Jharkhand High Court
Jharkhand High Court Monthly Digest - October 2023
Nominal Index [Citations: 2023 LiveLaw (Jha) 53-74]Kuldeep Kumar Mahto vs. The State of Jharkhand and Anr 2023 LiveLaw (Jha) 53 Janeya Sinke @ Jane vs The State of Jharkhand 2023 LiveLaw (Jha) 54 The State Project Director v. National Printers, LPA No. 505 of 2019 2023 LiveLaw (Jha) 55 Pinaki Das vs The State of Jharkhand 2023 Livelaw (Jha) 56 Pratul Shahdeo @ Pratul Nath Shahdev vs. The State...
Income Tax Dept. Is Duty Bound To Provide All Material Information On Which Reliance Was Placed To The Assessee: Jharkhand High Court
The Jharkhand High Court has held that the Department is duty-bound and is mandatorily required to provide all material information or inquiry conducted on which reliance is being placed, along with supporting documents, to the petitioner as per the provisions of Section 148A of the Income Tax Act, 1961.The bench of Justice Rongon Mukhopadhyay and Justice Deepak Roshan has observed...
CBIC Circulars Are Binding On Service Tax Dept, Violations Will Make Actions Illegal: Jharkhand High Court
The Jharkhand High Court has held that the circulars or instructions issued by the Central Board of Indirect Taxes and Customs (CBIC) are legally binding on the department, and their violation will make the actions of the respondent illegal and ex-facie bad in law.The bench of Justice Rongon Mukhopadhyay and Justice Deepak Roshan has observed that the Department has violated Clauses 14.10...
Jharkhand High Court Sets Aside Termination Of Bank Employee For Mistakenly Crediting Money In Another Account, Says Punishment Too Harsh
The Jharkhand High Court recently invalidated a 2015 termination order against a bank employee, criticizing the bank's inquiry report as "perverse" due to failure to provide pertinent documents to the petitioner-employee, who was accused of engaging in irregularities at the bank. The court also deemed the punishment of dismissal from service as excessively severe.Justice Dr. S.N. Pathak...
Indian Forest Act | Pending Criminal Case Does Not Halt Forest Authority's Right To Confiscate Wood Logs, Revoke Licenses: Jharkhand High Court
In a recent case where a Writ Petition was filed to challenge the revocation of a sawmill license, the Jharkhand High Court said the competent authority under the Bihar Saw Mills Act, 1990 is empowered to revoke a license and confiscate timber when a licensee is unable to provide a valid explanation for unaccounted wood, even if the licensee is simultaneously facing a criminal case related to...
Police Must Enquire Into Matter Before Registering FIR Against Public Servant Accused Of Offence Committed In Discharge Of Official Duty: Jharkhand HC
In a recent ruling, the Jharkhand High Court emphasized the duty of police officers to conduct thorough inquiries before registering First Information Reports (FIR) against public servants accused of offenses committed during the discharge of their official duties.Justice Subhash Chand held, “Herein it would be pertinent to mention that the accused is a public servant and while lodging...
Establishments Under Fold Of ESI Act Obliged To Make Contributions Even If Number Of Employees Fall Below Specified Limit: Jharkhand High Court
The Jharkhand High Court has reiterated that if an organization is covered under the Employees’ State Insurance Corporation Act, 1948, the number of employees working there is irrelevant, and such establishments are obligated to deposit employee subscriptions to contribute to the ESI fund. This would ensure the fulfillment of the Act's purpose, which is to provide beneficial measures in...
Jharkhand High Court Weekly Round-Up: October 16 To October 22, 2023
Nominal Index [Citations: 2023 LiveLaw (Jha) 62-68]The State of Jharkhand and Others vs. Binod Kumar Lal and Others 2023 Livelaw (Jha) 62P.N. Pathak @ Pradip Narayan Pathak and Another vs. The State of Jharkhand and Another 2023 LiveLaw (Jha) 63Niraj Kathuria vs The State of Jharkhand and Anr 2023 LiveLaw (Jha) 64Umesh Singh vs. The State of Jharkhand and Others 2023 LiveLaw (Jha) 65PCIT...
Directors' Resignations Does Not Automatically Absolve Them Of Legal Responsibility For Dishonour Of Cheque Signed By Them: Jharkhand High Court
In a recent judgment, the Jharkhand High Court ruled against quashing criminal proceedings in a cheque dishonour case, emphasizing that directors' resignations from a company do not automatically absolve them of legal responsibilities particularly when the cheque was signed by them.Justice Sanjay Kumar Dwivedi observed, "Looking into sub-section 2 of Section 141 of N.I. Act prima facie it...
There Should Be Finality To Assessment, Can’t Have Repeated Reassessment Proceeding On The Dictate Of Audit Party: Jharkhand High Court
The Jharkhand High Court has held that if the assessing authority is allowed to initiate repeated re-assessment proceedings against an assessee merely on the dictate of the audit party, there would not be finality of assessment. The assessee would have a sword of Damocles hanging over it in perpetuity.The bench of Justice Rongon Mukhopadhyay and Justice Deepak Roshan has observed that, as far...
Section 234B Interest Has To Be Charged On The Assessed Income And Not On The Returned Income: Jharkhand High Court
The Jharkhand High Court has held that interest under Section 234B of the Income Tax Act has to be charged on the assessed income and not on the returned income.The bench of Justice Rongon Mukhopadhyay and Justice Deepak Roshan has observed that, as per Section 234B, interest has to be charged on an amount equal to the assessed tax or, as the case may be, on the amount by which the advance...
Jharkhand High Court Asks State Govt To Reevaluate Application For Premature Release Of Life Convict Serving Sentence Since Over 26 Yrs
The Jharkhand High Court, in a recent ruling, has directed the State Government to reevaluate the application for premature release filed by a petitioner who had been serving a life sentence under Section 302 of the Indian Penal Code and had been in custody for more than 26 years.Justice Sanjay Kumar Dwivedi observed, “In the case in hand, the case of the petitioner has been rejected only...