Patna Court September 2003 Judgments
Commissioner of Income-tax and anr. Vs. Pawan Sut Rice Mill
Court: Patna
Decided on: Sep-03-2003
1. Heard learned counsel for the appellants.2. This appeal is directed against the order dated July 30, 1999, passed by the Income-tax Appellate Tribunal, Patna Bench, upholding the order passed by the Commissioner of income-tax whereby registration was granted to the firm after setting aside the order of the Assessing Officer cancelling the registration of the firm.3. The question involved in this case is a simple one. In terms of the partnership deed shares of each partners were defined but at the time of distribution of profit there was some mistake as a result of which some partners received less amount and some partners received more amount and the total shortfall was Rs. 367 and excess payment was Rs. 733.4. The Commissioner of Income-tax accepted that the said mistake was a bona fide one and not intentional. The Tribunal agreed with the view taken by the Commissioner of Income-tax.5. In our view, it was for the authorities to decide as to whether the mistake on the part of the...
Tag this Judgment!Ramesh Chandra Mishra Vs. State of Bihar and ors.
Court: Patna
Decided on: Sep-03-2003
R.S. Garg, J.1. Heard learned counsel for the parties.2. The petitioner, a Constable was removed from the serious by the Superintendent of Police, Saran, Chhapra under Order No. 43 of the 2003 observing that the very appointment of the petitioner was illegal and he could not be continued in the services. Challenging the said order the petitioner came to this Court in C.W. J.C. No. 1422 of 2003 but, however, withdrew the writ application with the liberty to prefer an appeal. He preferred an appeal which has been dismissed by the Deputy Inspector General of Police, Saran Range, Chhapra on 3-6-2003. Being aggrieved by the said order, the petitioner has come to this Court inter alia submitting that the petitioner was appointed in the year 1988 on a temporary post by the Superintendent of Police, who was competent to issue temporary appointment under paragraph 667 of the Police Manual and as the petitioner was not at fault or did not commit any lapse and as no action has been taken against...
Tag this Judgment!Assistant Labour Commissioner Vs. Rajesh Kumar
Court: Patna
Decided on: Sep-03-2003
B.N.P. Singh, J. 1. The prosecution was launched against the respondent by Assistant Labour Commissioner (Central), Patna for violation of certain provisions of Contract Labour (Regulation and Abolition) Act, 1970 (hereinafter to be referred to as the Act) and Contract Labour (Regulation and Abolition) Rules, 1971, and at trial which eventually followed, the prosecution examined three witnesses including the Reporting Officer, P.W. 2, and rest two witnesses being formal in nature. Apart from breach of other provisions of the Act, respondent was prosecuted also for violation of provisions of Section 12 of the Act.2. The defence of the respondent at trial was that the workmen employed in the establishment were below 20 in numbers, and that apart, the work was only of intermittent or casual nature. It was sought to be shown by prosecution that after show cause was served on the respondent for violation of these provisions of the Act, the show cause received from the respondent was not f...
Tag this Judgment!Krishna Kumar Singh Vs. the State of Bihar and ors.
Court: Patna
Decided on: Sep-03-2003
Ravi S. Dhavan, C.J. and Shashank Kr. Singh, J.1. The delay in filing the appeal is condoned.2. The contention in the present Letters Patent Appeal, as submitted by learned counsel for the petitioner- appellant, is not so much on the order on the writ petition that he will be evicted from the premises, that is, a Government accommodation. It is contended that as a government servant the petitioner - appellant can hardly resist the occupation of the Government's quarter which may have been allotted to him and subsequently cancelled because his job was recalled and now the appellant has been transferred from Patna to Munger.3. Learned counsel points out that the writ petition itself was on an entirely different aspect that having been appointed in 1989 to a department of the Government and the appointment was given as a compassionate appointment, 11 years later this job could not be taken back on the ground that the very appointment was temporary having been made to a work charge establ...
Tag this Judgment!Parmanand Kiyal Vs. State of Bihar
Court: Patna
Decided on: Sep-02-2003
B.N.P. Singh, J. 1. The salient features of the prosecution case are that on 29th July, 1981 Saheshwar Sah (P. W. 3) and Bhola Sah (P. W. 1) allegedly purchased 70 bags of paddy in village Parsanwa which they despatched to Lakhisarai on bullock-carts, pursuant to which they boarded an auto and came at Ramgarh Chowk where auto was intercepted by the appellant and his associates. The appellant allegedly dragged Saheshwar Sah from auto and did not permit either victim or his companion to raise alarm. The appellant thereafter took him to village Lohanda where he was confined in a room and got executed stampd paper, for security of Rs. 60,000/-. Bhola Sah who had accompanied the victim informed his brother Ram Balak Sah (P.W. 2) who took recourse to public authority and it is how that police case had been registered on strength of a Sanha entry recorded by the police at Halsi police station. As usual, investigation commenced, in course of which the Investigating Officer recorded statement...
