Court : Orissa
Reported in : AIR1953Ori153
..... 'the search was applied for at a stage when the calcutta police were still trying to secure materials to find out whether frauds had been committed in transactions with the munitions board (analogous to what is alleged in argument as ..... reference to clauses (i) and (ii) of sub-section (1) of section 96 which clauses are recognised as relating to particular searches.in view of the fact that the previous sub-section (i) of section 165 has been substituted by the 1923 amendment act by the present sub-section (1) of section 165 which requires the 'specification of the thing as far as possible' it would appear to be seasonable to say that -unless the document or the thing or other article to be ..... investigation, inquiry or trial, is not sufficient to show that the issue of the search-warrants was illegal.it is, however, contended that in any case, since the special police officer in this case is not shown to have been authorised under section 6, delhi special police establishment act, 1946, it cannot be predicated that the search is a link in the chain which is likely to lead to the stage of investigation or inquiry under the ..... has also been urged that the warrants could not be issued so as to authorise a member of the special police establishment, new delhi, to make searches within the state of orissa, without proof that by virtue of section 6 of the delhi special police establishment act of 1946, the particular inspector had the consent of the state government of orissa for the exercise of his powers .....
Tag this Judgment!Court : Orissa
Reported in : 2000(II)OLR666
..... mohapatra, the present collector and district magistrate, puri took the cause of the recognised sankaracharya and on september 5, 1999 wrote an unusual letter to the commissioner of police, baroda (annexure-2) making certain unfounded derogatory remarks about the petitioner and requested him to arrest the petitioner and to book him under relevant provisions of the indian penal code. ..... (v) whenever the writ petitioner wants to move out of his place of stay in puri outside the prohibited zone, he will inform the local police station in advance.the above restrictions and restraints will remain operative till the period of validity of the impugned order dated july 15, 2000. ..... , steps have to be taken under other provisions of the law such as section 107 or section 145 of the code when individual disputes are raised and to meet a situation such as here, there are provisions to be found in the police act. ..... commissioner of police, calcutta and anr. ..... jogendra kumar roy and anr reported in air 1933 calcutta 348, observed :'.......now there can be no doubt or dispute that the legislature by section 144 of the code has conferred very large powers upon magistrates who have to deal with urgent cases of nuisance or apprehended danger..... ..... police commissioner, calcutta (supra). ..... reported in air 1981 sc 2198.in 1932, calcutta high court in francis duke cobridge sumner, offg. ..... deputy secretary, port commissioner, calcutta and ors. v. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1961Ori64; 26(1960)CLT647; 1961CriLJ539
..... on the one hand and sections 251-a and 207-a on the other, was not noticed and with great respect i would prefer the division bench view of the calcutta high court in air 1958 cal 213, to the single judge's view in the aforesaid madhya pradesh case.10. ..... jurisdiction of a magistrate on receipt of report from excise officer etc.when an officer of the excise, police or customs department forwards in custody any person accused of an offence under this act to the magistrate having jurisdiction to try the case, or admits any such person to bail to appear before such a magistrate, he shall submit a report setting forth the name of the ..... offence of 'import of opium' into berhampur was committed within his jurisdiction and as the prosecution report referred to section 9(c) of the opium act which included both export and import he could proceed with the trial of the accused for the offence of 'unlawful import of opium' into ..... the united provinces to a warehouse inside the united provinces of which he is the real proprietor or temporary possessor, even under a false name, is in tact committing an offence under the act, of importing into the united provinces, although he is also the person who exported from outside'.it was also pointed out in gobind ram v. ..... enquire into such offence and try the person accused thereof in like manner as if such report is a report in writing made by a police officer, under clause (b) of sub-section (1) of section 190 of the code of criminal procedure, 1898. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1957Ori112
..... with, that was a case of a wholetime servant of the calcutta special constabulary under the calcutta suburban police act (bengal act 2 of 1866), where the special police officer appointed under section 12 of the act was afforded the same protection as a member of the regular police force and thus had the protection under article 311 ..... making rules to the governor-general in council or to local governments, or authorise the indian legislature or local legislatures to make laws, regulating the public services : provided that every person appointed beforethe commencement of the government of india act,1919, by the secretary of state in council to thecivil service of the crown in india shall remainall his existing or accruing rights; or shall receivesuch compensation for the loss- of any of them asthe secretary of the state in ..... be waived, where there is a difficultyin observing exactly the requirements of the ruleand these requirements of the rule and those requirements can be waived without injustice to the person charged,' then came the government of india act, 1935 which enacted in section 240 with regard to the tenure of office of persons employed in civil capacities in india and virtually embodied rule 55 above-quoted in sub-section (3) thereto ..... . our attention has not been drawnto any provision, either in the post offices act, 1898,or the statutory rules made thereunder, by whichthose extra-departmental postal agents were giventhe same protection as was given to regular memberso .....
