Court : Orissa
Reported in : AIR1995Ori244
..... 4 of the bankers' books evidence act, 1891 (hereinafter referred to as the 'bankers' act') it is submitted that the certified copy of the ledger account establishes primary liability of defendant no. ..... the original entries alone under section 34 of the evidence act would not be sufficient to charge any person with liability and as such copies produced under section 4 of the bankers' act obviously cannot charge any person with liability. ..... section 61 of the evidence act deals with proof of contents of documents and provides that the contents of documents may be proved either by primary or by secondary evidence. ..... it is to be noticed that the adjudication relating to signature is dealt with in section 67 of the evidence act. ..... 1, and the same having been maintained in regular course of business is admissible under section 34 of the indian evidence act, 1872 (in short, the 'evidence act') and can only be used as a piece of evidence corroborating any substantive evidence on record indicating liability if any. ..... - subject to the provisions of this act, a certified copy of any entry in a banker's book shall in all legal proceedings be received as prima facie evidence of the existence of such entry, and shall be admitted as evidence of the matters, transactions and accounts therein recorded in every case where, and to the same extent as, the original entry itself is now by law admissible, but not further or otherwise. ..... section 4 of the bankers' act reads as follows: '4. .....
Tag this Judgment!Court : Orissa
Reported in : 53(1982)CLT552
..... for acceptance of certain documents, namely, statement of accounts with certificate under the bankers' books of evidence act and certain cash credit pay-in-slips of different dates as additional evidence, petitioner's case was that on 18-9-76 while the case was taken up for hearing, it ..... cases where even though the court finds that it is able to pronounce judgment on the state of record as it is, and so it cannot strictly say that it requires additional evidence 'to enable it to pronounce the judgment, it still considers that in the interest of justice something which remains obscure should be filled up so that it can pronounce its judgment ..... the observations, contained in the various decisions, referred to above, indicate that the provisions of clause (b) can be resorted to notwithstanding the fact that the facts of the particular case do not satisfy the requirements ..... choudhuri sarfaraz-un-zaman (air 1972 all 515) and contended that a decision to admit additional evidence under rule 27 (1) (b) can as well be taken before hearing of the appeal and consideration of such question need not be contemporaneous with ..... under rule 27 (i), the appellate court has the power to allow additional evidence not only if it requires such evidence 'to enable it to pronounce judgment', but also for ..... extended the rule laid down in arjan slngh's case (air 1951 sc 193), namely, that even if the court is able to pronounce the judgment, still in the interest of justice it can receive additional evidence .....
Tag this Judgment!Court : Orissa
Reported in : AIR2003Ori81
..... the ledger folio of the bank maintained in due course of business, enjoys a protection under the bankers books of evidence act, 1991, and certified extracts of account must be admitted as prima facie evidence of the fact that the amounts mentioned therein are correct and no further evidence is necessary see air 1974cal 151, united india bank ltd. v. g. c. ..... the basic principle of the negotiable instruments act (hereinafter referred to as 'the act') is that the parties to the instrument should be held bound by the terms of the instrument.section 26 of the act stipulates that every person capable of contracting, according to the law to which he is subjected, may bind himself and be bound by the making, drawing, acceptance, endorsement, delivery and negotiation of a promissory note, bill of exchange or cheque.section 27 of the act deals with the case of agency and provides that every ..... it is made clear in the section that a general authority to transact business and to receive and discharge debts does not confer upon an agent the power of accepting or endorsing bills of exchange so as to bind his principal. ..... singhara, mr, pangari submits that the suit on the basis of a promissory note against defendant-respondents 2 to 5 was barred by law or limitation and no provision of the contract act or agreement could override the law of limitation. mr. ..... such liability shall, however, extend to their individual shares in the company as existed on the date the loan was sanctioned and availed. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1964Ori46; 29(1963)CLT499; 1964CriLJ339
..... it is not enough to establish facts which give rise to a suspicion and then by reason of section 106 evidence act to throw the onus on the accused to prove his innocence.the onus of proving the guilt of the accused still rests on the prosecution as in all other criminal charges. ..... in support of its stand on burden as aforesaid, the prosecution relies on section 106 of the evidence act which reads as follows:'106. ..... thus section 106 of the evidence act is not intended to relieve the prosecution of its initial burden of proof which is fundamental in criminal jurisprudence ..... verification certificate recorded by the officer in charge of the nizarat d/- may 1, 57, -- purporting to certify that he was satisfied that the cash balance in band of the nazir on the date of verification corresponds with the balance as per cash book, -- is not helpful because it is possible that the cash in band which was physically shown by the nazir to the checking officer were monies of the election department. ..... -- whoever, being in any manner entrusted with property, or with any dominion over property in his capacity of a public servant or in the way of his business as a banker, merchant, factor, broker, attorney or agent, commits criminal breach of trust in respect of the property, shall be punished with imprisonment for life, or with imprisonment of either description, for a term which may extend to ten years, and shall also be liable to fine. ..... the relevant provisions of the indian penal code are these:'405. .....
