Patna Court September 1998 Judgments

Hemraj Munshi Ram Vs. Union of India (Uoi) and ors.

Court: Patna

Aftab Alam, J. 1. The petitioner, a registered partnership firm (hereinafter referred to as 'the assessee'), filed this writ petition seeking quashing of the notice (annexure 3) issued by the Assistant Commissioner of Income-tax on September 7, 1995, under Section 148 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), declaring that he proposed to 'assess the income' of the assessee for the assessment year 1989-90. Also conies under challenge the proceedings under section 147 of the Act initiated pursuant to the impugned notice. 2. The facts of the case are brief and simple and can be stated thus. The Assistant Commissioner of Income-tax seized the assessee's books of account in the course of a search conducted at the assessee's business premises on November 2, 1988. According to the Revenue, the assessee was maintaining two sets of cash books in respect of the transactions forthe first two months of the accounting year. It is an admitted position that from the date o...

Tulsi Sao and ors. Vs. Tribhuwan Sao and ors.

Court: Patna

Prasun Kumar Deb, J.1. This appeal has been preferred by the above named plaintiffs-appellants against the judgment and decree dated 5.2.86 and 15.2.86 respectively passed in Partition Suit No. 9/64 of 1983/85 by the then 3rd Additional Subordinate Judge1 Hazaribagh, whereby and whereunder the plaintiffs' suit for partition claiming two anas shares in the suit property contained in Schedule-B of the pLalnt has been dismissed.2. To approach the facts of the case, geneaology of the parties is essential to be reiterated. Such geneaology has been described in the Schedule-A of the pLalnt, which is admitted by both the parties. The same is being reproduced below: Bhatan Teli /---------------------------------------------------------------------------------/ / / / Delo Teli Jitan Teli Hardeyal Teli (D) Meghu Teli (D) / | |--------------------------------------------------------------- | / / / |Charo Sao (D) Khublal Sao Naro Jao (D) |wfie Most. Sonia (Defdt. No.6)(Defdt. No. 3) -------------...

Manu Devi and ors. Vs. Chepia MahataIn and ors.

Court: Patna

P.K. Deb, J.1. This appeal has been preferred against the judgment and order passed by the then 7th Additional District Judge, Dhanbad in Letters of Administration Case No, 2 of 1980, whereby the application made by the applicant-appellant for grant of Letters of Administration in respect of the Annexed Will dated 6-2-1962 allegedly executed by late Nandu Mahto of village Sonabad, P.S. Chas, District-Dhanbad who died on 9-11-1964 has been rejected.2. The case of the plain tiff-applicant was that late Nandu Mahto had adopted him as his adopted son and his relationship with the deceased was that of uncle and nephew. Besides the applicant-appellant-Nagen Mahto, the deceased had also daughters and wife. It was the case of the applicant-appellant that about two years prior to the death, late Nandu Mahto executed a will on 6-2-1962 bequeathing his properties as contained in Annexures-A, B and C of the petition for Letters of Administration. Some of the properties had been bequeathed in fav...

Santu Mandal Vs. Matal Mandal and ors.

Court: Patna

P.K. Deb, J.1. This appeal has been preferred against the judgment and decree dated 31.1.1983 passed by the then Additional Subordinate Judge, 4th Court, Dhanbad in Title Suit No. 41/52 of 1981-82, whereby the plaintiffs--respondents' suit for partition of their 7/8th share in the suit property and for purchase of 1/8th share of defendant No. 1 at a fixed price of Rs. 37,500/- had been decreed preliminary.2. The suit property is a tank, description of which has been fully detailed in Schedule B of the plaint. According to the plaintiffs, they are governed by Dayabhag School of Hindu Law. Two brothers Sidam Mangal and Netai Mandal having half share each in the suit tank were the original raiyats. The two brothers had partitioned their own raiyati lands besides the suit tank as the same was not capable of partition and as such the tank was left joint, though their shares we're definite having each half share. The two brothers used to rear and catch fish and then the produces i.e. the fi...

Employees in Relation to Management of Hindustan Copper Limited Vs. Pr ...

Court: Patna

R.A. Sharma, J. 1. The Central Government referred the following dispute under Sub-section (2-A) of Section 10 of the Industrial Disputes Act, 1947 (hereinafter referred to as the Act) to the Central Government Industrial Tribunal No. 1, Dhanbad (hereinafter referred to as the Tribunal).'Whether the management was justified in awarding punishment of dismissal from service of Shri Madhesh Sharma, Ex-Male Mazdoor B. No. 705 for absenting from duty for more than 10 consecutive days without leave for the first time? If not, to what relief the workman is entitled?'The Tribunal answered the reference in favour of the workman declaring the termination of his services as bad and the workman was accordingly, directed, to be reinstated with effect from May 6, 1987 with payment of 70% of his wages therefrom till the date of resumption of his duty. Being aggrieved the employer has filed this writ petition.2. In spite of service of notice, counter-affidavit has not been filed by the respondents e...

