Orissa Court July 1995 Judgments
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Commissioner of Income-tax Vs. R.N. Mishra
Court: Orissa
Decided on: Jul-07-1995
Reported in: 1995(II)OLR243
1. This is a reference at the instance of the Commissioner of Income-tax, Orissa, raising the following question :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in directing the Income-tax Officer to allow the claim of the assessee to bring forward the unabsorbed depreciation determined in the earlier years and set off against the income of the year under consideration although such unabsorbed depreciation was apportioned in the past among the partners and was allowed to be adjusted against their other incomes in terms of Section 32(2) of the Income-tax Act, 1961 ?'2. The facts reveal, inter alia, that the assessee is a registered firm. The assessment year is 1979-80. In the immediately preceding assessment year, unabsorbed depreciation was apportioned amongst the partners of the assessee-firm and was allowed to be adjusted against their other incomes in terms of Section 32(2) of the Income-tax Act, 1961. In the assessment year under considerati...
Bhagaban SwaIn and Bishnu Harapal Vs. State
Court: Orissa
Decided on: Jul-07-1995
Reported in: 1995(II)OLR399
A. Pasayat, J.1. These two appeals are interlined being directed against the Judgment of conviction and sentence passed by the learned Additional Sessions Judge, Jeypore in S.C. No. 86 of 1992. Bhagaban Swain (appellant in Crl. A. No. 333 of 1993) and Bishnu Harpal (appellant in Jail Crl. A. No.344 of 1993), hereinafter referred to as the 'accused', by name faced trial on the accusation of having committed an offence punishable under Section 20(b)(i) of the Narcotic Drugs and Psychotropic Substances Act, 1985 (in short, 'the Act') for allegedly possessing and transporting 1.25 quintals of ganja.2. Sans unnecessary details, prosecution case as unfolded during trial is as follows :On the early hours of 15-6-1992, Shri S.C. Mallik (PW 4), Officer-in-charge of Chitrakonda Police Station while performing patrol duty along with Sub-Inspector Shri N. C. Barik (PW 1) and other constables found a car bearing registration No. ATV 1260 coming from Sileru side. On suspicion, PW 4 detained the said...
Madan Kandi Vs. State of Orissa
Court: Orissa
Decided on: Jul-07-1995
Reported in: 1996CriLJ227
A. Pasayat, J.1. In this appeal the order of conviction recorded and sentence awarded by the learned Chief Judicial Magistrate-cum-Assistant Sessions Judge, Puri, and confirmed by the learned Sessions Judge, Puri is under challenge.2. Accusations which led to the trial of petitioner Madan Kandi (hereinafter referred to as the 'accused') essentially are as follows:On the basis of information lodged by informant Charu Chandra Biswal (PW4) that in the night of 10/11-4-1988 dacoity was committed in his house by the accused and four others, law was set into motion. The informant alleged that while he was sleeping in the inner court-yard of his house with his wife and two sons, late in the night the culprits entered inside the house, assaulted the inmates and tied hands of some of them. They were threatened with assault initially and subsequently in fact they were assaulted by knife and lathi. Out of fear, wife of the informant handed over keys to the culprits. Hearing their shouts, the info...
Gaya Prasad Bhoi and anr. Vs. Loknath Budhia Bhoi and anr.
Court: Orissa
Decided on: Jul-06-1995
Reported in: AIR1996Ori44
ORDERA. Pasayat, J.1. Decision of learned District Judge, Sambalpur holding that the appeal filed by the petitioners was not maintainable in terms of Section 384 of the Indian Succession Act, 1925 (in short, the 'Act') is the subject-matter of challenge.2. A brief reference to the factual aspects is necessary for disposal of the application under consideration.Loknath Budhia, opposite party No. 1 in the present proceeding filed an application styled as one under Section 372 of the Act for grant of certificate in his favour to receive the amount mentioned in the schedule, claiming to be the son and legal heir of Kailash Chandra Bhoi (hereinafter referred to as the 'deceased'). The application was registered as Misc. Succession Case No. 25 of 1993 in the Court of learned Subordinate Judge (presently Civil Judge, (Senior Division), Sambalpur. Prior to the filing of application under Section 372 of the Act, an application had been filed before the Tahasildar, Lakhanpur for grant of a legal...
The Divisional Manager, Oriental Insurance Co. Ltd. Vs. Suresh Chandra ...
Court: Orissa
Decided on: Jul-06-1995
Reported in: 1996ACJ1203; AIR1996Ori69
A. Pasayat, J.1. In this appeal under Section 173 of the Motor Vehicles Act, 1988 (in short, the 'Act') quantum awarded by theThird Motor Accidents Claims Tribunal, Puri (in short, the 'Tribunal') is the subject-matter of challenge.2. Factual position is almost undisputed, and therefore detailed reference to it is unnecessary.On 16-3-1988 there was a vehicular accident wherein a mini truck bearing registration No. ADN 7686 was involved. Suresh Chandra Behera (hereinafter referred to as the 'claimant') sustained injuries on account of the accident. He was hospitalised for some time in G.B.S. Hospital, Khurda. On account of the accident he could not continue his job in Khurda Spinning Mill where he was working as a dropper. A claim of Rs. 1,00,000/- was made. Considering the evidence of witnesses and materials on record, the Tribunal awarded Rs. 62,980/-. Since the vehicle was insured with the Oriental Insurance Co. Ltd. (hereinafter referred to as the 'insurer'), the Tribunal directed t...
