Judgment Search Results Home > Cases Phrase: appropriation act 2005 Court: patna Page 20 of about 2,650 results (0.070 seconds)

Rekha Basu and anr. Vs. Hari Ram Belbariar Alias Hari Ram Belwariar

Court : Patna

..... under this section shall follow the practice and procedure of a court of small causes including the recording of evidence.it is thus manifest that summary procedure laid down in the 1887 act shall be applicable to eviction suits within the meaning of clauses (c) and (e) of sub-section (1) of section 11 of the 1982 act, namely, the suits on the ground of personal necessity and on the ground of expiry of the period of lease; the present suit is on the later ground. ..... such a dilatory tactics, the defendants ought to have remained themselves that the suit in question had to be disposed of as per the summary procedure prescribed in the 1887 act and, therefore, they should not have allowed themselves any liberty in the matter verging on abuse of the process of the court.7. ..... -(1) the procedure prescribed in the code of civil procedure, 1908 shall save in so far as is otherwise provided by that code or by this act, be the procedure followed in a court of small causes in all suits cognizable by it and in all proceedings arising out of such suits:provided that an application for an orde.r to set aside a decree passed ex-parte or for a review of judgment ..... court below has, therefore, passed an appropriate and lawful order. ..... validity of the impugned order, the learned counsel for the appellants submits that the court below has misinterpreted and misapplied the provisions of section 17 of the 1887 act, inasmuch as the same is applicable to money decrees only and does not apply to eviction suits. .....

Bishnu Deo Narayan and Ramesh Narayan Both Sons of Late Raghu Nath Nar ...

Court : Patna

..... the power of legislation available to the parliament and has superseding effect under article 254(2) of the constitution of india and to the extent of repugnancy between the bihar amendment act of 1960 and amendment act 1 of 1894 by the parliament, the law enacted by the parliament shall prevail over the state law and to the extent of repugnancy or contradiction the bihar amendment of 1960 stood ..... the appellants related mainly to alleged failure of the authorities to publish the notification and declaration under sections 4 and 6 of the act in accordance with amended provisions of 1984 act and some other contentions including applicability of provisions for emergency acquisition under section 17 of the act, none of which found favour with the writ court which dismissed the writ petition by a detailed judgment and order dated 27-8- ..... the writ court has extracted relevant pleadings and has rightly held that such allegation of malafide against the corporation and its authorities, who have acted in official capacity in fair manner, has been made out in desperation and it appears 'to be the last refuge of a losing litigant' an expression used by justice krishna iyer in the judgment of ..... under the central amendment act 68 of 1984 the scope of special powers in cases of repugnancy was expanded by providing that even where no award has been made, the appropriate state government in case of urgency may, on expiry of 15 days from the publication of the notice mentioned in section 9(1), .....

Shri Ram Chandra Bhagwanji and S Vs. State of Bihar and ors

Court : Patna

..... vested rights for the purposes of performing religious rites and maintenance of the religious institutions arising out of an order of exemption passed by the state government on the 52 recommendation of the collector and acted upon by issuance of a notification in office gazette were sought to be taken away, that could only be made applicable in case of a religious institution whose ceiling proceedings had still remained pending ..... hospitals, maternity homes and orphanages, as may be notified by the state government in this behalf, so long as they continue as such;] [(v) such extent of land held on the date of commencement of this act by such public or charitable bodies or religious institutions of public nature, running educational institutions, hospitals, maternity homes and orphanages, as may be notified by the state government in this behalf, so long as they continue ..... the land-holder under section 5; (c) the area and description of the land which is in excess of the limit permissible under section 5 and which the land-holder is entitled to hold or retain under this act (hereinafter to be called the 'surplus land'); [(c1)the area and description of land transferred by the land- holder in accordance with or in contravention of the provisions 26 of clause(ii) of sub-section (1) of ..... 45b of the act and to that extent reliance placed by the learned counsel on the judgment of the full bench in the case of mahanth siyaram das (supra) seems to be apt and appropriate, wherein it was .....

Assistant Commissioner of Income Vs. Sharma Cold Storage and Ice Facto ...

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1998)64ITD129(Pat.)

