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Judgment Search Results Home > Cases Phrase: finance act 1968 section 2 income tax Court: patna Page 81 of about 841 results (0.257 seconds)

Jun 23 2006 (HC)

Lagandeo Rai and ors. Vs. Rajendra Jha and ors.

Court : Patna

..... appellate court without any evidence, that finding can be successfully challenged in second appeal, because a finding of fact which is not supported by any evidence can be questioned under section 100; and in that connection, it may be said that the decree proceeding on such a finding discloses a substantial defect or error in procedure. this, however, does ..... of one budhan jha establishing the fact that the property was jointly acquired by the two brothers. likewise, ext. d which is also a sudbharana deed dated 2.9.1968 executed by mostt. kaushalya kumer in favour of jaishree rai for the entire 5 kathas of land cannot be said to be a documentary proof of the fact that ..... disputed khersa to her daughter baban devi by virtue of the sale deed dated 27.6.1945 and as a matter of fact, the said mortgage deed was never acted upon. further case is that when the defendants did riot get any benefit from the abovementioned mortgage they again brought a farzi document in existence and got executed a .....

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Dec 13 2005 (HC)

Sheorati Devi and anr. Vs. Sabhapati Singh

Court : Patna

..... the court of claim tribunal-cum-district judge, vaishali at hajipur in claim case no. 30/99 and claim case no. 31/99 awarding compensation under section 166 of the motor vehicles act, 1988 (in short 'mv act, 1988) are being disposed of by this order.21. the facts of the case are that on 7.3.1999 both the deceased bharat singh and ..... 202 of 2001 and a minor son. about deceased uday chandra pd. singh it is alleged that at the time of death he was a central government employee posted as sectional supervisor in the office of the general manager, telcom department, jamshedpur. he was aged about 55 years and he died leaving behind his widow, two sons and one unmarried daughter ..... death he was aged about 46 years. since the accident is said to have taken place on 7.3.1999 provisions of mv act, 1988 are applicable to the facts of.the present case.10. according to section 163a of the mv act, 1988, the owner of the motor vehicle or the authorised insurer shall be liable to pay in the case of death or .....

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Mar 12 1994 (HC)

Krishna Mohan Prasad Sah and Others Vs. Commissioner of Income-tax.

Court : Patna

..... him, support the contention raised before us. we will refer to the decisions at the appropriate place.learned counsel appearing for the revenue, however, submitted that section 39(3) of the act is only for the purpose of assessing the principal value of the joint family property, and it is for that purpose alone, the other relevant provisions of ..... from this judgment (ced v. estate of late durga prasad beharilal : [1979]116itr692(ap) that there is no detailed discussion appreciating the language employed in sections 34 and 39 of the act, as done in the judgments rendered by the madras and karnataka high courts. even otherwise, we are inclined to agree with the view taken by the madras ..... the circumstances of the case, the tribunal was justified in law in not granting exemption of rs. 1,00,000 for the residential house under section 33(1)(n) of the estate duty act, 1953, and limiting it only to the extent of the share of the deceased ?"before narrating the facts, we would like to point out .....

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Jan 04 2007 (HC)

Rajendra Ram and ors. Vs. the State Election Commission (Panchayat) an ...

Court : Patna

..... the first election of the panchayat samities and hence no constituency was reserved in the election of 2001. he also relied upon the 'explanation' of section 15 of the act. according to which the principle laid down for the purpose of reservation of scheduled castes and scheduled tribes' constituencies for mukhiya and up-mukhiya shall ..... samiti and the mukhiya whiasically violating not only rule 9(3) and rule 11(1) of the rules, but also ignoring the provision of section 135 of the act as well as the provisions of the constitution of india. he also stated that due to the aforesaid deliberate mistakes and violation of the specific provisions ..... commence from the first election held after the commencement of bihar panchayat raj act, 1993, hence according to the said provision election of 2006 was the second election. he further submitted that there cannot be any dispute with respect to .....

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Jan 10 2000 (HC)

Tek Lal Yadav Vs. State of Bihar

Court : Patna

..... time, he was of unsound mind arid instance and was not capable of understanding the consequences of his act. section 84 of the i.p.c. provides that if an act is done by a person, who at the time of doing it, by reason of unsoundness of mind ..... evidence. secondly, he submitted that even if the prosecution allegation is taken to be true, the case of the appellant is covered by section 84 of the i.p.c. the evidence on the record shows that at the time of occurrence, he was of unsound mind ..... been committed.14. every person is supposed to know the consequences of his act and is also presumed to know the law. the burden of proving the exception in terms of section 105 of the evidence act is on the accused. the accused has to prove by evidence that ..... because of insanity, he was not capable of understanding the consequences of his act and even if it is accepted that the alleged act was done by him, his case is covered by the provision of section 84 of the i.p.c. and he cannot be convicted for the .....

