Steel Authority Of India Limited ... vs The State Of Jharkhand & Others
2023 Latest Caselaw 1284 Jhar

           IN THE HIGH COURT OF JHARKHAND AT RANCHI
                     W.P.(T) No. 1149 of 2023

     Steel Authority of India Limited (Bokaro Steel Plant)         --- --- Petitioner
                                       Versus
     The State of Jharkhand & others                               --- --- Respondents

                               .......

CORAM: HON'BLE MR. JUSTICE APARESH KUMAR SINGH HON'BLE MR. JUSTICE DEEPAK ROSHAN

For the Petitioner : M/s Sumeet Gadodia, Ranjeet Kushwaha & Aakansha Mittal, Advocates For the Resp.-State : M/s Ashutosh Anand, A.A.G-III, Sharad Kaushal, A.C.

02/23.03.2023 The instant writ petition relates to the year 2014-15 relating to audit objection based upon which review order dated 31st August 2020 was passed by the assessing authority. The appellate authority has remanded the matter to the adjudicating authority for denovo adjudication.

Learned counsel for the petitioner submits that the review proceeding is void-ab-initio being barred by limitation. He has relied upon the provisions of Section 9A(4) of the Bihar Electricity Duty Act, 1948 and Rule 14(10) and (11) of the Bihar Electricity Duty Rules, 1949 as amended by S.O.No.1314 dated 10th September 1982 and submitted that the review proceeding is beyond the period of one year without any sanction of the Commissioner, Commercial Taxes since the order in original was passed on 21.03.2018 for the relevant assessment year 2014-15. Learned counsel for the petitioner also relies on a judgment of this Court rendered in W.P.(T) No.2133 of 2019 dated 4.12.2019 (Annexure-13) which is on the same subject. It is submitted that the Special Leave Petition preferred by the State has been dismissed vide order dated 29th June 2021 (Annexure-14).

Learned counsel for the petitioner has prayed for exemption from filing certified copy of the appellate order through I.A. No. 2281 of 2023 as the office of the appellate authorities is now vacant and the impugned appellate order is the communicated order supplied to the petitioner.

Accordingly, prayer for exemption from filing certified copy of order is allowed. I.A. No. 2281 of 2023 stand disposed of.

Learned counsel for the respondents State prays for and is allowed three weeks' time to file counter affidavit. List the case after 4 weeks, so that the petitioner, if so advised, may file reply thereto, in the meantime.

Let the instant writ petition be tagged along with WP.(T) No. 666 of 2023 and other analogous cases as they also involve similar issue concerning same parties.

In the meantime, respondent no.4 Deputy Commissioner shall not proceed in the review proceedings. I.A. No. 2282 of 2023 seeking stay of the proceeding in the writ petition is accordingly disposed of.

(Aparesh Kumar Singh, J.)

(Deepak Roshan, J.) A.Mohanty IN THE HIGH COURT OF JHARKHAND AT RANCHI First Appeal No. 09 of 2021 Bibi Johra Khatoon @ Meenu @ Johra Parween --- --- Appellant Versus Rahamtulla Ansari --- --- Respondent .......

CORAM: HON'BLE MR. JUSTICE APARESH KUMAR SINGH HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Appellant : Mr. Purnendu Sharan, Advocate For the Respondent : M/s Manoj Kr. Sah, Puja Kumari, Advocates

21/23.03.2023 Respondent is present in person.

Pursuant to the order dated 27.02.2023 a report has been submitted by the Secretary, D.L.S.A., Godda bearing letter no. 300 dated 18.03.2023 enclosing the letter and proceedings of Child Welfare Committee (CWC), Godda. In substance the CWC, Godda in coordination with and assistance of the Secretary, DLSA, Godda has carried out proper due diligence exercise by not only summoning and interacting with the parents and the two children namely Joheb Ansari @ Saifullah and Jarin Jahan @ Ayesha but also made physical visit to the residence of both the parents for ascertaining the physical status, wellbeing and resourcefulness of the two parents in the upbringing of the children and in respect to their admission in a boarding school, as observed by this Court. The exercise has been fruitful and finally both the children have been admitted in the boarding school namely J.P. Holi Mission School, Godda in primary class after preliminary test of both the children. The necessary articles, such as dress, books and other amenities prescribed by the school have been supplied at the cost of the respondent. At the present the expenses for education of the children in the boarding school is Rs. 3000/- each per month, which the respondent is happily willing to bear and has also assured to bear any increase in the school charges as the children go to higher classes. It is informed that the children are to be admitted in the school today as instructed by the school authorities and CWC.

