Array ( [0] => ..... which all the occupants fell down about 20 feet below the culvert. purna chandra unfortunately died in the accident.3. a case for compensation under section 110a of the motor vehicles act (hereinafter referred to as the 'act') was filed before the claims tribunal by the young widow of the victim (aged only 31 years) claiming a compensation of rs. 34,000 ..... petrol from the lorry to an underground tank, struck a match to light a cigarette and threw it on the floor, and thereby caused a fire and an explosion which did great damage. it was held that his employers were liable because of his negligence in the discharge of his duties though the ..... in this rule shall be deemed to authorise the carriage of any person for hire or reward or any vehicles.'section 112 of the act reads as follows : --' 112. general provision for punishment of offences. -- whoever contravenes any provision of this act or of any rule made thereunder shall, if no other penalty is provided for the offence, be punishable with ..... [1] => ..... . state transport authority, madras) such fundamental right can only be restricted reasonably for which the provisions have been made in the motor vehicles act wherein section 50 of the act specifies the guidelines. as regards renewal of permit the hon'ble court observed as follows'the authority must remember that a permit holder has an ..... one contract carriage operator is asking for a single permit. what makes it unnecessary or undesirable in the public interest ordinarily, having regard to the explosive increase in traffic in our country, more vehicles are needed. of course, if the roads are in a precarious condition or competitive racing or reckless ..... may take any such steps as it considers appropriate for the hearing of the representation in the presence of any persons likely to be affected thereby.'section 30 of the act runs as follows : --'50. procedure of regional transport authority in considering application for contract carriage permit:-- a regional transport authority shall, (in ..... [2] => ..... the complainant's initial statement was recorded. thereafter the magistrate conducted an enquiry under section 202. cr p. c. and then took congnizance under sections 149/324/337 and 296 ipc as well as under secs 3 and 4 of the explosive substance act and issued summons against the accused persons. the accused persons appeared before the ..... of the actual seizure or touching of a person's body with a view to his detention. the provision for regular bail in the criminal procedure code are contained in sections 437 and 439. the distinction between an order of regular bail and an order of anticipatory bail is that the former is granted after arrest and, therefore, ..... l. j 1816, and it was held :'the term 'appears' in section 437 means and includes voluntary appearance before the court without intervention of any agency and the act of surrender before the court coupled with submission to its direction. these are implicit in section 437. as such, when a person accused of a non-bailable offence ..... [3] => ..... article, which appeared to be a country made pistol and was seized from the possession of the respondent, came within the definition of 'fire-arm' under section 2(1)(e) of the act. section 2(1)(e) is quoted below for easy reference:' 'fire-arm' means arms of any description designed or adapted to discharge a projectile or projectiles of ..... , j.1. this appeal is directed against the order passed by the learned judicial magistrate, first class, panposb, acquitting the respondent of the charge under section 25(1)(a) of the arm act, 1959 ('act' for short).2. the prosecution case in short is that on 5-12-1979 a country made pistol (m. o. i) was seized from the ..... any kind by the action of any explosive or. other forms of energy, and includes -(i) artillery, hand-grenades, riot-pistols or weapons of any kind designed or ..... [4] => ..... conclusion that it has no territorial jurisdiction, it should not have entered into the question of maintainability of the suit in view of bar under the income-tax act.7. under section 20, civil p.c. a suit of the present nature can be instituted in a court within local limits of whose jurisdiction the cause of action or part ..... 2. plaintiff is a company having its registered office at hyderabad in andhra pradesh. it carries on its business in orissa having established factory area at rourkela for manufacture of explosives. it entrusted execution of some of the civil construction work in the factory area at rourkela to defendant no. 6 b. r. patel. at that stage, the income ..... -tax officer, ward-a, rourkela issued a notice dt. 15-6-1971 purporting to be under section 226(3) of the income-tax act, 1961 for withholding payments of certain amount to defendant no. 6 towards the arrear tax of defendant no. 7 m/s. east west construction company. plaintiff sent ..... [5] => ..... smuggling goods, engaging and transporting, concealing and keeping those smuggled goods, and in dealing in