Orissa Court November 1994 Judgments
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Gangadhar Behidar Vs. State of Orissa
Court: Orissa
Decided on: Nov-21-1994
Reported in: 1995CriLJ2441
R.K. Patra, J.1.The petitioner and two of his associates were tried on charges under Sections 149/307, 149/323 and 380/34 of Indian Penal Code (for short, 'IPC'), in Court of the Assistant Sessions Judge, Sambalpur. The learned Trial Judge acquitted petitioner's associates under Section 232, Cr. P.C. He did not find the petitioner guilty of the offences under Sections 149/323 and 380/34 of IPC. The petitioner was, however, found guilty under Section 307 of IPC and convicted thereunder. He was sentenced to undergo rigorous imprisonment for three years. Against the said conviction and sentence, the petitioner preferred appeal before the learned Sessions Judge, Sambalpur which ended in dismissal. Hence this revision.2. While admitting, this revision, this Court by order dated 20-7-1987 issued notice to the petitioner calling upon him to show cause as to why the sentence shall not be enhanced._____________________________________________________________________________________________'1. O...
Commissioner of Income-tax Vs. Builders Union
Court: Orissa
Decided on: Nov-17-1994
Reported in: [1995]211ITR993(Orissa)
G.B. Patnaik, J. 1. The Income-tax Appellate Tribunal on an application being filed under Section 256(1) of the Income-tax Act has referred the following two questions to be answered by this court :'(i) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in directing the Income-tax Officer to estimate profit at 12.5 per cent. of the principal amount of the award in case the arbitrator has taken into account the extra claim for expenditure incurred by the assessee in the execution of the extra work carried out in the earlier assessment year (ii) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that the pre-award interest component of the amount was not taxable ?' 2. The short facts leading to the order of the Tribunal referring the two questions may be briefly stated.3. The assessee had executed some civil contract under the Government during the financial years 196...
Agrawal Graphite Industries and ors. Vs. State of Orissa and ors.
Court: Orissa
Decided on: Nov-17-1994
Reported in: 2001(I)OLR498
G.B. Patnaik, J.1. The petitioners, who are the Mine owners of Graphite Mines in the State of Orissa have assailed the legality of the orders dated 12.9.1990 and 14.12.1990 annexed an Annexures 4 and 6, and have also challenged the constitutional validity of the Orissa Minerals (Prevention of Theft, Smuggling and Other Unlawful Activities) Act, 1988, (hereinafter referred to as 'the Act'). But in course of hearing of the writ application Mr. Das appearing for the petitioners did not challenge the constitutional validity of the Act and contended that the provisions of Act on 4 of the Act will have no application to the petitioners as possession, storage, sell and dealing with the minerals by the petitioner are governed by the Mines and Minerals (Regulation and Development) Act, 1957, a law made by the Parliament on the subject. The correctness of the aforesaid submission depends upon an interpretation of Sections 3 and 4 of the Act which are quoted hereinbelow in extenso :'3. Act not to...
Rameswar Prasad Sharma Vs. State
Court: Orissa
Decided on: Nov-17-1994
Reported in: 1995CriLJ1525
A. Pasayat, J. 1. Petitioner faced trial before the learned Sub-divisional Judicial Magistrate, Anandapur (in short, 'SDJM) on the accusation that he had exposed Buta dal for sale which on analysis by the Public Analyst was found to be adultered to attract culpability under the provisions of Prevention of Food Adulteration Act, 1954 (in short, the 'Act'). 2. In a nut shell the prosecution case is as follows: On 25-6-1984, at about 10.30 a.m. the Food Inspector Anandapur (PW. 3) inspected the grocery shop of the petitioner at village Jarada where edible oil, spices, dal etc. meant for human consumption were exposed for sale. Suspecting the Buta dal kept for sale to be adulterated, the Food Inspector served notice on the accused-petitioner expressing his intention to take sample to be examined by Public Analyst, purchased 750grains of Buta dal and paid its price. The sample collected was divided into three equal parts and each part was kept in clean and dry bottle, and after properly sea...
Balabhadra Prasad Das and anr. Vs. State of Orissa
Court: Orissa
Decided on: Nov-17-1994
Reported in: 1995CriLJ1284
ORDERA. Pasayat, J. 1. In this application under Section 482 of the Code of Criminal Procedure, 1973 (in short, the 'Code') a prayer has been made by Balabhadra Prasad Das and Smita Das, petitioner Nos. 1 and 2 respectively, for quashing the proceeding in G. R. Case No. 676 of 1993 pending in the Court of Sub-divisional Judicial Magistrate, Balasore. 2. Background facts as portrayed by them are as follows: First information report was lodged by Shri Manmohan Panda (opposite party No. 3 in this application) alleging that while petitioner No. 2 had gone to appear at the Final M. A. Examination in K. K. S. Women's College, Balasore, she was kidnapped by force and enticed by deceitful means by petitioner No. 1 and was forcibly taken away with ulterior intention and was secretly and wrongfully confined. It was further alleged that the kidnapping and wrongful confinement had taken place under the abetment of petitioner No. 1's father Kunja Behari Das and younger brother her and husband. The ...
