Judgment Search Results Home > Cases Phrase: calcutta police act 1898 Court: orissa Page 13 of about 2,896 results (0.059 seconds)

Bama Jena and anr. Vs. the State

Court : Orissa

Reported in : AIR1958Ori106; 1958CriLJ657

..... commission of dacoity.the leading decision in favour of this view is in re dhyani gope, air 1947 pat 205 (c) where a division bench held that the principle of illustration (a) of section 114 of the evidence act applies not only to cases of ordinary theft but also to cognate offences like dacoity and robbery and that 'when the necessary facts have been established from which the presumption may be drawn, the ..... shows that at about mid-night prior to the recovery of stolen property from the possession of the two petitioners the police party lay in ambush, near a bush, close to village kanthipur & saw some sus-pected persons attempting to sell away ..... able to eite any authority in support of such a too literal construction of this illustration.the words 'receives' and 'retains' are generally used together and though illustration (a) to section 114 of the evidence act expressly refers to dishonest receipt of stolen property, a presumption about dishonest retention of the stolen property may equally be made by virtue of that illustration. ..... rex air 1950 all 398 (b) the other view is that illustration (a) to section 114 of the evidence act is not exhaustive, that it can be taken recourse to even in respect of graver offences like an offence under section ..... from these circumstances the jury were entitled to presume under section 114 of the evidence act, that the petitioners had reasons to believe that possession of the stolen ornaments was transferred ..... is an old calcutta decision reported in .....

Pitabas Panda Vs. State of Orissa and Others

Court : Orissa

..... . it is the settled law that the courts do not and cannot act as appellate authorities examining the correctness, suitability and appropriateness of a policy, not are courts advisors to the executive on matters of policy which the executive is entitled to formulate .....

Sri Prabhudayal Agrawalla Vs. Orissa Sales Tax Tribunal and ors.

Court : Orissa

Reported in : 73(1992)CLT171; 1991(II)OLR464; [1993]88STC473(Orissa)

..... tax on the sale or purchase of goods' occurs in any of the provisions of the constitution, and for the purposes of any law passed or made or purporting to have been passed or made, before the commencement of the amending act, in pursuance of any such provision shall be deemed always to have included, a tax on the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other ..... , as the law in this regard was in fluid and uncertain state on account of the decisions of the apex court, exemption has been granted under section 6(2) of the amendment act.section 6(2) of the amendment act starts with non obstante clause to the effect that notwithstanding anything contained in sub-section (1), any supply of the nature referred to therein shall be exempted from the aforesaid tax. ..... has been made, by any restaurant or eating house (by whatever name called), at any time on or after the 7th day of september, 1978 and before the commencement of this act and the aforesaid tax has not been collected on such supply on the ground that no such tax could have been levied or collected at that time ;' section 6(2)(a) provides for ..... a given case, where the assessee had not collected tax from the buyer, whether he shall be exempted from tax in view of section 6(2)(a) of the constitution (forty-sixth amendment) act, 1982 or exigibility of tax shall be dependent on dominant object of the assessee while supplying articles of food for cash or deferred payment. .....

Robert Alveres and Sons and ors. Vs. Members, Board of Revenue in Char ...

Court : Orissa

Reported in : AIR1956Ori2; 22(1956)CLT188; [1956]7STC284(Orissa)

..... the case, the petitioners' learned counsel submits that there was no sale of goods by the petitioners and that the sales were only by their brokers on their behalf to persons in calcutta, and as such the sales are outside the state of orissa.the learned advocate general on the other hand contends that as the brokers quoted their sales tax numbers and were treating such ..... then preferred appeals before the assistant collector of commercial taxes and in the appeals they also took up the contention that the firms carried on their sales through brokers at calcutta who paid to the petitioners the entire sale proceeds less the actual expenses and their brokerage; that the goods were actually consigned by the firms from orissa and the railway ..... air 1953 sc 274 (a), is was laid down by their lordships of the supreme court that,'a contract of sale becomes a sale under the sale of goods act only when the property in the goods is transferred to the buyer under the terms of the contract itself'.under section 2 (g) sales-tax act, the stress is laid in this definition on the element of transfer of property in a sale and no other, as was held by their lordships of the ..... these calcutta firms, according to the petitioners are their brokcrs who arrange for the sale of the commodity on a commission basis.the petitioners were charged to sales tax under the orissa sales tax act on the basis that the sale ..... place at calcutta and consequently the petitioners cannot be liable under the orissa sales tax act. .....

