Court : Patna
..... out of the course of conduct which he has first pursued and with which his subsequent conduct is inconsistent.in this view of the propositions of law, it has been contended by the learned counsel for the appellants that on the one hand the plaintiff-respondent after receiving the order from the defendants-appellants supplied the materials and on the other hand instead of existing to the clause ..... section 34 of the arbitration act, 1940 says--'where any party to an arbitration agreement or any person claiming under him commences any legal proceedings against any, other party to the agreement or any person claiming under him, in respect of any matter agreed to be referred, any party to such legal proceedings may, at any time before filing a written statement or taking any other steps in the proceedings, apply to the judicial authority before which ..... l also filed a rejoinder to the petition stating that the petition was not maintainable as the defendants-appellants while inviting tender for supply of quartzite did not enclose any copy of the general conditions of contract in their letter dated 15-6-1985 and it was nowhere stated that the general conditions of contract was condition ..... 1987 and after the notices were issued, the defendants (present appellants) appeared and filed a petition on 17-11-1987, purported to be a petition under section 34 of the arbitration act, for staying of the suit. ..... appellant has to be governed by the general conditions of contract in the standard form. .....
Tag this Judgment!Court : Patna
..... manage it as per the terms of the deed of grant due to which large chunks of the land in question have been rendered useless for the purposes for which the grant was made, the standard of the hardinge park and the flora and plantaria it once boasted of has diminished drastically and the purposes for which the grant was made, have been frustrated by open violation of the conditions of the grant and by putting big portions ..... it is thus clear that in the aforesaid circumstances the land of hardinge park or its properties, movable or immovable, never vested in the trustees of the said deed of trust nor could it have legally vested in them as the author of the said trust deed was neither the owner nor the proprietor of the property, which admittedly was the state government, rather the authors of the said trust deed ..... learned counsel for the state also submitted that the instant case is with respect to a simple government grant which is governed by the government grants act, 1895 and according to sections 2 and 3 of the said act, the provisions of the bihar government estates (khas mahal) manual as well as of the transfer of property act etc. ..... learned additional advocate general appearing for the state of bihar and its authorities have specifically stated that the government is resuming the aforesaid lands of the hardinge park measuring 22.82 acres for public at large and this court as per the earlier order of the division bench of this court dated 16.05.2002 passed in cwjc no. .....
Tag this Judgment!Court : Patna
..... in the meantime, the authorities took steps for assessment under section 17(5) of the bihar finance act, 1981 read with section 8 of the bet act for the three assessment years, namely, 1993-94, 1994-95 and 1995-96 and imposed tax and penalty on the ground that the petitioner has not filed the form et-ix to claim exemption from payment of tax on the ground of he being the subsequent importer or ..... any part of his turnover relating to import of scheduled goods is not liable to tax on the ground that tax was paid at the first point of entry into a local area as notified by state government under sub-section (1) of section 3 of the ordinance, he shall substantiate such claim before the assessing officer by producing purchase bill, invoices or cash memos and other documentary evidences to the satisfaction of the said authority and a true and complete declaration ..... the nature of things, in view of innumerable transactions that may be entered into between dealers, it will well nigh be impossible for the taxing authorities to ascertain in each case whether a dealer has sold the specified goods to another for the purposes mentioned in the section. ..... in form et-ix received from the selling dealer :provided that one form of declaration shall not be valid for more than one transaction of sale unless all the transactions are of the same year and for less than one lac of rupees. .....
Tag this Judgment!Court : Patna
..... so far as the penalty imposed for other assessment years, the appellate authority held the firm is not a legal person or juridical entity and any tax imposed on a firm is, in fact, a tax upon the partners and similarly penalty on the firm is a penalty on the partners and once the penalty has been imposed on the firm under section 271(1)(a) of the act, the penalty cannot be levied again upon the partners and as in the case in hand, the penalty has already been imposed on the firm ..... by the income tax officer, the penalty was not leviable upon the partners for the ..... it is also settled law that the penalty is an additional tax and in a case where the only source of partner is income of the firm and the firm has been imposed penalty for not filing the return in time under section 271(1)(a) of the act, then that will amount to imposing a penalty on the partners and the partners again cannot be penalised under section 271(1)(a) of the act for not filing the return within reasonable time. .....
Tag this Judgment!Court : Patna
..... so far as the penalty imposed for other assessment years, the appellate authority held that the firm is not a legal person or juridical entity and any tax imposed on a firm is, in fact, a tax upon the partners and similarly penalty on the firm is a penalty on the partners and once the penalty has been imposed on the firm under section 271(1)(a) of the act, the penalty cannot be levied again upon the partners and as in the case in hand, the penalty has already been imposed on the ..... firm by the income-tax officer, the penalty was not leviable upon the partners for the ..... it is also settled law that the penalty is an additional tax and in a case where the only source of partner is income of the firm and the firm has been imposed penalty for not filing the return in time under section 271 (1)(a) of the act, then that will amount to imposing a penalty on the partners and the partners again cannot be penalised under section 271(1)(a) of the act for not filing the return within reasonable time. .....
