Court : Patna
..... . i have discussed 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 ..... 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, 1970, headed by ..... 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 either advertently or by ..... .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 sustained loss during the previous ..... 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 inserted as a measure ..... s. 255 of the it act, 1961 (hereinafter referred to as the act for brief), i have been nominated by the honble president of the "tribunal to act as a third member due to dissent in the disposal of the aforesaid appeal by the learned members who originally ..... return. there are then provisions contained in the it act, 1961, for advance payment of tax in the financial year and tax payable on the basis of the return which is called as self-assessment .....
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..... such circumstance it is incumbent on the government to consider the case of the present petitioner with reference to the provisions of section 10 and to pass appropriate order bearing in mind all the facts and circumstances and also after considering the reports of various bodies including the findings of the petition committee of ..... in the circumstances, it is incumbent on the government to consider the case of the present appellant with reference to the provision of section 10 of the said act and particularly those contained in sub-section (2) thereof and pass appropriate order under that section in regard to the appellant, bearing in mind all the facts and circumstances concerning it, as pleaded by it and also as considered by various bodies, ..... application the petitioner, claiming to be the union of about 200 workers, has prayed for issuance of an appropriate writ or direction directing the respondents to implement the provisions of contract labour (regulation and abolition) act, 1970, and for enforcement of the notification, dated february 17, 1993, issued by the state government as ..... assurance given by the state counsel in the supreme court that immediate step would be taken by the state government for passing appropriate order under section 10 of the act. ..... order dated september 27, 1991, recording the assurance given by the state counsel that immediate step would be taken by the state government for passing appropriate order under section 10 of the industrial disputes act. 5. .....
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..... (2) where the father of the minor is living and is not proposed as guardian, the application shall also state any facts relied on as showing that he is unfit to act as guardian of the minor, or that the consents to the application.whenever the petition under section 10 of the act, states that the property of the minor consists of land or any interest in land, a copy of the petition shall be sent free of charge to the collector of the district in ..... the allahabad high court, inter alia, took into account the civil court rules framed by that court under the guardians and warda act and came to the conclusion that as the certificate is to be granted in the prescribed form and the period of minority has to be mentioned therein, the entry regarding ..... in the above view of the matter also, the decision of the learned single judge that the certificate under section 7 of the guardian and wards act is binding on the registering authority and the sub registrar has no option but proceed on the footing that the executant of the document was a minor cannot be said to be ..... his judgment under appeal held that in view of certificate granted by the district judge under section 7 of the guardians and wards act and the provisions of section 48 of that act it was not open to the registration authority to go behind the order of the district judge about the minority of the respondent. ..... it would be appropriate at this stage to notice the scheme of the guardians and wards act under which the certificate in .....
Tag this Judgment!Court : Patna
..... , association or body of individuals whether incorporated or not;explanation ii--the personal law shall not be relevant or be taken into consideration in determining the composition of the family for the purposes of the act.strong emphasis has been placed by the learned counsel on explanation ii to section 2(ee), which excludes the personal law for the purpose of determination of composition of the family with regard to which the ..... said letter dated 1.8.1978 issued by the additional secretary, law department, government of bihar, patna to the deputy commissioner, hazaribagh saying that the provisions of the act will apply in relation to the wakf land also as well as the letter dated 1.1.1991 by which the deputy commissioner, hazaribagh, directed distribution of the surplus land ..... the letter dated 7.8.1990 issued by the additional secretary, law department, government of bihar, communicating his opinion to the ceiling authorities that the act will apply to the wakfs land also as well as the letter dated 1.1.1991 issued by the deputy commissioner directing distribution of the surplus ..... (2) on the publication of the notification under sub-section (1), the land specified in the notification shall, subject to the provisions of the act, be deemed to have been acquired for the purposes of this act and vested in the state free from all encumbrances with effect from the date of the notification and all right, title and interest of ..... appropriate to notice the relevant provisions of the act .....
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..... was found by the supreme court in its judgment reported in 1981 bbcj 197 rahmani khatoon v hakkoo gope(supreme court section), that notification under section 3(1) of the act was issued during the pendency of the second appeal in the high court, and it was accordingly held that not only the second appear abated but the judgment and ..... the law is being declared and clarified by this judgment on 19.12.96, and provided that if proceedings have not already been taken under the act, it shall be open to the petitioners/appellants/plaintiffs to file application for refund under section 11b within sixty days from the date of ..... of 1984), provides that where a family court has been established for any area, all matters covered by the act pending in the civil court under the code of criminal procedure on the date the act came into force, and such a family court has been established, shall stand transferred to such family court on the ..... is not possible to refund the amount to the petitioner/plaintiff for one or the other reason, it is just and appropriate that the amount is retained by the state i.e. ..... 62/2 of 1966-1976, wherein the plaintiff prayed for the following reliefs:(i) a declaration that the central excise and salt act of 1944 and the rules thereunder are invalid insofar as they impose the obligation of payment of duty on articles as a condition of their removal without any machinery ..... the power of the appellate authority to condone delay in appropriate cases is affected in any manner. .....
