Patna Court June 2004 Judgments
Commissioner Customs Department Vs. Smt. Nirmala Mitra
Court: Patna
Decided on: Jun-28-2004
R.S. Garg, J. 1. The short question argued at length and in great details by the legal luminaries can be summarized as to whether the High Court is entitled to apply the provisions of Indian Limitation Act specially Section 29(2) and Section 5 to condone the delay, in an application under Section 130A of Indian Customs Act made by the party appellant. We are required to explicit what is the implicit and inherent in the provisions of law because the respondent-objector has submitted that the petitioner is not entitled to an order of condonation of delay of three days in making the application for reference. 2. The facts necessary for disposal of the present controversy in short are that on 4.11.1950 the CID Branch of Bombay police instituted a case against one S.K. Mitra, husband of the respondent observing that the deceased made certain defalcation of government money. They also seized foreign marked gold bars from the residential premises situate in Bombay. The police case was that ...
Tag this Judgment!NaraIn Industries Through Its Proprietor Shri Nag NaraIn Singh Vs. Dia ...
Court: Patna
Decided on: Jun-28-2004
R.S. Garg, J.1. Heard learned counsel for the parties.2. The applicant M/s Narain Industries has filed this application under Section 11(6) of the Arbitration and Conciliation Act, 1990 with a request that because of the failure of the respondents to appoint an Arbitrator, this Court should intervene in the matter and appoint an Arbitrator to arbitrate into the disputes which have cropped up between the parties because of the termination of the agreement as contained in Annexure-1.3. The short facts giving rise to this application are that the respondents M/s Diamond Cements which is having its factory at Damoh (MP) and its registered office at Golden Enclave, Tower B-1, III Floor, Airport Road, Bangalore, Karnataka, is a cement manufacturer. In the course of its business it appoints the distributors and selling agents etc. It appears from the records, especially from Annexure-1, a document dated 11.10.1999 that the petitioner M/s Narain Industries were appointed as representative of ...
Tag this Judgment!Bijendra Kumar Sinha @ Tutu and ors. Vs. State of Bihar
Court: Patna
Decided on: Jun-28-2004
Chandra Mohan Prasad, J.1. This appeal is directed against the judgment of conviction and order of sentence respectively dated 12th April, 2002 and 16th April, 2002 of the 5th Additional Sessions Judge, Darbhanga passed in Sessions Trial No. 103 of 2000 whereby and wherunder appellant Dr. Bijendra Kumar Sinha @ Tutu, the husband of the deceased has been convicted under Sections 304B and 498A of the Indian Penal Code and respectively sentenced to undergo rigorous imprisonment for ten years and rigorous imprisonment for two years and also a fine of Rs. 500/- (five hundred) and, in default of payment of five, rigorous imprisonment for one month. The remaining three appellants, namely, Dr Birendra Kumar Sinha, the father-in-law, Smt. Kalyanibala Sinha, the mother-in-law and Nandini Sinha @ Mona, the sister-in-law (Nanad) of the deceased have been convicted under Sections 304B and 498A of the Indian Penal Code and respectively sentenced to undergo rigorous imprisonment for seven years and ...
Tag this Judgment!Ram Bharosa Das Vs. State of Bihar and ors.
Court: Patna
Decided on: Jun-23-2004
Narayan Roy, J. 1. Heard counsel for the parties.2. The petitioner seeks direction upon the respondents to promote him to the post of Inspector of Police from the post of Sub-Inspector of Police with effect from 26.9.1995, from which date his juniors were promoted. He also seeks direction for payment of consequential monetary benefits.3. It is submitted by learned counsel for the petitioner that the petitioner was eligible for promotion to the post of inspector of Police in 1995 itself and the D.G. Board, which met to consider the cases of promotion of similarly situated persons to the post of Inspector of Police on 21.5.1997 and 27.5.1997, considered the case of the petitioner as well and for want of his service records, his case was kept in abeyance, which would be manifest from 'annexure 3 itself. It is further submitted that the D.G. Board again in its meeting held in the year 2001 considered the case of the petitioner and took a decision to promote him to the post of Inspector of...
Tag this Judgment!Dr. Oswald Anthony Vs. the Commissioner of Income Tax and anr.
Court: Patna
Decided on: Jun-23-2004
Nagendra Rai, J. 1. The assessee-appellant has filed this appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act) against the decision dated 21.12.2000 passed in I.T.A. No. (SS) 25 (Pat)/1998 by the Income Tax Appellate Tribunal, Patna Bench, Patna by which the Tribunal has upheld with modification the order dated 28th January, 1998 passed by the Assessing Officer, (Assistant Commissioner of Income Tax), Patna under Section 158BC of the Act making assessment for the block period 1987-88 to 1997-98 (up to 27.11.1996).2. The factual matrix for disposal of the appeal are that the appellant is a dental surgeon and employed under the Government of Bihar. One Dr. O.P. Diwakar was an employee of the Animal Husbandry Department and was a tenant in the house of the appellant situate at Road No. 20 Gardanibagh, Patna. He was involved in the Animal Husbandry Scam involving defalcation and misappropriation of amount of Rs. one thousand crores. A search under Se...