Tag this Judgment!Court : Patna
..... questions that arises consideration are as to whether in spite of the limitation imposed under section 37(1)(b) of the narcotic drugs and psychotropic substance act, 1985 (hereinafter to be referred to as the said act) with regard to grant of bail an accused who is booked under section 20 of the act is entitled to bail if the stringent measures and formalities incorporated in the act for arrest and seizure is not literally complied.2. ..... drugs or psychotropic substance in respect of which he has reason to believe an offence punishable under chapter iv has been committed, and along with such drug or substance any animal or conveyance or article liable to confiscation under this act and document or other article which he has reason to believe may furnish evidence of the commission of an offence punishable under chapter iv relating to such drug or substance;(b) detain and search any person whom he has reason to ..... which may extend to five years and shall also be liable to fine which may extend to fifty thousand rupees;(ii) where such contravention relates to cannabis other than ganja, with rigorous imprisonment for a term which shall not be less than ten years but which may extend to twenty years and shall also be liable to fine which shall not be less than one lakh rupees and which ..... two possible and reasonable interpretation can be put upon a penal provision, the court must lean towards that construction which exempts the subject from penalty rather than which imposes penalty. .....
Tag this Judgment!Court : Patna
..... juvenile court, in the circumstances referred to above, and by the time his plea of minority is taken, accepted and appeal decided by the appellate court, he is found to have suffered incarceration for more than the period permissible under sub-section (2) of section 22 of juvenile justice act, when at the same time has crossed the age of adolescence, it shall not be just and proper to forward him to a juvenile court ..... in the case in the following terms:thereafter the conviction under section 302 of the penal code and sentence of imprisonment for life of the accused in question was set aside and case was remitted to the learned magistrate for disposal in accordance with law, that is, in accordance with the west bengal children act.the full bench departed from the procedure adopted by the apex ..... that 'if the plea that the accused was a child of juvenile on the date of commission of offence, has taken for the first time in this court, then this court should proceed with the hearing of the appeal, as required by section 26 of the juvenile justice act and should record a finding in respect of the charge which has been levelled against such an accused. ..... in question was a child or juvenile on the date of the commission of the offence is taken for the first time in this court, then this court should proceed with the hearing of the appeal, as required by section 26 of the juvenile act and should record a finding in respect of the charge which has been levelled against such an accused. .....
Tag this Judgment!Court : Patna
..... in recent times, error in law and fact in basing an award has not been given the wide immunity as enjoyed earlier by expanding the import and implication of legal misconduct of an arbitrator so that award by the arbitrator does not perpetrate gross miscarriage of justice and the same is not reduced to mockery to of a fair decision of the lis between the parties ..... reads thus:an error in law on the face of the award means, in their lordships' view, that you can find in the award or a document actually incorporated thereto, as for instance a note appended by the arbitrator stating the reasons for his judgment, some legal proposition which is the basis of the award and which you can then say is erroneous. ..... grounds on which an award can be set aside are limited by statutes and section 30 of the act in mandatory terms declares that an award shall not be set aside on other ground ..... to overcome the difficulty and defect of tilting the superintending engineer of the department after inspection and verification of the work site directed the respondent to stop the work immediately on the ground that remedial measures could be adopted and resorted to only after obtaining the sanction of the higher authorities from patna. ..... as reference to arbitration of dispute in commercial and other transactions involving substantial amount has increased in recent time the courts were impelled to have fresh look on the ambit of challenge to an award by the arbitrator so that the award does not get .....
Tag this Judgment!Court : Patna
..... the hon'ble supreme court has held in its decision in the case of thyssen stahlunion gmbh (supra) reported in : air1999sc3923 that new act of 1996 would be applicable in relation to all arbitral proceeding commenced on or after the said new act came into force and expression 'unless otherwise agreed' used in section 85(2)(a) of the act of 1996 cannot legally be applicable to any agreement or proceeding after the commencement of the act, otherwise it is likely to create a great deal of confusion with regard to making reference ..... on the other hand, learned counsel for the plaintiff-opposite party has submitted that, the act of 1940 was repealed by section 85 of the act of 1996 and according to the said section the act of 1940 can be made applicable only to those proceedings, which were pending from before the said repeal and that too when both the parties agreed to it, but in the instant case admittedly the agreement in ..... he has further stated that the said agreement was modified by another agreement dated 29-5-2001, which was to be part of the earlier agreement, for extension of the time of 2 and 1/2 years agreed in the previous agreement by further six months and if by that time the land owner's constructed portion is not handed over to him, then the developer will have to pay rs. .....
Tag this Judgment!Court : Patna
..... of the aforequoted provision, the high court held that in respect of cement (as also beer) the packing bags were necessary concomitants in the transaction, and the transfer of property in the containers was incidental or unavoidable, that the sale transactions had to be regarded as composite and integrated sales of the containers and their contents and what was really sold was the bottled beer or ..... of sale of the product and a separate sale of the container housing the product with respective sale considerations for the product and the container separately; or it may consist of a sale of the product and a sale of the container but both sales being conceived of as integrated components of a single sale transaction; or what may yet be a third case, it may consist of sale of the product with the ..... provisions of section 5(3-d) of the karnataka act and the corresponding provisions of section 5(5) of the kerala act there is no basis for the argument that if the price of the goods and the price of the containers or packing materials are separately charged, the provisions of the aforesaid two sections will not ..... having thus stated the legal position, the judgment (in paragraph 11) found that instead of ascertaining the facts of each case and on that basis determining what were the actual ingredients of the contract and the intention of the parties the high court had proceeded on the assumption that the transactions were covered by trade practice and having regard to the nature of the goods, .....
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