Court : Patna
..... he further submitted that the authorities, who had passed the order against the petitioner had completely overlooked the provision of section 52 a (2) of the bihar tenancy act which provides that the right, title and interest of the raiyat shall subsist in the lands lost by diluvium of portion during the period of loss and the raiyat shall have the ..... there is no substance in the submission of the learned counsel in as much as section 35 of the said act empowers the revisional authority to call for and examine either of his own motion or on the application of any party or on reference being made by any subordinate authority the record of any case decided or proceedings taken by such authority for the purpose of satisfying himself as to the regularity for the proceeding, or as to the correctness, legality, or propriety of any other passed by such authority in ..... the term 'raiyat' has been defined in section 2(14) of the said act which runs thus:-'raiyat' means primarily a person who has acquired a right to hold land for the purpose of cultivating it by himself, or by member of his family or by hired servants or with the aid of partners and includes, also the successdrs-in-interest of persons who have acquired such a right and includes-(i) in ..... order dated 26.12.1978 passed by the consolidation officer, purnia, purported to have been passed under section 10(2) of the bihar consolidation of holdings & prevention of fragmentation act, 1956 (hereinafter referred to as 'the said act').2. .....
Tag this Judgment!Court : Patna
..... sub-section (2) of section 67 of the act provides that no tolls, entrance fees or other charges will be charged after the appointed day for any transport vehicle for its operations in any of the successor states under such permits as mentioned in sub-section (1) if the vehicle before the appointed day was not liable to pay tolls, entrance fee or other charges for its operation in the transferred territory (jharkhand state).13. ..... their further case is that their vehicles also cannot be seized for non-payment of tax under the act for the reasons that the payment of tax in the jharkhand state will be also valid for the state of bihar for the simple reason that the act has application to the entire territorial jurisdiction of the erstwhile state of bihar in view of the provisions contained in section 84 of the bihar reorganisation act and as such the authorities of the state of bihar cannot, therefore, seize ..... state, on the other hand, fairly conceded that so far as the permits granted by the regional transport authorities or the authorities of the erstwhile state of bihar prior to appointed day are concerned, if they have been granted for a period after the appointed day and are still valid then the permit-holders can ply their vehicle in both the successor states of bihar and jharkhand till the validity of the period unless ..... it is further stated that to prevent the evasion of tax under the act, special checking squads have been deployed with adequate powers under the m. v. .....
Tag this Judgment!Court : Patna
..... in paragraph 5 of the judgment the learned additional judge took up for consideration this issue and also the relevant law as contained in section 13(1) of the hindu marriage act according to which the marriage can be dissolved if it is proved that after its solemnisation either party has clearly sexual inter course with any person other than his or her spouse. ..... 2, malti devi wife of shyamdeo prasad (present petitioner) had filed an application under section 125 of the code before the chief judicial magistrate, siwan for grant of maintenance to her and also to her second son. ..... in this connection my attention has been drawn to sub-section (2) of section 127 of the code which has already been noticed above. ..... on proof that any wife in whose favour an order has been made under this section is living in adultary, or that without sufficient reason she refuses to live with her husband, or that they are living separately by mutual consent, the magistrate shall cancel the order.here the word 'order' will mean the order for maintenance passed by the magistrate. ..... before proceeding to discuss the submissions made by the parties i would like to briefly mention the relevant date section the order of the learned judicial magistrate rejecting the claim for maintenance of opposite party no. .....
Tag this Judgment!Court : Patna
..... in paragraph 7 of the judgment, the law with regard to the sufficiency of circumstantial evidence has been laid down which is as follows: in regard to the question of the effect and sufficiency of circumstantial evidence for the purpose of conviction, it is now settled law that before conviction based solely on such evidence can be sustained, it must be such as to be conclusive of the guilt of the accused and must be incapable of explanation on ..... 658 of 1985 by which the sole appellant has been convicted under sections 302/201 of the indian penal code and has been sentenced to undergo rigorous imprisonment for life under section 302 of the indian penal code and rigorous imprisonment for three years under section 201 of the indian penal code and both the sentences were directed ..... the case of dowry death where section 113b of the evidence act would come to play any role for drawing inference. ..... has been tried along with three other accused persons for the offences under sections 328, 302, 201/34 of the indian penal ..... is that in a case based on circumstantial evidence there must be a chain of circumstances so complete as not to have any reasonable ground for the conclusion of consistent with the innocence of the accused and must show that in all probability the act must have been done by the accused. ..... appellant other three accused persons have been acquitted and this appellant has also been acquitted of the charges under section 328 of the indian penal code for administering poison.3. .....
Tag this Judgment!Court : Patna
..... i may, however, mention that while the learned judicial member suggested that the matter may be referred to the special bench, the same did not find favour with the learned accountant member mainly on the ground that the issue was squarely covered by the ratio of a decision of the bombay bench of the ..... the learned departmental representative, also placed reliance on the special bench decision of the high court of patna in the case ..... added which says that for the purpose of this section "income include loss ..... is gathered that the issue has been referred to the special bench in some other case but considering the fact that neither party made any prayer to me about doing/suggesting so and i have been specifically assigned this case to act as a third member. ..... 255(3) of the it act, 1961 to constitute a special bench owing to conflicting decisions of different benches ..... 255 of the it act, 1961 (hereinafter referred to as the act for brief), i have been nominated by the honble president of the "tribunal to act as a third member due to dissent in the disposal of the aforesaid appeal by the learned members who ..... there are then provisions contained in the it act, 1961, for advance payment of tax in the financial year and tax payable on the basis of the return which is called as ..... in a little greater detail certain salient features and aspects of this case with reference to the relevant provisions of the act backed up by few decisions of courts discussed by me at appropriate places in this order. .....
