Court : Patna
N. Pandey, J.1. This appeal by M/s. Bharat Coking Coal Limited (defendant) is directed against the Judgment and decree passed by the Sub-ordinate Judge, 2nd Court. Dhanbad, in Money Suit No. 18 of 1986, whereby and whereunder, the plaintiffs suit was decreed in part for Rs. 34,63,950/- (rupees thirty four lacs sixty three thousand nine hundred and fifty) coupled with damages at the rate of Rs. 175/-per month per decimal so long the defendant retains the possession of the suit land or regular sate deed was executed by the plaintiff.2. In short, the case of the plaintiff is that he acquired 20-16 Acres of land comprising of various plots under Khata Nos. 1 and 2 at Mouza-Durgapur within Jharia Police Station in the district of Dhanbad for valuable consideration by virtue of the registered deed of sale dated 16-2-1970 and 8-6-1979 from Jiv Rai M, Patel Narasi R. Chodwa, Khem Shankar Jain and Smt. Gomati Ben Kharfeha and since then he had been coming in possession over the same. The acqui...
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R.N. Sahay, J.1.The constitutional questions in dispute in these group of writ applications under Articles 226 and 227 of the Constitution of India necessitate a consideration:(1) Whether Section 89(1) of the Bihar Coal Mining Area Development Authority Act, 1986 (Bihar Act 9 of 1986) (hereinafter to be referred to as the 'Bihar Act' wherein 'cess' is levied on annual despatches of coal and coke, is null and void being ultravires the Bihar Legislature since by virtue of Mines & Minerals (Regulation & Development) Act, 1957 (Central Act 67 of 1957), the Union has assumed complete control over regulation of mines and minerals leaving no space for the State Legislature to legislate on the said subject.(2) Whether Section 90(4) of the Act wherein water charges are realised from colliery owners for supply of water at the rate to be determined by the State Government, is void since it suffers from vice of unconstitutional delegation of legislative power.2. The assessee-petitioners have appl...
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R.A. Sharma, J.1. By these writ petitions, the petitioners have challenged the validity of the Bihar Coal Mining Area Development Authority (Amendment) Act, 1992 (hereinafter referred to as the Amendment Act) and the rules framed thereunder, namely, the Bihar Mineral Area Development Authority (Land Use Tax) Rules, 1994 (hereinafter referred to as the Rules). The prayer seeking appropriate writ and/or order declaring Section 89 of the Bihar Coal Mining Area Development Authority Act, 1986 (hereinafter referred to as the Act) as amended by the Amendment Act as ultra vires is also there. Consequential and incidential relief seeking quashing of the demand notice, assessment order and the notice requiring filing of returns has also been claimed.2. As the controversy involved in all these writ petitions is the same, it is not necessary to State the facts of each of these petitions excepting the writ petition, C.W.J.C. No 783 of 1994(R) (Central Coal Field Ltd. v. The State of Bihar and Or...
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Asok Kumar Ganguly, J. 1. This writ petition has been filed for quashing the order dated 30-12-1998 passed by the Debt Recovery Tribunal, Patna in O.A. No. 4/97. 2. It appears that an application under Section 19 of the Recovery of Debts Due to Banks and Financial Institutions Act. 1993 (hereinafter called the said Act) was filed against the petitioner by respondent No. 1 which is Allahabad Bank, Bokaro Steel City Branch, Naya More, Bokaro, Bihar (hereinafter called the said Bank). In the said application the said Bank as an applicant has made out a case that the petitioner No. 1, a Company incorporated under the Indian Companies Act, 1956 having its registered office at Bakaro, approached the said Bank through its Director for Cash credit Limit of rupees one lac for working capital and submitted its application for the same. The said Bank sanctioned the said cash credit limit of rupees one lac against the hypothecation of stocks and book debt payable on demand with Interest specifie...
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B.C. Basak, C.J. 1. These series of Miscellaneous Appeals involve a common question of law relating to the interpretation of some of the provisions of Motor Vehicles Act, 1939 (hereinafter referred to as 'the 1939 Act'), the Motor Vehicles Act, 1988 (hereinafter referred to as 'the 1988 Act) and Section 6 of the General Clauses Act, 1897 (hereinafter referred to as 'the 1897 Act'). 2. The relevant provisions of the 1939 Act relating to appeals are as follows : Section 110D. 'Appeals -- (1) Subject to the provisions of Sub-section (2), any person aggrieved by an award of a Claims Tribunal may, within ninety days from the date of the award, prefer an appeal to the High Court. Provided that the High Court may entertain the appeal after the expiry of the said period of ninety days, if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal in time. (2) No appeal shall lie against any award of a Claims Tribunal, if the amount in dispute in appeal is...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (1997)63ITD257(Pat.)