Tag this Judgment!Dr. Oswald Anthony Vs. Cit and anr.
Court: Patna
Decided on: Jun-23-2004
Nagendra Rai, J.The assessee-appellant has filed this appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as "the Act"), against the decision dated 21-12-2000, passed in I.T.A. No. (SS) 25 (Patna) of 1998 by the Income Tax Appellate Tribunal, Patna Bench, Patna, by which the Tribunal has upheld with modification, the order dated 28-1-1998, passed by the assessing officer (Assistant Commissioner of Income Tax), Patna, under section 158BC of the Act making assessment for the block period 1987-88 to 1997-98 (up to 27-11-1996).The factual matrix for disposal of the appeal is that the appellant is a dental surgeon and employed under the Government of Bihar. One Dr. O.P. Diwakar was an employee of the Animal Husbandry Department and was a tenant in the house of the appellant situate at Road No. 20, Gardaribagh, Patna. He was involved in the animal husbandry scam involving defalcation and misappropriation of an amount of rupees one thousand crores. A sear...
Tag this Judgment!Baijnath Prasad Vs. State of Bihar
Court: Patna
Decided on: Jun-22-2004
Nagendra Rai, J.1. This Court in exercise of power under Section 48(2)(b) of the Bihar Finance Act, 1981 by order dated 20.2.1992 directed the Commercial Taxes Tribunal (hereinafter referred to as 'the Tribunal') to refer the questions of law as mentioned in the order for opinion of this Court and in pursuance of which the Tribunal prepared the statement of facts and referred the questions of law as per the order of this Court for opinion of this Court. The questions of law referred by the Tribunal for opinion of this Court are as follows :'1. Whether in the facts and circumstances of the case, the finding that the seizure made even without recording that there is reason to suspect attempt on part of the dealer to evade payment of tax and without recording the same in writing, was legal?2. Whether in the facts and circumstances of this case, the Tribunal is right-in holding the seizure to be legal because as held 'the order of seizure reflects and supports the decision of the authorit...
Tag this Judgment!The Union of India (Uoi) Through the Chief Commercial Manager, (Cateri ...
Court: Patna
Decided on: Jun-22-2004
Nagendra Rai and S.N. Hussain, JJ. 1. The Union of India though the Chief Commercial Manager, (Catering), East Central Railway, has filed the present writ application for quashing the demand notices issued under the provisions of the Bihar Finance Act, 1981 (hereinafter referred to as the Act) for the assessment years 1999-2000, 2000-2001 and 2001-2002 by the Commercial Taxes Officer, Patliputra Anchal, Patna to the Chief Commercial Superintendent (Catering), Patna, annexed as Annexure-1 series to the writ application, and the demand notices issued by the Commercial Taxes Officer, Lakhisarai to the Railway Catering Service, Kiul, Lakhisarai for the assessment years 1998-1999, 2002-2003 and 2003-2004 annexed as Annexure 2 series in pursuance of the assessment orders passed under Section 17 of the Act imposing sale tax in respect of sale of foodstuff by the Railway Catering Service to its employees and passengers; as well as restraining the respondent authorities from making recovery of...
Tag this Judgment!industrial Corporation Pvt. Ltd. and anr. Vs. the State of Bihar and o ...
Court: Patna
Decided on: Jun-22-2004
Radha Mohan Prasad, J.1. In this writ petition, prayer is to quash the entire impugned proceedings subsequent to the final order dated 3.10.1996 passed in Execution Case No. 3 of 1988/15 of 1996 (Annexure-3) in inherent want of jurisdiction and for quashing the impugned order and certificate dated 21.6.2000 and 26.6.2000 respectively (as contained in Annexures-4 and 4/A) which according to the petitioners is not in accordance with the principles of natural justice and prescribed procedure and in complete violation of the laws mandated as alleged. Subsequently, the petitioner filed interlocutory application seeking amendment for issuance of a writ of certiorari quashing the order dated 13.1.2004 passed in Appeal No. 26 of 2002 (Annexure-9) and orders dated 23.11.2001, 10.12.2001, 1.2.2002 and 5.4.2002 passed in R.P. No. 80 of 2000 against which appeal No. 26 of 2002 was preferred, and, further, for a writ of mandamus directing the respondent-authorities to consider the application of t...
Tag this Judgment!Shashi Kumar Das Vs. State of Bihar and ors.
Court: Patna
Decided on: Jun-21-2004
1. Heard learned counsel for the petitioner, learned counsel for respondent No. 3, B.N. Mandal University, and learned counsel for the Cabinet Vigilance Department, Government of Bihar, Patna.2. The petitioner by this application prays for issuance of direction upon the respondent University to issue migration certificate to the petitioner.3. It is submitted by learned counsel for the petitioner that the petitioner was a student of Purnea College, Purnea and he passed the M.A. (English) Examination from that college in 1988- 90 session, but migration certificate is not being given by the respondent University.4. In paragraph 3 of the counter affidavit filed on behalf of the respondent university, it is stated that all the relevant records of the College and University have been seized by the Cabinet Vigilance Department and unless those documents are released, the University is not in a position to issue migration certificate to the petitioner.5. Mr. Y.V. Giri, learned counsel for the ...
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