Court : Patna
..... above, that the constitution contemplated and permitted only bona fide excess expenditure so as to meet bona fide exigencies of situation but what appears from the appropriation accounts referred to above is that there were systematic excess drawals of huge sums of money every year, the amount of excess rising every year ..... commission of the offences under clauses (i) and (ii) above and any other offences committed in course of the same transaction arising out of the same facts;(b) offences punishable under the central acts specified in the annexure appended hereto;provided that where public servants employed in connection with the affairs of the government of bihar and persons employed in connection with the affairs of any local ..... in suppression of all previous notifications on the subject, the governor of bihar is pleased to accord his consent to all members of the delhi special police establishment to exercise powers of jurisdiction under the said act in whole of the state of bihar in respect of the investigation of the following:(a) offences committed in connection with the affairs of the government of india, local authorities subject to the control of the ..... government of india any corporation, company or bank owned and controlled by the government of india:(i) punishable under the prevention of corruption act, 1947 (act 2 of 1947),(ii) punishable under sections 403, 406, 407, 408, 409, 411, 412, 414, 417, 418, 468, 471, and 477a of the indian penal code .....
Tag this Judgment!Court : Patna
..... same post or office in that successor state, and shall be deemed, on and from that day, to have been duly appointed to the post or office by the government of, or any other appropriate authority in, that successor state:provided that nothing in this section shall be deemed to prevent a competent authority, on and from the appointed day, from passing in relation to such person any order ..... the head of the department in all the writ petitions are directed to immediately take all necessary steps and if necessary take appropriate action against the erring official for release of the entire post-retiral dues of the petitioners and necessary-sanction orders must be issued within ..... they have filed the present writ application seeking appropriate direction to the respondents to pay their dues ..... act, every person who immediately before the appointed day was holding or discharging the duties of any post or office in connection with the affairs of the existing state of bihar in any area which on that day fell within any of the successor states are to continue to hold the same post or office in that successor state, and are deemed to have been duly appointed to the post or office by the government of, or any other appropriate ..... according to learned standing counsel from reading of the provisions, contained in sections 72 and 74 of the bihar re-organisation act, it would appear that the present state of bihar has no administrative control over the officers or authorities presently discharging .....
Tag this Judgment!Court : Patna
..... view these foundational facts, the various facets of the question which fall for our consideration are : (i) whether the interest received by the assessee from the bank can be at all termed as income under the act; (ii) if it is income, whether any deduction is allowable therefrom ; and (iii) whether the said interest income is at all taxable since its application had reduced the cost of construction or it was utilised ..... the interest received by the assessee on short-term bank deposits has been appropriated against the cost of construction by debiting the same in the 'capital ..... of commercial accounting cannot determine or affect the range of taxable income, or ambit of taxation because the tax liability under the act is to be governed by the provisions of the act and not by the principles laid down for maintaining the accounts even by an expert body or the actual method of ..... sent to the income-tax appellate tribunal, patna bench, for passing appropriate orders in terms of section 260 of the act.aftab alam, j ..... section 4, the charging section of the act, the tribunal took the view that the assessee in reality not having earned any income as understood in the commercial sense, cannot be subjected to income-tax by taking into account the interest earned in isolation, without taking into account its application, appropriation and adjustment. 5. ..... has been appropriated or adjusted towards construction of the plant or building, it does not cease to be income liable to tax under the act .....
Tag this Judgment!Court : Patna
..... for the parties, we are of the view that prima facie, it appears that there are serious financial irregularities, fraudulent transaction, fraudulent withdrawal of crores of rupees without any adjustment and further embezzlement of and/or mis-appropriation of huge amount of money either by the officials of the corporation or person deputed by the corporation for executing the scheme or work. ..... central bureau of investigation (cbi) through the director to inquire and scrutinise all cases of financial irregularities and the fraudulent assessment/mutation of thousands of plots of tribals land falling outside the municipal area and to take appropriate action against the person found responsible for those fraudulent acts omissions and commissions in the financial matters of the corporation as indicated above. ..... these writ applications in the nature of public interest litigation have been filed seeking appropriate order from this court directing the c.b.i. ..... these acts of the officials of the corporation and its agents constitute gross financial indiscipline verging on fraud on the constitution and the people. .....
Tag this Judgment!Court : Patna
..... dispute within the meaning of section 2a does not come into existence at all and what comes into existence is only an industrial dispute within the meaning of section 2(k) of the act, that situation may arise when there is no overt act on the part of the concerned workman raising any difference, demand or dispute with the management and the only demand, difference or dispute which is raised with the management relating to ..... section 10 of the act, which empowers the appropriate government to make reference of an industrial dispute, is in the ..... the reference notification stated that the appropriate government was of the opinion that a dispute existed between the petitioner and their workman represented by kalyanpur mazdoor panchayat regarding the matter specified in annexure 'a' thereto; annexure 'a' to the reference notification ..... or dispute qualifies as an industrial dispute either under section 2(k) or under section 2a, it is within the authority of the appropriate government to make reference for its adjudication under section 10 which does not make any distinction between an industrial dispute within the meaning of section 2(k) or one under section 2a of the act. 16. ..... in such circumstances, it would not be appropriate to seek to apply the rule laid down ..... conciliation proceeding, the state government in exercise of its powers under section 10(1)(c) of the industrial disputes act, 1947 ('the act', for short), made a reference of the dispute to the labour court for adjudication. .....