Divisional Manager, New India Assurance Co. Ltd. Vs. Sanatan Tarai and ...
Court: Orissa
Decided on: Jul-06-1995
Reported in: 1996ACJ579; (1997)IIILLJ459Ori
A. Pasayat, J.1. The only point urged in this appeal under Section 30 of the Workmen's Compensation Act, 1923 (in short, the 'Act') relates to entitlement of Respondents 1 to 3 (hereinafter referred to as 'claimants') to compensation.2. Factual position is almost undisputed and in essence is as follows:One Sanatan Tarai (hereinafter referred to as 'deceased') lost his life in an automobile accident on June 5, 1993 wherein a vehicle bearing registration No. ORY 715 belonging to Md. Sahab Uddin (hereinafter referred to as 'owner') was involved. Deceased at the time of accident was employed as helper and accident occurred in course of and out of his employment. The deceased was getting Rs. 900/- per month as his wages and was 20 years of age. The vehicle was subject matter of insurance with the appellant New India Assurance Co. Ltd. (hereinafter referred to as the 'insurer'). Claim was lodged by the claimant in the premises that they were entitled to compensation as they depended on the d...
National Insurance Company Ltd., Baripada Branch Vs. Anand and Ananda ...
Court: Orissa
Decided on: Jul-05-1995
Reported in: 1997ACJ196
P.C. Naik, J.1. The Second Motor Accident Claims Tribunal (Northern Division) Sambalpur, Camp at Koonjhar passed an award of Rs.68,000/- in favour of the claimants and against the owner and insurer. Aggrieved with the award, the Insurance Company has filed this appeal.2. On 21-3-1981, the claimant (Respondent No. 1) was knocked down by a tempo bearing registration No. ORJ 3214. As a result of the accident, he sustained fracture of his left leg and right foot. In spite of treatment his right foot could not be saved and has to be amputated. Alleging that the accident was due to rashness and negligence of the tempo driver, the claimant claimed Rs. 1,50,000/- as compensation from the owner and alleged insurer of the vehicle.3. The owner denied its liability stating that his vehicle was not involved in an accident. A plea of limitation was also raised. He also pleaded that as his vehicle was insured, the liability, if any, was to be saddled on the insurer.The Insurance Company (appellant) d...
Ramkumar Agarwala Vs. State of Orissa
Court: Orissa
Decided on: Jul-04-1995
Reported in: 1995(II)OLR429
R.K. Dash, J.1. The appellant stood charged under Section 7 of the Essential Commodities Act, 1955 ('Act' for short) for contravening Clause 3 of the Orissa Rice and Paddy Control Order, 1965 (hereinafter referred to as 'Control Order'). Upon trial learned Special Judge. Sundargarh held him guilty of the charge and accordingly convicted and sentenced him to undergo simple imprisonment for a period of six months. It is against this order of conviction and sentence that the present appeal has been filed. 2. In short the prosecution case was that on 11-6-1983 the Inspector of Supplies, PW 1 along with either officials made a surprise check to the shop-cum-godown of the appellant and found 33 Qtls. boiled rice to have been stored. On being asked the appellant could not produce any Iicence for storage of rice more than 10 Qtls. as required under the Control Order. So the aforesaid quantity of rice was seized under seizure list Ext. 1 and then left in the custody of the 'appellant on his exe...
Rabindra Behera Vs. Sridhar Samantray and ors.
Court: Orissa
Decided on: Jul-04-1995
Reported in: 1996CriLJ832; 1995(II)OLR433
R.K. Dash, J.1. The petitioner was the complainant and the opposite parties being the Police Officers were the accused persons in Complaint Case No. 126 of 1991 of the Court of the Judicial Magistrate, First Class (Rural), Cuttack. The case was initiated for the offences under Sections 323, 342, 294 and 504 read with Section 34, IPC. Since the accused persons were the Officer-in-charge, ASIs and Constable of Baranga P. S. after filing of the complaint, the Magistrate held inquiry under Section 202. Cr PC and on conclusion thereof took cognizance of the offences under Sections 323, 294, 504 and 342 read with Section 34, IPC and issued summons to the accused persons. In response to the summons, the accused persons filed a petition under Section 205, Cr PC to dispense with their personal attendance which was accordingly allowed. The case suffered a few adjournments. However, on 21-11-92 the complainant being ready for hearing filed Hazira of one witness. Since the accused persons were abs...
Orissa Forest Corpn. Vs. Addl. Collr. of C. Ex. and Cus.
Court: Orissa
Decided on: Jul-04-1995
Reported in: 1995(80)ELT277(Ori)
R.K. Patra, J.1. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner M/s. Orissa Forest Corporation seeks quashing of the order, dated 29-12-1989 made by the Additional Collector, Central Excise and Customs, Bhubaneswar - Opposite Party No. l levying Central Excise duty amounting to Rs. 4,665.83 on wooden railway sleepers and sawn sizes manufactured and removed during the period from 1-4-1986 to 2-4-1986. The said order is at Annexure-1.2 The petitioner has a Saw Mill called M/s. Jagannathpur Saw Mills at Jagannathpur, P.O. : Jeypore, District-Koraput. On the allegation that it manufactured and cleared/removed excisable goods i.e. wooden railway sleepers and sawn sizes without payment of Central Excise duty, the petitioner was issued notice to show cause as to why necessary Excise duty shall not be levied on it. Pursuant to the notice, the petitioner filed its reply contending, inter alia, that railway sleepers and sawn sizes are not excisable goods...
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