Court : Jharkhand
Reported in : 2006CriLJ3562
..... my attention was drawn towards the judgment of the learned lower court vide para-14 where the provision of section 113-b of the evidence act come into play and onus was shifted upon the defence to prove that the death has occurred in normal circumstances.7. ..... these two witnesses are the uncle and the maternal-uncle of the deceased and there is nothing on record to dispute them to be written by the deceased informing her parents about the dowry demands.9. ..... 369 of 2000 filed on the behalf of the four appellants, deserves to be allowed on benefit of doubt. ..... section 113-b of the evidence act specifically mentions that in such circumstances, the onus to prove the innocence is shifted to the defence side. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2006(111)FLR1140]; [2008(1)JCR280(Jhr)]; (2007)IILLJ37Jhar
..... considering the facts and circumstances of the case, rival contention of the parties as well as the impugned order, i find that since the petitioner was being extended the benefits of exemption under section 87 of the act right since 1982 to 1996 and now the said benefit was being withdrawn/cancelled by the state government and therefore, it was incumbent upon the respondents including the state of bihar to comply the principles of natural justice by issue ..... employees state insurance act, 1948, a central act, was enacted for providing certain benefits to the employees in case of sickness, maternity and employment injuries and for certain other matters in ..... (operations) of tisco that since there was no intention of the government to apply the provisions of the employees state insurance act to the units of petitioner company and as such, the employees state insurance corporation, vide letter dated 02.08.1982 has advised the government of bihar to grant exemption from operation of the provisions of the act to the units of the tisco located in the area of adityapur up to 30.09.1984 and the corporation was also advised to ..... of the state now it is state of jharkhand which has to consider the request of the petitioner for exemption under section 87 of the employees' state insurance act and therefore, i direct that for grant of exemption under section 87 of the act for the period 01.10.1996 to 30.09.1997 and 01.10.1997 to 30.09.1998 shall also be considered by the state of jharkhand. .....
Tag this Judgment!Court : Jharkhand
Reported in : (2007)213CTR(Jharkhand)557; [2008]298ITR78(Jharkhand); [2006(4)JCR21(Jhr)]
..... at the instance of the assessee, on an application filed under section 256(2) of the income tax act, 1961 the income tax appellate tribunal, patna bench, patna, has referred the following question to this court for decision relating to assessment year, 1984-85:(i) whether the tribunal is correct in law in holding that on computer, investment ..... ' : [1996]219itr223(cal) , a similar question arose for consideration before a division bench of the same calcutta high court on the reference made under section 256(1) of the income tax act as to whether on the facts and in the circumstances of the case, the tribunal was justified in not upholding the finding of the commissioner of income-tax (appeals) to the effect that the computer installed in the factory premises ..... 39,784 and additional depreciation under section 32(1)(iia) of the income-tax act, 1961, on a computer purchased by the assessee during the previous year relevant to the assessment year, it appears to us from the order of the tribunal that there is no dispute that the computer purchased by the assessee is not part of the ..... the appellate assistant commissioner and the tribunal have granted to the respondent-company the benefit that an industrial company gets and accordingly, granted it investment allowance in respect of a generator installed by it. ..... ) ltd : [1990]186itr609(cal) the assessee-company is an industrial company, there is no reason why such a company will not be entitled to the benefit of the investment allowance. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2006(4)JCR37(Jhr)]
..... ordinance, 2001 (jharkhand ordinance 02 of 2002), constitutes reasonable restriction, we are of the view that the entry tax imposed by bihar tax on entry of goods into local areas for consumption, use or sale therein act, 1993, as adopted by the state of jharkhand and amended by jharkhand tax on entry of goods into local areas for consumption, use or sale thereof (amendment) ordinance, 2001 (jharkhand ordinance 02 of 2002 ..... the supreme court in the case of bihar chamber of commerce (supra), though it will be evident that the bihar tax on entry of goods into local areas for consumption, use or sale therein act, 1993 was assented to by the president and the said entry tax was levied in public interest, there is nothing on the record to suggest that jharkhand tax on entry of goods into local ..... stand taken on behalf of the state of bihar and the decisions, rendered by the supreme court, patna high court held that levy of entry tax, sought to be imposed under the said act, cannot be said to be either compensatory or regulatory but it impedes the free flow of trade and commerce and does not satisfy the requirement under article 304(b) of the constitution, inasmuch as ..... or even if the act does not indicate facially the quantifiable benefit, the burden will be on the state as a service facility provider to show by placing the material before the court that the payment of compensatory tax is a reimbursement recompense for the quantifiable measurable benefit provided or to ..... : [1961]1scr809 .....
Tag this Judgment!Court : Jharkhand
Reported in : (2007)6VST614(Jharkh)
..... ordinance, 2001 (jharkhand ordinance 02 of 2002), constitutes reasonable restriction, we are of the view that the entry tax imposed by bihar tax on entry of goods into local areas for consumption, use or sale therein act, 1993, as adopted by the state of jharkhand and amended by jharkhand tax on entry of goods into local areas for consumption, use or sale thereof (amendment) ordinance, 2001 (jharkhand ordinance 02 of 2002), is ..... view of the findings, as recorded above, we hold that the state-respondent can not enforce the provisions of bihar taxes on entry of goods into local areas for consumption, use or sale thereof act, 1993, as adopted by the state of jharkhand and amended vide jharkhand tax on entry of goods into local areas for consumption, use or sale thereof (amendment) ordinance, 2001, nor can enforce ..... state of jharkhand and amended vide jharkhand entry tax (amendment) ordinance, 2001, held that the provisions of the bihar taxes on entry of goods into local areas for consumption, use or sate thereof act, 1993, as adopted by the state of jharkhand vide notification dated 15th december, 2000 and amended vide jharkhand tax on entry of goods into local areas for consumption, use or sale thereof (amendment) ..... a tax, even if there is any benefit, the same is incidental to the government ..... state of assam, reported in : [1961]1scr809 , wherein, it was held that taxing laws are not excluded from the operation of article 301, which means that tax laws can and do amount restrictions .....