..... in a little greater detail certain salient features and aspects of this case with reference to the relevant provisions of the act backed up by few decisions of courts discussed by me at appropriate places in this ..... upheld. since i am holding on the preliminary legal issue, that the assessee was unlawfully penalised under s.271(1)(c) of the act i am not going into the merits or demerits of the case as has been done by my learned brother.as we have differed in our views in the above mentioned it appeal, we refer the below given point ..... sunshine. it, therefore, did not support the assessee's case, so did certain other cases become legally incapable of acting as an effective precedent for the same reason.reference was thereafter made by him to several other decisions which included ..... genesis. since a need was felt for major amendments in respect of certain provisions of the it act, particularly those relating to avoidance of direct taxes, the government of india had appointed a committee of experts in march ..... assessees. appropriate penal provisions form a necessary complement to this approach as they impel compliance with the tax laws by imposing additional monetary burden on those who happen to go astray ..... .9. there is not a single provision under the entire scheme of the it act casting an obligation upon a person to file a return where he has incurred or ..... s. 271(1)(c) has been substituted by taxation laws (amendment) act, 1975, and penalty of "twice" the amount of tax sought to be evaded was .....

Dr. Jagannath Mishra Vs. Cit and ors

Court : Patna

..... , the court has a situation where the assessee has received two notices, that is, one dated 1-3-2001, from the additional commissioner of income tax, and the other dated 30-3-2001, under section 148 of the act and the assessee has not responded to either of the notices.the court considers that this is not the stage at which the high court should interfere. ..... the court is not impressed by this submission as in the absence of any objections by the assessee before the income tax officer, who had issued the notice, it will not be appropriate for the court to comment on this aspect. ..... the notice dated 30-3-2001, under section 148 of the act was consequential, and this is accepted.perhaps, if the assessee had responded to the notice of 1-3-2001, then, the subsequent stage may not have arrived. ..... was a notice issued by the additional commissioner of income tax, central range, patna.neither of the two notices referred to, that is, the one dated 1-3-2001, and the other dated 30-3-2001, under section 148 of the act were responded to or replied by the assessee. ..... this petition has been brought impugning a notice dated 30-3-2001, annexure 4 to the writ petition, issued under section 148 of the income tax act, 1961. ..... lakhmani mewal das : [1976]103itr437(sc) was cited to persuade the court that the matter is fit for issue of notice on the writ petition and for quashing the notice under section 148 of the act. .....

Dhanaraj Singh and Co. Vs. Commissioner of Income Tax and anr.

Court : Patna

..... , namely :(a) where income chargeable to tax has been underassessed;(b) where such income has been assessed at too low a rate; or(c) where such income has been made the subject of excessive relief under this act or under the indian it act, 1922 (11 of 1922); or(d) where excessive loss or depreciation allowance has been computed.explanation 2. - production, before the ao of account books or other evidence from which material evidence could with due diligence have ..... . the availability of an alternate remedy is no bar and this court can issue appropriate writs to afford effective and meaningful relief to the assessee ..... . 147, 148 and 151 of the act would go to show that the following conditions should be satisfied for a proper and legal assessment under those provisions in the instant cases.1 ..... necessary for his assessment for that year; and(c) even if there is no such failure, the ao has, in consequence of information in his possession, reasons to believe escapement of income.according to the petitioner, the said conditions precedent envisaged by the act are totally absent in this case ..... . 139; and the provisions of this act shall, so far as may be, apply accordingly as if the notice were a notice issued under that sub-section ..... 147, 148 and 151 of the it act as they stood at the relevant time :" 147. ..... . 147 and 148 of the act should be present and proved in order to initiate proceedings under the said sections .....