We impress upon the respondent to continue to provide the expenses for education and boarding facilities of the children at regular interval so that their studies do not get interrupted. At the same time, we feel it proper to lay down an arrangement under which the parents would be able to see the children at regular intervals as per the rules and regulations of the school and also regarding their stay during vacations at the houses of their parents.

As regards the visit to the school is concerned, subject to rules and regulations of the school, ordinarily the parents would be free to meet their children at fortnightly interval preferably on weekends when the classes are off. The parties, appellant / respondent would intimate the Secretary, DLSA, Godda about their proposed visit so that a para legal volunteer can be deputed to accompany each of them whenever they visit to meet their children, with due permission of the school authorities.

So far as their stay during vacation is concerned, we are of the considered opinion that for the present, since the children have been residing with their mother, it would be proper to divide the period of vacation in two equal halves to be spent by the children with each of the parents in their homes. The first half of the vacation would be spent in the company of the father unless otherwise requested by him for genuine reasons. Needless to say, both appellant and respondent shall be responsible to take proper care of the children during those period and ensure their good nourishment, wellbeing and safety as well. In order to ensure that this arrangement is duly carried out, the CWC, Godda shall oversee the welfare of the children during these periods also. Needless to say, the CWC, Godda would also keep track of the wellbeing and proper education of the children in the school by undertaking due diligence in a discreet manner without affecting the environment and regular routine of the school. The CWC, Godda will also have the liberty to make modification in the arrangement of stay of the children during vacation in case it is of the opinion that the interest of the children are not being properly taken care of in the homes of either of the parents.

It is made clear that none of the parents would create any hindrance so far as studies of the children in the school is concerned and the children report to the school on time after the vacation. The school authorities shall also ensure that due care is taken of these children, who had an impaired upbringing so far because of fractured relationship and that they properly adjust to the school environment and mix with other children. Their nutritional and health care needs should also be properly taken care of. In case of any exigency, the CWC, Gooda and the Secretary DLSA would also provide support and succor so that health care and basic needs of the children are not neglected.

We feel satisfied that the efforts made towards the better upbringing and living condition of the two children have reached a fruitful stage, wherefrom, we hope and expect that their education and future career would be better secured. The CWC, Godda and the Secretary, DLSA, Godda would submit a report about the progress of the children in this regard after 4 months.

Let the matter be listed in the last week of July, 2023 along with the report. Let this order be communicated to the CWC, Godda; the Secretary, DLSA, Godda and the Principal of the J.P. Holi Mission School, Godda through FAX and usual mode. Parties need not appear on the next date.

(Aparesh Kumar Singh, J.)

(Deepak Roshan, J.) A.Mohanty IN THE HIGH COURT OF JHARKHAND AT RANCHI First Appeal No. 56 of 2018 Ashish Kumar Mandal @ Shyamal Mandal --- --- Appellant Versus Sumitra Kumari --- --- Respondent .......

CORAM: HON'BLE MR. JUSTICE APARESH KUMAR SINGH HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Appellant : Mr. Lakhan Chandra Roy, Advocate For the Respondent :

16/23.03.2023 The appeal was preferred by the appellant husband against the dismissal of Original Suit no. 166 of 2012 passed by the Court of learned Principal Judge, Family Court, Bokaro by judgment dated 5.12.2017 and decree dated 13.12.2017, whereby the prayer for declaration of the marriage with the respondent as null and void under Section 12(1)(c) & 12(2)(iii) of the Hindu Marriage Act was rejected.

However, learned counsel for the appellant has made a request for withdrawal of the appeal as the appellant has entered into a compromise with the respondent and filed a suit for divorce through mutual consent under Section 13 B of the Hindu Marriage Act.

There is no opposition to the prayer.

In that view of the matter, the appeal is dismissed as withdrawn. Let the LCR be returned to the court concerned.

(Aparesh Kumar Singh, J.)

(Deepak Roshan, J.) A.Mohanty IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 17 of 2021 Commissioner of Central G.S.T & Central Excise, Jamshedpur --- --- Appellant Versus M/s Tata Steel Ltd. --- --- Respondent

.......

CORAM: HON'BLE MR. JUSTICE APARESH KUMAR SINGH HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Appellant :

For the Respondent : Mr. Salona Mittal, Advocate

17/23.03.2023 Mr. Salona Mittal, learned counsel for the respondent submits that senior counsel from outstation has not fully recovered. Therefore, matter may be adjourned to a convenient date so that respondent can make alternative arrangement. He has taken consent of the other side.