Tag this Judgment!Court : Orissa
Reported in : AIR1993Ori17; 74(1992)CLT812
..... shri rath, who has advanced main argument in this regard, has submitted that the objects and reasons behind the promulgation of the ordinance as well as the enactment of the related act being to save the states from the 'serious impact on the state revenues' which would be caused if the state governments are called upon to refund the cess and other taxes ..... , decree or order of any court, all cesses imposed, assessed or collected or purporting to have been imposed, assessed or collected under any state act before the commencement of this act shall be deemed to have been validly imposed, assessed or collected in accordance with law, as if the provisions of the state acts and of all notifications, orders and rules issued or made thereunder, in so far as such provisions relate to the imposition, assessment and collection of ..... other proceeding shall be maintained or continued in any court for the refund of any cess paid under any state act;(b) no court shall enforce a decree or order directing the refund of any cess paid under any state act; and(c) any cess imposed or assessed under any state act before the commencement of this act but not collected before such commencement may be recovered (after assessment of the cess, where necessary) in the ..... decision was that various states in the country (may it be stated that along with the aforesaid orissa act, the provisions of many other state acts were also held as ultra vires) were required to refund a large amount of cess and other taxes .....
Tag this Judgment!Court : Orissa
Reported in : 35(1969)CLT728; [1970]26STC522(Orissa)
..... export' contemplates an integral relation or bond between the sale and the export.in this case the fishermen (the sellers) might have even the knowledge that the fish would be exported by the assessee to calcutta, but there is no integral link between the sale and the export. ..... on those facts, their lordships held that the sales took place in calcutta and as such were not intra-state sales in orissa and were not liable to orissa ..... contends that the assessee despatched the fish to calcutta in the course of inter-state trade and as such, the purchase by him from the fishermen amounts to a purchase in the course of inter-state trade and is liable to be assessed to sales tax under section 3(a) of the central sales tax act, 1956 (hereinafter referred to as the central act) and not under the act. ..... agent he procures the fish arid despatches them to calcutta market to adatdars who are again his commission agents. ..... to contend is that if the sale of the fish by the assessee in the aforesaid case in calcutta could not be taxed, then the purchase of the fish inside orissa for exporting them to calcutta for sale cannot be taxed by virtue of section 3-b of the act. ..... the purchasing dealers took delivery of the fish in calcutta, stocked them in their godowns and ultimately sold them to third parties and remitted the value of the goods to the assessee deducting advances paid and godown and ..... fishermen are in no way connected with the export of fish to calcutta though in fact fish purchased were exported. .....
Tag this Judgment!Court : Orissa
Reported in : 58(1984)CLT80; 1984(II)OLR585
..... sarma, special judge (vigilance), sambalpur, under section 5(2) read with section 5(1)(c) of the prevention of corruption act, 1947 and section 409 of the indian penal code for dishonest misappropriation in respect of a total amount of rs. ..... 11) before the superintendent of police (vigilance) and had, under his orders, taken up investigation of the case and had submitted a charge-sheet on its completion. ..... initially, a ground was taken that the prosecution under the prevention of corruption act was bad for want of sanction, but this contention was give a go-by because by the time cognizance of the offence was taken by the learned special judge, the appellant was no more in the employment of the notified ..... section 34 of the evidence act says that entries in books of account, regularly kept in the course of business are relevant but such statements shall not alone be sufficient evidence to charge any person with liability. ..... is not to sit as a disinterested auditor of the contest before it, but should take an intelligent part in the proceedings with a view to getting at the truth and if necessary, proper questions should be put under section 165 of the evidence act. .....
