Court : Orissa
Reported in : AIR1957Ori39; 23(1957)CLT1; 1957CriLJ384
..... division bench which referred the question to the full bench noticed the aforesaid decision of this court but pointed out that in that decision the amendment made to the opium act by orissa act ii of 1939 was not taken into consideration and that there were sufficient grounds for referring the question to a full bench in order to examine the correctness of ..... -1932 pat 293 (a) does not therefore really arise for consideration here, but, i may point out that till the decision of the privy council in air 1939 pc 47 (f) the patna and calcutta high courts had been following the majority view that section 162 did not apply to statements of accused persons. ..... was held that an excise officer investigating an excisable offence was a police officer not only for the purpose of section 25 of the indian evidence act but also for the purpose of section 162 of the code. ..... hence neither in the patna decision, nor in the later full bench decision of the calcutta high court air 1934 cal 580 (c) was there any discussion as to whether the statement made by an accused person before an excise officer in respect of an excisable offence would also be hit by the provisions ..... bench by a division bench of this court is: 'whether a confession made to an excise officer exercising the powers of a police officer is a confession made to a police officer and is not admissible under section 25 of the indian evi. ..... of section 162 of the code of criminal procedure 1898 shall apply to the statements made by any person .....
Tag this Judgment!Court : Orissa
Reported in : AIR1957Ori130; 23(1957)CLT88; 1957CriLJ769
..... (air 1926 cal 966} (e), a division bench of the calcutta high court held:'the conditions precedent to the issue of a legal warrant, under section 46 of the calcutta police act. ..... compelled them to withdraw from the village, it was held that the refusal of the persons to accompany the inspector constituted no offence under section 19 of the police act, as the order was intended not for any purpose of police duty, hut simply that they might obtain the authority of their appointment and the necessary arms and that the refusal to accompany the inspector was not an offence, for which ..... locked and as no officer or servant of the zamindar could be found, it was broken open by the district magistrate's orders and instructions and a search was made therein by the deputy superintendent of police and the men acting under his orders.their lordships held that the district magistrate was competent to issue a search warrant as it was one of the powers of a district magistrate under the third schedule of the criminal ..... the gates to either surrender the accused persons or the arms and weapons and no opportunity was given to remove the female members residing inside the math premises; that in the course of conversation of the police party with pagla baba at no stage he used any offensive or threatening expressions; that he never said ''raktanadi bohijiba' or 'raktanadi karidia' nor did gadadhar say what had been attributed to him about ..... 1898) (section 96 of the code of criminal procedure)the officer .....
Tag this Judgment!Court : Orissa
Reported in : 105(2008)CLT570; 2008(I)OLR98; (2008)16VST472(Orissa)
..... establishment of check-post or barrier and inspection of goods while in transit-(1) if the state government consider it necessary that with a view to prevent or check evasion of tax under this act, in any place or places in the state, it is necessary so to do, they may by notification direct the setting up of a check-post or the creation of a barrier or both, at such place or places as ..... it is the further case of the petitioners that since they are not doing any business in the state of orissa, the collection of tax under the act from them is without any authority of law and the same amounts to gross abuse of power which infringes their right to carry on trade and business as guaranteed by the constitution of india under article 19(1)(g) ..... cannot be retained by the opposite parties without passing valid assessment order as provided under the act allowing set up of the said tax against determination of the actual tax liability. ..... it is further stated that the consignors of fish are not registered under the act having their fixed place of business inside the state and are not permanent residents of the state of orissa for which tax is realized from them at the entry point at the ..... in excess exercise of his power under the orissa sales tax act, 1947 (hereinafter referred to as the 'act') has resorted to forcible realization of tax on fish with penalty carried by the petitioners from andhra pradesh to west bengal or bihar at the unified check gate, girisola (hereinafter called as the .....