In Re: Bihar Woollen Fabrics Ltd. (In Liquidation)

Court : Patna

..... of the karnataka state financial corporation in regard to the sale of the property of the company, the interim order runs as follows :'meanwhile it appears appropriate that the respondent-karnataka state financial corporation should sell the property acting jointly with the official liquidator under supervision and in accordance with the direction of the learned company judge of the high court and the sale proceeds be ..... to realise the security outside the liquidation proceedings, such rights are to be exercised subject to the jurisdiction of the company court and the provisions of the companies act where the liquidation proceeding with respect to the company has commenced, would apply with equal force if not more in its case as well. ..... a receiver appointed by the court for the purpose of acquiring and retaining the property of the company and acting subject to and in accordance with the directions, from time to time, given by the company court.8 ..... the biscico is said to be a 'financial institution' within the meaning of section 46 of the sfc act to which the provisions of the sfc act have been made applicable by the central government by notification, and thus entitled to put the assets of the defaulting company to ..... lays down that notwithstanding anything contained in any other provision of the companies act or any other law for the time being in force in the winding-up of the company, workmen's dues and debts due to secured creditors to the extent such debts rank under clause .....

Jogindar Singh and ors. Vs. State of Bihar and ors.

Court : Patna

..... on an excisable article imported-(i) by payment (upon or before importation) in the state or in the state or territory from which the article in brought, or(ii) by payment upon issue for sale from a warehouse established, authorised or continued under this act,(b) on an excisable article exported -by payment in the state or in the state or territory to which the article is sent;(c) on an excisable article transported-(i) by payment in the district from which the article in sent, or(ii) by payment upon issue ..... in the appeal filed by johal and company against the demand raised by the deputy commissioner, dhanbad, observed that it could not be denied that the local excise staff posted in the warehouse have acted negligently and should be proceeded against departmentally, even the board of revenue in their order dated july 5, 1991 in the revision filed by johal and company after noting the arguments of both the ..... that was, however, dismissed as withdrawn for filing the same in the appropriate forum as calcutta high court did not have jurisdiction and that is how the writ application by johal tractors ..... it was submitted that the excise duty was not a land revenue and the provisions of the public demands recovery act could not be resorted to and as such any seizure of the article belonging to johal and company or johal tractors ..... sub-rule (2) of rule 33 empowers the appropriate authority to charge duty at the highest rate for the time being in force on so much of the deficiency as was in .....

Jagannath Mishra Vs. Commissioner of Income-tax and ors.

Court : Patna

..... the court is not impressed by this submission as in the absence of any objections by the assessee before the income-tax officer, who had issued the notice, it will not be appropriate for the court to comment on this aspect. ..... has a situation where the assessee has received two notices, that is, one dated march 1, 2001, from the additional commissioner of income-tax, and the other dated march 30, 2001, under section 148 of the act and the assessee has not responded to either of the notices. 8. ..... the notice dated march 30, 2001, under section 148 of the act was consequential, and this is accepted. 4. ..... neither of the two notices referred to, that is, the one dated march 1, 2001, and the other dated march 30, 2001, under section 148 of the act were responded to or replied by the assessee. ..... this petition has been brought impugning a notice dated march 30, 2001, annexure 4 to the writ petition, issued under section 148 of the income-tax act, 1961. ..... lakhmani mewal das : [1976]103itr437(sc) was cited to persuade the court that the matter is fit for issue of notice on the writ petition and for quashing the notice under section 148 of the act. .....

Sanjay Kumar Tiwary and ors. Vs. the State of Bihar and ors.

Court : Patna

..... the contention is untenable for the order of termination does amount to retrenchment within the meaning of that expression as defined under section 2(oo) of the industrial disputes act, in view of the introduction of sub-clause (bb) into the said clause.in view of sub-clause (bb) which was introduced into the act by act 49/84 which came into force from 19th august, 1984, the termination of services of a workman in terms of the stipulation contained in the order of appointment ..... award was implemented, the workmen were regularised and given appropriate pay-scales, whereafter the order of termination has been passed which can be done only after observing the requirements of section 25f of the act and article 311 of the constitution of india.8. ..... 1955]1scr1104 , that article 226 confers on high courts power to issue appropriate writs to any person or authority within their territorial jurisdiction in terms ..... sukumar mukherjee : air1951cal193 , to be exercised most sparingly and only in appropriate cases in order to keep the subordinate courts within the bounds of their authority and ..... retrenchment, compensation which shall be equivalent to fifteen days' average pay for every completed year of continuous service or any part thereof in excess of six months; and(c) notice in the prescribed manner is served on the appropriate government for such authority as may be specified by the ..... appropriate court under the industrial disputes act 1947 (hereinafter referred to as 'the act'), which was .....