1. The decision of the Appellate Commissioner (A/C) in the impugned order is challenged in this appeal by the assessee. Various issues culled out from the grounds taken and which have arisen for our consideration are : (a) Whether the Assessing Officer was justified in issuing notice under section 148 of the Income-tax Act, 1961 for failure of the assessee in filing return disclosing investment made during the previous year in the construction of the Hotel Building (b) Whether the Assessing Officer was justified in assuming jurisdiction under section 144 of the Act and completing the assessment ex parte (c) Whether the assessment is barred by limitation as provided in section 153 of the Act (d) Whether, on the basis of the report of the Departmental Valuation Officer (DVO), the Assessing Officer can make addition under section 69 as income from undisclosed sources towards unexplained investment in the construction of the hotel building on the basis of the DVO's report (e) Whether the ...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (1997)63ITD181(Pat.)
1. This is an appeal filed by the assessee and a cross appeal filed by the Department. Both are being disposed of by a common order for the sake of convenience.2. The dispute relates to an addition of Rs. 1,37,400 made by the Assessing Officer for unexplained investment in construction of a building under section 69 of the Act. The assessee constructed a hotel complex called "M/s. Shanti Complex" and the investment shown during the year was Rs. 95,440. It is mentioned in the assessment order that the total cumulative investment up to the year was shown at Rs. 9,94,522, but this figure has been challenged by the ld. counsel for the assessee as incorrect and the correct figure is stated to be Rs. 5,02,656. The assessee admittedly did not maintain proper books of account for the construction and, therefore, the Assessing Officer referred the question of cost of construction to the Departmental Valuation Cell. According to the Valuer's Report, the estimated cost of construction was Rs. 12...
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Aftab Alam, J.1. These two proceedings before the Full Bench are on reference made under Section 89(2) of the Bihar Re-organisation Act, 2000. The object of the reference is to determine whether by virtue of Section 89(1) of the Act the criminal cases, commonly known as the Animal Husbandry Scam cases, stand transferred to the Court in Jharkhand, the newly-created State of Jharkhand, or whether those cases would continue to proceed before the Special Court at Patna where they were instituted and where they have been hitherto proceeding. According to Section 89(1) of the Act upon the creation of the State of Jharkhand, every proceeding pending before a Court in this State shall stand transferred to the corresponding Court in Jharkhand if it is a proceeding relating exclusively to the territory of Jharkhand. Subsection (2) of Section 89 provides that if a question arises as to whether any proceeding should stand transferred under Sub-section (1), it would be referred to the Patna High C...
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B.C. Basak, C.J.1. A series of writ petitions were filed in this Court in respect of several notifications issued under Section 3 of Unlawful Activities (Prevention) Act, 1967 (hereinafter referred as 'the said Act'), whereby certain organisations were declared as 'Unlawful Associations' within the meaning of the said Act. This particular writ petition has been filed by two petitioners, namely, one Ahmad Ali Akhtar, who has described himself as President, Bihar Zone of Jammat-e-Islami-Hind (hereinafter referred to as the said 'Association') and by one Sri Qamrul Hoda, who has described himself as President, Patna Circle of the said Association. The constitutionality of the said Act and the notification issued thereunder have bean challenged on various grounds in this petition. The petitioners have challenged the notification dated 10th December, 1992, issued under Section 3(1) read with proviso to Sub-section (3) of Section 3 of the said Act, whereby the said Association was declared ...
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B.N.P. Singh, J.1. This refers to Death Reference No. 6 of 2000 sent to this Court for confirmation of sentence and also Cr. Appeal No. 515 of 2000, preferred by the convict-'appellant raising a question of defence of insanity for an offence of matricide under Section 302 of the Indian Penal Code and also questioning the legality and validity of the order of conviction and capital sentence, as recorded against him by the learned 12th Additional District & Sessions Judge, Saran, Chapra, in Sessions Trial No. 318 of 1993. Gravamen of the charges against the appellant was about chopping off both the hands and head of his mother, pursuant to which, he was apprehended by the Police and also the public while carrying the cut parts of the body, of his mother, kept in a gunny bag. The appellant allegedly confessed his guilt before the Police and public, pursuant to which, prosecution was launched against him and the trial eventually commenced for consideration of his guilt. In the midst of tr...
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