them, it was necessary to detain him under sub-section (1) of section 3 of the act and accordingly, the order no. 2937 dated 10-6-1985 (annexure-1) was passed. it was further stated that the representation of the petitioner ..... to emergently leave his headquarters because of the disturbances that had occurred in other localities within his jurisdiction where his presence was urgently needed for tackling the explosive situation, and thereby there was a delay of 6 days in forwarding the detenu's representation to the state government, it could not be said that ..... origin and foreign make wrist watches, engaging and transporting, concealing and keeping these smuggled goods and dealing in these smuggled goods, his detention under section 3(1) of the act is necessary. the petitioner was arrested and detained with effect from 12-6-1985. on receipt of the order of detention as aforesaid, the ..... [6] => ..... but on the circumstances under which it is committed. some of the settled principles which hold field can be stated in the following manner :(a) the section applies only if the act complained of is itself done by the public servant in pursuance of his public office, although it may be in excess of the duty or in the ..... reported in 1979 criminal law journal, 1018 considered the question of sanction in the back ground of allegations of public servant abusing and slapping gang leader while tackling explosive situation the observations of the court are in the following terms :'in the instant case the situation over harvesting of crop was tense as two groups were claiming ..... left to the discretion of the public servant who has to tackle an explosive situation. often a slap to the gang leader demoralises his adherent and defuses the situation. the methods and demands of tackling a situation must keep on varying and yet all those acts are in discharge of duty, may be in dereliction thereof.5. now ..... [7] => ..... is that rabindranath, husband of plaintiff no. 1 and father of minor plffs. 2 and 5, died in japan on account of injuries received bv him in an explosion which took place on board the ship, of which the defendants are the owners, on the 20th july, 1978, while the ship was docked at mizushima harbour in ..... court derives its admiralty jurisdiction solely from the orissa high court order, 1948. it has not been declared as a colonial court of admiralty under section 3 of the 1890 act. however, by operation of the orissa high court order from 1948 the entire admiralty iurisdiction of the patna high court was transferred to the high court ..... 1978, while the ship was at mizushjma port and rabindranath was working in the room housing the air-conditioning equipment, there was an explosion in the said equipment. rabindranath who wag injured in the said explosion succumbed to his injuries on the 25th july, 1978 at mizushima seamen's clinic. mizushima daiichi hospital (annexe), kurashiki city, okayama, ..... [8] => ..... there was use of reasonable foresight and care. the burden which squarely lay on the railway administration has not been discharged. the immunity of section 73 of the railways act is consequently not available.10. there is no dispute before us that the plaintiffs are entitled to reimburse themselves for the loss caused to ..... costs, charges or expenses which may be incurred in respect of any action or proceedings that may be taken by virtue of this agreement.section 41 of the contract act provides:--'when a promisee accepts performance of the promise from a third person, he cannot afterwards enforce it against the promisor.'according to mr ..... as otherwise provided in this act, a railway administration shall be responsible for the loss, destruction, damage, deterioration or non-delivery in transit, of animals or goods delivered to the administration to be carried by railway, arising from any cause except the following, namely :-- (a) to (h) ...... (i) fire, explosion or any unforeseen risk; ..... [9] => ..... quarters ending with 30th june, 1960, 30th september, 1960, 31st december, 1960 and 31st march, 1961. the petitioner has been assessed as an unregistered dealer under section 12(5) of the act and has been subjected to penalty. the brief facts useful for the purposes of the present proceeding are these : the national mineral development corporation (briefly known as ..... which used to be acknowledged by the officers of n. m. d. c. and from time to time payments against supplies of goods were made to the petitioner. explosive licence for storage stood in the name of the petitioner. there was, however, no written contract fixing the terms.when the assessing officer issued notice to the petitioner, ..... you of our best attention at all times.it was clearly indicated in the aforesaid letter that the pump situated at kiriburu was of the consumer. undoubtedly, the explosive licence stood in the name of the assessee and the pump rented out to n. m. d. c. there is clear indication in this letter that the ..... [10] => ..... have held that the placement