Tag this Judgment!Court : Patna
..... if the order made by a single judge is a judgment and if the appropriate legislature has expressly or by necessary implication, not taken away the right of appeal, the conclusion is inevitable that an appeal shall lie from the judgment of a single judge under clause 10 of the letters patent to the high ..... : [1962]3scr497 , wherein the supreme court has laid down that from a judgment of single judge passed in an appeal tiled under section 39(1) of the arbitration act, appeal under letters patent of the punjab high court is not maintainable because of express prohibition contained in section 39(2). ..... but the letters patent are declared by clause 37 subject to the legislative power of the governor-general in council and also of the governor-in-council under the government of india act, 1915, and may, in all respects, be amended or altered in exercise of legislative authority. ..... declare that, all the provisions of these our letters patent are subject to the legislative powers of the governor-general in legislative council, and also of the governor-general in council under section 71 of the government of india act, 1915, and also of the government-general in cases of emergency under section 72 of that act, and may be in all respects amended and altered thereby.10. ..... the expression 'final' in the first part of section 43 of the act puts an end to a further appeal and the words 'shall not be called in question in any original suit, application or execution proceeding' bar collateral .....
Tag this Judgment!Court : Patna
..... certified standing orders for the workmen of the bihar state electricity board since 1976 cannot be held invalid merely on the ground that certain items were not in the schedule, it was contended that the act is a beneficent piece of legislation and if the management had objection to certain matters, being included in the standing orders, and if its inclusion was accepted by the workmen as well as the certifying officer as back as in 1976 ..... attention to 1 provision of section 15 of the act and has contended that it is only the appropriate government may, after prior publication, in the official gazette, make rules to carry out purposes of this act. ..... mr, sivajee pandey, learned counsel for the petitioner in c.w.j.c.no.llol of 1989, at threshold had contended that the act itself contains a schedule with regard to items of service conditions on which the certifying officer as well as the appellate authority will have a ..... has tried to convince the court by referring to item 11 of the schedule of the act, which contemplates 'any other matter which may be prescribed' and submits that even item promotion is not to be found either in the model standing orders or in the schedule of the act, on the ground of fairness and reasonableness this item should be incorporated in the certified ..... the appropriate government under the 1 central rule is the central government and the present case is not governed by central rules but by the bihar industrial employment (standing orders) rules, 1947 .....
Tag this Judgment!Court : Patna
..... submits that once the government took the aforesaid decision dated 10.10.1991 any subsequent changes in the all india institute of medical sciences act would automatically stand incorporated without the need for fresh decision or notification in this regard either by the state government or the ..... the next issue that would arise for consideration is as to what would be the effect of the changes in the aiims act effected in february 1999 which would provide in section 30 : superannuation :(i) the age of superannuation of an employee of the institute other than teaching faculty shall ..... this would remain the position till such time that the issue be not specifically incorporated in the igims act or the rules or regulation framed thereunder, it needs no emphasis that the powers under section 24 could not ..... decision by the governing body with regard to the age of superannuation in the institute, the government would be competent to take such a decision and issue appropriate instructions under section 24 of the igims act. ..... the order of the institute dated 10.2.1994 in absence of any regulation framed under section 27(e) of the igims act would also have binding force and be in concurrence with the aforesaid government order and the words other conditions of service mentioned therein would ..... preferred this writ application on 12.8.2005 before her scheduled date of superannuation ..... today in the year 2005 there would be no government order ..... would be superannuating on 31.8.2005 on the basis of .....
Tag this Judgment!Court : Patna
..... contempt petition, this court had not adjudicated as regards the benefit which the petitioner shall be entitled and further this court having given liberty to this petitioner, in case the board do not act in accordance with the said decision, to ventilate his grievance before the appropriate forum/court of law, the apposite parties have not violated any order of this court and as such, proceeding for contempt, cannot be initiated against them.4. ..... if the board and its authority do not act in accordance with letter dated 22nd july, 1999 immediately, in that case, the petitioner may ventilate his grievance before appropriate forum/court of law. ..... in case of not giving the benefit in terms of the order of the state government, the petitioner was given liberty to ventilate his grievance before the appropriate forum/court of law. 5. ..... it is expected that the chairman, bihar sanskrit shiksha board will act on the basis of government decision aforesaid dated 22nd july, 1999 so that the teachers of the school may derive benefit in accordance with law. .....
Tag this Judgment!Court : Patna
..... considering the beneficial object of the act, it would be proper for the insurance company to satisfy the award for the present and, if it wants to contest the question of liability of payment of compensation, it may raise this issue and proceed to recover the same from the owner of the vehicle in appropriate proceeding in accordance with law as such liberty has already been granted by the claims tribunal.22. ..... has come to the conclusion that the multiplier of 15 would be the appropriate multiplier to work out the amount of compensation and, on the basis of the calculation, as per the structural formula provided in the second schedule for compensation for third party fatal accidents, it has come to the conclusion ..... of the victim, the earnings of the victim, age of the claimants and also the future prospect in respect of enhancement of wage as well as the price index and, thus, has come to the conclusion that '15' would be the appropriate multiplier in determining the compensation amount. ..... the executing court shall pass appropriate orders in accordance with law as to the manner in which the owner of the vehicle shall make payment to the insurer. ..... in support of his submission learned counsel for the appellant relies upon annexure-3, which is a copy of the order dated 25.08.2005, passed by the claims tribunal concerned, whereby a petition of the insurance company filed under section 170 of the act has purported to have been allowed. .....
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