Court : Orissa
Decided on : Jan-30-1996
Reported in : 81(1996)CLT297; 1996(I)OLR195
..... proceeded on the assumption that the ipr by itself is enough to provide the exemption from the sales-tax. but where the provisions of the sales fax act are also amended providing for exemption- then the court has to see whether they are the same as the ipr or are they different and if different, what is the ..... in producing cotton from 'waste cotton'. originally, the expression 'manufacture' had not been defined in the orissa sales tax act. but by amendment, the word has been defined in the orissa sales tax act under section 2 (ddddd) by act 21 of 1992 which came into effect on 1-8-1991 in the following manner:' 'manufacture', with all its grammatical ..... effect of such difference. it is, therefore, necessary to ascertain the relevant provisions in the sales tax act, rules and notifications, if any, issued thereunder before expressing a final .....
Tag this Judgment!Court : Orissa
Decided on : Nov-13-1996
Reported in : AIR1997Ori115
..... election to the orissa legislative assembly on the ground of corrupt practice under section 100(1)(b) of the representation of the people act, 1951 (for short, 'the act'). by filing the present petition for amendment he seeks to amplify the particulars of corrupt practice, material facts of which have been set out in paragraphs 18, 19 and ..... that in place of the words 'election agent', 'polling agent' be substituted. 11. the respondent has objected to the petitioner's prayer for amendment. referring to section 87 of the act it is urged that no doubt the high court in exercise of discretionary power may allow the particulars of any alleged corrupt practice to be ..... for filing the petition, cannot be allowed for the reason that on the date of filing of the petition for amendment, the petitioner could not have maintained the election petition. 13. section 83 of the act enjoins that an election petition shall contain a concise statement of 'material facts' and shall refer to 'particulars' of .....
Tag this Judgment!Court : Orissa
Decided on : Nov-20-1996
Reported in : 1998(II)OLR214
..... mean extensive in effect. he submits that the consequence of change in the father's name has far-reaching effect or is 'extensive' and as such the amendment allowed by the court should be taken to be 'extensive'. this ingenuous submission of the learned counsel for respondent no. 1 is not acceptable. the fact remains ..... well-settled principle.in the decision reported in 1994 air scw, 2198, there was allegation relating to impersonation of voters and provisions of section 62 of the act had been apparently violated. in the aforesaid context, in order to maintain purity of election, the following observations were made :'10. the existence of the principle ..... election petitions where there is no allegation of any corrupt practice.the aforesaid rival contentions of the parties require careful consideration.8. section 81(3) of the act reads as follows :'81. presentation of petitions.xx xx xx (3) every election petition shall be accompanied by as many copies thereof as there are respondents .....
Tag this Judgment!Court : Orissa
Decided on : Jan-10-1996
Reported in : 81(1996)CLT455; 1996(I)OLR161
..... to make stringent provisions of the trial for illicit drug trafficking and to provide deterrent punishment. it is found from the state of objects and reasons of the amending act 2 of 1989 that even though major offences are non-bailable by virtue of the level of punishment, on 'technical grounds' drug offenders were being released on ..... not only lead in facilitating and encouraging the offence of illicit drug trafficking but also it would frustrate the whole purpose for which the act has been brought out in its present amended form.it would be apposite to deal with the court's power in exercising the judicial discretion in the matter of bail in general. ..... prosecution shows recovery of the contraband substance from the possession of the accused, according to the intention of the legislature, the words employed in section 37 of the act and the spirit behind the provisions, he shall be considered as 'guilty' for the limited purpose of bail under that section. where, however, recovery of the .....
Tag this Judgment!Court : Orissa
Decided on : Jul-22-1996
Reported in : 1996(II)OLR262
..... one year from the date of such decision or order and (ii) without giving the parties concerned an opportunity of being heard in the matter.' by orissa act 16 of 1976, section 38-b was amended by virtue of which' the word 'board' wherever it occurred, the words 'board of revenue' came to be substituted. for sub-section (2), ..... state here that in the full bench judgment of this court in laxminarayan sahu (supra), the question whether power of revision under section 59 (2) of the olr act, 1950 could be exercised at any time did not arise for consideration which is evident from the discussion made in the penultimate paragraph of the judgment. the court after ..... the collector, call for and examine the record of any proceeding in which any authority subordinate to the board has made any decision or passed an order under this act............for the purpose of satisfying itself as to the regularity of such proceeding or the correctness, legality or propriety of such decision or order and if in any .....
