Court : Patna
1. In a writ petition the respondent-petitioner complained before this Court that the seat of Makhiya of a particular Panchayat was reserved for extremely backward class community, and the same is being occupied by a person, who does not belong to the said community, and the Election Commission failed to even address itself to a complaint made by the petitioner to the effect. By the judgment and Order under appeal the writ petition was allowed with a direction upon the Commission to decide the merits of the said 66mplaint. While the appeal was preferred; by' the Commission against the judgment and order under appeal, the Commission applied its mind to the complaint lodged by the petitioner-respondent and concluded, ultimately, that the person elected does not belong to the Community for which the post in question was reserved. On such conclusion, Commission declared the election invalid. Subsequent thereto, the person, whose election was, thus, declared invalid, preferred a separate a...
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B. C. Basak, C. J. 1. These series of 28 writ petitions involve similar facts and common questions of law so far as the main submissions are concerned and for this reason they have been heard together and are being disposed of by this common judgment. In some of these writ petitions some additional points are urged which were special to them. These writ petitions relate to the following 'agricultural produce', namely, (1) Wheat and wheat products e.g., Atta, Maida, Suji and bran, (ii) oil seeds, edible oil mustard oil, (in) sugar and (iv) Vanaspati.2. (a) C.W.J.C. Nos. 3920/85, 1201/86, 3930/86, 1222/87, 1228/87, 1272/87, 1273/87, 1333/87, 1926/87, 3810/87, 4278/87, 4289/87, 5831/87, 2354/88, 3863/88, 4497/88, 4623/88, 4803/88, 7912/88, 8705/88 and 5187/89.Excepting in CWJC 3920/85 all these applications are at the instance of flour mills which have been set up either by a Company incorporated under the Companies Act or by a partnership firm. They carry on the business of manufacturin...
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K.S. Paripoornan, C.J. 1. This batch of three connected cases are filed by the same assesses, a firm, carrying on contract business. Common questions arise for consideration in this batch of three cases. The respondent is the Revenue. In this batch of cases, the petitioner's assessments for the years 1983-84, 1984-85 and 1985-86 are sought to be reopened by the issue of a notice under Section 148 read with Section 147 of the Income-tax Act, 1961. The previous years relevant for the assessment years ended on March 31, 1983, March 31, 1984, and March 31, 1985. The writ applications relating to these C. W. J. C. Nos. 7512 of 1992, 7511 of 1992 and 7510 of 1992, respectively. Stated briefly, the attack is against annexure-3 notice issued under Section 148 of the Income-tax Act as one issued illegally and without jurisdiction. The notice under Section 148 read with Section 147 of the Income-tax Act for the year 1983-84 (annexure-3 in C.WJ.C. No. 7512 of 1992) is dated March 21, 1991. Simil...
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B.P. Singh, J. 1. The petitioners in this batch of writ petitions are Sugar Companies, which have challenged the constitutional validity of the Bihar Molasses control Act, 1947 (hereinafter referred to as the State Act), mainly on the ground of legislative competence of the Bihar Legislature to continue the provisions of the Act after the enactment of the Industries (Development and Regulation) Act, 1951, and more particularly afterthe insertion of Section 18G in the aforesaid Act in the year 1953. They have also challenged the Bihar Molasses Control Rules 1955 framed under the Act, and the action taken by the Authorities of the State pursuant to the aforesaid Act and the Rules. The State Act has also been challenged on the ground of its being violative of Articles 14, 19(1)(g) and 301 to 304 of the Constitution of India. It is therefore, necessary to notice the factual background in which the legislative competence of the Bihar legislature has been challenged. 2. The Bihar Molasses ...
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B.P. Singh, J.1. The instant writ petition under Articles 226 and 227 of the Constitution of India has been filed by the petitioner, who is an accused in case pending before the Judicial Magistrate, Ist Class Patna, in G.R. No. 494 of 84/T.R. No. 1055 of 92 under Sections 341, 323, 324, 448 and 379 of the Indian Penal Code. He prays for quashing of the order dated 21.6.1993 passed by the Judicial Magistrate, Ist Class, Patna, in the aforesaid case, refusing to drop the criminal case pending against the petitioner. In effect, the prayer of the petitioner is that the case pending against the petitioner should be directed to be withdrawn, in view of the policy decision of the Government, as contained in the letter No. 1791 dated 30th March, 1986, of the Secretary of the Department of Law addressed to all District Magistrate.2. It appears that originally this application was filed under Section 482 of the Code of Criminal Procedure for quashing the order of the Magistrate rejecting the ap...