Tag this Judgment!Court : Patna
..... the first ground raised by learned counsel for the petitioner is that the notice is contrary to section 46 (4) of the bihar panchayat raj act, 2006, since the notice dated 11.12.2008 had fixed the date for convening the special meeting on 18.12.2008 and thus no clear seven days notice has- ..... considering the fact that these reasons/charges are with respect to the discussion which is to take place in the special meeting for considering the no confidence, they cannot be expected to have the same degree of specificity as required in respect of the ..... ground raised by learned counsel for the petitioner is that the reasons/charges mentioned in the requisition and the notice are vague and non-specific and thus the same is contrary to section 44 (3) (v) of the said act.4. ..... the only requirement of section 44 (3) (v) of the act is that the reasons/ charges in the said sense should be clearly mentioned in ..... pointed out that with respect to the notice dated 11.12.200.8, the petitioner had herself wrongly fixed the date on 11.12.2008 for convening the special meeting on 18.12.2008. ..... as non-compliance of section 46 (4) of the act is concerned, the same is writ large in the notice itself that no clear seven days notice has been provided as per the requirement of the act.8. ..... the reasons/charges enumerated in the notice it is evident that a discussion with respect to them is reasonably possible in such a meeting and it is possible for the pramukh to show that the said reasons charges are not justified. .....
Tag this Judgment!Court : Patna
..... in the lottery; or (iii) any such matter description of, or otherwise relating to the lottery as is calculated to act as an inducement to persons to participate in the lottery; (d) brings, or invites any person to send into the territories of bihar state, for the purpose of sale, or distribution, any ticket, coupon or other document for use in, or anyadvertisement of lottery; (e) sends or attempts to send, out of bihar state any money or valuable things received in respect of the sale or distribution ..... -- if any person with a view to the promotion or conduct of any lottery- (a) prints or publishes any ticket, coupon or other document for use in the lottery; or (b) sells or distributes or offers or advertises for sale or distribution or has in his possession for the purpose of sale or distribution any ticket, coupon or other document for use in the lottery; or (c) prints, publishes or distributes or has in his possession for the purpose or publication distribution- (i) any advertisement of the lottery; or (ii) any list (whether complete or not) or prise winners ..... by section 32(c), it is provided that nothing in the act shall apply to 'a lottery specially authorised by the state government'. .....
Tag this Judgment!Court : Patna
..... under the general rule, make himself liable for eviction on that ground.it, therefore, logically follows that a finding of existence of relationship of landlord and tenant is a sine quo non for passing a decree for eviction against a tenant except in a case, as mentioned hereinbefore the plaintiff on payment of ad valurum court fee may obtain a decree for eviction on the basis of his general title.now, i will refer to section 14 of the said act which has been introduced in the year 1982 ..... (6) when leave is granted to the tenant to contest the suit, the latter may, within fifteen days from the date of the order, pray after filing the requisite court fee, required for a written statement that the affidavit may be treated as the written statement or if he chooses to file a separate written statement he may do so within fifteen days of the grant of leave to contest the ..... served by registered post with acknowledgment due, addressed to the tenant or his agent empowered to accept the service at the place where the tenant or his agent actually and voluntarily resides or carries on business or personally works for gain and may, if the circumstances of the case so require also direct the publication of the summons in the official gazette or in newspapers circulating in the locality, in which the tenant is last known to have ..... the special procedure provided under section 14 also does not contemplated passing of ..... section 14 reads as under:special procedure for disposal of cases for eviction on .....
Tag this Judgment!Court : Patna
..... the joint commissioner of commercial taxes (administration), dhanbad (hereinafter referred to as the joint commissioner), in exercise of his suo motu power of revision under section 46(4) of the bihar finance act (hereinafter refereed to as the act) after giving opportunity of being heard to the petitioner cancelled its exemption certificate on the ground that it does not manufacture new finished goods out of the raw material purchased and is ..... to deal with this matter any further in view of the fact that the learned counsel for the petitioner has confined his submissions to the specific points mentioned above.5. ..... while dealing with as to what constitute an error apparent on the face of record for the purpose of review the apex court declared that it must be ' an error which must strike one on mere looking at the record and would not require any long-drawn process ..... before dealing with the argument of the learned counsel for the petitioner, it is necessary to point out the scope of review of the judgment of this court ..... none of the grounds raised by the learned counsel for the petitioner in support of this petition warrants review of our ..... petition is not a simple petition to review of the judgment, but it is in fact appeal in the guise of review for getting our judgment set aside. ..... the learned counsel for the petitioner has made the following submissions in support of this petition:(i) we have not properly appreciated the judgment of the apexcourt in the case of commissioner of .....
Tag this Judgment!Court : Patna
..... the words 'notwithstanding that no proceedings with respect to such person or class of persons are pending' occurring in sub-section (1a) of section 131 leave no room for doubt that while the authorities specified under section 131(1a) of the act are empowered to take action if there is 'reason to suspect' that any income has been concealed or is likely to be concealed by any person or class of persons even though no proceeding with respect to such person or class of persons is pending before ..... pursuant to a notice issued by the income-tax officer, circle-i, ward-'d', ranchi, dated june 3, 1982, under sections 139(2) and 133 of the act, the petitioner filed a return of income for the assessment year 1982-83 relevant to the accounting year 1981-82 on august 27, 1982, showing her total income at rs. ..... section 131 empowers the officers mentioned in the section to act for the purpose of the act, but that cannot be the only limitation set out under section 131 imposed upon the powers of the officers mentioned in the said section to act in the terms of the said section. ..... similarly, it seems to us, that the officers mentioned in section 131 of the income-tax act have been vested with powers to make the orders as mentioned therein provided they are satisfied that the orders made would be relevant for the purpose of deciding the case pending before them. .....
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