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..... 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 .....
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..... the supreme court dealing with the issue of illegal search and seizure in context with an offence under section 52 of the indian post office act, 1898 held as follows: 5 ..so far as the alleged illegality of the search is concerned it is sufficient to say that even assuming that the search ..... a liberty was granted to the board to take appropriate steps in the matter, it was to be done ..... therefore, evident that division bench in the case of ram chandra pansari (supra) could not notice the amending act 36 of 1987 whereunder offence under the act is made cognizable as also the supreme court judgments noted above in the case of wassan singh, radha kishan, ..... merits of the case, the order passed in the present proceedings would not preclude the authorities of the bihar state electricity board, bihar, patna to take all appropriate actions/steps, in the matter, in accordance with law.? ..... division bench judgment of this court in the case of ram chandra pansari (supra) has been rendered without the benefit of having noticed the amending act 36 of 1987, the judgment of the supreme court in the case of wassan singh, radha kishan, shyam lal sharma, state of kerala vs. ..... particularly paragraph 11.2.3 thereof which inter alia provides for a procedure for inspection and at paragraph 11.2.3(a)(i) provides that it is only on officer authorized under section 135 of the act by the state government who can carry out inspection, search and seizure of any premises on the information of theft of electricity. .....
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..... in the case of a company, one of the company's directors alone can be recognised as the occupier of the factory owned by it in terms of the amended section 2(n) of the factories act or is it still open to a company to designate (by completely transferring to him the ultimate control of the factory) any of its employees, other than a director as the occupier of the factory ..... 3, it appears that according to him in the case of a company a director alone can be recognised as occupier within the meaning of section 2(n) of the act and hence he has refused to entertain the applications for renewal/grant of licence for the storage facilities at namkum for the sole reason that the applications were not signed by the director, ..... however, before examining this submission, it would be appropriate to briefly state the facts of the case and the reliefs claimed by the ..... of factories refused to grant the licence and by his letter dated april 28, 1992 (copy at annexure 8) addressed to the director, marketing, indian oil corporation intimated that as per the provisions of section 2(n) of the factories act ('the act', hereinafter) in the case of a company any one of the directors would be deemed to be the occupier. ..... holds that in the case of a company which owns a factory, it is only one of the directors of the company who can be notified as the occupier of the factory for the purposes of the factories act, and the company cannot nominate any other employee to be the occupier of the factory. .....
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..... therefore, when the legislature has used the five expressions, namely, loss, destruction, deterioration, damage and non-delivery separately, each one of expression must be given an appropriate meaning so as to give full effect to the intention of the legislature. ..... 725 a learned single judge of the madras high court came to the conclusion that after the amendment of railways act, by central act 39 of 1961, nondelivery has been made an independent cause of action, distinct and different from the cause of action based upon the loss of the goods ..... the respondent's claim was resisted by the appellant on a pleading that the appellant was protected by section 77-b of the indian railways act, 1890 and hence the claim of the consignor was not maintainable.4. ..... the tribunal, therefore, rightly held that section 77-b of the act is not applicable in case of non-delivery and hence the railway is liable for compensation for non- ..... madras high court held that section 77-b of the railways act cannot afford any protection to the railway administration against the claim for compensation in absence of any cogent proof on behalf of the railways that consignment have been lost or destroyed, which is not true because non ..... this is an appeal under section 23 of the railway claims tribunal act, 1987 against the decision of the patna bench of the railway claims tribunal dated 28.7.1995, whereby the claim brought by the consignor-respondent was partly allowed and the appellant has been directed to pay rs .....
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..... the criminal court in an appropriate case however, may stay the proceedings in view of such pendency where the court takes a view that the conclusion arrived at by the appellate authority under the act would have relevance upon the decision to be reached by the criminal court.6. ..... now coming to the argument of petitioners' counsel this court finds that the pendency of assessment appeal or other proceedings under the income tax act by itself does not preclude the department from launching a prosecution. ..... , 1996 and during the search some documents pertaining to the assessee/petitioners were seized and in pursuance thereof an assessment was made under the provisions of sections 158bc, 158bd read with section 144 of the act at a total income of rs. ..... 395(c)/99 by which he has issued processes against the petitioners and other for facing trial for the offences punishable under sections 276c, 277 and 278 of the income tax act, 1961 (in short as act)2. ..... the impugned order of cognizance that the learned judge after being satisfied that prima facie case has been made out, took cognizance under sections 267c, 277 and 278 of the income tax act, 1961. ..... it is alleged that the petitioners on the basis of the aforesaid facts have committed offences punishable under sections 276c, 277 and 278 of the income tax act. .....
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