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2. Himachal Road Transport Corporation Mandi Depot through its Regional Manager at Mandi H.P.

3. Himachal Road Transport Corporation Rohru Depot through its Regional Manager at Rohru H.P.

4. Himachal Road Transport Corporation Shimla through its Managing Director at Shimla H.P. (HRTC Head Office)Shimla-III ......Respondents/Opposite parties Coram Hon'ble Justice P.S. Rana (R) President Hon'ble Ms. Sunita Sharma Member Hon'ble Mr. R.K. Verma Member Whether approved for reporting?1 Yes.

For Appellant : Mr. Amit Kanwar Advocate. For Respondents : Mr. Dhiraj Kanwar Advocate. JUSTICE P.S. RANA (R) PRESIDENT:

ITA No.2493/Bang/2019 Page 2 of 6

2. We heard the parties and perused the record. During the year under consideration, the assessee sold a residential house property for a sum of Rs.12.75 crores on 06-11-2015. She purchased another residential house property on 17-02-2016 for Rs.11.02 crores. The new house property was purchased in the joint name of the assessee and her son Shri Kurada Sagar Chakravarthy. The assessee claimed deduction of Rs.8.47 crores u/s 54 of the Act towards the cost of new residential house property against the long term capital gain arising on sale of original house property. Since the new residential house property has been purchased in the name of assessee and her son, the AO restricted the deduction u/s 54 of the Act to 50%, i.e., he allowed deduction to the extent of Rs.4.23 crores only. The Ld CIT(A) also confirmed the same and hence the assessee has filed this appeal.

The petitioner is an accused in Samastipur Town P.S. Case No. 269 of 2018, registered for the offences punishable under Section 138 of the Negotiable Instruments Act, 1881 and Patna High Court CR. MISC. No.19079 of 2020(2) dt.09-04-2020 2/6 Sections 406, 420, 467, 468, 471 and 506 of the Indian Penal Code.

My attention has been drawn by Mr. Rakesh Chander Agrawal, learned counsel appearing on behalf of the petitioner, to page 34 of the present application which is the written statement of the informant and the basis for registration of the First Information Report. It is alleged in the written statement that the informant runs a business in the name and style of Maa Vaishnav Galla Bhandar at Samastipur and deals in supply of mustard oil and other edible oils. The petitioner is the Director of S.B.O. Exports Private Limited, New Delhi. Certain supply was made by the informant to the Company for a sum of Rs.4,96,897/-. The petitioner, in his capacity as Director of the Company, had allegedly issued and delivered, at Samastipur, a cheque on 18.06.2018 in favour of the informant of the said amount of Rs.4,96,897/- for having delivered edible oils to the petitioner. The petitioner had requested the informant to present the cheque for encashment in July, 2018. Allegedly, when he presented the cheque, the same stood dishonoured because of insufficiency of fund in the account of the petitioner. There is statement made by the informant that on the petitioner's request, he had again deposited the cheque for encashment, which again Patna High Court CR. MISC. No.19079 of 2020(2) dt.09-04-2020 3/6 stood dishonoured for the same reason. Requisite statutory notice was issued to the petitioner for payment of the amount in question. The petitioner, however, did not pay the amount, which compelled the informant to lodge the First Information Report, the informant alleges.

No one appears on behalf of State as copy of the petition has not been served in the Office of Advocate General.

Learned counsel for the petitioner is directed to serve a copy of the regular bail petition in the Office of Advocate General through email i.e. advocategeneralbihar@gmail.com.

List this case on 15.04.2020 at 11:00 am.

(S. Kumar, J) ranjan/-

U

It is submitted on behalf of petitioner that he is 62 years old and is hypertensive, diabetic and cardiac patient having blockage of 85 to 100 per cent and has been advised by- pass surgery.

It is submitted that due to outbreak of COVID-19 Patna High Court CR. MISC. No.3391 of 2019(12) dt.10-04-2020 2/3 Pandemic, risk of petitioner being infected by the Corona virus is very high in view of his ill health and congested conditions of jail at present, as such he may be released on provisional bail for a period of 8 weeks, so, that he may live in isolation for said period and get proper treatment. Petitioner is in custody since 28.11.2017.

This application has been filed seeking anticipatory bail under Section 438 of the Code of Criminal Procedure in connection with Lodipur P.S. Case No. 15 of 2020, registered for the offence punishable under Sections 363 and 366A/34 of the Indian Penal Code.