in the society or the financial status of the victim can be good guide for determining the quantum of compensation. under section 124 of the railways act read with the railway accidents and untowards incidents (compensation) rules, 1990, no fault liability of the passenger who died in a railway accident has been ..... on the railway track and, therefore, when the accident in question took place solely because of the negligent crossing of the unmanned level crossing, under section 161 of the railways act, the driver of the said cargo auto vehicle is responsible and not the railways. similarly, it was also urged before us that when the driver ..... . the aforesaid principle has been laid down by the apex court as well as by this court and it has become the trite law.7. section 18 of the railways act, 1989 makes it obligatory on the railway administration in providing sufficient safeguards like suitable gates, chains, bars, styles and handrails and to employ persons ..... [11] => ..... pre-school education for such children. 13. a conjoint reading of article 21, article 39(f) and article 45 of the constitution read with section 11 of the education act, 2009 makes it 11 clear that it is the duty and responsibility of the government to make necessary arrangement for providing early childhood care and education ..... of six years. the state shall endeavour to provide early childhood care and education for all children until they complete the age of six years. . section 11 of the education act, 2009 reads as follows: with a view to prepare children above the age of 3 years for elementary education and to provide early childhood care ..... years is concerned. therefore, relief in the form of a direction to the state government is required to be made for immediate action under section 11 of the right to education act.6. petitioner s organisation, on behalf of national campaign for early childhood care and education right, has approached several times through representation raising the ..... [12] => ..... pre-school education for such children. 13. a conjoint reading of article 21, article 39(f) and article 45 of the constitution read with section 11 of the education act, 2009 makes it 11 clear that it is the duty and responsibility of the government to make necessary arrangement for providing early childhood care and education ..... of six years. the state shall endeavour to provide early childhood care and education for all children until they complete the age of six years. . section 11 of the education act, 2009 reads as follows: with a view to prepare children above the age of 3 years for elementary education and to provide early childhood care ..... years is concerned. therefore, relief in the form of a direction to the state government is required to be made for immediate action under section 11 of the right to education act.6. petitioner s organisation, on behalf of national campaign for early childhood care and education right, has approached several times through representation raising the ..... [13] => ..... provides for facilitating the promotion and development and enhancing the competitiveness of micro, small and medium enterprises and for matters connected therewith. section 11 of the said act provides for procurement preference policy. section 30 of the act empowers the state government to make rules and pursuant to such the government of orissa in industry department came up with msme development policy, 2009 which ..... are floated by the government to support small scale industries and under the msmed act protection is also given to micro small and medium enterprises. the msmed act was enacted with an intention for facilitating the promotion, development and enhancing the competitiveness of msm enterprises. section 11 of the msmed act is as follows: procurement preference policy:- for facilitating promotion and development of micro ..... [14] => ..... provides for facilitating the promotion and development and enhancing the competitiveness of micro, small and medium enterprises and for matters connected therewith. section 11 of the said act provides for procurement preference policy. section 30 of the act empowers the state government to make rules and pursuant to such the government of orissa in industry department came up with msme development policy, 2009 which ..... are floated by the government to support small scale industries and under the msmed act protection is also given to micro small and medium enterprises. the msmed act was enacted with an intention for facilitating the promotion, development and enhancing the competitiveness of msm enterprises. section 11 of the msmed act is as follows: procurement preference policy:- for facilitating promotion and development of micro ..... [15] => ..... --------------------------------date of judgment:15. 