Smt. Reena Padhi and Ors. Vs. Owners and parties, Interested, in the m ...

Court : Orissa

Reported in : AIR1982Ori57

..... at fort william in bengal for the bengal division of the presidency of fort william bv letters patent under the great seal of the united kingdom- section 9 of the act authorised the high courts established under the act to exercise all such civil, criminal, admiralty and vice admiralty, testamentary, intestate, andmatrimonial jurisdiction, original and appellate, and all such powers and authority for and in relation ..... it is clear from clauses 24 and 25 that the entire admiralty jurisdiction of the calcutta high court including the jurisdiction under the 1890 act which it possessed in 1916 as a court of admiralty or otherwise was transferred to ..... at all suggestive of the inference that with regard to the province of bihar and qrissa the jurisdiction of the calcutta high court under the 1890 act was to be retained by it or that the same was to be denied to patna high court. ..... thus, the admiralty jurisdiction of the calcutta high court commenced with the charter of 1774 and without extension or expansion continued bv the letters patent of 1862 and 1865, it was finally 'extended and improved' by the colonial courts and admiralty act, 1890 and the colonial courts of admiralty (india) act, 1891 and it was the same as the admiralty ..... calcutta high court to patna high court was the admiralty jurisdiction of the former high court conferred on it under the charter of 1774 continued under the letters patent of 1862 and 1865 and the iurisdiction conferred by the colonial court of admiralty act, .....

State of Orissa Vs. Muralimanohar Prabhudayal

Court : Orissa

Reported in : [1983]52STC35(Orissa)

..... at the instance of the rev0enue, the member, additional sales tax tribunal, has referred the following questions for opinion of the court under section 24(1) of the orissa sales tax act, 1947 : (1) whether, on the facts and in the circumstances of the case, the member, additional sales tax tribunal, is correct in law to have held that confronted facts became untested material for want of warning to the assessee ..... . the assessee is a registered dealer under the orissa sales tax act, 1947, and has his business in cloth and hosiery articles on wholesale basis in bhadrak in the district of balasore ..... . .in banwarilal sitaram's case [1976] 37 stg 595, this court observed :law is settled beyond doubt that the strict principles of the evidence act do not apply to an assessment proceeding .....

Baikunthanath Mohanty Vs. the State of Orissa

Court : Orissa

Reported in : 1985(I)OLR263

..... earlier that as there was no valid sanction to prosecute, the special judge, rajkot district, did not get any jurisdiction to entertain the matter so far as the offence punishable under section 5(2) of the prevention of corruption act is concerned, and that the learned special judge also had no jurisdiction to try the offence under section 409 i.p.c. ..... it was held that for want of valid sanction under section 6 cognizance of offence punishable under section 5(2) of the act could not be taken, yet it was further held that the prosecution under section 409 i. p. c. ..... the proceeding before the special judge in this case relating to the offence under section 5(2) of act ii was no trial at all due to the absence of a valid sanction, the special judge had no jurisdiction under section 7(3) of act xlvi to try the offence under section 409 of the penal code also. ..... state, the appellant was charged for an offence under section 5(2) read with sections 2(1) (a) and 2(1) (c) of the act and in respect of the same facts he was further charged for an offence under section 409 i.p.c. ..... the grant of sanction is not an idle formality or an acrimonious exercise but a solimn and sacrosanct act which affords protection to government servants against frivolous prosecutions and must therefore be strictly complied with before any prosecution can be launched against the public servant ..... appellant of misappropriation and f.i.r, was lodged by the officer-in-charge, vigilance, police station, sambalpur on 16. .....

