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(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the benefits of exemption under section 87 of the act right since 1982 to 1996 and now the said benefit was being withdrawn/cancelled by the state government and therefore, it was incumbent upon the respondents including the state of bihar to comply the principles of natural justice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 : 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 : [2007(1)JCR339(Jhr)]
..... of revenue in revision, setting aside the order of the appellate court and rejecting the claim of preemption of the petitioners made under section 16(3) of the bihar land reforms (fixation of ceiling area and acquisition of surplus land) act, 1961 (hereinafter referred to as 'the said act') the appellate order has been set aside on the ground that the purchaser of the land has got adjoining land and a corner of the land touches the vended land. ..... as follows:16(3) (i) when any transfer of land is made after the commencement of this act to any person other than a co-sharer or a raiyat of adjoining land, any co-sharer of the transferor or any raiyat holding land adjoining the land transferred, shall be entitled, within three months of the date of registration of the document of ..... the provision of section 16(3) of the said act does not speak about the degree of adjacency for the purpose of consideration of a right of preemption. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2006(3)JCR171(Jhr)]
..... 1977 issued by the governor of bihar in exercise of power conferred by sub-section (1) of section 75 of the bihar panchayat samitis and zila parishad act, 1961, amendments have been made in the bihar panchayat samitis and zila parishad (condition of service) rules, 1964. ..... as under:repeal and savings :- the bihar panchayat raj act, 1947 (bihar act 7, 1948) and the bihar panchayat samittee and zila parishad act, 1961 ( bihar act 6, 1962) are hereby repealed;provided that such repeal shall not affected-(a) the previous operations of the said enactments or anything duly done or suffered thereunder or(b) any right, privilege, ..... of bihar in exercise of power conferred by sub-section (1) of section 75 of the bihar panchayat samitee and zila parishad act 1961 made some amendments in bihar panchayat samitee and zila parishad (condition of service rules) 1964. ..... post on the date the zila parishad takes charge of office for the first time, shall be entitled to a pension:provided that such an officer, employee or servant shall be entitled to the benefits of contributory provident fund and gratuity according to rules for the government servants in force.9. ..... been conferred a government servant status at par with the employees of the state government and therefore, petitioner alongwith other employees of zila parishad are entitled to the same benefit and therefore their age of superannuation should also be increased from 58 years to 60 years.3. ..... the benefits extended ..... the benefits extended .....
Tag this Judgment!Court : Jharkhand
Reported in : 2006CriLJ916; I(2006)DMC360; [2006(1)JCR194(Jhr)]
..... trial court disbelieved the prosecution case for the alleged offences under sections 307 and 406 of the indian penal code and section 4 of the dowry prohibitition act and acquitted the appellants under the aforesaid charges, but on the same set of evidences, convicted them under section 498a of the indian penal code.7. ..... found that the evidence regarding the charges under sections 307 and 406 of the indian penal code and under section 4 of the dowry prohibition act were not trustworthy, the learned trial court should not have convicted the appellants under section 498a of the indian penal code. mr. ..... he further submitted that as per the allegation, her maternal father-in-law and maternal mother-in-law took her to her matrimonial home at shivpuri, hazaribagh on the assurance that past happening will not be repeated, which shows that neither it was a case of torture nor it was the case of demand ..... on 15.6.1996 her maternal father-in-law and maternal mother-in-law took her to her matrimonial home situated at shivpuri, hazaribagh on the assurance that post happenings ..... deserve benefit ..... which were not found trustworthy by the trial court for acquitting the appellants of the charges under sections 307 and 406 of the indian penal code and section 4 of the dowry prohibition act, it appears that prosecution case is grossly exaggerated. ..... considering materials on record, threadbare, the trial court held that prosecution has failed to prove the charges under section 4 of the dowry prohibition act. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2005(4)JCR239(Jhr)]
..... 2 paneshwar hembram is the maternal uncle (mama) of appellant no. 1 i.e. ..... hence the appellants deserve benefit of doubt.15. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2005(4)JCR251(Jhr)]
..... hence, in the entire facts and circumstances of the case, this writ application is allowed and the respondents are directed to release all the retiral benefits minus the amount already paid, together with interest to the petitioner, as expeditiously as possible and preferably, within a period of two months from the date of receipt of copy of this order. ..... in the impugned order the accountant general has opined that the pay fixed by the government for the purpose of payment of pension and retiral benefits is not correct in as much as in 1990 and subsequent date there was some mistake in fixation of pay. ..... on the aforesaid basis the respondents are denying fixation of pension at the pay scale lastly drawn by the petitioner and release of pensionary benefits rather they have decided to make recovery of the excess amount paid to the petitioner. ..... a person, who discharged his duties as lab-technician for 30 years, cannot be denied any benefits of the post of lab-technician merely because of want of some requisite qualification. ..... heard learned counsel for the parties.petitioner was appointed as malaria inspector on 10.9.1961 and later on he was appointed on the post of lab-technician on 1.2.1972 at primary health centre, baliapur in the district of dhanbad. ..... consequently, instead of releasing entire pensionary benefits an order has been passed for recovery of the excess amount to the petitioner.2 ..... so far other benefit is concerned the petitioner will be at liberty to file representation.'5 .....
Tag this Judgment!Court : Jharkhand
Reported in : 2005(2)BLJR1559; [2005(3)JCR448(Jhr)]
..... not a recognized state party was of no consequence on account of the fact that in the xth schedule to the constitution, reference has been made only to political parties defined in section 2(f) of the representation of the people act, 1951, to mean an association or body of individual citizens of india registered with the election commission as a political party under section 29-a, which also deals with political parties and not only political parties which are registered ..... that the same had also been dealt with by the hon'ble supreme court and it had been held in no uncertain terms that the speaker while discharging the functions under the xth schedule acts in a quasi judicial capacity and as a tribunal for all practical purposes and the high court would, therefore, have ample authority to issue a writ of or in the nature of mandamus or direction to the speaker in his capacity as ..... 2 came to be benefited by the acts of omission of sri karia munda, and he failed to discharge his constitutional function in terms of the xth schedule of the constitution of india in not deciding the issue relating to the disqualification of the ..... anand submitted that the speaker of the assembly was required to act in an impartial manner which cast upon him the duty of deciding the question of disqualification of a member of the house on the grounds indicated in the xth schedule ..... sinha, : air1959sc395 and another decision of the supreme court between the same parties, reported in : [1961]1scr96 . ms. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2005(3)JCR25(Jhr)]
..... one parwati devi filed a suit claiming 1/2 share in the land of the maternal grand father of the petitioner in the court of sub-judge i, deoghar. ..... the petitioner claims himself to the sole heir and legal representative of his maternal grand mother. ..... since the petitioner was kept out of employment illegally and against his will and wishes, the petitioner shall be entitled to be reinstated with the back wages and consequential benefits.4. .....
Tag this Judgment!