11.2012 --------------------------------present : the honourable shri justice m.m. das m. m. das, j.both the aforesaid criminal misc. cases are applications under section 482 cr.p.c. arising out of one complaint case, being i.c.c. no.2985 of 2007 pending before the learned s.d.j.m., bhubaneswar. in both ..... illiterate tilottama samal. at any rate, tilottama samal of damana being a tenant under the zamindar her tenancy is protected u/s 8 of the o.e.a. act, especially where her name has been mutated in tahasil jamabandi and rent has been accepted for her. 5. the initial deposition given by the complainant before the ..... president of all orissa revenue court bar. 6. basing on the averments made in the complaint petition and the initial deposition as well as the enquiry conducted under section 202 cr.p.c., the learned s.d.j.m., bhubaneswar has passed the impugned order taking cognizance of the offences against the petitioners in both the crl ..... [16] => ..... --------------------------------date of judgment:15. 11.2012 --------------------------------present : the honourable shri justice m.m. das m. m. das, j.both the aforesaid criminal misc. cases are applications under section 482 cr.p.c. arising out of one complaint case, being i.c.c. no.2985 of 2007 pending before the learned s.d.j.m., bhubaneswar. in both ..... illiterate tilottama samal. at any rate, tilottama samal of damana being a tenant under the zamindar her tenancy is protected u/s 8 of the o.e.a. act, especially where her name has been mutated in tahasil jamabandi and rent has been accepted for her. 5. the initial deposition given by the complainant before the ..... president of all orissa revenue court bar. 6. basing on the averments made in the complaint petition and the initial deposition as well as the enquiry conducted under section 202 cr.p.c., the learned s.d.j.m., bhubaneswar has passed the impugned order taking cognizance of the offences against the petitioners in both the crl ..... [17] => ..... finding of the learned single judge is that the writ petition was not maintainable, in view of the availability of the alternative remedy as envisaged under section 42(5) of the act, 2003. the current monthly electricity dues are being regularly and duly paid by the petitioners.4. a written note of submission indicating the relevant dates ..... petitioners is to quash the disconnection notice dated 30.08.2012 (annexure-2) issued by opposite party no.2-executive engineer, ced, balasore under section 56(1) of the electricity act, 2003 (for short, act, 2003 .) read with regulation 100 of the oerc distribution (condition of supply) code, 2004, wherein petitioners were informed to clear up the ..... the issues and upheld the disconnection notice dated 16.12.2011 for non-payment of rs.165.51 crores against the present petitioner. referring to section 42(6) of the electricity act, 2003 as well as regulation 7 of the oerc (grf and omb) regulation, 2004, it is submitted that any consumer aggrieved by the ..... [18] => ..... bid of tender notice dated 31.1.2012 issued by rail vikas nigam limited(for short rvnl .), opposite party no.1, for execution of doubling of sambalpur-titlagarh section in sambalpur division of east coast railway in the state of odisha in three packages. 2 in w.p.(c) no.9945 of 2012 the petitioners challenge clause no ..... and the resources to successfully execute the work. article 14 of the constitution prohibits the government from arbitrarily choosing a contractor at its will and pleasure. it has to act reasonably, fairly and in public interest in awarding contract. at the same time, no person can claim a fundamental right to carry on business with the government. all ..... held that there need not be any statutory grant of such power. the only legal limitation upon the exercise of such an authority is that state is to act fairly and rationally without in any way being arbitrary, thereby such a decision can be taken for some legitimate purpose. what is the legitimate purpose that is sought ..... [19] => ..... bid of tender notice dated 31.1.2012 issued by rail vikas nigam limited(for short rvnl .), opposite party no.1, for execution of doubling of sambalpur-titlagarh section in sambalpur division of east coast railway in the state of odisha in three packages. 2 in w.p.(c) no.9945 of 2012 the petitioners challenge clause no ..... and the resources to successfully execute the work. article 14 of the constitution prohibits the government from arbitrarily choosing a contractor at its will and pleasure. it has to act reasonably, fairly and in public interest in awarding contract. at the same time, no person can claim a fundamental right to carry on business with the government. all ..... held that there need not be any statutory grant of such power. the only legal limitation upon the exercise of such an authority is that state is to act fairly and rationally without in any way being arbitrary, thereby such a decision can be taken for some legitimate purpose. what is the legitimate purpose that is sought ..... ) Explosives Act 1884 Section 4 Definitions - Sortby Recent - Court Orissa - Page 8 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: orissa Page 8 of about 3,724 results (0.190 seconds)