Tag this Judgment!Court : Orissa
Reported in : 2009(II)OLR89
..... each case by the state government, or allow the same to be made.this court in bahadajhola regulated market committee's (supra) held that once notification is published under section 4(1) of the act, the grama panchayata which was the authority against whom writ was sought for in that case, had the statutory liability to discontinue the market run by it.thus, only after notification is made ..... a distance thereof to be notified in the gazette.in talcher municipality's case (supra), the hon'ble supreme court held that by reason of the provisions of the act not only wholesale but also retail sale of the agricultural produces as also the market wherein the buying and selling of the agricultural produces are carried on is sought to be regulated and ..... both notified agricultural produces or also other types of commodities the liability to transfer to arise.in the instant case, no notification under sub-section (1) of section 4 of the act, 1956 was published in the gazette/newspapers in respect of the entire revenue subdivision of jagatsinghpur, which covers village chatra and in absence of any such notification the provisions of section 4(3) is not ..... mouza under jagatsinghpur police station relied on the ror published in respect of one tenant.thus, it was submitted that once notification has been issued including the entire revenue sub-division of jagatsinghpur as the market area of jagatsinghpur, the prohibition contained under sub-section (3) of section 4 of the act, 1956 will .....
Tag this Judgment!Court : Orissa
Reported in : AIR1949Ori60; [1949]17ITR256(Orissa)
..... account can it be held that a portion of the profits of the business accrued or arose at the place of buying ?the expressions 'accrue' and 'arise' occuring in section 4 of the indian income-tax act have been the subject of much judicial interpretation but for the purpose of this judgment it may be judicial interpretation but for the purpose of this judgment it may be assumed that they both denote the same ..... - the questions referred to us for opinion by the income-tax appellate tribunal, calcutta branch, patna, are as follows :-(1) whether, in the circumstances of the case and on the findings of the tribunal, the income, profits or gains in question or any part thereof accrued or arose within ..... have estimated that portion of the profits which accrued or arose in the states and applied the provisions of sub-section (3) of section 42 of the indian income-tax act for calculating the profits that might be deemed to have accrued in british india. ..... india (adaptation of existing indian laws) order, 1947, it is convenient to retain that expression in this judgment because during the period of assessment the said expression remained in the indian acts.the tribunal relied on the case of mohanpura tea company ltd. ..... . according to the authorities cited by my learned brother, the mere act of buying may in certain cases, as in the present one, be so negligible a part of the operation of the business as not to make any appreciable difference in apportionment of the amount that accrued or .....
Tag this Judgment!Court : Orissa
Reported in : 103(2007)CLT744; (2008)12VST88(Orissa)
..... in that case the gram panchayat, salwad and its chairman initiated coercive proceedings under section 129 of the bombay village panchayat act to recover property tax and some other amount from the respondent-company and it moved the bombay high court and the high court restrained the gram panchayat from ..... the main ground of challenge is that such levy of penalty is in violation of section 22 of the sick industrial companies (special provisions) act, 1985 (hereinafter referred to as 'sica') and also in utter disregard of an interim order dated 8.12.2003 which was passed by this hon'ble ..... petition in the high court challenging the validity of section 6b of the bengal finance (sales tax) act, 1941, imposing tax on the annual aggregate gross turnover of a dealer whose gross turnover exceeded rs ..... case, calcutta jute manufacturing ..... was cited by the learned counsel for the revenue was rendered in the case of calcutta jute manufacturing co. ..... the said company was assessed under the cst act for the assessment year 1997-98 and tax payable ..... in that case, it was held that sica is a central act having been enacted under entry 54 of list ii of the seventh schedule to the constitution for giving effect to the policy of the state towards securing the principles specified in clauses (b) and (c) of article ..... construing the provision of section 13(5) of the ost act, a division bench of this court held that the said expression takes within its sweep the power of the commissioner of not directing .....
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