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R.N. Sahay, J.1. This litigation has a chequered history and the facts of the case are rather involved and hence has to be narrated with sufficient clarity.2. This appeal under Clause 10 of the Letters Patent Appeal arise out of a proceedings under the Land Acquisition Act. In pursuance of a declaration dated 16.2.1982 (Ext. 7) 36.86 acres of land (out of 43.92 acres) bearing plot Nos. 4/5 and 10 appertaining to khata No. 151 of village Phusari in the district of Lohardaga, was acquired for a project called Phulsari Sapahi Nala'. The lands of khata No. 151 under khewat No. 2/9 R.S. Plot Nos. 4, 5 and 10 were recorded under the revisional survey record of rights as 'gair majarua malik'. But according to the appellant-State of Bihar, the aforesaid land vested in the State of Bihar as per notification dated 18.8.V995 (Ext. M). Therefore, the State claimed that it was entitled to get compensation for the lands acquired under Ext. 7.3. The case of the respondent was that before vesting of ...
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Prasun Kumar Deb, J. 1. The abovementioned First Appeals and (Civil Revisions) are taken up together for disposal as being heard analogously and the parties being the same. F.A. No. 146 of 1990 (R) has been filed by the defendants of Title Suit No. 23 of 1968 whereas F.A. No. 54 of 1990(R) has been filed by the same appellantswho were plaintiffs in Title Suit No. 10 of 1967. Similarly, F.A. No. 55 of 1990(R) has been filed by the defendants of Title Suit No. 10 of 1967 and the same appellants have filed F.A. No. 145 of 1990(R) in which they were plaintiffs in Title Suit No. 23 of 1968. F.A. No. 82 of 1990(R) has been filed by the State of Bihar against Title Suit No. 10 of 1967 in which the State of Bihar was the defendant. 2. Analogous judgment in both the suits being Title Suit Nos. 10 of 1967 and 23 of 1968 have been passed by Shri C. S. Choubey, the then Subordinate Judge I, Giridih on 3-3-1990. The first suit in point of time is Title Suit No. 10 of 1967, which has been filed by...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (1998)67ITD237(Pat.)
1. This is an appeal by the assessee which is a Firm deriving income from commission as Agent of M/s. G. Premjee Ltd. and M/s. Stemcor UK Ltd., Hongkong.2. Search and seizure operation under section 132 of the IT Act was conducted in the case on 8-12-1995. In response to notice under section 158BC the assessee filed return on 19-7-1996 for the block period of 1-4-1985 to 8-12-1995. It had filed return of income for the first time on 31-1-1995 for the assessment year 1994-95. It had stated that the business was started from 2-3-1993 and the firm decided to close the accounts for its first year business on 31-3-1994 as it would not have been feasible to prepare the accounts for 28 days only, i.e., 2-3-1993 to 31-3-1993. It received commission of Rs. 23,46,650, Rs. 13,27,769 and Rs. 4,15,411 during the period relevant to the assessment years 1994-95, 1995-96 and 1996-97. It claimed deduction 50% of the aforesaid commission under section 80-O of the IT Act. From the balance commission it ...
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Sachchidanand Jha, J.1. The petitioner seeks quashing of the notice dated March 20, 1992, issued under Section 148 of the Income-tax Act, 1961 (for short 'the Act'). A copy of the impugned notice has been marked annexure-3 to the writ petition.2. The petitioner is a registered firm carrying on wholesale business in cloth. For the accounting year July 9, 1986, to June 27, 1987, relevant to the assessment year 1988-89, it submitted the return of its income showing a total income of Rs. 95,670 on July 27, 1988. Along with the return it filed a statement showing computation of total income, audited trading, profit and loss account, balance-sheet and the tax audit report in the prescribed form as well as details of the loan accounts verified and confirmed by the concerned creditors. The return was accepted by the Deputy Commissioner of Income-tax (Assessment), Special Range, Ranchi, respondent No. 2, after scrutiny and the assessment order was passed on November 17, 1989. On March 31, 199...
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Reported in : AIR2000Pat210
1. This writ petition for and on behalf of debtors of the State Bank of India (respondent No, 2), is directed against the order dated 19-1-2000 (Annexure-3), passed by the Presiding Officer, Debt Recovery Tribunal, Patna, in Misc. Appeal No. 11/99, whereby he has rejected the application of the petitioners for setting aside the ex parte order dated 2-2-99 (Annexure-1), passed by the Tribunal in case No. P.T. 32 of 1998 (arising out of Money Suit No. 21 of 1994), decreeing the suit and for directing issuance of certificate under Section 19(7) of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (hereinafter referred to as 'the Act'), for execution against the petitioners. It is further prayed that the records of Money Suit No. 21 of 94 as well as Misc. Case No. 1 of 96 (the debtors application under Order 9, Rule 13, C.P.C., which was pending before the Sub-Judge on the eye of transfer of the entire proceedings before the Tribunal) , be sent back to the subordinate...
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