Orissa Court November 1993 Judgments
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Orissa Wool Industries and anr. Vs. R.P.F.C. Orissa and anr.
Court: Orissa
Decided on: Nov-12-1993
Reported in: (1994)IILLJ1022Ori
B.L. Hansaria, C.J. 1. The point for determination is whether the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter 'the Act') has application to the establishment of petitioner No. l, named M/s. Orissa Wool Industries (hereinafter 'the industry')- According to the petitioners, (the second of which is a partner of the industry), the Act does not apply for two reasons: (1) their establishment is not a Scheduled industry; and (2) the number of employees had never been 20 or more.2. To decide the first point, we have to note what is the activities in which the industry is engaged. As stated in paragraph 4 of the petition, the industry manufactures woolen-knitwears like socks, hostops and sweaters from woollen yarn, brought from Ludhiana. Though it seems that the industry is engaged in manufacturing some other products, for our purpose we shall confine ourselves to the aforesaid products only.Relying on the nature of the products and the nature of manufacturing...
Ranjan Kumar Nag and anr. Vs. State of Orissa
Court: Orissa
Decided on: Nov-11-1993
Reported in: 1994(I)OLR323
K.C. Jagadeb Roy, J.1. These appellants have appealed against the order of conviction and sentence passed by the Assistant Sessions Judge, Jeypore in Sessions Case No. 15 of 1986 dated 24-2-1987. Each of the appellants was sentenced to undergo R.I. for 10 years Under Section 376 IPC, 5 years Under Section 366 IPC and one year Under Section 506 IPC with a direction that all the sentences are to run concurrently.2. The facts of the prosecution case in short are as follows :On 25-2-1986 the prosecutrix Zarina Bagh had been to Footpad to attend the religious congregation of persons espousing Christianity. In the evening she along with one Bibilina Bagh came to the house of one Adam to get some gruel. While they were returning from the house of Adam to the place of their stay by the hospital road, the present appellants met them on the way and asked them from where they had come. The time then was 8. 30 p. m. in the evening. Raman, the present appellant No. 1 tried to drag Zarina to a place...
Belpahar Refractories Ltd. Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Nov-10-1993
Reported in: (1994)118CTR(Ori)181; [1994]207ITR144(Orissa)
A. Pasayat, J. 1. On being moved by an application under Section 256(1) of the Income-tax Act, 1961 (in short, 'the Act'), by the Belpahar Refractories Ltd. (hereinafter referred to as 'the assessee'), the Income-tax Appellate Tribunal, Cuttack Bench, Cuttack (hereinafter referred to as 'the Tribunal'), has referred the following question for the opinion of this court :'Whether on the facts and in the circumstances of the case, the Tribunal was justified in disallowing the claim of the assessee-company in terms of Section 35(2) of the Act to the extent of Rs. 4,59,691 as aforesaid ?'2. The background facts as culled out from the statement of case are as follows :The assessee is a limited company. For the assessment year 1980-81 relevant to the accounting year ending on October 31, 1979, the assessee claimed deduction of Rs. 44,74,837 under Section 35(2)(ia) of the Act for a pilot plant for the research and development laboratory. The Income-tax Officer, Ward A, Sambalpur, found that th...
Alaka Bhoi Vs. Santosh Bhoi
Court: Orissa
Decided on: Nov-10-1993
Reported in: I(1994)DMC454
L. Rath, J.1.This application under Section 482 Cr.P.C. is directed against the original order of the S.D.J.M., Sambalpur dismissing her application under Section 125 Cr.P.C claiming maintenance from the opposite party and the revisional order of the Additional Sessions Judge, Sambalpur confirming the order of the S.D.J.M. The petition registered as Criminal Misc. Case No. 52 of 1988 put forth a case that the parties were married but the petitioner was being neglected and not given food or clothings as she had not brought sufficient dowry. During the Dasehara of 1987 when she had been to her parents' house, she fell ill. After recovery when she came to her husband's house, she was mercilessly beaten and driven out of the house and since then she has been staying with her parents. The opposite party filed show-cause in the case taking the stand, while admitting the marriage, that the petitioner was a unchaste lady arid had developed illicit relationship with one Bhramarbar Mahakud besid...
Smt. Alaka Bhoi Vs. Santosh Bhoi
Court: Orissa
Decided on: Nov-10-1993
Reported in: 1994(I)OLR86
L. Rath., J.1. This application Under Section 482. CrPC is directed against the original order of the SDJM, Sambalpur dismissing her appli- cation Under Section 125, CrPC claiming maintenance from the opposite party and the revlsional order of the Additional Sessions Judge, Sambalpur confirming the order of the SDJM. The petition registered as Criminal Misc. Case No. 52 of 1988 put forth a case that the parties were married but that the petitioner was being neglected and not given food or clothings as she had not brought sufficient dowry. During the Dasahara of 1987 when she had been to her parents house, she fell ill. After recovery when she came to her husband's house, she was mercilessly beaten and driven out of the house and since then she has been staving with her parents.The opposite party filed show-cause in the case taking the stand, while admitting the marriage, that the petitioner was an unchaste lady and had developed illicit relationship with one Bhramarbar Mahakud besides ...
Commissioner of Income-tax Vs. Indian Metals and Ferro Alloys Ltd.
