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Mar 21 1993 (HC)

Commissioner of Income-tax Vs. Girish Kumar Kothari.

Court : Patna

G. C. BHARUKA J. - In the present reference application we have been called upon to answer the following question :"Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in deleting the penalty of Rs. 23,907 imposed under section 271(1)(c) of the Income-tax Act, 1961 ?"The proceedings relate to the assessment year 1953-54. The assessee has filed its original return disclosing total income at Rs. 24,343. Later on, pursuant to search and seizure made in the premises of the assessee on December 16, 1966, reassessment proceedings were initiated and a notice under section 148 of the Income-tax Act, 1961 (hereinafter the "new Act" only), was issued on January 4, 1969. The assessee filed its return showing the same income as returned earlier. In the assessment proceedings, an addition of Rs. 23,907 was sustained up to the Tribunal as income from undisclosed sources based on unexplained cash credits. Because of those additions, penal...

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Mar 19 1993 (HC)

Sudhir Prasad Singh and ors. Vs. State of Bihar and ors.

Court : Patna

N. Pandey, J. 1. The petitioners in this writ application have challenged the mode and manner in which the tender notices were published as also the allotment of work with the private respondents by the Executive Officer, Rosera Municipality.2. The grievance of the petitioners is that respondents Nos. 5 and 6, without publication of the tender notice, have allotted the ork for construction and repairs of roads and drains worth Rs. 25,00000 (Twenty five lakhs) with the private respondents. According to the petitioners, as notices were not published in the daily newspaper not they were affixed at conspicious places in the municipal area, several persons including the petitioners were excluded from filling up tenders and participating in the auction. The allegation of mala fide and favouritism against the official respondents in allotting the works to the private respondents has also been alleged. It has been urged that different Government circulars which are binding over the minicipal ...

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Mar 19 1993 (HC)

Suresh Singh Vs. State of Bihar and ors.

Court : Patna

S.B. Sinha, J. 1. What is the beginning point for application of the doctrine of 'lis pendens' is the question involved in this application. 2. By reason of a registered deed of sale dated 11-7-1986 respondent No. 6 transferred his right, title and interest in favour of Ramashankar Singh and Prabhunath Singh (Respondents Nos. 7 and 8). The said deed was registered on 14-5-1987 in terms of Section 61 of the Indian Registration Act. The respondents Nos. 7 and 8 however, entered into an agreement for sale with the petitioner on 6-4-1987. The petitioner allegedly paid a sum of Rs. 15,000/- by way of advance out of stipulated consideration of Rs. 27,000/-. The respondents Nos. 7 and 8 thereafter executed a registered deed of sale on 20th August, 1987 which was registered on 15-9-1987. 3. An application for pre-emption was filed by the respondent No. 5 in terms of Section 16(3) of the Bihar Land Reforms (Fixation of Ceiling Area and Acquisition of Surplus) Land Act, 1961 (hereinafter r...

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Mar 19 1993 (HC)

Harendra Upadhya Vs. State of Bihar and ors.

Court : Patna

Nagendra Rai, J.1. The petitioner has filed the present writ application challenging the order of detention dated 13-6-92 passed by the District Magistrate, Gopalganj detaining the petitioner under Section 3(2) of National Security Act (hereinafter to be referred to as the Act) on being satisfied that it is necessary to prevent him from indulging in any manner prejudicial to the maintenance of public order and security of State.2. It appears that the detention order was served on the petitioner on 14-6-92 and the grounds of detention dated 13-6-92 was also served within time. Thereafter, the detention order was approved by the State Government on 24-6-92. The matter was referred to the Advisory Board and the Advisory Board also opened that the petitioner should be detained. Thereafter, the State Government confirmed the detention order.3. The petitioner had filed a representation, a copy of which has been annexed as Annexure-6 to the reply of the counter-affidavit, addressed to the G...

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Mar 19 1993 (HC)

Prem Shankar Sharma Vs. the State of Bihar and ors.

Court : Patna

Binod Kumar Roy, J.1. The petitioner, Deputy Finishing House Incharge of the Ashok Paper Milk Limited (hereinafter referred to as the Company), through this writ application filed on 30-3-1989, prays to quash a communication made to him by the Works Manager Incharge of the Company (Respondent No. 4) vide letter dated 29-12-1987 (as contained in Annexure 8) to effect that as per the decision of the Board of Directors of the Company, he is being informed that his joining with effect from 4-11-1987 has not been accepted and that it will be considered only after a decision is taken to restart production of the Company. The petitioner also prays for issuance of an appropriate writ or direction of order commanding the Respondents to allow him to join on the post he was working prior to proceeding on leave granted by Respondent No. 4 as also to pay his salary and wages from August, 1985 to March, 1987 (the period during which he was on duty) and from 4-11-1987 to date.The Facts:2. The petiti...

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Mar 18 1993 (HC)

Deoraj Thakur Vs. State of Bihar and ors.

