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Nov 04 1993

State of Orissa Vs. Hari Behera and anr.

Court : Orissa

Decided on : Nov-04-1993

Subject : Narcotics

Acts : Code of Criminal Procedure (CrPC) , 1973 - Sections 395; Constitution of India - Article 228; Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 82(1); Opium Act, 1878 - Sections 3 and 9

Reported in : 1993(II)OLR591

Advocate for Respondent : B.B. Subudhi, S.K. Deo and A.R. Das

A. Pasayat, J.1. This is a reference by learned Chief Judicial Magistrate, Puri (in short, 'CJM' Under Section 395 of the Code of Criminal Procedure. 1973 (in short, 'Cr PC).2. The background in which reference has...

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Jun 23 1998

Smt. Savita Devi Vs. Commissioner of Gift-tax

Court : Madhya Pradesh

Decided on : Jun-23-1998

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 5 and 5(1)

Reported in : [1999]240ITR954(MP)

Advocate for Respondent : V.K. Tankha, Adv.

A.K. Mathur, C.J. 1. This is a reference under Section 26(1) of the Gift-tax Act, 1958. The Tribunal has referred the following question of law for answer by this court : 'Whether, on the facts and...

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Dec 21 1992

Commissioner of Gift-tax Vs. K.B.B. Subudhi

Court : Orissa

Decided on : Dec-21-1992

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 5 and 5(1); Income Tax Act, 1961 - Sections 2

Reported in : 75(1993)CLT417; (1993)110CTR(Ori)50; [1993]201ITR741(Orissa)

Advocate for Respondent : B.K. Mahanti, ;Bibek Mahanti, ;C. Ranga Rao, ;G.N. Padhi and ;S.S. Baral, Advs.

A. Pasayat, J.1. These two references are inter-related, and are disposed of by this common judgment.2. Accepting the prayer of the Revenue for reference, the Income-tax Appellate Tribunal, Cuttack Bench, Cuttack (in short, ' the Tribunal'),...

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