Patna Court October 2008 Judgments
Vimla Stores Vs. Commissioner of Income-tax and anr.
Court: Patna
Decided on: Oct-24-2008
1. M/s. Vimla Stores a firm deals in agricultural implements, diesel, G. I. pipes, paints, spare parts and hardware, etc. It has three partners, namely, Sri Jagdish Narain and his two brothers. The firm Vimla Stores, hereinafter referred to as the assessee filed return for the assessment year 1996-97 on August 31, 1996, declaring an income of Rs. 11,193 and seeking refund of Rs. 37,054.2. On December 13, 1995, the Assessing Officer, Sasaram along with six Income-tax Officers conducted a survey at the business premises of the assessee under the provisions of Section 133A of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). The stock found in the survey was as follows: Rs. Stock in shop premises 1,28,114 Stock in godown 11,14,687 ------------ Total 12,42,801 ------------4. On the basis of sales tax return and cash memos it was found that for the period April 1, 1995, to December 13, 1995, sale of the value of Rs. 6,60,437 was effected. On the basis of purchase invoices it...
Tag this Judgment!Rajendra Prasad Dubey Son of Late Brahmeshwar Dubey Vs. the State of B ...
Court: Patna
Decided on: Oct-24-2008
J.N. Singh, J. 1. C.W.J.C. No. 10445 of 2005 has been filed by the petitioner for quashing of notification dated 29.8.2003 (Annexure-1) issued from the Department of Health (Medical Education, Family Welfare and Indigenous Medicine), notifying that the services of the petitioner along with others were not found fit for absorption pursuant to the report of the Screening Committee, and therefore, their services are dispensed with from the date of issue of the notification.2. Case of the petitioner as per his pleadings is that he was appointed as temporary Professor by the Secretary of the Dhanwantari Ayurvedic College, Buxar by order dated 30.7.1973 vide Annexure-3. Petitioner joined the service and continued to perform his duties. By subsequent order dated 29.8.1973, as contained in Annexure-4, he was appointed as Principal Incharge by the Secretary. Further case of the petitioner is that while he was performing his duties in the College, his case was placed before the Expert Committee...
Tag this Judgment!Seema Devi, W/O Ashok Kumar, Vs. State of Bihar and PravIn Kumar Singh ...
Court: Patna
Decided on: Oct-24-2008
Abhijit Sinha, J.1. Three of the sixteen F.I.R. named accused of Bajpatti P.S. Case No. 58 of 2006, G.R. No. 406 of 2006 have filed this application for quashing of order dated 13.12.2006 passed therein by the learned Sub Divisional Judicial Magistrate, Pupri at Sitamarhi, whereby he has taken cognizance against all the accused persons named in the F.I.R. including these petitioners against whom investigation is still pending whereas charge sheet has been submitted against the remaining others.2. The aforesaid case was registered under Section 307 I.P.C. and other allied sections of the Penal Code and Section 27 of Arms Act to which Section 302 I.P.C. was added by order dated 5.8.2006, on the basis of a written report submitted by one Pravin Kumar Singh, impleaded herein as O.P. No. 2 at 9.45 P.M. on 4.8.2006 inter alia alleging that earlier that night at about 9 P.M. all the sixteen F.I.R. named accused including the petitioners along with 5-7 unknown others variously armed with dead...
Tag this Judgment!Raghbendra Prasad Son of Late Bapuji Prasad Vs. the Bihar State Electr ...
Court: Patna
Decided on: Oct-24-2008
S.K. Katriar, J.1. Heard Mr. Ajey Kumar for the petitioner, and Mr. Vinay Kirti Singh for the respondents. This writ petition arises out of disciplinary proceedings and is directed against the order dated 15.3.2005 (Annexure-18), passed by the Board of Directors of the Bihar State Electricity Board (hereinafter referred to as the 'Board'), in the capacity of the appellate authority, whereby it has up-held the order of punishment dated 10.12.2004 (Annexure-16), passed by the disciplinary authority. The learned disciplinary authority has inflicted the punishment of recovery of a sum of Rs. 1,10,626.00, from the petitioner on account of store discrepancies, from the petitioner's entitlement of the amount of gratuity. The respondents have placed on record their counter affidavit.2. A brief statement of facts essential for the disposal of the writ petition may be indicated. The petitioner was, at the relevant point of time, functioned as store-keeper at different places. He was served with...