Feb 24 1987 (HC)

State of Orissa and anr. Vs. Rebati Tiwari

Court : Orissa

Reported in : I(1987)ACC536; AIR1988Ori242; 64(1987)CLT78

..... which all the occupants fell down about 20 feet below the culvert. purna chandra unfortunately died in the accident.3. a case for compensation under section 110a of the motor vehicles act (hereinafter referred to as the 'act') was filed before the claims tribunal by the young widow of the victim (aged only 31 years) claiming a compensation of rs. 34,000 ..... petrol from the lorry to an underground tank, struck a match to light a cigarette and threw it on the floor, and thereby caused a fire and an explosion which did great damage. it was held that his employers were liable because of his negligence in the discharge of his duties though the ..... in this rule shall be deemed to authorise the carriage of any person for hire or reward or any vehicles.'section 112 of the act reads as follows : --' 112. general provision for punishment of offences. -- whoever contravenes any provision of this act or of any rule made thereunder shall, if no other penalty is provided for the offence, be punishable with .....

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Oct 01 1986 (HC)

Narayan Chandra Jena Vs. State Transport Authority and ors.

Court : Orissa

Reported in : AIR1987Ori163

..... . state transport authority, madras) such fundamental right can only be restricted reasonably for which the provisions have been made in the motor vehicles act wherein section 50 of the act specifies the guidelines. as regards renewal of permit the hon'ble court observed as follows'the authority must remember that a permit holder has an ..... one contract carriage operator is asking for a single permit. what makes it unnecessary or undesirable in the public interest ordinarily, having regard to the explosive increase in traffic in our country, more vehicles are needed. of course, if the roads are in a precarious condition or competitive racing or reckless ..... may take any such steps as it considers appropriate for the hearing of the representation in the presence of any persons likely to be affected thereby.'section 30 of the act runs as follows : --'50. procedure of regional transport authority in considering application for contract carriage permit:-- a regional transport authority shall, (in .....

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Sep 04 1986 (HC)

Padma Charan Panda Vs. S. Ram Mohan Rao and ors.

Court : Orissa

Reported in : 1986(II)OLR457

..... the complainant's initial statement was recorded. thereafter the magistrate conducted an enquiry under section 202. cr p. c. and then took congnizance under sections 149/324/337 and 296 ipc as well as under secs 3 and 4 of the explosive substance act and issued summons against the accused persons. the accused persons appeared before the ..... of the actual seizure or touching of a person's body with a view to his detention. the provision for regular bail in the criminal procedure code are contained in sections 437 and 439. the distinction between an order of regular bail and an order of anticipatory bail is that the former is granted after arrest and, therefore, ..... l. j 1816, and it was held :'the term 'appears' in section 437 means and includes voluntary appearance before the court without intervention of any agency and the act of surrender before the court coupled with submission to its direction. these are implicit in section 437. as such, when a person accused of a non-bailable offence .....

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May 16 1986 (HC)

State of Orissa Vs. Lucas Barla

Court : Orissa

Reported in : 62(1986)CLT27; 1986(I)OLR680

..... article, which appeared to be a country made pistol and was seized from the possession of the respondent, came within the definition of 'fire-arm' under section 2(1)(e) of the act. section 2(1)(e) is quoted below for easy reference:' 'fire-arm' means arms of any description designed or adapted to discharge a projectile or projectiles of ..... , j.1. this appeal is directed against the order passed by the learned judicial magistrate, first class, panposb, acquitting the respondent of the charge under section 25(1)(a) of the arm act, 1959 ('act' for short).2. the prosecution case in short is that on 5-12-1979 a country made pistol (m. o. i) was seized from the ..... any kind by the action of any explosive or. other forms of energy, and includes -(i) artillery, hand-grenades, riot-pistols or weapons of any kind designed or .....

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Oct 03 1985 (HC)

i.D.L. Chemicals Limited, Rourkela Vs. Income-tax Officer (Recovery), ...

Court : Orissa

Reported in : AIR1986Ori136

..... conclusion that it has no territorial jurisdiction, it should not have entered into the question of maintainability of the suit in view of bar under the income-tax act.7. under section 20, civil p.c. a suit of the present nature can be instituted in a court within local limits of whose jurisdiction the cause of action or part ..... 2. plaintiff is a company having its registered office at hyderabad in andhra pradesh. it carries on its business in orissa having established factory area at rourkela for manufacture of explosives. it entrusted execution of some of the civil construction work in the factory area at rourkela to defendant no. 6 b. r. patel. at that stage, the income ..... -tax officer, ward-a, rourkela issued a notice dt. 15-6-1971 purporting to be under section 226(3) of the income-tax act, 1961 for withholding payments of certain amount to defendant no. 6 towards the arrear tax of defendant no. 7 m/s. east west construction company. plaintiff sent .....

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Sep 05 1985 (HC)

Hariprasad Chhopadia Vs. State of Orissa and anr.

Court : Orissa

Reported in : 1986(10)ECC248

..... smuggling goods, engaging and transporting, concealing and keeping those smuggled goods, and in dealing in them, it was necessary to detain him under sub-section (1) of section 3 of the act and accordingly, the order no. 2937 dated 10-6-1985 (annexure-1) was passed. it was further stated that the representation of the petitioner ..... to emergently leave his headquarters because of the disturbances that had occurred in other localities within his jurisdiction where his presence was urgently needed for tackling the explosive situation, and thereby there was a delay of 6 days in forwarding the detenu's representation to the state government, it could not be said that ..... origin and foreign make wrist watches, engaging and transporting, concealing and keeping these smuggled goods and dealing in these smuggled goods, his detention under section 3(1) of the act is necessary. the petitioner was arrested and detained with effect from 12-6-1985. on receipt of the order of detention as aforesaid, the .....