Commissioner of Income-tax Vs. Durga Kumar Nanda
Court: Orissa
Decided on: Nov-15-1994
Reported in: [1995]211ITR639(Orissa)
1. On an application being filed under Section 256(1) of the Income-tax Act, 1961, by the Department, the Tribunal has referred the following question for the opinion of this court :'1. Whether, on the facts and circumstances, the Income-tax Appellate Tribunal was justified in holding that the assessee was entitled to standard deduction under Section 16(i) from the remuneration received as director ?' 2. The assessee is a director in Durga Films Trade Private Limited. He received certain remuneration from the company. Treating that remuneration as salary, he claimed the standard deduction under Section 16(i) of the Income-tax Act. The Income-tax Officer negatived the assessee's contention and assessed the same treating to be an income from other sources. The assessee carried the matter in appeal and the appeal having been dismissed, the assessee preferred a second appeal before the Tribunal. The Tribunal, however, came to the conclusion that the relationship between the director and th...
Trilochan Dandsena and anr. Vs. State of Orissa and ors.
Court: Orissa
Decided on: Nov-14-1994
Reported in: 1995(I)OLR75
V.A. Mohta, C.J. 1. In this writ petition under Articles 226 and 227 of the Constitution, the Full Bench is called upon to record an answer to the following question:-- 'Whether the petitioners, who were in possession of the land in question from 25-3-1961 under an unregistered sale deed though the value of the land was Rs. 1,400/- and thereafter another registered sale deed was executed between the same vendor and vendee on 11-11-1967 without prior permission of the competent authority under Section 22 of the Act, though the vendor was a Scheduled Tribe member and vendees were Non-Scheduled Tribe Members, who continued in possession from the date of the unregistered sale deed, have perfected their title by adverse possession. In other words, whether the second registered sale deed inbetween the parties which was also void ab initio interrupted continuance of the adverse possession which started from 25-3-1961.' 2. Basic factual background is: Linga Bariha (O. P. No. 5) -- a Scheduled ...
Oil India Ltd. Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Nov-14-1994
Reported in: (1995)123CTR(Ori)46
G.B. Patnaik, J.1. The Income-tax Appellate Tribunal has referred the following two questions for the opinion of this court which arises out of the second appellate order of the Tribunal :1. '(i) Whether, on the facts and in the circumstances of the case, the income-tax borne by Oil India Limited in respect of contracts with non-resident is not taxable as income of the non-resident ? (ii) If the answer to question No. (i) is in the negative, whether the entire or ten per cent. of tax borne by Oil India Limited should be taken as income of the non-resident considering the provisions of Section 44BB and other sections of the Income-tax Act, 1961 ?'2. The aforesaid two questions arise under the following circumstances. Nowsco Well Services Ltd., a non-resident firm, had entered into an agreement with Oil India Limited, in connection with mineral oil exploration activity in the Mahanadi basin. Under the contract, the Indian firm, namely, Messrs. Oil India Limited, had undertaken the liabil...
Commissioner of Income-tax Vs. Draupadi Pvt. Ltd.
Court: Orissa
Decided on: Nov-11-1994
Reported in: (1995)125CTR(Ori)271; [1995]211ITR593(Orissa)
G.B. Patnaik, J. 1. On an application being filed under Sub-section (2) of Section 256 of the Income-tax Act, 1961, at the instance of the Revenue, this court has formulated the following question and called upon the Revenue to make the statement of case. The question formulated was ;'Whether the building has been validly transferred to the assessee and in case of invalidity of transfer whether the assessee is liable to be answered for the income derived from it ?'2. But after hearing Mr. Ray, learned standing counsel for the Department and on a scrutiny of the order of the Tribunal, we think it appropriate to reframe the question which arises for consideration as the question formulated is not proper and the question reframed by us is :'Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in allowing the claim of the assessee for grant of depreciation in respect of Draupadi Talkies and Draupadi Ice Factory?'3. The two premises belong to one Prabhat Cha...
Suchitra Chhotray Vs. Prajeev Kumar Chhotray and anr.
Court: Orissa
Decided on: Nov-11-1994
Reported in: I(1995)DMC617
A. Pasayat, J.1. Challenge in this application is to the order dated 20.9.1994, passed by learned Judge Family Court, Cuttack in Civil Proceeding No. 178 of 1994, refusing prayer of the present petitioner to advance the date, and to pass an order relating to custody of the child. Learned Judge, Family Court did not accept the prayer to advance the date, because originally the case was posted to 23.11.1994 with the following reasons and observations :'The mother of the child is present today, she says that the child was under her and her husband's custody in Bombay in May until 12th June, 1994. Now the child is not with her mother. Due to disputes the young couple are living separately. The lady is Arts Graduate from Utkal University of 1986, and her husband is a Graduate and now working as Regional Sales Manager, Ramington, Cuttack. The petition of the lady opposite party filed today for advancing the case and to pass necessary orders is of not so urgent in nature in view of multiplici...
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