Father of the alleged victim is the informant and it appears from the First Information Report that the contents of the written statement of the informant are based on the information, which he had allegedly gathered from the victim on mobile-phone on 16.01.2020. It is alleged in the First Information Report that the informant's daughter had gone to attend her school on 09.01.2020, where she was studying in Class XII, but she did not return home, thereafter. According to the informant, a co-accused Vidyo Kumar Rai had kidnapped in the informant's daughter and the petitioner and another co- accused had accompanied the main accused.

The matter has been listed under the heading 'For Orders' under the orders of Hon'ble the Chief Justice at the instance of the learned counsel for the petitioner.

Heard learned counsel for the petitioner and learned counsel for the State.

Vide order dated 04.03.2020 passed in Cr. Misc. No. 66603 of 2019, the petitioner was granted bail in connection with Hussainganj P.S. Case No. 282 of 2018 giving rise to Sessions Trial No. 194/2019 to the satisfaction of learned Additional District and Sessions Judge-VII, Siwan but inadvertently in the last paragraph of order dated 04.03.2020, in place of Sessions Trial No. 194/2019, the same had been typed as Sessions Trial No. 194/2009.

Heard Mr. Rakesh Kumar Sharma, learned counsel for the petitioner and Mr. P.N.Shahi, learned Additional Advocate General for the State along with Mr. Sanjay Pandey, learned counsel of the Board.

In this application under Section 482 Cr.P.C., the petitioner has sought for modification in the order dated 31.01.2020 passed in Cr. Misc. No.67419 of 2019 whereby a Bench of this Court had granted provisional bail to the petitioner in connection with Sastri Nagar P.S.Case No.733 of 2019 on fulfilling certain conditions and the provisional bail was to be confirmed only after fulfillment of the remaining part of the Patna High Court CR. MISC. No.19089 of 2020(2) dt.27-04-2020 2/4 terms.

List this case on 11.05.2020, in order to enable learned counsel for the State to file counter affidavit.

(S. Kumar, J) ranjan/-

U

The matter has been listed under the heading 'For Orders' under the orders of Hon'ble the Chief Justice at the instance of learned counsel for the petitioner.

Heard learned counsel for the petitioner, learned counsel for the State and learned counsel for the BIADA.

Learned counsel for the petitioner seeks permission for filing of Interlocutory Application to amend the relief/s as sought for in the writ application, whereby he wants to challenge the order dated 24.04.2020 issued vide Memo No. 1237/D by which the respondent nos. 5 to 7 have rejected the representation of the petitioner made vide Annexure-5 to the writ application.

The matter has been listed under the heading 'For Orders' under the orders of Hon'ble the Chief Justice at the instance of the learned counsel for the petitioners.

Heard learned counsels for the petitioners and learned A.A.G.-4 for the State.

Following reliefs have been sought for in paragraph 1 of the writ application:

1(i) To set aside/grant an order of stay of the order of settlement of Shairat of "Suhiya Bhagar Jalker", Shahpur, Bhojpur for the financial year 2020-21 contained in Memo No. 994/Ra, dated 07.04.2020 (Annexure-4) issued by the respondent no. 4, Additional Collector, Bhojpur as the same has been passed without following the procedure of open tender/Bid/Dak as per the Advertisement dated 27th February 2020 (Annexure-1) published in the local Daily Newspaper.

Mr. N. K. Agarwal, learned Senior counsel assisted by Mr. Manoj Kumar Pandey, learned counsel appeared for the petitioner and Mr. Kumar Alok, Standing Counsel-27 appeared for the State respondents.

The Office has pointed out some defects. The petitioner shall ensure removal of the defects within two weeks of the start of normal functioning of the Court, failing which this application would stand dismissed.

In this writ application, the petitioner has sought for quashment of order contained in Annexure-1 vide Memo No. 683 dated 06.04.2020 passed by Sub-Divisional Officer, Sadar, Patna High Court CWJC No.5626 of 2020(2) dt.01-05-2020 2/3 Ara (respondent no.2), whereby the PDS License No. 13/2016 of the petitioner was cancelled.

Heard learned counsels for the petitioner, the State and the BIADA.

The present interlocutory application has been filed seeking amendment in the relief portion i.e. paragraph no. 1 of the writ petition and consequently in paragraph no. 2 and the prayer portion thereof. The amendment sought for in paragraph 2 of the I.A. is as follows:

"1(iii) To issue an appropriate writ/order/direction in the nature of Certiorari quashing the order dated 24.04.2020 as contained in memo no. 1237/D dated 24.04.2020 whereby and whereunder the Respondent BIADA has rejected the application dated 22.04.2020 (Anx.-5 )filed by the petitioner Company for issue of lockdown pass;

Learned counsels for the petitioner, the State and the BIADA are present.