Tag this Judgment!Court : Orissa
Decided on : Sep-26-1996
Reported in : 1997(II)OLR259
..... step in advance of the adjudication made in the civil courts.11. clause (aa) was added to sub-section (1) of section 31 of the act by act 43 of 1985 with affect from august 21, 1985. before insertion of the said clause financial corporation could proceed only against the property pledged/mortgaged/hypothecated or ..... assailing the impugned judgment. however, during hearing one primary question cropped up whether the application was barred by limitation.7. an application under section 31 of the act lies to the district judge which is no doubt, a court. supreme court in maharashtra state financial corporation v. jaycee drugs and pharmaceuticals pvt. ltd. and ..... hypothecated to the corporation under deeds of hypothecation. as the borrower defaulted in payment of the debt. corporation invoked its power under section 29 of the act and seized the hypothecated vehicle. after seizure of the vehicle advertisements were published in news papers for sale of the said vehicle and ultimately on march 11 .....
Tag this Judgment!Court : Orissa
Decided on : Mar-01-1996
Reported in : 1996(87)ELT349(Ori)
..... reference is made to 1992 (57) e.l.t. 261 (madras).the exemption notification has to be interpreted by the words used therein and nothing can be added, amended or constructed to make up its deficiency. reference is made to a case reported in 1983 (12) e.l.t. 24 (delhi). taxing statutes, rules and notifications issued ..... referred to as the 'inputs') and for utilising the credit so allowed towards payment of duty or excise leviable on the final products, whether under the act or under any other act, as may be specified in the said notification, subject to the provisions of this section and the conditions and restrictions that may be specified in the ..... noted as follows :-'exemption to materials imported against value based advance licence :- in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts materials imported into india, against .....
Tag this Judgment!Court : Orissa
Decided on : Jan-19-1996
Reported in : I(1997)ACC175; 1997ACJ284; AIR1996Ori120; 81(1996)CLT580; 1996(I)OLR217
..... third party. this difference in language is indicative of the wider coverage in case of death or bodily injury.13. by the motor vehicles (amendment) act, 1994 section 147(1)(b)(i) has been amended substituting the words 'injury to any person, including owner of the goods or his authorised representative carried in the vehi-cle' for the words ..... arises, or (iii) to cover any contractual liability.' section 147 of the m. v. act, 1988 does not contain proviso (ii) to sec. 95(1) of the m. v. act, 1939. the material provisions of sec. 147 as it stood before the motor vehicles (amendment) act, 1994 are quoted below: --'147. requirements of policies and limits of liability-- (1) ..... goods vehicle,9. section 95(1)(b)(i) of the m. v. act, 1939 contained the same language as section 147(1)(b)(i) as it stood before the motor vehicles (amendment) act, 1994. but one of the provisions of sec. 95 of m. v. act, 1939 excluding specified classes of persons from the statutory requirement of insurance coverage, .....
Tag this Judgment!Court : Orissa
Decided on : Nov-08-1996
Reported in : 2003(155)ELT245(Ori)
..... 1992. we are of the view that the petitioners under compelling circumstances could not file their show cause and the authority concerned was in a hurry to rectify/amend its mistake. we do not think it proper to send the petitioners to agitate their grievance before the appellate forum. such a direction, in our view, would ..... were compelled to challenge annexure-6 as that was an order of demand. when the authorities themselves again issued a notice as envisaged under section 11a of the act, the grievance of the petitioners in respect of the demand made under annexure-6 was no more alive. the appellate authority should have accepted this position and ..... ) directing the petitioners to pay rs. 5,23,589.40 as differential duty. as there was non-compliance of the provisions enjoined under section 11a of the act and without issuance of notice to show cause, the petitioners preferred another appeal against the aforesaid order of demand passed by annexure-6 before the appellate authority praying .....
Tag this Judgment!Court : Orissa
Decided on : Feb-02-1996
Reported in : AIR1996Ori145; 82(1996)CLT54
..... and other elections and are, therefore, capable of deciding the provisions which should govern them as members of the union. it is averred that if not quashed, the amendments incorporated shall introduce arbitrariness by the utkal university authorities in the functioning of students union. this is how the matter is now before this court.6. in response to ..... . since it is a question of election, a person can be elected any number of times as long as the electorate prefers him. even the representation of people act does not restrict the number of times a person can contest the eletion or for being elected. indeed, it is seen that once a person is elected, he ..... various offices of the students' union are definitely matters which relate to 'students' affairs'. therefore, the contention that the p. g. council does not have the power to amend the constitution of the students' union, cannot be accepted.17. in view of the discussions made above, it is declared that that portion of rule 14(b) of the .....
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