-1, whereby objection of the petitioner in relation to maintainability of the appeal filed before the Divisional Commissioner has been rejected and it has been held that a revision was maintainable before the Divisional Commissioner against the order passed by the original authority.3. Undisputedly, in the present case, the original authority was Ahchaladhikari and it passed a final order in the land encroachment proceeding in favour of the petitioner. The said order was assailed in appeal before the District Collector, who by his order dated 8.11.1993, contained in annexure 9, dismissed the appeal, against the said order passed by the District Collector further appeal was preferred before the Divisional Commissioner, Bhagalpur, in which the petitioner took an objec...

Prabhat Kumar Mitra Vs. Smt. Sikha Mitra

Court: Patna

Loknath Prasad, J.1. This appeal is directed against the judgment dated 24.9.91 and the decree dated 30.9.91 passed in Matrimonial Suit No. 37/89 by 3rd Addl. District Judge, Jamshedpur through which the suit brought by the plaintiff/appellant for a decree for dissolution of marriage by a decree of divorce was dismissed.2. The fact, in short, for the purpose of this appeal is that the plaintiff-appellant instituted the aforesaid suit as against his wife who is respondent here alleging therein that they were married according to Hindu custom and rites on 29th April, 1980 in village Onda in the district of Bankura, West Bengal in the house of the bride and after that they came to Jamshedpur to the residential house of the plain tiff-appellant and according to Bengali custom, customary 'Phulsajya' was held on 1st of May, 1980 and on that very night, the respondent began to quarrel with him and on the next day, the plaintiff-appellant was asked by his wife to leave her room because two of...

Commissioner of Income Tax Vs. Hari Prasad Umashankar

Court: Patna

The solitary question of law, which has been referred to this court under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), is reproduced hereunder:"Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that two assessments should be made on the firm of Hari Prasad Umashankar for the assessment year 1975-76 in regard to its income for two periods, viz., 25-10-1973 to 24-6-1974 and 28-6-1974 to 12-11-1974, falling in one accounting year, holding that it was not a case of change in constitution of the firm governed by the provisions of section 187 ?'2. According to the applicant, this is a case of reconstitution of the firm in terms of the provisions of sub-sections (1) and (2) of section 187 of the Act, which, inter alia, provides that where at the time of assessment, it is found that a change had occurred regarding constitution of the firm, the assessment shall be made on the firm so constituted at th...