Mr. Yashraj Bardhan, learned counsel for the BIADA submits that the arguing counsel Mr. Lalit Kishore is engaged before D.B.-II, hence the matter be taken up tomorrow at 10.30 A.M.

As prayed for, list this matter tomorrow i.e. on 06.05.2020 at 10.30 A.M. under the same heading.

(Sudhir Singh, J) Pankaj/Narendra U

Learned counsels for the petitioner, the State and the BIADA are present.

Mr. Yashraj Bardhan, learned counsel for the BIADA submits that there is a bereavement in the family of the arguing counsel Mr. Lalit Kishore, hence the matter may be passed over for the day.

As prayed for, list this matter tomorrow i.e. on 07.05.2020 at 2.15. P.M. under the same heading.

(Sudhir Singh, J) Pankaj/Narendra U

2. Naturally, filing of the writ application has been found to be defective being inconsistent with the filing procedure prescribed under the High Court Rules, on many counts.

3. The petitioner is a Primary Agriculture Cooperative Society (PACS) registered under the Bihar Cooperative Societies Act, 1935 and is, therefore, a body corporate. The PACS has been given licence to run a fair price shop. There is no averment in the writ application as to when such licence was granted to the PACS, though it is stated in paragraph-5 of the application that for last one decade various similar cooperative societies of the State are successfully conducting the business of fair price shops in addition to discharge of their other duties including procurement of food grains under the procurement schemes of the Government.

Heard Mr. P. K. Shahi, learned Senior Counsel, appearing for the petitioner and Mr. S. D. Yadav, learned Additional Advocate General No.9, appearing for the State- respondents.

Patna High Court CWJC No.3963 of 2020(2) dt.06-05-2020 2/6 The petitioner is a partnership firm engaged in the business of government contract registered as Class-I Contractor. Since the petitioner was lowest bidder its bids were accepted by the respondent No.8, the Executive Engineer, Public Health Engineering Division, Saharsa, Bihar. Consequent upon the petitioner and respondent No.8 entered into 118 agreements separately for the purpose of different works as mentioned in different agreements, a copy at Annexure-4 series to the writ petition. The petitioner had deposited certificate of different deposits as security money for separate contracts. The certificates of deposits of money either in the fixed deposit or term deposit scheme were issued by the post office of Mithapur Branch. Later on those certificates were found to be forged document. Thereafter, the petitioner was intimated about by respondent No.8 and petitioner supplied fresh documents in the nature of certificate of deposit in the IDBI Bank as security for the referred contract. A copy of the fresh documents dated 13.12.2019 are at Annexure-5 series. The respondent No.8 verified the genuineness of the subsequent documents from the IDBI Bank vide letter at Annexure-10 series dated 26.12.2019. The Bank reported that the documents are genuine one. Patna High Court CWJC No.3963 of 2020(2) dt.06-05-2020 3/6 The petitioner has stated on oath that respondent No.8 accepted the subsequent documents of deposit in the IDBI Bank as security money and the said documents are still in possession of respondent No.8. The acceptance of the subsequent security document was by necessary implication as respondent No.8 verified the genuineness of those documents from the bank authorities and the bank authorities reported the same as genuine documents. The act of verification was for some purpose and not for fun.

Heard Mr. Sanjay Singh and Mr. Nikhil Kumar Agrawal for the petitioner, Mr. Lalit Kishore, Senior Counsel and Mr. Yashraj Bardhan for the BIADA and Mr. Vikas Kumar, S.C.-11, for the State.

Order is reserved.

Learned counsels for the parties seek permission to file a written note of argument by tomorrow.

Permission is accorded.

Put up this matter on 12.05.2020 at 10.30. A.M. under the heading 'For Orders'.

(Sudhir Singh, J) Pankaj/Narendra U

3. Both the Appeals arise out of and are directed against the same order dated 19.5.2018 passed in Complaint No.14/2016 by Shri S V R Srinivas, Principal Seoretary, Information and Technology, Government of Maharashtra in the capacity of Adjudicating Officer (AO) exercising jurisdiction under section 46 of the Information Technology Act,2000, Since parties and the issues are common, both the Appeals have been heard together and shall be governed by this common judgement.

4. The proceedings before the learned AO commenced on filing of a complaint on 14.12.2015 by the complainant, Sandeep Singhal, a businessman residing at Nagpur. The complaint contains all the relevant informations with respect to both the respondents, Bank of India, Rana Pratap Nagar Branch, Nagpur and Vodafone Cellular Ltd., Maharashira, The particulars of claims show that Rs. 18,75,381.41 has been claimed towards actual losses sustained because of alleged negligence of the bank andfor because of negligence of M/s. Vodafone in illegally issuing the duplicate SIM Card to an imposter, Rs. 5 lakhs have been claimed towards actual costs on account of travelling and ldgation expenses etc. Rs 10 lakh has been claimed towards damages on account of mental agonies caused to the complainant.