Tag this Judgment!Bimla Singh and Nawal Kishore Singh Vs. Commissioner of Income-tax
Court: Patna
Decided on: Oct-22-2008
1. Both the appeals arise out of an identical order dated August 21, 2000, passed by the Patna Bench of the Income-tax Tribunal in I.T.A. (ss)47/Pat/1997 and I.T.A. (ss)49/Pat/1997 and as such, they were heard together and are being disposed of by this common judgment.2. Search and seizure operations under Section 132(1) of the Income-tax Act was conducted on August 31, 1996 in the residential premises of Bimla Singh, appellant in M.A. No. 46 of 2002 and the late Bindeshwari Prasad Singh. On his death, M.A. No. 51 of 2002 is being pursued by his son Nawal Kishore Singh. During the search, it was found that the assessee had made huge investment in a house property at Alka Colony in the town of Patna. According to the assessees Bimla Singh and Bindeshwari Prasad Singh, they had invested a sum of Rs. 11,15,000 in construction of the house but according to the report of the valuer, cost of construction is Rs. 12,99,700.3. The Assistant Commissioner of Income-tax (hereinafter referred to a...
Tag this Judgment!Shailendra Singh, Vs. State of Bihar
Court: Patna
Decided on: Oct-16-2008
Dharnidhar Jha, J.1. Appellants Shailendra Singh (appellant in Cr. Appeal No. 510 of 2002), Kishundeo Singh, Ramdeo Singh (appellants in Cr. Appeal No. 588 of 2002) and Ramcharan Singh (appellant in Cr. Appeal No. 642 of 2002) along with other persons, namely, Bimai Singh, Dipak Ram and Jogendra Singh were put on trial for the charges under Sections 148/302/149 and 307/149 of the Indian Penal Code and were found guilty of committing those offences by the Presiding Officer, Additional Court No. 2 (Fast Track Court), Patna, in Sessions Trial No. 662 of 1986/260 of 2001 by judgment and order of conviction passed on 7.8.2002. The aforesaid appellants were awarded rigorous imprisonment for two years for their individual convictions under Sections 148 and rigorous imprisonment for five years for their individual convictions under Section 307/149 of the Indian Penal Code. Appellants Shailendra Singh (appellant in Cr. Appeal No. 510 of 2002)) Kishundeo Singh and Ramdeo Singh(appellants in Cr....
Tag this Judgment!Vishwanath Ganguly Son of Late Dr. B.P. Ganguly Vs. the Stats of Bihar ...
Court: Patna
Decided on: Oct-16-2008
Chandramauli Kumar Prasad and Subash Chandra Jha, JJ. 1. The petitioner is an accused in Vigilance P.S. case No. 7 of 1998. After investigation charge sheet under Section 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988, was filed against many accused, including the petitioner. According to the allegation an estimate for reclamation and maintenance of Unit No. 2 of Kosi Hydel Power Station situated at Birpur in Saharsa district of the State of Bihar was prepared by Engineers of Larson and Tubro for Rs. 5.75 lacs. However, the said estimate, according to the prosecution, got misplaced at the headquarters of the Bihar State Electricity Board and, hence, a fresh estimate for Rs. 6.36 lacs was prepared and sent to the Chief Manager-cum-Chief Engineer (Hydel and Communication), Ranchi. It has been alleged that without ascertaining the cost of materials it was raised to Rs. 8.93 lacs.2. According to the prosecution tender notice was prepared on behalf of the Chief ...
Tag this Judgment!Sarjug Manjhi and ors. Vs. the State of Bihar
Court: Patna
Decided on: Oct-02-2008
Sudhir Kumar Katriar and Madhavendra Saran, JJ.1. The five appellants are aggrieved by the judgment dated 8.4.1988, passed by the learned 10th Additional Sessions Judge, Munger, in Sessions Case No. 215 of 1985 (State of Bihar v. Saryug Manjhi and five Ors.), whereby they have been convicted under Section 302 read with Section 149 of the Indian Penal Code, and have been sentenced to undergo rigorous imprisonment for life. Appellant No. 1 (Sarjug Manjhi), appellant No. 3 (Yogendra Manjhi), and appellant No. 5 (Kishun Manjhi) have been further convicted under Sections 147 and 323 of the IPC, and have been sentenced to undergo rigorous imprisonment for one year each under both counts. Appellant No. 2 (Jagdish Manjhi) has been further convicted under Sections 148 and 324 of the IPC, and have been directed to undergo rigorous imprisonment for one year under Section 148, IPC and rigorous imprisonment for two years under Section 324, IPC. Appellant No. 4 (Kailash Manjhi) has been further con...
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