Hirji Nagji and Co. Vs. State of Orissa and anr.

Court : Orissa

Reported in : [1975]35STC461(Orissa)

..... period between the 10th day of november, 1964, and the 9th day of june, 1969, and the dealer effecting such sale has not collected any tax under the principal act on the ground that no such tax could have been levied or collected in respect of such sale or any portion of the turnover relating to such sale and no such ..... principal act, as amended by this act and accordingly-(a) all acts, proceedings or things done or taken by the government or by any officer of the government or by any other authority in connection with the assessment, reassessment, levy or collection of such tax shall, for ..... any tax made or purporting to have been made, any action or thing taken or done in relation to such assessment, reassessment, levy or collection under the provisions of the principal act before the 9th day of june, 1969, shall be deemed to be as valid and effective as if such assessment, reassessment, levy or collection or action or thing had been made, taken or done under the ..... sales tax law of the appropriate state shall, on behalf of the government of india and subject to any rules made under this act, assess, collect and enforce payment of any tax, including any penalty, payable by a dealer under this act in the same manner as the tax on the sale or purchase of goods under the general sales tax law of the state .....

Ab (Name Withheld), Vs. State of Orissa and ors.

Court : Orissa

Reported in : 2005(I)OLR295

..... similarly, after completion of the investigation while making a report to the magistrate under section 173, the requisite details have to be submitted by the officer-in-charge of the police station without any kind of interference or direction of a magistrate and this will include a report regarding the fact whether any offence appears to have been committed and if so, by whom, as provided ..... court as to whether a magistrate can direct the police to submit a charge sheet when the police after completion of investigation into a cognizable offence submitted a final report under the criminal procedure code, 1898 and the supreme court held :'......there is certainly no obligation, on the magistrate to accept the report, if he does not agree with the opinion formed by the police. ..... state (delhi administration), air 1988 sc 1883, in which the provisions of section 10 of the indian evidence act have been interpreted as well as the ingredients of the offence of criminal conspiracy have been stated and the manner in which an offence of criminal ..... a letter dated 29.7.1999 relating to the incident was received by the then acting chief justice of this court from ab (name withheld) and the letter ..... the law does not require that the act of agreement take any particular form and the ..... cases under prevention of corruption act, 1947 by virtue of section 7-a thereof and prevention of corruption act, 1988 by virtue of section ..... will often rely on evidence of acts of various parties to infer that they .....

D. Ch. Guruvulu Son and Co. Vs. Sales Tax Officer

Court : Orissa

Reported in : 2008(I)OLR992

..... in this writ petition under articles 226 and 227 of the constitution of india has challenged the notice issued by the opposite party-sales tax, officer under section 12(8) of the orissa sales tax act, 1947 (hereinafter 'the act') for the assessment years 1995-96, 1996-97 and 1997-98, vide annexure-1, on the ground of non-communication of the reasons for re-opening the assessment.2. ..... completion of assessment, the sales tax officer for the aforesaid assessment years issued notice under section 12(8) of the act, vide annexure-1, for re-opening the assessments on the ground that the turnovers of the petitioner-dealer had been ..... against the aforesaid order, a reference at the instance of the revenue was made to this court under section 24(1) of the act and the question posed was answered in favour of the assessee thereby confirming the order of the sales tax tribunal which, relied upon the ..... treating the amount of royalty paid as purchase turnover of tamarind which were accepted by the sales tax officer and assessment orders were passed by the sales tax officer under section 12(4) of the act indicating therein that the amount of royalty paid had been accepted as the petitioner's, purchase turnover of tamarind. ..... aforesaid order, the assessee moved the tribunal for making a reference under section 24(1) of the act and having failed in his attempt approached this court under section 24 (2) of the act and the questions posed were answered in favour of the revenue, as indicated hereinabove.7. .....