Tag this Judgment!Court : Orissa
Reported in : 2004(I)OLR465
..... the grounds of detention that the detenu has been persistently indulging in antisocial activities prejudicial to the maintenance of public order not only in the area under chauliaganj police station but also in the areas under madhupatna police station and that the detenu did not have any ostensible means of livelihood and earns the same by collecting money forcibly locally called 'dada bati' from the ..... by another order dated 23.9.2003 government of orissa informed the detenu that the case was referred to the advisory board under section 10 of the said act and the said board was of the view that there was sufficient cause for detention for the detenu and accordingly, government of orissa confirmed the order ..... india, the petitioner has prayed for quashing the order dated 6th august, 2003 issued by the district magistrate, cuttack under subsection (2) of section 3 of the national security act, 1980 in respect of his son sri titua @ anirudha sethi with a view to preventing him from aoting in any manner prejudicial to the maintenance of public order. 2. ..... , (1989) 3 sc 590, while dealing with a similar case under the provisions of gujarat prevention of anti-social activities act, 1985, with a view to prevent the detenu from acting in any manner prejudicial to the maintenance of public order, it was held that under section 15 of the said act, modification and revocation of the detention order by the state government shall not bar making of another detention order on fresh facts when the .....
Tag this Judgment!Court : Orissa
Reported in : 51(1981)CLT513
..... the delhi high court dissented from a decision of the calcutta high court in lic of india v. ..... this was a case in which the question of withdrawal of provident fund and gratuity was in dispute and it was decided that according to section 5 of the provident funds act, the nominee would be entitled to the provident fund deposit. ..... before the coming into force of the hindu marriage act, according to the law existing at that time, a man could marry more than one woman but he could not marry the wife of another man. ..... reliance has been placed on section 39 of the insurance act and it is contended that she being the nominee she is the only person who is entitled to draw the money and she has a right to get that property and none else. ..... but in section 39 of the insurance act, there is no such rider that it is only the nominee who has to receive the money and, if there has been any nomination, the money secured by the policy shall be paid in the event of his (assured's) death to ..... section 5 of the provident funds act contains two specific clauses which are absent in section 39 of the insurance act. ..... this court had an occasion to consider the position of a nominee under sub-section (6) of section 39 of the insurance act. ..... reliance was placed on sub-sections (1), (5) and (6) of section 39 of the act. ..... there is no non obstante clause or the term 'exclusion of others ' in section 39 of the insurance act. .....
Tag this Judgment!Court : Orissa
Reported in : I(1998)ACC307; 1999ACJ858; 84(1997)CLT851
..... therefore, in order to fix the liability on the insurance company to pay the compensation awarded under section 92-a of the act, the tribunal, in addition to deciding as to whether the vehicle involved in the accident was covered by an insurance policy, has to decide as to whether prima facie the risk was covered by the insurance ..... question which arises for consideration in this appeal is whether at the stage of consideration for interim award under section 140 of the act the tribunal is required to examine plea of any breach of the condition of the insurance policy or not. mr. ..... no doubt a detailed inquiry or taking of evidence is not contemplated at the stage of section 140 of the act, but still the tribunal is required to make a summary enquiry to arrive at prima facie satisfaction of existence of the basic ..... appearing for the claimants has contended that at the stage of compensation under section 140 of the act, the tribunal is not required to go into the question of any alleged breach of condition. ..... the insurance company raised an objection that under the motor vehicles act a minor is not entitled to get a driving licence and accordingly is not authorised to drive any motor ..... considering the various provisions of chapters x and xi of the motor vehicles act, 1988, the view taken by the full bench of the karnataka high court in united india insurance company's case, 1990 acj 757 (karnataka), appears to be just and ..... mallick, 1993 acj 934 (calcutta);(ii) united india insurance co. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1994Ori46
..... offerings, fees and other receipts in cash or in kind received from the members of the public, their lordships were of the view that there can be no manner of doubt that the act does not affect even the rights, privileges and perquisites of sevaks.this decision, therefore, is clear and unambiguous language tends to preserve the rights and privileges and perquisites of the sevaks which ..... nijogs and such other persons connected with the seva puja and management of the temple of lord jagannath, 'puri shri jagannath temple (administration) act, 1952' (orissa act xiv of 1952) (hereinafter called 'the 1952 act) was enacted and became operative with effect from 31st july, 1951 and record of rights consolidating and recording the rights and duties of different ..... supra) would operate as res judicata and, therefore, it is not available to be argued that withdrawal of their right to receive a portion of 'bheta' and 'pindika' by the amendment of the act impugned in this writ application would amount to interference with the religious rites and performances in violation of the guarantee under articles 25 and 26 of the constitution of india.15. ..... as we have seen, deprivation of property by confiscation is part of the sovereign police power of the state and subserves a public purpose -- to deter people from ..... referring to calcutta gas company case, air 1962 sc 1044, the learned additional government advocate argued that the power to legislate is given to the appropriate legislatures by article .....