Court : Patna

S.B Sinha, J.1. This application is directed against the orders dated 27-111-1976 and 11-1-1977 as also the parcha granted in favour of the respondent No. 2 purported to be in exercise of power conferred upon him under the Bihar Privileged Persons Homestead Tenancy Act, 1947 (hereinafter to be referred to as 'the said A') as contained in Annexure-4 and 4-A respectively to the writ application.2. Shortly put the fact of the matter is as follows:3. The lands in question being plot No. 1480 appertaining to khata No, 489 of village Hasapur measuring 3 decimals was recorded in the name of Sri Saral Bania in Survey Settlement records of right.4. Respondent No. 3 filed an application for grant of Basgit Parcha in respect of the said land. The said application was put up before respondent No. 2 who is Collector under the said Act on 27-11-1976 alongwith the recommendations of the Halka Karamchari through the Circle Inspector in Form No. XXVI. The Anchal Amin had also made recommendations in f...

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Mar 18 1993 (HC)

Governing Body of Siddharth Mahila Mahavidyalaya and anr. Vs. State of ...

Court : Patna

Radha Mohan Prasad, J.1. The petitioners in this application initially prayed for quashing of the order, contained in memo No. 629 dated 9th September, 1992, issued by the Additional Secretary, in the Human Resources Development Department, Government, Government of Bihar, Patna, respondent No. 4, (Annexure 17). Later, by a supplementary petition dated 21-12-1992, the petitioners also prayed for quashing of the order dated 2nd December, 1992. issued by the Secretary, Human Resources Development Department (Annexure 19), whereby and whereunder the claim of the petitioners to declare Sidharsh Manila Mahavidyalaya, Boring Cannal Road, Patna (hereinafter referred to as 'the College'), as minority teaching institution, has been rejected by the State Government.2. In short, the facts of this case are that petitioner No. 2, who claims to be a religious minority organisation consisting of persons having faith in Buddhist religion, established a girls' college in the name of Lord Buddha as the...

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Mar 18 1993 (HC)

Bishwanath Tato and ors. Vs. the State of Bihar

Court : Patna

Nagendra Rai, J.1. The petioners, four in number, have filed the present application for quashing the order dated 1-9-1992, passed by the 1st Addl. Sessions Judge, Rohtas at Sasaram, in Sessions Trial No. 234/87, arising out of Sheosagar P.S. Case No. 77/86, by which he has summoned the petitioners under Section 319 of the Code of Criminal Procedure (herein-after referred to as 'the Code') to face the trial for the offences under Sections 147, 148, 149, 307, 380 of the Indian Penal Code and Section 27 of the Arms Act. At the time of admission, the learned Single Judge of this Court ordered that the application be heard by a Division Bench and that is how the matter has been placed before us for disposal.2. The facts giving rise to the present application are as follows. One Kapildeo Tato village Gajawandha lodged a fardbeyan on 8-10-1986 at about 3.10. a. m. before the Officer-in charge, Dehri Police Station, alleging, inter alia,t that in the same night after taking his meal he was s...

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Mar 17 1993 (HC)

Ram Chandra Mahto and ors. Vs. the State of Bihar and ors.

Court : Patna

S.B. Sinha, J.1. In this application the petitioners have prayed for issuance of a writ of or in the nature of mandamus directing the District Magistrate, Patna and Sub-divisional Magistrate, Patna City to remove the encroachment made by the respondent Nos. 5 to 9.2. The fact of the matter lies in a very narrow compass.3. The State of Bihar allegedly acquired lands for construction of a bridge across the river Ganga commonly known as 'Gandhi Setu' and pursuant thereto the lands of the petitioners had also been acquired. A rehabilitation Scheme was framed by the State for rehabilitating the persons who bad been displaced owing to acquisition of their lands for the aforementioned public purpose.4. The petitioners have contended that in lieu of their lands which were acquired by the State of Bihar they had been given the lands by the State of Bihar in terms of the aforementioned rehabilitation scheme as described in Schedule 1 to the writ application.5. However, it was allegedly found by...

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Mar 17 1993 (HC)

Mohan Rai and ors. Vs. State of Bihar and ors.

Court : Patna

S.B. Sinha, J. 1. This application is directed against the resolution dated 10-5-1991 passed by the Member, Board of Revenue in case No. 448 of 1990, as contained in Annexure-3 to the writ application, whereby and where-under, he set aside the orders dated 27-6-1990 passed by the Collector (respondent No. 3} as also the order dated 22-9-1989 passed by the Deputy Collector, Land Reforms (respondent No. 4) in terms whereof an application for pre-emption filed on behalf of the petitioners was rejected. 2. The fact of the matter lies in a very narrow compass. 3. The petitioners purchased the lands in question by reason of registered deed of sale dated 15-6-1981. The respondent No. 5 (pre-emptory) filed an application for pre-emption in terms of Section 16(3) of the Bihar LandReforms (Fixation of Ceiling Area and Acquisition of Surplus Land Act, 1961 (hereinafter referred to as 'the Act') claiming himself to be an adjoining raiyat. The petitioners also claimed themselves to be the adjoini...

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