Tag this Judgment!Court : Jharkhand
Reported in : [2007(1)JCR94(Jhr)]
..... the state of jharkhand and amended vide jharkhand entry tax (amendment) ordinance, 2001, held that the provisions of the bihar taxes on entry of goods into local areas for consumption, use or sale thereof act, 1993, as adopted by the state of jharkhand vide notification dated 15th december, 2000 and amended vide jharkhand tax on entry of goods into local areas for consumption, use or sale thereof (amendment) ordinance ..... in view of the findings, as recorded above, we hold that the state-respondent can not enforce the provisions of bihar taxes on entry of goods into local areas for consumption, use or sale thereof act, 1993, as adopted by the state of .jharkhand and amended vide jharkhand tax on entry of goods into local areas for consumption, use or sale thereof (amendment) ordinance, 2001, nor can enforce any ..... rendered by the supreme court in the case of bihar chamber of commerce (supra), though it will be evident that the bihar tax on entry of goods into local areas for consumption, use or sale therein act, 1993 was assented to by the president and the said entry tax was levied in public interest, there is nothing on the record to suggest that jharkhand tax on entry of goods into local areas for ..... of a tax, even if there is any benefit, the same is incidental to the government action ..... state of assam reported in : [1961]1scr809 , wherein, it was held that taxing laws are not excluded from the operation of article 301, which means that tax laws can and do amount restrictions on .....
Tag this Judgment!Court : Jharkhand
Reported in : [2007(1)JCR384(Jhr)]
..... , who happen to be brothers of the appellant and the introduction of their names in the subsequent statement of the informant recorded under section 161, crpc, the trial court has considered this aspect and he has given benefit of doubt to the two co-accused persons. ..... 1 and 2 that the relations with the appellant were extremely strained and frequent threats used to be issued by the appellant and his brother against pw 1 and against pw2 who happen to be maternal cousin of the appellant. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2007(1)JCR223(Jhr)]
..... it is stated that under section 237 of the income tax act 1961, if the amount of tax exceeds in a particular assessment. ..... when it has been found that the amount deposited in the aforesaid bank account was the retrial benefits of the petitioner then there is no reason why. ..... it is contended that the tribunal recorded a finding that the amounts deposited in the aforesaid bank account were the benefits received by the petitioner on retirement. ..... certain benefits on retirement were received by the petitioner and the same was deposited in the aforesaid bank account maintained with the state bank of india, booty more, ranchi. .....
Tag this Judgment!Court : Jharkhand
Reported in : 2007(2)BLJR988; [2007(3)JCR510(Jhr)]
..... concurrence of the commission and the commission had not approved the promotion, the same had lapsed under sub-section (10) of section 58 of the bihar state universities act, which, inter alia provide:notwithstanding to the contrary contained in this act or statute, rules or regulations made thereunder promotion given on the post of reader or professor or office of the university shall not be valid for a period ..... university professor is concerned, in the said order (annexure-a) it appears that his claim has been rejected in the light of section 58(10) of the jharkhand state university act, 2000 on the ground that the concurrence regarding promotion of the petitioner to the post of university professor was not received from the bihar state university (constituent colleges) ..... the grievance of the petitioner was that he was not paid the house rent and he was not given the promotional benefits in such a situation, this court directed the petitioner that if he is so aggrieved he may approach this court again by filing a separate petition accordingly, ..... jhr) has also held that the promotion given to a person as the university professor prior to amendment and insertion of section 58(10) of the bihar state universities act, 1976 cannot be taken away with retrospective effect nor the petitioner can be penalised on the basis of the said amendment or negligence on the part of the ..... he was appointed as a lecturer in oriya on 01.09.1961 by the cooperative college, jamshedpur by issue of annexure-1 .....
Tag this Judgment!Court : Jharkhand
Reported in : 2007(2)BLJR1324; 2007CriLJ3560; [2007(2)JCR298(Jhr)]
..... local areas an offence was committed, or(b) where an offence is committed partly in one local area and partly in another, or(c) where an offence is a continuing one, and continues to be committed in more local areas than one, or(d) where it consists of several acts done in different local areas, it may be inquired into or tried by a court having jurisdiction over any of such local areas.section 179 cr. ..... otherwise, it is not the case of the complainant that any ill treatment or cruelty or any act constituting the offence under section 498a ipc had occurred at the time when the marriage was solemnized. ..... of 2005 and the order dated 06.07.2005b whereby learned sub divisional judicial magistrate, dhanbad has taken cognizance for the offences under section 498 ipc and section 3/4 of the dowry prohibition act against the petitioners and summons were issued directing their appearance for facing trial.2. ..... for the same reason, the benefit of section 182 cr. ..... it must include some act done by the latter since in the absence of such an act no cause of action would possibly accrue or would arise.black's law dictionary defines the term 'cause of action' to be the entire set of facts that gives rise to an enforceable ..... offence triable where act is done or consequence ensues: when an act is an offence by reason of anything which has been done and of a consequence which has ensued, the offence may be inquired into or tried by a court within whose local jurisdiction such thing has been done or such .....
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