Lawyers' Association of Patna High Court and Anr. Vs. State of Bihar a ...

Court: Patna

1. This writ application was filed by way of public interest litigation for a direction that District & Sessions Judge, Singhbhum East and West may be constituted as Chairman of the Committee to enquire into the death of ten under-trial prisoners of Sakchi, Ghaghidih, Chaibassa and Saraikella jails. The petitioners have also prayed for suitable compensation to the dependant of the deceased may also be granted.2. It was submitted on behalf of the petitioner, that from the news-item published in the Ranchi Express on 27-11-1995 and 28-11-1995, it was evident that ten under-trial prisoners have died in. Sakchi, Ghaghidih, Chaibassa and Saraikel jails during the period March 1991 to November, 1994 due to the negligence of the jail officials and furthermore five under-trial prisoners have also died due to T.B. There was allegation that the jail authorities were not providing proper food or medicine to the prisoners which resulted in the death of so-many under-trials. .3. Separate counter-a...

Metallurgical and Engineering Consultants (India) Ltd. Vs. Commissione ...

Court: Patna

Reported in: (1999)103Taxman542(Pat)

Sachchidanand Jha, J. 1. The petitioner, which is a Government company within the meaning of the Companies Act, 1956, 100 per cent, shares whereof are held by the President of India, seeks quashing of the order of the Commissioner of Income-tax, Ranchi, dated September 6, 1991, rejecting its application for waiver of interest under Section 220(2A) of the Income tax Act, 1961 (in short 'the Act'), and the consequential order of the Deputy Commissioner of Income-tax, Special Range, Ranchi, dated September 11, 1991, calculating the interest allegedly chargeable under Section 220(2) of the Act at Rs. 65,70,873. Copies of the said two orders are annexures 8 and 9 to the writ petition.2. The facts of the case, as stated in the writ petition, may briefly be set out as follows. For the assessment year 1987-88 to which the dispute relates, the petitioner filed its return of income on August 27, 1987, declaring a total income of Rs. 11,81,96,860. On February 9, 1990, a revised return was filed ...

Sawna Lakra Vs. Duti Pahan and ors.

Court: Patna

Loknath Prasad, J. 1. In this election petition filed under Sections 80, 80A, 81 of the Representation of the People Act, 1951 the petitioner has prayed for declaring the election of respondent No. 1 as the Member of Bihar Legislative Assembly from 305, Khijri Reserved Assembly Constituency in the district of Ranchi as illegal and, thus to be set aside and further a prayer was made for a direction for recounting the entire ballot papers polled in this Assembly Constituency and then the petitioner be declared as elected Member.2. The petitioner claimed that in January, 1995, a notification was made for election of the Bihar Legislative Assembly Constituency including the disputed Constituency No. 305, Khirji Assembly Constituency which is a reserved Constituency in the district of Ranchi and the date of election was fixed for 7-3-1995 which was extended to 11-3-1995. For the aforesaid election, several persons including the petitioner filed their nomination and after scrutiny and with...

Bishwanath Mitra and anr. Vs. State of Bihar and ors.

Court: Patna

R.A. Sharma, J.1. Late Usha Saha joined a middle school at Asstt. Teacher in 1987. In the same year, she became member of the General Provident Fund and submitted nomination paper nominating both the petitioners to receive the amount that may stand to her credit in the event of her death. At the time when she joined service and made the nomination, she was unmarried. She married Samar Kumar Sharma (respondent No. 7) in 1988. She, however, died in 1989. The petitioners thereafter made an application before the respondent No. 3, the District Superintendent of Education, Giridih, seeking payment of the amount of General Provident Fund and Group Insurance standing to the credit of the deceased, Usha Sinha. The said respondent required the petitioners to submit succession certificate. The petitioners having failed to produce such a certificate, the payment was denied to them. Hence, this writ petition seeking writ of mandamus directing the respondent No. 3 to pay to the petitioners the amo...

Ved Prakash Pathak Nirala Vs. State of Bihar and ors.

Court: Patna

A.K. Ganguly, J. 1. This writ petition has been filed challenging, inter alia, the order passed by the Joint Commissioner of Labour dated July 3, 1989 in G.A. Appeal No. 2/G.A.-1032 of 1988. The said appellate authority has been pleased to set aside the order dated April 25, 1988 passed by the Controlling Authority under the Payment of Gratuity Act.2. The factual aspect of the case is stated hereinbelow: The petitioner Ved Prakash Pathak Nirala filed this application under the Payment of Gratuity Act for payment of gratuity amounting to Rs. 14215-33 paise on the basis of his continuous service from January 1, 1963 till January 1, 1985 as an employee of the School, namely, Shri Hanuman Madhya Vidhayalaya, Motihari (hereinafter referred to as the said School). The petitioner's case is that he submitted application under Rule 7(1) of the Rules framed under the Payment of Gratuity Act and demanded payment of gratuity, but no attention has been given by the authorities to determine the gra...