Patna Court August 1998 Judgments
P.K. Haldar and Co. Vs. Commissioner of Income-tax and ors.
Court: Patna
Decided on: Aug-31-1998
Sachchidanand Jha, J. 1. The petitioner, which is a partnership firm, seeks quashing of the notice dated March 12, 1993, under Section 148 of the Income-tax Act, 1961 (in short, the Act), and restraint order against the Income-tax Officer, Ward-II, Ranchi, from making assessment pursuant to notice dated September 1, 1993, under Section 142(1) of the Act. Copies of the said two notices dated March 12, 1993 and September 1, 1993, have been marked, respectively, annexures-10 and 12 to the writ petition. 2. It may be stated at the outset that at the time of admission of the case on October 6, 1993, no order of stay of the impugned notice or the proposed reassessment proceeding was passed. As a matter of fact, the application filed to that effect was rejected on December 15, 1994, with the observation that the final order (in the assessment proceeding) would be subject to the result of the writ petition. It was stated at the Bar that not only assessment order pursuant to the impugned not...
Tag this Judgment!Tatanagar Metal Industries Vs. New India Assurance Co. Ltd.
Court: Patna
Decided on: Aug-28-1998
Prasun Kumar Deb, J.1. This appeal has been preferred by the above-named plaintiff-appellant against the judgment and decree dated 13.5.1986 passed by the then 2nd Additional Subordinate Judge. Jamshedpur, in Money Suit No. 84/3 of 1979-86 by which the plaintiffs suit for realisation of Rs. 19,547.78 paise being the price of materials detailed in the Schedule of the plaint insured by the plaintiff with the defendant New India Assurance Co. Ltd., together with interest pendente lite and future and cost had been dismissed.2. The plaintiff-appellant is a partnership firm which undertook some contract work of the Tisco Ltd. at Jamshedpur between the period from August, 1975 till October, 1977. According to the plaintiff, several materials including tools, welding machine required in the aforesaid contract job were kept inside the factory area of the Tisco Ltd. The plaintiff then made a proposal for insuring his materials, tools and machines etc., before the defendant Insurance Company. Su...
Tag this Judgment!Ram Nath Sah Vs. Kali Prasad Singh
Court: Patna
Decided on: Aug-26-1998
Ram Nandan Prasad, J. 1. The revision application has been filed against the order dated 19-6-1998 passed by Munsif, Gopalganj in Execution Case No. 5 of 1984 whereby the petition of the petitioner under Order 21, Rule 29 and Section 151 of the Code of Civil Procedure, hereinafter referred to as the 'Code' for stay of execution case was rejected. 2. The resume' of the relevant facts of the case are that the plaintiff-opposite party filed Title Suit No. 169 of 1972 in the Court of Munsif for eviction against the defendant-petitioner on the ground of default in payment of rent and also on the ground of personal necessity of the suit premises. The defendant admitted the tenancy and stated that he was tenant of the plaintiff till 25-3-1972. On 26-3-1972 the plaintiff-opposite party executed a deed of agreement to sell the suit premises in his favour and as such there was no relationship of landlord and tenant nor the plaintiff Was in bona fide need of the suit premises. The petitioner al...
Tag this Judgment!Hindalco Industries Ltd. Vs. State of Bihar and ors.
Court: Patna
Decided on: Aug-25-1998
Aftab Alam, J.1. Whether in order to qualify for the benefit of concessional rates of purchase in terms of Section 13(1)(b) of the Bihar Finance Act, 1981 ('the Act', hereinafter) the dealer, apart from satisfying the other conditions specified in the section, must also have the site of manufacture in which the purchased goods are to be used located within the State?2. Or to say the same thing slightly differently; is it sufficient for the purpose of Section 13(1)(b) that the goods purchased at concessional rates are directly used in the manufacture of goods though for being used in the manufacture, the goods purchased in this State are transported out side the State where the manufacturing unit is sited? This is the question that arises for consideration in this writ petition.3. The petitioner is a company registered under the Companies Act. It has its registered office at Bombay and a manufacturing unit at Renukoot in the State of U.P. where it is engaged in the manufacture of alumi...
Tag this Judgment!H.P. Biswas and Co. Vs. Commissioner of Income-tax and anr.
Court: Patna
Decided on: Aug-25-1998
Aftab Alam, J. 1. The petitioner is a firm engaged in the business of undertaking civil construction contracts. It seeks to challenge a notice dated March 14, 1990 (annexure 8), issued by the Assistant Commissioner of Income-tax under Section 148 of the Income-tax Act, 1961, asking it to file a return, in the prescribed form, for the assessment year 1979-80 as he proposed to reassess its income for that financial year.2. For the assessment year in question the income of the petitioner-firm was assessed at Rs. 20,690 by an assessment order as contained in annexure-5 in a proceeding under Section 143(3) read with Section 182 of the Act as it was then in existence. At the time the petitioner-firm had certain claims pending against Bharat Coking Coal Limited for which it had undertaken construction of some quarters under a contract.3. According to the case of the petitioner although the construction work was completed and information in that regard was given to the concerned officials o...
Tag this Judgment!Fusion Engineering Products Limited Vs. State of Bihar and ors.