2. The petition was filed on 16.08.2019 against an order dated 11.07.2019 (Annexure N) whereby the petitioner's application for migration of CMTS Licence effective from 31.12.1998 for Tamil Nadu Service Area to Unitied Licence (UL) was rejected for the second time by the respondent. Before adverting to the issues, it will be useful to take note of some significant and relevant facts.

3. The historical facts relating to the petitioner company; its wholly owned subsidiary, Aircel Cellular Ltd. (ACL); the details of its licences and also subsequent allocation of spectrum which came to be bundled with the said licence are not in dispute. The petitioner's CMTS Licence for Tamil Nadu Circle was for a period of 10 years and due to expire on 30.12.2008. In terms of National Telecom Policy of 1999, DoT offered a migration package. The migration package, inter alia, changed the "Fixed Fee" policy for Indian Telecom Licences to a "Revenue Share" regime. The period of licence got extended upto 20 years and as a result petitioner's licence was to be valid till 30.12.2018. In 2010, the petitioner acquired 5 + 5 MHz of 2100 MHz (3G) and 20 MHz of 2300 MHz spectrum (BWA) in the Tamil Nadu Telecom Circle through auction. These are fully paid for and the validity of allotment is of 20 years i.e. till 2030. In 2015, the petitioner further acquired 10 + 10 MHz of 1800 MHz spectrum in the Tamil Nadu Telecom Circle through auction. Petitioner has the right to use the said spectrum for a period of 20 years Le. till 26.05.2035 and under a deferred payment plan, it claims to have paid 33% of its price.

2. In the reply filed on behalf of the respondent in January 2014, two main defenses were raised against the claim. Firstly, the respondent pleaded that the channels of the respondent were not placed regularly and due to such irregularity, the respondent suffered loss of revenue and loss in viewership. Secondly, it on claimed that payment had been made regularly as per the agreed terms. In other words, the second defense was that all the lawful outstanding dues have been paid by the respondent and, therefore, the demand is on account of errors in accounts etc.

3. Through a rejoinder filed in February 2014, the petitioner denied the defense of the respondent and some other allegations and pointed out that at no point of time any grievance or notice was communicated to the petitioner about the alleged irregularity in placement. Through the rejoinder an updated statement of accounts in respect of both the channels was brought on record as annexure to show payment made after the filing of the petitioner and also updated claim of interest. On the basis of statement of accounts the rejoinder disclosed that the claimed amount stood reduced and the respondent was liable till 17.01.2014 only for Rs.2,34,11,352/-.

2. Only to avoid repetition of facts relating to the petitioner and because the nature of agreements with the respondent(s) in both the petitions are similar, both the petitions involving claim for a money decree have been heard together and shall be governed by this common judgement and order.

3. As noted earlier, the petitions have been filed for money decree. In BP No. 39 of 2018, the total claimed amount is for Rs.1,31,40,753.00 involving dues payable from October 2015 onwards, In B.P. No, 163 of 2018, the claim is for an amount of Rs.7,53,44,675.00 to cover dues from January 2011 | onwards. The prayer has been made for pendente lite and future interest also at the rate of 18% p.a. in both the petitions. In B.P. No.163 of 2018, there is an additional prayer for an amount of Rs. 63,843.00 said to have been deducted by the respondent{s) as TDS during the Financial Year 2011-12 but allegedly not deposited with the Income Tax Authorities,

>. Learned counsel for the appellants has also filed written notes of arguments and in reply a further written note of arguments has been filed by learned counsel for the respondent. The respondent, as an account holder in the State Bank of India (SBI), suffered a loss of Rs. 18,35 lakh through 20 internet transactions and the money was transferred to 20 accounts, all with the SBI. The account holder/complainant filed Petition No. 1 of 2013 before the leamed A.O./Secretary to Government, Information Technology, Electronics and Communications Department, Government of Andhra Pradesh. After hearing the parties in detail and taking into consideration the defence of the Bank, which is the appellants herein, and all the relevant documents, learned A.O. by the impugned order dated 12,3.2014 has allowed claim of the complainant who is respondent herein and directed SBI to pay the entire amount of Rs. 18.35 lakh with interest from the date of loss ie. 13.5.2012 till the date of payment along with the costs of Rs. 39,750.00. The rate of interest is 18% per annum. Admittedly, nothing has been paid by SBI so far.