Court : Jharkhand
Reported in : (2009)221CTR(Jharkhand)294; [2008(2)JCR118(Jhr)]
..... the order of assessing officer.4. aggrieved by the said cutter passed by the commissioner of income tax, the respondent-assessee preferred appeal under section 260a of the act before the income tax appellate tribunal. the tribunal after hearing the parties, set aside the order passed by the commissioner of income tax holding that the same is perverse ..... dismissed the appeal filed by the assessee.6. dr. devi pal, learned senior counsel appearing respondent, on the other hand, firstly submitted that under section 260a of the act, the appeal shall lie from the order of the tribunal only on substantial question of law and not on the finding of fact arrived at by the tribunal. learned ..... appeal of the assessee, we quash the same.6. in the result, the appeal of the assessee is allowed.10. besides the above, section 260a of the act very clearly provides that appeal shall lie to the high court from every order passed in appeal by the- appellate tribunal if the high court is satisfied that the case .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008(2)JCR94(Jhr)]
..... inspector is the basis of suspension and subsequent cancellation of the petitioner's license.12. v hen no illegality constituting a case under section 7 of the essential commodities act has been found against the petitioner, the seized quantity of kerosene oil was not found to be supplied for distribution among the card holders, there was no valid ..... the colour of the kerosene oil supplied by the government under public distribution system is blue. though there was no violation of any provision of the essential commodities act or any other law, the supply inspector arbitrarily reported about the irregularity in carrying on the business by the petitioner and recommended for necessary action against the petitioner.4 ..... colour which is available in the open market and sale or purchase of the same does not constitute any offence under section 7 of the essential commodities act and does not violate the terms of the license.6. though no case is made out under section 7 of the essential commodities .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008(1)JCR504(Jhr)]
..... factory and godown at kalwe and it used to pay cess for the goods supplied from (he said factory in terms of the provisions of bombay provincial municipal corporation act, 1949. it also owned a factory at aurangabad and its office was at kharghar. the said factory at aurangabad and office at kharghar were located outside the ..... on the basis of allegations stated in details in the notice to show-cause making the petitioner prima facie liable for contravention of the provisions of the central excise act and the rules. the authorities, by the impugned notice to show-cause, have specifically given chance to the petitioner to produce all evidence in defence. he has ..... has yet been passed by the adjudicating authority and at present, only notice to show-cause has been issued under the provisions of section 11 of the central excise act, 1944 and as per said provisions, the petitioner his required to file is reply against the proposed action. the petitioner has also been given chance to produce all .....
Tag this Judgment!Court : Jharkhand
Reported in : 2008CriLJ2511
..... the ipc, the supreme court has observed as follows:the expression 'soon before her death' used in the substantive section 304b ipc and section 113b of the evidence act is present with the idea of proximity test. no definite period has been indicated and the expression 'soon before' is not defined. a reference to the expression ..... the conduct of both the appellants, as appearing from the evidences on record, do attract the offences both under sections 3 and 4 of the dowry prohibition act. the learned trial court has rightly recorded its finding of guilt against both the appellants for the aforesaid offences.10. as regards the circumstance under which the deceased ..... to have considered that the allegations in the fir is palpably false and even otherwise, allegations are general and omnibus in nature without attributing any specific overt act against any of the accused persons including the present appellants,c. that the trial court has erred in giving credence to the fir despite the fact that .....
Tag this Judgment!Court : Jharkhand
Reported in : 2008CriLJ1552
..... for 3 years and fine of rs. 2,000/- respectively with default stipulations of imprisonment. finally he was convicted under section 17 of the criminal law amendment act, 1908 find sentenced to undergo imprisonment for 3 years and fine with default stipulation. sentences were directed by the trial court to run concurrently.2. the prosecution ..... on the contrary, it was alleged that the appellant on witnessing the police raiding party, fired from his pistol and therefore, his conviction under section 26 arms act is unsustainable. the witnesses were consistent that he used firearm against the police party and therefore, in this manner the appellant did no; conceal the firearm. as ..... without being compared with those found in the magazine and in possession, the appellant cannot be held guilty for the charge under section 25(1b) a arms act. the prosecution failed to prove that the pistol so recovered was functional and effective to fire shots.9. according to the prosecutor case, huge quantity of .....