Court: Patna
Decided on: Aug-25-1998
Sachchidanand Jha, J.1. The petitioner, which is a public limited company incorporated under the Indian Companies Act, 1956, seeks quashing of the order of attachment and the notice dated 28.10.1997, marked Annexure-7 to the writ petition in all the three cases, calling upon the Manager of the Indian Overseas Bank, Bistupur, Jamshedpur. Branch to deposit the amounts mentioned in the respective notices in the Government Treasury at Jamshedpur from the account of the petitioner, towards payment of its sales tax dues, in purported exercise of powers under Section 27 of the Bihar Finance Act, 1981. CWJC No. 3221 of 1997 (R) relates to the period 1989-90 and the amount involved in Rs. 15 lacs. CWJC Nos. 3222 of 1997 (R) and 3216 of 1997 (R) relate to the periods 1991-92 and 1992-93 and the amounts involved are Rs. 12.5 lacs and Rs. 10 lacs, respectively.2. The ground on which the impugned order and the notice are sought to be quashed is that the petitioner-company has been declared as a si...
Tag this Judgment!Deoki Mallah Vs. Surji MallahaIn and ors.
Court: Patna
Decided on: Aug-24-1998
P.K. Deb, J.1. This appeal has been preferred by the above named defendant-appellant against the judgment and decree dated 11.10.1982 passed by Shri Jhouri Prasad Paul, the then 2nd Additional Subordinate Judge, Palamau in Title Suit No. 120 of 1981, whereby the plaintiffs-respondent's suit has been decreed.2. The facts of the case run in narrow compass.The suit land consist of 19.86 acres of land appertaining to khata No. 98 of village Danda Tola Kajarma within Garhwa P.S. District-Palamu. Thakur Mallah was the original occupancy raiyat and in the survey settlement in the year 1916-17 for the Palamau area, record of rights were created in the name of Thakur Mallah. Thakur Mallah, the original raiyat had two sons namely Somaru Mallah and Sita Mallah. Both the sons predeceased Thakur Mallah. Somaru Mallah has one son Deoki Mallah who happens to be the sole defendant-appellant in the case while Sita Mallah the youngest son of Thakur Mallah had three sons, who are the plaintiffs-responde...
Tag this Judgment!Bibi Shahnaz Alias Munni Vs. State of Bihar and anr.
Court: Patna
Decided on: Aug-21-1998
M.Y. Eqbal, J.1. In this case a very interesting point of law is involved regarding right of a divorced wife to claim maintenance in a proceeding under Section 125 of the Code of Criminal Procedure.2. The petitioner in this case has challenged the order dated 18-8-1997 passed by the 3rd Addl. Sessions Judge, Darbhanga, in Criminal Revision No. 676 of 1993 whereby the learned Sessions Judge modified the order dated 27t8-1993 passed by the Judicial Magistrate, 1 st Class, Darbhanga and allowed the petition of the petitioner so far as it relates to claim of maintenance for the children only.3. The facts relevant for the purpose of deciding this question are that the petitioner in the year 1990 filed a petition against her husband (Opp. party No. 2) under Section 125 of the Code of Criminal Procedure (for short 'Cr. P. C) stating inter alia that she was married with the opposite party No. 2 in the year 1982 and gave birth to two children. It is stated that although she is legally married ...
Tag this Judgment!Binod Sarawgi Vs. State of Bihar and anr.
Court: Patna
Decided on: Aug-21-1998
M.Y. Eqbal, J. 1. In this application filed under Section 482 of the Code of Criminal Procedure, the petitioner prayed for quashing' the entire criminal prosecution including the order on November 4, 1992, taking cognizance of the offence under Section 138 of the Negotiable Instruments Act, 1881, and under Section 420 of the Indian Penal Code in Complaint Case No. 654 of 1992.2. The facts of the case, in brief, are that opposite party No. 2 filed a complaint in the Court of the Chief Judicial Magistrate, Bhagalpur, alleging therein that the complainant is a businessman and carrying on his business at Nathnagar, Bhagalpur, New Delhi and Gauhati (Assam) and is a permanent resident of Nathnagar, Bhagalpur and also owned a residential house at Greater Kailash, New Delhi. It is alleged that the petitioner is a resident of Ranchi and carrying on his business at Ranchi, New Delhi and other places and is also a director of STI Marketing (P.) Ltd., New Delhi. Itis further alleged that the peti...
Tag this Judgment!Ganpati Engineering Through Its Partner Vs. State of Bihar and ors.
Court: Patna
Decided on: Aug-21-1998
S.N. Jha and Aftab Alam, JJ.1. This writ application has been filed seeking direction to the respondents to allow the benefits of the Sales Tax Deferment Scheme contained in the Industrial Policy Resolution of the State Government dated 6th September, 1989.2. As per the said resolution, the new Industrial Units starting commercial production on 1st April, 1989 and thereafter are eligible to defer payment of sales tax to the extent of 90 per cent of the fixed capital investments. The petitioner has already been allowed the benefits of such deferment to the extent of Rs. 6,62,894.09 Paise calculated on the basis of the fixed capital investment as on the date of production. According to the petitioner, it is entitled to the similar benefits with respect to the subsequent capital investments as well.3. In course of hearing of the case, the petitioner filed an affidavit, described as Reply to the respondents' counter-affidavit, in which it has been stated that although the petitioner was e...
Tag this Judgment!- ‹ Prev
- 2
- 3
- 4
- 5
- Next ›
- Last »