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Apr 15 1998 (HC)

Madhusudan Choudhary Vs. State of Bihar and ors.

Court : Patna

..... which they were made. it is a ratio of decision which matters and not every observations made therein. the supreme court in state of orissa v. sudhansu sekhar misra, air 1968 sc 647, has laid down in this regard as follows (at page 651):-- '..... a decision is only an authority for what it actually decides. what is of the ..... held that the amount of freight formed part of the sale price and was liable to be included in the turnover for the purpose of taxability under the sales tax act, but made observations on the basis of some statement made before it that the same cannot be recovered from the central government. the application for review was, accordingly, ..... is a party. the relevant extract from paragraph no. 26 of the said decision of the supreme court is as under :--'.....'. doctrine of fairness or the duty to act fairly and reasonably is a doctrine developed in the administrative law field to ensure the rule of law and to prevent failure of justice where the action is administrative in .....

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Mar 06 1998 (HC)

S.B. Ganguly Alias Satya Brata Ganguly Vs. State of Bihar and anr.

Court : Patna

..... such drug or cosmetic to a purchaser or a consignee. similarly, powers of search and seizure has been given to him under clause (c) of sub-section (1) of section 22 of the act which reads as follows:(c) at all reasonable times, with such assistance, if any, as he considers necessary:(i) search any person, who, he ..... the instant case the learned magistrate, after perusing the records and medicine bottle produced before him, case to the conclusion that a prima facie case under section 27 of the act is made out. in my considered opinion this conclusion arrived by the learned magistrate cannot be said to an application of judicial mind. as stated earlier ..... out any case of criminal liability of the petitioner inasmuch as the same does not constitute any offence. according to him, for prosecuting a person under section 27 of the act, the allegation must be specific that the medicine was adulterated and . without there being any report from the government analyst, the complaint petition could not .....

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Jul 01 2002 (HC)

Ram Pal Singh Vs. Union of India (Uoi) and ors.

Court : Patna

..... before the division bench of this court, yogendra nath trivedi was an employee of the state government and held the post of assistant commissioner of commercial taxes in the bihar finance service. similarly, in the case before the constitution bench of the supreme court, the respondent madan mohan nagar held the post of director, state museum, lucknow in the ..... roll, found that shri lalsa ram was given adverse entry in 1967-68 (from 14.4.1967 to 21.9.1967), in 1967-68 (27.9.1967 to 31.3.1968), 1981-82, 1982-83 and in 1991-92, and a particular adverse entry on 16.12.1982 and censure entry on 18.8.1986. thus, the service of shri ..... central institute of plastic engineering & technology. about the institute, it is stated in para 5 of the writ petition that it is a society registered under the societies registration act at madras (chennai). in para 14 of the writ petition, it is stated about the institute as follows:that cipet is a central autonomous body registered under the societies .....

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Mar 19 1993 (HC)

Prem Shankar Sharma Vs. the State of Bihar and ors.

Court : Patna

..... alia, that the company, which is situated at rameshwar nagar, darbhanga, is not a government company, that under the companies act, the government company as denied under section 617 of the companies act, 1956, means any company in which less than 51% of paid up capital is held by the central government or by or ..... three (3) of the subscribers. clause 86-a provides for nomination or appointment of directors by finacial institutions like industrial development bank of india (idbi), industrial finance corporation of india (ifci), industrial credit, investment corporation of india limited, life insurance corporation of india etc. clause 86-b further provides for nomination or appointment ..... and their associates in private sector, which was closed in the year 1965 as the private promoters could not run it, that in the year 1968 rehabilitation proposal was initiated by the governments of assam and bihar and all financial institutions and a scheme was established but the units became sick for .....

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Jul 09 1999 (HC)

State of Bihar and ors. Vs. Jethmull Bhojraj

Court : Patna

..... the conclusion is that the possession was not taken by the government. hence, the government was at liberty to withdraw, from acquisition by exercising power under section 48(1) of the act. moreover, the previous decision operates as res judicata and in the later proceedings such decision cannot be reopened on the ground that certain record was not ..... clause (2) of annexure-9, it was stipulated that jethmull bhojraj within 21 days of the agreement deposits in the town of calcutta with kunzang sherab secretary, finance department, government of sikkim, as agent of the government of sikkim all the title deeds relating to all their properties situate in india with intent to create a ..... order.21. learned advocate-general in the light of annexures-9 and 10 of the rejoinder filed on 25-6-1999 submitted that an agreement dated 3-9-1968 was executed by and between m/s. jethmull bhojraj and palden thondup nangyal, chogyal of sikkim and pursuant thereof two mortgage deeds dated 14-3-1969 were executed .....

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