Tag this Judgment!Court : Orissa
Reported in : (2008)106CALLT192(NULL)
..... purpose of levying iax on the lease rental against the nil return filed by the petitioner, the assessing officer placed reliance on the explanation to section 2(g)(iv)(a)(i) of the orissa sales tax act, 1947 (hereinafter, 'ost act') which stipulates that the sale or purchase of goods shall be deemed to take place inside the state if the goods are within the state at the relevant time.7. ..... it is also argued that if the said erected and commissioned boiler is regarded as immovable property, then, no tax under section 2(g) of the ost act can be charged on the lease rentals, because tax can only be charged on the transfer of right to the use of goods and not in respect of lease of ..... but then if the said erected, commissioned boiler is regarded as immovable property, no tax under section 2(g) of the ost act can be charged on the lease rental, as tax can only be charged on transfer of right to use goods and not in respect of lease of ..... classic's case (supra) the company was a registered dealer under andhra pradesh general sales tax act and cst act, 1956 and was carrying on business of hiring out machinery, plant and equipments for rent. ..... officer, companies district-i, calcutta, reported in : [1961]41itr191(sc) , wherein it was held as under:it is well-settled however that though the writ of prohibition or certiorari will not issue against an executive authority, the high courts have power to issue in a fit case an order prohibiting an executive authority from acting-without jurisdiction. .....
Tag this Judgment!Court : Orissa
Reported in : [1961]12STC821(Orissa)
..... sub-section (2) lays down that every dealer to whom sub-section (1) does not apply shall be liable to pay tax under the act on sales which have taken place in orissa with effect from the quarter immediately following the period not exceeding twelve months during which his gross turnover on sales which have taken place in orissa ..... member, sales tax tribunal, orissa, under sub-section (1) of section 24 of the orissa sales tax act (orissa act xiv of 1947) :whether in the facts and circumstances of the case, assessment for the quarter ending on 31st march, 1950, in respect of sales in an additional place of business of a dealer liable under section 4(1) and registered under the orissa sales tax act, 1947, can be declared illegal for the reason that the provisions of sub-section (5) of section ..... the tribunal was of opinion that the taxing authority had misapplied section 4(5) of the act, inasmuch as this provision was added to the main act by the amending act of 1951 and came into force on 26th november, 1951, which has no retrospective ..... 4 of the said act came into force subsequent to that periodthe above question arises under the following circumstances. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1952Ori215; 18(1952)CLT75
..... and a member of the orissa legislative assembly, and suggested (though not expressly) that on account of influence of sri dinabandhu sahu the magistrate as well as the sub-inspector of police acted in this unusual manner obstructing the due execution of process by the civil court process-server. ..... the place of occurrence is in the heart of cuttack town in close proximity to the law court and to the police office and there could be no question of non-availability of sufficient force to assist the process-server in the discharge of his ..... section 23 of the police act. ..... if the magistrate and the sub-inspector of police had acted in good faith under a mistaken view of their statutory powers i would have treated the whole incident ..... also copies of the depositions in a connected criminal case of the sub-inspector of police sri shankar charan sahu and the judgment-debtor hrudananda sahu. ..... but where there is no promulgation at all the sub-inspector of police need not have shown excessive 7,eal in coming to the rescue of the ..... 107 of 1950 and after examining the deputy superintendent of police and getting certain documents marked as exhibitsforwarded his report to this court along with important papers connected with the proceedings under section 144, ..... the net result of the action of the sub-inspector of police was the release of the judgment-debtor from the custody of the civil court process-server and the facility afforded to him to reach his home thereby preventing the process-server from .....
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