Tag this Judgment!Court : Orissa
Reported in : 78(1994)CLT546; 1994CriLJ3818
..... petitioner (also referred to as the 'accused') questions his conviction for an offence punishable under section 409 of the indian penal code, 1860 (in short, 'ipc') and sentence of two years rigorous imprisonment and to pay a fine ..... many relevant records like bank statement, cheque issue register, cheque book and cash book which would have reflected true and correct position were not tendered as evidence. ..... as a rule, duties of such persons are of highly confidential character, involving great powers of control over property entrusted to them; and a breach of trust of such persons may often induce serious public and ..... section 409 classes together public servants, bankers, merchants, brokers, attorneys and ..... attested signature of accused on the back side of the cheques, does not arise, no explanation whatsoever is offered for non-production of the cash book, cheque issue register, cheque book, counterfoils of cheques issued and bank statement. p. w. ..... in order to bring a case within compass of section 409, it is necessary to show that property was entrusted to a public servant, and that he accepted property entrusted, being in his public capacity required or authorised to ..... section 409 consists of any one of the positive acts, namely, misappropriation, conversion, user, or disposal of property, by any person belonging to one of the category of persons enumerated in the section ..... otherwise, in accepting property he acts as a mere volunteer, is not entrusted with it in his capacity as a .....
Tag this Judgment!Court : Orissa
Reported in : AIR1954Ori124
..... of the instrument having been dishonoured and section 98 is an exception to section 93 making provisions for the cases in which the holder is not bound to give notice.if indeed the plaintiff bases his case on the liability of the defendants for the instrument having been dishonoured he is bound to give previous notice to the drawer and further if he takes up the plea that notice was not necessary under the circumstances as provided in section 98 of the act it is for him to prove any of the ..... issue, and the drawer or person on whose account it is drawn had the right, 'at the time when presentment ought to have been made, as between himself and the banker, to have the cheque paid and suffers actual damage through the delay', he is discharged to the extent of such damage, that is to say, to the extent to which such drawer or person is a creditor of the banker to a larger amount than he would have been if such cheque had been paid. ..... the significant words in the section are 'the drawer..........at the time when presentment ought to have been made as between himself and the banker 'to have the cheque paid and suffers actual damage'. ..... 1 had sufficient credit in the bank at the time, evidence was led on his behalf by exhibiting the counterparts of the cheque-book in his possession (ext. .....
Tag this Judgment!Court : Orissa
Reported in : 84(1997)CLT221; [1998]94CompCas637(Orissa)
..... of money standing to the credit of the account of the accused persons was insufficient to honour the same, but for the reason that the accused persons instructed their banker to stop payment and in that view of the matter the provisions of section 138 of the act having no application to the facts and circumstances of the case, the court in order to prevent abuse of the process of the court should quash the whole proceeding ..... on satisfying these conditions the drawer of the cheque will be deemed to have committed an offence under the section, subject to the provisions contained in the proviso with which we are not concerned in the present case since there is no dispute about the ..... consensus of judicial opinion in the matter of quashing a criminal proceeding in exercise of inherent power is that such power should be exercised very sparingly and with circumspection and that too in the rarest of rare cases and the court will not be justified in embarking upon an enquiry as to the reliability of the ..... disputes the defence plea as aforesaid, this court should be slow to interfere with the impugned order of takingcognizance leaving the whole matter to be decided by the trial court on the basis of the evidence to be adduced by the parties.6. ..... dilatory in nature, in order to ensure promptitude in remedy against the defaulter the amendment in the act was brought in by providing a criminal liability and, therefore, sections 138, 139, 140, 141 and 142, were brought in the statute book. .....