Tag this Judgment!Ather HussaIn and ors. Vs. Indian Bank and ors.
Court: Patna
Decided on: Sep-02-2003
Ravi S. Dhavan, C.J. and Shashank Kr. Singh. J.1. The petitioner are Mukhiyas of Panchayats of the villages Garaul, Raj Kathra, Haryat, Raj Ijrahata and Tumaul Suhat, all within Darbhanga district. They have brought this petitions a common cause that a nationalized bank, the Indian Bank, which hitherto was functioning at Garaul and was giving banking services to the aforesaid villages, has decided to unwind its operation and move to Ali Nagar. The petitioners contend that if there is a cryptic closing of the Bank, it will cause a lot of inconvenience to the villagers as there is no alternative.2. The contention of the petitioners is that as long as the nationalized banks are being given banking businesses they cannot close the branches at their will. The contention is that the Banks partake the nature of a State and is amenable to writ jurisdiction of the High Court.3. The fact of the matter is that a Bank whether nationalized or otherwise is a commercial venture. The aspect that the ...
Tag this Judgment!Hamid HusaIn and ors. Vs. State of Bihar and ors.
Court: Patna
Decided on: Sep-02-2003
Nagendra Rai, J.1. The petitioners have filed the present writ application for quashing the notification dated 10-2-1999 issued by the Excise Commissioner on behalf of the Member Board of Revenue fixing the price of the liquor including 25% sales tax charged on the price of wholesale liquor fixed earlier. A copy of the said notification has been annexed as Annexure 6 A to the writ application.2. The point for consideration in this case is as to whether the safes tax under the provisions of the Bihar Finance Act shall be levied on the cost price of the liquor or on the wholesale price including excise duty and sacheting cost.3. Admitted facts are that the petitioners are the retail vendors of the country liquor and they have been granted exclusive privilege as well as licence under Section 22 of the Bihar Excise Act for the years 1997-2000. Under the provision of the Act and the terms and conditions of the licence the retail vendors of country liquor are bound to lift the minimum guara...
Tag this Judgment!Kedar Nath Sahay Vs. State of Bihar and ors.
Court: Patna
Decided on: Sep-01-2003
Aftab Alam, J. 1. The petitioner retired from service on 31-1-2001 as an Electrician Grade II from the office of Executive Engineer, National Highway, Mechanical Division, Road Construction Department, Nawadah. In course of determination of his retiral dues after his retirement, the office of the Accountant General took the view that the petitioner was wrongly allowed the scale of Rs. 4000-6000 in which he was given his last monthly salary and that lawfully he was entitled to the lower scale of Rs. 3050-4590. The objection raised by the Accountant General's office delayed fixation of pension and its commutation and the final payment of gratuity etc. to the petitioner. In those circumstances he earlier came to this Court in CWJC No. 10319 of 2002 which was disposed of by order, dated 5-12-2002. By that order, the Court directed the respondent authorities to pay to the petitioner his retiral and other dues as admitted by them but in so far as the final determination of pension, gratui...
Tag this Judgment!Mapra Laboratories Pvt. Ltd. Vs. State of Bihar and ors.
Court: Patna
Decided on: Sep-01-2003
Nagendra Rai, J. 1. The petitioner has filed the present writ application for quashing the assessment order dated January 23, 2003, passed, under Section 17 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Act') and the demand notice issued pursuant, to the said order for the assessment year 2001-2002, so far as it relates to the inclusion of Rs. 2,95,88,480 in the taxable turnover of the petitioner for the purposes of imposing tax under the Act, which was claimed by the petitioner as a trade discount.2. The petitioner has also made several other prayers in the writ application but during the course of argument the case was confined only to the aforesaid matter. Thus, the only question for consideration is as to whether the quantitative discount claimed by the petitioner as the trade discount is to be included in its taxable turnover or not for the purpose of assessment under the provisions of the Act.3. The factual matrix is that the petitioner is a private limited co...
Tag this Judgment!P.K. Ranjan Vs. State of Bihar and ors.
Court: Patna
Decided on: Sep-01-2003
C.K. Prasad, J.1. This application has been filed for quashing the order dated 28-2-2003, whereby the prayer made by the petitioner for retirement under Rule 74 (wrongly stated as V.R.S.) has been accepted.2. Short facts giving rise to the present application are that the petitioner at the relevant time was working as Textile Inspector and had filed application for grant of Earned Leave till 16-11-2002. He stated that on account of death of his mother he is not in a position to join on 17-11-2002 and accordingly prayed for grant of Earned Leave from 17-11-2002 to 30-11-2002. He went to the extent of saying that in case the aforesaid prayer is declined, his case for voluntary retirement may be considered. Respondent-Bihar State Export Corporation Ltd., hereinafter referred to as the Corporation, by letter dated 19/20th December, 2002 (Annexure-7) informed to the petitioner that his prayer for grant of Leave shall be considered after he joins the Bhagalpur Branch Office within three day...
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