Court : Patna
..... course of enquiry for that purpose. it has been submitted that on account of section 7-a of the juvenile justice (care and protection of children) act, 2000 which has been introduced through amendment act, 2006 w.e.f. 22-8-2006, the claim of juvenility can be raised before any court at any stage and after determining such claim in ..... juvenile on the date of commission of the offence must be declared to have no effect.32. the aforesaid plea suffers from a factual fallacy. no doubt, under law as amended through section 7-a, now it has been recognized through the statute that a claim of juvenility may be raised before any court at any stage but that does ..... of rare and therefore award of death penalty to appellant, sunny @ sunny deol and appellant, ravindra kumar @ ravindra kumar singh is found to be not in accordance with law. in view of earlier discussions and findings these two accused are found guilty of the charge under section 302/34 of the ipc and their conviction for such charge is .....
Tag this Judgment!Court : Patna
..... raised before us, we have to bear in mind that the provisions of sections 147, 148 and 151 of the income-tax act, as they stood prior to the substitution of those sections by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989, are the relevant statutory provisions governing the matter. for appreciating the controversy in ..... this case, it is useful to quote sections 147, 148 and 151 of the income-tax act as they stood at the relevant time : '147. ..... income in our return of income and it is only on account of change in opinion that you want to reopen the assessment for taxation of the genuine loans which is not permissible in law. under the circumstances, we would request you to be kind enough not to reopen our assessment for the assessment year 1983-84.'11 .....
Tag this Judgment!Court : Patna
..... after previous assent of the president in terms of proviso to article 304(b) of the constitution, whereas, in the case of the amendment act, no such previous assent has been taken and as such the act is violative of article 304(b) of the constitution. this submission has to be rejected for the simple reason the the apex court ..... tax, on the other hand, it is compensatory in nature and, as such article 301 of the constitution is not attracted, in that view of the matter, the amending act is not to meet the requirement of proviso to article 304(b) of the constitution. there is no discrimination between the goods produced and manufactured in the state and imported ..... article 301 and the said act can be valid only if it meets the requirement of article 302 in the case of law made by the parliament and article 304 in the case of law made by the state government. imposition of tax is also one of the restrictions for the purpose of article 301 and taxation law, which directly or immediately impedes .....
Tag this Judgment!Court : Patna
..... the filing of final decree. the matter was referred to the bench of presiding officer, d.r.t., patna for order under amended section 31(a)(2) of the act, which was inserted by act 1 of 2000 with effect from 17.1.2000. according to the petitioners, no application as such was made by the respondent-central ..... according to the petitioners is not in accordance with the principles of natural justice and prescribed procedure and in complete violation of the laws mandated as alleged. subsequently, the petitioner filed interlocutory application seeking amendment for issuance of a writ of certiorari quashing the order dated 13.1.2004 passed in appeal no. 26 of 2002 (annexure ..... and allowing him to lift one lot of the materials out of five lots.9. learned counsel for the petitioners has contended that due process of law, command of law and prescribed procedures have not been followed, which resulted in failure of justice. he contended that apart from injustice to have been done to the petitioners .....
Tag this Judgment!Court : Patna
..... we are referring to it only for the limited purpose of ascertaining the conditions prevailing at the time the bill was introduced and the purpose for which the amendment was made.' 31. therefore, the consistent view of the supreme court is that the statement of objects and reasons are to be referred to for a very ..... the neighbouring state at par in such a manner as not to create any discrimination between similar goods manufactured and produced inside the state with regard to state taxation within the allocated field. (ii) article 304(b) of the constitution isanalogous to article 302 for it makes the state power contained in article 304(b) ..... the legislature. the whole doctrine resolves itself into the question of competency of a particular legislature to enact a particular law. if the legislature is competent to pass a particular law, the motives which impelled it to act are really irrelevant. on the other hand, if the legislature lacks competency, the question of motive does not arise at .....