Tag this Judgment!Court : Jharkhand
Reported in : [2007(1)JCR454(Jhr)]
ORDERM.Y. Eqbal, J.1. This application under Article 227 of the Constitution of India at the instance of the defendant/petitioner is directed against the order dated 5.4.2005 passed by Sub-Judge, I, Rajmahal in Title Suit No. 41/2001, whereby he has dismissed the petition filed by the petitioner seeking permission to adduce evidence by examining witnesses in the suit. 2. The facts of the case lie in a narrow compass:The plaintiff/respondents filed Title Suit No. 41/01 against the defendants for declaration that plaintiffs are the rightful owner being the heirs of late Hukka Tudu and for permanent injunction restraining the defendant/petitioner from claiming any right in the property. The defendant/petitioner appeared in the said suit but no written statement was filed. Petitioner was thereafter, debarred from filing written statement by order dated 7.7.2004. The hearing of the suit, thereafter, proceeded and the petitioner examined witnesses. On 8.2.2005 petitioner filed application pr...
Tag this Judgment!Court : Jharkhand
Reported in : [2007(1)JCR258(Jhr)]
..... exercising its power of judicial review to ascertain the thought process of the appellate authority. whether an authority entrusted with judicial or even the quasi judicial functions has acted fairly, rationally, without any bias, arbitrarily and in accordance with rules can only be determined if reasons are recorded. similar view was expressed by the patna ..... 276 of 2001 dated 13th of november, 2001 under sections 467, 468, 420 and 120b of the indian penal code and 13(1) of the p.c. act, 1998. petitioner was enlarged on bail. later a criminal chargesheet was filed in the court of central bureau of investigation. simultaneously a chargesheet was served upon the ..... a citizen, the appellate authority who has to decide whether his right has been infringed or not cannot, in my considered view, act in an administrative capacity. an authority deciding such question must act in a quasi judicial manner as has been held quite clearly by the apex court in ram chander (supra). in bachhitar singh .....
Tag this Judgment!Court : Jharkhand
Reported in : [2007(1)JCR223(Jhr)]
..... conducted in the case of dr. birsa oraon, a pass-book in the name of the petitioner was found. it is stated that under section 237 of the income tax act 1961, if the amount of tax exceeds in a particular assessment. year, the assessee is entitled to refund of the excess amount of tax. in the instant case the petitioner .....
Tag this Judgment!Court : Jharkhand
Reported in : [2007(3)JCR116(Jhr)]
..... is difficult to accept the contention of the learned lawyer appearing for the defendant-petitioner. it cannot be contended that the legislature intended the provisions of the act to a have a limited application depending upon the terms, which an astute landlord may impose upon the tenant and the court has to give them the ..... (lease, rent and eviction) control act, 1982 has been enacted to regulate letting of buildings and the control of the rent of such buildings and unreasonable eviction, of tenants there from. section 2(b) ..... and verandah alongwith vacant land was let out by virtue of indenture of lease. plaintiffs case is that the suit premises is a building within the meaning of the act.4. i have heard mr. indrajit sinha, learned counsel for the petitioner and mr. manoranjan nath sinha, learned counsel for the respondent.5. the bihar buildings .....
Tag this Judgment!Court : Jharkhand
Reported in : [2007(1)JCR263(Jhr)]
ORDER1. Pending main writ petition [W.P. (PIL) No. 370 of 2003], IA. No. 399 of 2005 was filed requesting this Court to stay the investigation of the Fodder Scam cases. This Court, on 9.12.2005, rejected the said prayer made by the counsel for the petitioner, keeping in view that no order was required to be passed because this Court was earlier monitoring the investigation of the case, in view of the order of the Supreme Court. In that order, it was also observed that this Court is now supervising the disposal of such cases under Article 227 of the Constitution of India.2. From the reading of the aforesaid order, it is-manifestly clear that the request for stay of the criminal proceeding made through IA. No. 399 of 2005 was rejected. Feeling aggrieved with the said order, the petitioner chose to file S.L.P. in the Supreme Court being S.L.P. (Cr.) No. 6152/2006. The Supreme Court after hearing counsel for the parties, ultimately permitted the petitioner, as requested by him, to withdraw...
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