As prayed for, list this case on 19.04.2023.

(Aparesh Kumar Singh, J.)

(Deepak Roshan, J.) A.Mohanty IN THE HIGH COURT OF JHARKHAND AT RANCHI First Appeal No. 138 of 2022 Sanjeev Kumar Kedia --- --- Appellant Versus Baby Kamila --- --- Respondent .......

CORAM: HON'BLE MR. JUSTICE APARESH KUMAR SINGH HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Appellant : Ms. Richa Lal, A.C to Mr. Rahul Kumar, Advocate For the Respondent :

04/23.03.2023 For removing defect no.1 and 2, let the certified copy of the impugned judgment be sent to the learned Family Court, Seraikella- Kharsawan for correction. Learned Family Court, Seraikella-Kharsawan shall return the corrected copy within one week of its receipt.

For removal of remaining defects, 4 weeks' time is allowed to the learned counsel for the appellant.

(Aparesh Kumar Singh, J.)

(Deepak Roshan, J.) A.Mohanty IN THE HIGH COURT OF JHARKHAND AT RANCHI First Appeal No. 138 of 2022 Sanjeev Kumar Kedia --- --- Appellant Versus Baby Kamila --- --- Respondent .......

CORAM: HON'BLE MR. JUSTICE APARESH KUMAR SINGH HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Appellant : Ms. Richa Lal, A.C to Mr. Rahul Kumar, Advocate For the Respondent :

04/23.03.2023 For removing defect no.1 and 2, let the certified copy of the impugned judgment be sent to the learned Family Court, Seraikella- Kharsawan for correction. Learned Family Court, Seraikella-Kharsawan shall return the corrected copy within one week of its receipt.

For removal of remaining defects, 4 weeks' time is allowed to the learned counsel for the appellant.

(Aparesh Kumar Singh, J.)

(Deepak Roshan, J.) A.Mohanty IN THE HIGH COURT OF JHARKHAND AT RANCHI First Appeal No. 141 of 2022 Rajendra Das --- --- Appellant Versus Devki Devi & another --- --- Respondents .......

CORAM: HON'BLE MR. JUSTICE APARESH KUMAR SINGH HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Appellant : Ms. Twinkle Rani, Advocate For the Respondent :

04/23.03.2023 Learned counsel for the appellant is allowed two weeks' time to remove the surviving defects, failing which, this appeal shall stand dismissed without further reference to the Bench.

(Aparesh Kumar Singh, J.)

(Deepak Roshan, J.) A.Mohanty IN THE HIGH COURT OF JHARKHAND AT RANCHI First Appeal No. 142 of 2022 Smt. Neha Kumari --- --- Appellant Versus Santosh Kumar Rajak --- --- Respondent .......

CORAM: HON'BLE MR. JUSTICE APARESH KUMAR SINGH HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Appellant : M/s Aman Kumar, Satya Shatakshi For the Respondent :

05/23.03.2023 Learned counsel for the appellant is allowed two weeks' time to remove the surviving defects, failing which, this appeal shall stand dismissed without further reference to the Bench.

(Aparesh Kumar Singh, J.)

(Deepak Roshan, J.) A.Mohanty IN THE HIGH COURT OF JHARKHAND AT RANCHI T.A. No. 24 of 2020 The Principal Commissioner of Income Tax, Central, Patna --- --- Appellant Versus M/s Rajat Minerals Private Limited --- --- Respondent With T.A. No. 25 of 2020 The Principal Commissioner of Income Tax, Central, Patna --- --- Appellant Versus M/s Rajat Minerals Private Limited --- --- Respondent With T.A. No. 28 of 2020 The Principal Commissioner of Income Tax, Central, Patna --- --- Appellant Versus M/s KDS Contractors Private Limited --- --- Respondent With T.A. No. 29 of 2020 The Principal Commissioner of Income Tax, Central, Patna --- --- Appellant Versus M/s KDS Contractors Private Limited --- --- Respondent .......

CORAM: HON'BLE MR. JUSTICE APARESH KUMAR SINGH HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Appellant : Mr. R.N. Sahay, Advocate For the Respondent :

08/23.03.2023 Learned counsel for the appellant Department is allowed two weeks' more time to remove the surviving defects in the respective appeals, by way of last indulgence.

(Aparesh Kumar Singh, J.)

(Deepak Roshan, J.) A.Mohanty