Tag this Judgment!Court : Patna
..... had to be excluded from this reservation quota, similar principle can certainly be made applicable to interpret the provisions of the constitution (seventy-third) amendment act inserting part ix in the constitution to save its constitutional validity. thus, the concept of exclusion of politically dominated backward classes has to be ..... by the constitution (seventy-fourth) amendment act, 1992, as to what powers, authorities, responsibility could be endowed on the municipalities have been described in twelth schedule of the constitution (article 243g). such powers do not include trial of offences under i.p.c. or other laws by different body like gram katchahry. ..... principle: 'from each according to his capacity, to each according to his needs'. distributive justice comprehends more than achieving lessening of inequalities by differential taxation, giving debt relief or distribution of property owned by one to many who have none by imposing ceiling on holdings, both agricultural and urban, or .....
Tag this Judgment!Court : Patna
..... it is relevant to mention here that sub-section (2) of section 15 of the indian medical council act was added by act 24 of 1964 with effect from 16-6-1964. prior to the amendment there was no such provision that only a person enrolled on 'state medical register' can practise modern science ..... occupational therapists and physiotherapists can claim right to practise either on their enrolment on the state medical register or on conferment of such a right under the law of the state under which medical practitioners are registered in the state. admittedly, occupational therapists or physiotherapists- muchless those posted in vikalang bhawan, like ..... state medical register as medical practitioner, he cannot practise medicine, nor he can sign or authenticate any medical certificate or any certificate required by any law to be signed or authenticated by a duly qualified medical' practitioner. thus, notwithstanding that an occupational therapist or physiotherapist holds diploma/degree in occupational .....
Tag this Judgment!Court : Patna
..... of counter claim and/or set off which was introduced by the recovery of debts due to the banks and financial institutions (amendment) ordinance 2000 with effect from 17.1.2000 (which later was replaced by an amending act). it is submitted that this being the position, the suit was maintainable. on behalf of the defendant-petitioner, strong reliance ..... or by a consortium of banks or financial institutions during the course of any business activity undertaken by the bank or the financial institution or the consortium under any law for the time being in force, in cash or otherwise, whether secured or unsecured, or whether payable under a decree or order of any civil court or ..... various provisions were lacking especially with regard to a debtor's claim for set off and/or counter claim, the validity of proceedings before the tribunal and the law in this regard was challenged on the ground that the procedure was prima facie unreasonable inasmuch as the bank on one hand could recover its money in a .....
Tag this Judgment!Court : Patna
..... as they stood prior to april 1, 1989, i.e., prior to the assessment year 1988-89 (to which the present case relates), and the amended provisions of that section as substituted by the direct tax laws (amendment) act, 1987, which came into effect from april 1, 1989.6. mr. debi prasad, learned counsel appearing for the respondents, on the other hand, contended that ..... which were in force, the present case would be governed by the amended provisions.7. the submission that the present case will be governed by the amended provisions of section 147 of the act is completely misconceived. having regard to the fact that the amended provisions, as substituted by the direct tax laws (amendment) act, 1987, came into force from april 1, 1989, and the present case .....
Tag this Judgment!Court : Patna
..... the region be the head of the regional development authority of the district. this is consistent with section 134 of the bihar panchayat raj act, 1993 which takes the 73rd and 74th amendments into account. in section 134 the chairman of the zila parishad has been made the chairman of the district planning committee (article 243 ..... municipalities are a directorate or a ministry is the business of the state government. but, it is the business of the high court, that with a constitutional amendment and identified subject heads, the subject matter itself, as a constitutional obligation, needs to be given much more respect than the state government of bihar gives to ..... confusion is apparent on the face of the record. it is manifest. it will play havoc if all the authorities function with simultaneous functions. all three laws with parallel subjects cannot function equally so as to provide equal protection. this is and will function arbitrarily only for the reason that one enactment (bihar regional .....
Tag this Judgment!