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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.

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.

Mr. Mrigank Mauli, learned counsel, assisted the Court on behalf of the petitioner and Mr. Vinod Kumar, learned Additional Public Prosecutor, assisted the Court on behalf of the State.

In this application, filed under Section 397 read with Section 401 Cr.P.C., the petitioner has challenged the judgment dated 28.08.2019 passed by learned Additional Sessions Judge- XVI, Patna, in Cr. Appeal No.4 of 1999, whereby the lower appellate Court affirmed the judgment and sentence of conviction and punishment dated 10.12.1998 passed in Gardanibagh P.S. Case No.770 of 1988.

Heard Dr. Anjani Prasad Singh, learned counsel for the petitioner and Mr. Dilip Kumar Singh, learned Additional Public Prosecutor for the State.

Petitioner seeks bail in a case registered for the offence punishable under Section 30(a) of the Bihar Prohibition and Excise Act, 2016.

The prosecution case is that the petitioner was apprehended by the police on suspicion, from out side his house, and thereafter house of the petitioner was searched and two litres of country made liquor was recovered.

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 APP for the State.

The petitioner seeks bail in a case registered under Section 30(A) of the Bihar Prohibition and Excise Act, 2016.

The prosecution case, in short, is that 1586.160 liters wine is recovered from the brick kiln.

It has been submitted on behalf of the petitioner that the petitioner is in custody since 30.11.2019 and has got no criminal antecedent. Charge sheet has been submitted in this case. There Patna High Court CR. MISC. No.10317 of 2020(3) dt.29-04-2020 2/3 is no allegation of tampering of witnesses against the petitioner. The name of the petitioner has come on the basis of disclosure made by the co-villagers. The names of the co-villagers have not been disclosed by the prosecution. It is alleged that 1586.160 liters wine is recovered from the brick kiln. The brick kiln in question belongs to the joint family of the petitioner. The petitioner had no knowledge regarding the alleged occurrence. There is no recovery from the conscious possession of the petitioner. A supplementary affidavit has been filed stating that the mother of the petitioner has expired on 13.04.2020. There is no compliance of Section 100 Cr.P.C. There is no chance of the trial being concluded in near future. Other similarly situated co- accused, namely, Babban Ray has been granted anticipatory bail by a Co-ordinate Bench of this Court vide Cr.Misc.No.78312 of 2019 dated 29.01.2020.

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.

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.

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.

HOM BLE MR. JUSTICE SHIVA KIRTIE SINGH, CHAIRPERSON For Petitioner : Ms. Bitwik Nanda, Advocate MrAbhishek Bose, Advocate Ms.ApoorvaVijh, Advocate For Respondent : None Judgement(Oral) This petition has been beard ex-parte against the respondent because even after service of notice through paper publication it chose not to appear and has not filed any reply to contest the claim of the petitioner, to The prayer of the petitioner is as follows: -

*(i} Pass a decree in favour of the Petitioner thereby directing the Respondent, pay a sum of Rs. 2,81,100/- (Rupees Two Lakhs Eighty One Thousand and One Hundred Only} to the Petitioner towards the outstanding dues as on date;

Gi) Pass a decree in favour of the Petitioner awarding interest @ 18% from 08,16.2015 dil realization of the outstanding amount:

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. 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. The petition has been filed for a money decree for an amount of Rs. L81,81,517/- and also for pendente lite and future interest with effect from Financial Year 2014-15 along with certain further claims which require i i s been consideration of foreign exchange fluctuations. The said amount has b 2 claimed for recovery of dues/outstanding dues in relation to an agreement between the petitioner and the respondent dated 10.08.2011 whereunder respondent was provided 3 MHz of Ku-band Space Segrnent Capacity on INSAT --~ Asiasat 5 Satellite System.

3. The petitioner, Government of India, has preferred this petition as a service orovider and the respondent, a broadcast licencee, is also a service orovider. The respondent has been shawn to be a "licencee" within the meaning of the term under the TRA] Act, 1997 (the Act}. The petition is thus claimed to be covered within the ambit of Section 14 of the Act.

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/-.