Court: Orissa
Decided on: Nov-09-1993
Reported in: (1994)117CTR(Ori)378; [1995]211ITR35(Orissa)
A. Pasayat, J.1. These two reference applications are interlinked and are therefore disposed of by this common judgment.2. Pursuant to the direction given by this court, on being moved by the Revenue under Section 256(2) of the Income-tax Act, 1961 (in short, 'the Act'), the Income-tax Appellate Tribunal, Cuttack Bench (in short, 'the Tribunal'), has referred the following question for opinion :'Whether, on the facts and in the circumstances of the case, the claim of deduction under Sections 32 and 33 of the Income-tax Act on incorrect facts by an assessee which is a company registered under the Companies Act, amounts to concealment to attract Section 271(1)(c) of the Income-tax Act ?'3. The background facts as indicated in the statement of the case areas follows :Messrs. Indian Metals and Ferro Alloys Limited (hereinafter referred to as 'the assessee') is a company registered under the Companies Act, 1956, and carries on the business of manufacture of ferro silicon. A second unit was ...
Girish Naik Vs. State of Orissa
Court: Orissa
Decided on: Nov-09-1993
Reported in: 1994(I)OLR48
B.L. Hansaria, C.J.1. This revision was against the conviction of the petitioner Under Section 47(a) of the Bihar and Orissa Excise Act. 1915, for having possessed 25 litres of illicit liqor, for which offence sentence of R. I. for 6 months and fine of Rs. 500/-. which is the minimum prescribed by law, was awarded, was once heard on 10-9-1993. As would appear from the order passed on that day, the only question canvassed related to sentence, and the point urged was that the petitioner should be released on probation. This was, however, loft to be decided after perusal of the report of the Probation Officer, which had not been called for, though so mandated by Section 6 of the Probation of Offenders Act, 1358, despite which probation was refused. As this could not have done so, such a report was called for.2. The report has since been received and. it states that the present is the first offence of the petitioner who is aged 45 and who comes from a lower strata of the society earning hi...
Babulal Sahu Vs. State of Orissa
Court: Orissa
Decided on: Nov-09-1993
Reported in: 1994(I)OLR240
L. Rath, J.1. The petitioner faced prosecution Under Section 448, 323 and 325 read with Section 34. IPC along with two others who have since been acquitted at the appellate stage. The learned trial Court found all the accused guilty of the charges and sentenced them to R.!, for one month Under Section 448, IPC, R.l. for four months Under Section 323, IPC and Rl for one year under Sec.325,IPC and fine of Rs. 500/-.in default to undergo R. I. for one month more. in appeal the learned Additional Sessions Judge set aside the conviction and the sentence of the other accused but maintained the conviction and the sentence of the petitioner Under Section 323. IPC while acquitting him of the other charges. The narration of the prosecution case is that PW 4 had been to his father-in- law's house and while he was there, on 21-2-1984 at about 8 p.m. the two acquitted accused Satyananda and Sadananda came and called him to come outside as he was wanted by a contractor. His mtoher-in-law PW 5 dissua...
Hatanath Behera Vs. State of Orissa and anr.
Court: Orissa
Decided on: Nov-08-1993
Reported in: 1994(I)OLR51
ORDERD.P. Mohapatra, J.1. Hatanath Behera who is the informant in G. R. Case No. 501 of 1932 pending on the file of the Subdivisions! Judicial Magistrate, Khurda filed this application Under Section 432 read with Section 439(2), Criminal Procedure Code seeking cancellation of bail granted to opp. party No, 2 Sarat Chandra Sarnantray.2. The opp. party No. 2 who is one of the accused persons in the said G.R. Case filed an application Under Section 438, CrPC for anticipatory bail in this Court which was registered as Criminal Misc. Case No. 2297/92. In that case by the order dated 24-12-1992 this Court granted the prayer for anticipatory bail and ordered that in the event of arrest of the accused he shall be released on bail of Rs,' 10,000/- with two sureties each for the like amount to the satisfaction of the police officer causing arrest subject to the further conditions specified in the order. The bail order is assailed by the petitioner on the grounds, inter alia that the accused opp....
Tusar Kanti SwaIn and anr. Vs. State of Orissa
Court: Orissa
Decided on: Nov-08-1993
Reported in: 1993(II)OLR574
K.C. Jagadeb Roy, J.1. The present revision has been filed challenging the judgment and order of conviction and sentence passed by the learned Additional Sessions Judge, Puri in Criminal Appeal No. 65 of 1991 convicting the petitioners under Sec, 498-A/34 of the Indian Penal Code and sentencing them to undergo two years R. L and to pay a fine of Rs. 5,000/; in default to undergo R I. for six months and convicting the petitioner No. 2 Under Section 406, I PC, and sentencing him to undergo R. I. for six months. The appellate Court while setting aside the order of conviction and sentence passed against the petitioners Under Section 4 of the Dowry Prohibition Act had maintained the order of conviction and sentence passed by the Chief Judicial Magistrate, Puri in G. R. Case No. 1396/89.2. As is set out in para-14, 15 and 16 of the memo of revision. the petitioners allege in this Revision that they have been greatly prejudiced as the appellate Court had refused their prayer for permission to...
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