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Apr 02 1985 (HC)

Prahallad Dora Vs. Kishore Chandra Das

Court : Orissa

Reported in : 1985(II)OLR103

..... but on the circumstances under which it is committed. some of the settled principles which hold field can be stated in the following manner :(a) the section applies only if the act complained of is itself done by the public servant in pursuance of his public office, although it may be in excess of the duty or in the ..... reported in 1979 criminal law journal, 1018 considered the question of sanction in the back ground of allegations of public servant abusing and slapping gang leader while tackling explosive situation the observations of the court are in the following terms :'in the instant case the situation over harvesting of crop was tense as two groups were claiming ..... left to the discretion of the public servant who has to tackle an explosive situation. often a slap to the gang leader demoralises his adherent and defuses the situation. the methods and demands of tackling a situation must keep on varying and yet all those acts are in discharge of duty, may be in dereliction thereof.5. now .....

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Oct 21 1981 (HC)

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

Court : Orissa

Reported in : AIR1982Ori57

..... is that rabindranath, husband of plaintiff no. 1 and father of minor plffs. 2 and 5, died in japan on account of injuries received bv him in an explosion which took place on board the ship, of which the defendants are the owners, on the 20th july, 1978, while the ship was docked at mizushima harbour in ..... court derives its admiralty jurisdiction solely from the orissa high court order, 1948. it has not been declared as a colonial court of admiralty under section 3 of the 1890 act. however, by operation of the orissa high court order from 1948 the entire admiralty iurisdiction of the patna high court was transferred to the high court ..... 1978, while the ship was at mizushjma port and rabindranath was working in the room housing the air-conditioning equipment, there was an explosion in the said equipment. rabindranath who wag injured in the said explosion succumbed to his injuries on the 25th july, 1978 at mizushima seamen's clinic. mizushima daiichi hospital (annexe), kurashiki city, okayama, .....

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Apr 19 1979 (HC)

Union of India (Uoi) and anr. Vs. Orissa Textile Mills Ltd. and anr.

Court : Orissa

Reported in : AIR1979Ori165; 48(1979)CLT245

..... there was use of reasonable foresight and care. the burden which squarely lay on the railway administration has not been discharged. the immunity of section 73 of the railways act is consequently not available.10. there is no dispute before us that the plaintiffs are entitled to reimburse themselves for the loss caused to ..... costs, charges or expenses which may be incurred in respect of any action or proceedings that may be taken by virtue of this agreement.section 41 of the contract act provides:--'when a promisee accepts performance of the promise from a third person, he cannot afterwards enforce it against the promisor.'according to mr ..... as otherwise provided in this act, a railway administration shall be responsible for the loss, destruction, damage, deterioration or non-delivery in transit, of animals or goods delivered to the administration to be carried by railway, arising from any cause except the following, namely :-- (a) to (h) ...... (i) fire, explosion or any unforeseen risk; .....

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Apr 02 1976 (HC)

Caltex (India) Ltd. Vs. State of Orissa

Court : Orissa

Reported in : 42(1976)CLT778; [1978]42STC21(Orissa)

..... quarters ending with 30th june, 1960, 30th september, 1960, 31st december, 1960 and 31st march, 1961. the petitioner has been assessed as an unregistered dealer under section 12(5) of the act and has been subjected to penalty. the brief facts useful for the purposes of the present proceeding are these : the national mineral development corporation (briefly known as ..... which used to be acknowledged by the officers of n. m. d. c. and from time to time payments against supplies of goods were made to the petitioner. explosive licence for storage stood in the name of the petitioner. there was, however, no written contract fixing the terms.when the assessing officer issued notice to the petitioner, ..... you of our best attention at all times.it was clearly indicated in the aforesaid letter that the pump situated at kiriburu was of the consumer. undoubtedly, the explosive licence stood in the name of the assessee and the pump rented out to n. m. d. c. there is clear indication in this letter that the .....

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