Tag this Judgment!Court : Orissa
Reported in : [1956]29ITR76(Orissa)
..... and, therefore, by an order of remand asked the income-tax officer to enquire and report about the allegations of the assessee contained in his statement, exhibit f (printed at page 250 of the paper book) in which the assessee claimed that the estate had been actively adopting for decades a progressive forest policy an had done a lot of spade-work such as cultivation, settlement and demarcation of boundaries, prevention of ..... maharaja pratap udai nath which arose under the bihar agricultural income-tax act, the court accepted the contention for the assessee that the land from which the income of banker, lakhar and phalkar was derived was not used for agricultural purposes, as they were ..... on appeal, by the assessee, the appellate assistant commissioner also took the view that there was no evidence that any cultivation or tilling had been done periodically, and that the forest being a spontaneous growth the income made by the ..... us for opinion is : 'whether the market value of paddy received by the assessee as rent in kind should be the market value at calcutta for the purpose of computing the income under the provisions of rule 23 of the indian income-tax rules.'5. ..... income from the sale of forest trees growing on land naturally, and without the intervention of human agency, even if the land is assessed to land revenue, is agricultural income within the meaning of section 2(1)(a) of the indian income-tax act, and as such exempt from taxation under section 4(3)(viii) of the act. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori15; 18(1952)CLT301
..... we accordingly refer this case back to the appellate tribunal under section 66 (4) of the act for submission of a supplementary statement of the case at an early date.mohapatra, j.5 ..... we may notice that the questions, as to whether on the evidence there has been receipt of income at one place or other, have been raised on reference in a number of reported cases to which our attention has been drawn ..... the facts that the cheques were drawn on a hank in british india or that they were sent for collection through a secunderabad banker of the assessee though relevant, are not conclusive. ..... ) entrusted these cheques to their bankers for collection, they did so merely treating these cheques as provisional and conditional payment and not as absolute ..... question here is whether on certain evidence and facts, (on? ..... 3 of the printed paper-book, certain amounts received during the accounting year by the assessee as commission, from some of the parties for whom it was doing business, was income that accrued, arose or was received in british india ..... 3 of the paper book goes, we do not gather that any facts which give rise to a case ofincome 'accruing or arising' within british india have been stated and learned counsel for the income-tax commissioner has not been ..... 2 of the paper-book.two objections have been raised at the outset by counsel for the assessee as follows: (1) the question as to whether the income accrued or arose, within british india, was not dealt with by the income-tax appellate .....
Tag this Judgment!Court : Orissa
Reported in : 2009(II)OLR247
..... he had lost his cheque book which he had intimated to his banker vide affidavit and had closed his account.4 ..... however, on the question of sentence by taking a liberal view this court, in exercise of inherent power, modifies the same and sentences the petitioner to pay a fine of rs.5000/- in default to undergo s.i ..... during trial, the legal assistant admitted such fact in his evidence while being examined as p.w.1 and proved the authorization letter issued in his favour, which was marked as ext. 10 ..... the complainant presented the said cheques for clearance with his banker, but the same were dishonoured due to insufficient fund in the account of the accused- ..... the decisions cited by the parties and provisions of law. ..... lastly, he submitted that the complaint had not been filed in time and notice was not issued within the stipulated period, as provided under section 138 of the n.i. ..... the complaint is in the name of the payee and is in writing, it has to be held that the requirements of section 142 of the n.i. ..... it is, therefore, evident that the complaint is in the name and on behalf of the ..... further submitted that there was due compliance of section 142 of the n.i. ..... learned j.m.f.c, who tried the case, by his judgment dated 12.11.2003 convicted the petitioner under section 138 of the n.i. ..... act are ..... act ..... act, sent advocate's notice dated 25.04.2002 by registered post with a.d ..... act, as the notice was served and the complaint filed within the stipulated time ..... act ..... act and sentenced him to undergo s.i .....
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