Court : Orissa
Reported in : II(1990)DMC271
..... or on its own motion. section 473 reads as follows :--'473. extension of period of limitation in certain cases :--notwithstanding anything contained in the foregoing provisions of this chapter any court may take cognizance of an offence after the expiry of the period of limitation, if it is satisfied on the facts and in the circumstances of the case ..... code of criminal procedure, 1898 (5 of 1898)' was non-existent. if that be so, by operation of section 3(2), the provisions of chapter xxxvi of the new code shall apply to proceedings under the act. section 4(2) was examined in air 1984 sc 5, vishwa mitter v. o.p. poddar and ors., and it was observed as follows ..... following section shall be substituted, namely.'there is no indication in the section nor anywhere in the amendment act to show that the new section is retrospective in operation. it was held in air 1970 sc 703, arjun singh and anr. v. the state of punjab and ors., that it is a well settled rule of construction that no provision .....
Tag this Judgment!Court : Orissa
Reported in : 1990ACJ631; AIR1990Ori74
..... taken note of. in considering such aspect, the observations made in the publication of the government of india, ministry of finance (economic division), titled 'economic survey, 1986-87' is worth noticing. it was stated in chapters under the heading 'price behaviour in 1986-87' as follows :'5.11 compared with the preceding year, prices have ..... the supreme court was approving the multiplier system of multiplying the annual loss of dependency by the years of purchase which is otherwise named as multiplier. in air 1970 sc 376, (c.k. subramonia iyer v. t. kunhikuttan nair) the same principles were reaffirmed while emphasising that it must be borne in mind that the ..... (1979) 47 cut lt 368 (supra) as has beennoted earlier, since (1) the interest rates ofbanks vary, (2) there is no provision in themotor vehicles act to review the compensation once awarded on the variance of the rateof interest, and (3) the persons entitled tocompensation should have control over thecompensation amount as there is .....
Tag this Judgment!Court : Orissa
Reported in : 67(1989)CLT385; (1993)IIILLJ824Ori
..... the meanwhile. we have now before us a case where a dispute originating in 1969 and referred for adjudication by the government to the labour court in 1970 is still at the stage of decision on a preliminary objection. there was a time when it was thought prudent and wise policy to decide preliminary issue first ..... of the employee and since such a termination has been made during the subsistence of the industrial dispute, there has been a contravention of section 33 of the act and, therefore, the tribunal was fully justified in holding the petition maintainable.4. before considering the rival submissions, we think it appropriate to extract a passage ..... employee has passed the order of termination which is permissible under the industrial law. it is thus contended that there being no contravention of section 33 of the act, section 33a has no application and, therefore, the tribunal will have no jurisdiction to entertain the complaint in question.mr. patnaik, the learned counsel appearing for .....
Tag this Judgment!Court : Orissa
Reported in : [1988]173ITR425(Orissa)
..... the tax, if any, which would have been avoided if the income as returned by such person had been accepted as the correct income. '8. this was substituted by the finance act, 1968, with effect from april 1, 1968, by the following clause :'(iii) in the cases referred to in clause (c), in addition to any tax payable by him, ..... bar. but before i come to the decisions, let me first notice the changes made in the law from time to time.5. chapter xxi of the act deals with the ' imposable penalties '. section 271 of this chapter deals with various situations under which penalties can be imposed and reads as follows :' 271(1). if the income-tax officer or the ..... completed on october 29, 1971. on receipt of certain information from a government department that the assessee had received a sum of rs. 30,516 during the financial year 1970-71 by way of consultation fees from the employees of the central government, the assessment for the period 1971-72 was reopened under section 147 read with section 148 .....
Tag this Judgment!Court : Orissa
Reported in : [1988]68STC334(Orissa)
..... in the decision reported in [1987] 67 stc 284 (orissa) (secretary to government of orissa, finance department v. straw products limited) it has been held that section 22 is not applicable to the recovery of rebate under the central act but it has been held that the suit is impliedly barred. with great respect, i am not ..... been held that rebate for payment of the tax levied within the time prescribed by the orissa act is a stimulus for prompt payment which has been offered to facilitate and expedite ..... if the tax or penalty is one under the orissa act and the provision of the orissa act including the provisions relating to returns, provisional assessments, advance payment of tax, appeals, reviews, revisions, references, refunds, penalties and rebate shall be applicable. in air 1970 sc 1672 (orissa cement ltd. v. state of orissa) it has also .....
Tag this Judgment!Court : Orissa
Reported in : 61(1986)CLT307; 1986(I)OLR377
..... question that arises for consideration is who was in possession of the subject-matter of dispute during the period the property remained under attachment.in a. i. r. 1970 pat.102: 1970 cri. l. j. 484; mahendra prasad singh and ors. v. state of bihar and anr., a question was raised to the effect that when property is ..... dispose of the proceeding under section 145 of the code by order, ext. 10. a complaint was also filed against the respondents for violation of court's order acting on the service report of attachment. there is no other material to disbelieve the aforesaid evidence. merely because there was party faction in the village, the evidence adduced ..... was kept under attachment.(ii) the respondents reaped and removed the standing paddy crops from the subject -matter of dispute.(iii) there was no evidence to prove that the act of the respondents had the tendency to cause obstruction, annoyance or enjoy to any person lawfully employed and so the offence under section 188, i. p. c. was .....
Tag this Judgment!Court : Orissa
Reported in : AIR1986Ori110; 60(1985)CLT466
..... one party is not dependant on the decree of the other.'the respondent preferred f.a. no. 40 of 1964 in this court which was disposed of on 5-8-1970 by allowing the appeal and passing the following order : --'in the result, we allow the appeal, set aside that part of the judgment and decree of the court below ..... the higher amount unless he pays court-fee therefor. in air 1979 sc 989, meenakshisundaram chettiar v. venkata chalam chettiar, analysing section 7(iv)(f) of the court-fees act, kailasam, j. speaking for the court held :--'reading this provision by itself the amount of court-fee payable in suits for accounts is according to the amount at which the ..... case law on the subject.12. the powers of the registrar who is indisputably the taxing officer of this court have been enumerated in chapter v of the high court rules. the powers conferred upon him under this chapter are judicial in character, as will be patent from the rules, particularly rule 4, according to which, in the absence of the .....
Tag this Judgment!Court : Orissa
Reported in : 60(1985)CLT543; 1985(II)OLR375
..... the landlord from interfering with the tenants, cultivation of the land or for such other purposes) as may deem necessary or expedient.'section 24(2)of the act, it is provided that nothing in chapter-iii shall apply in respect of the lands held by a landlord, who is a privileged raiyat or a person under disability.section 67, o. l. r ..... of this courc in the case of sudam charan mohapatra v. thumpu majhi and ors., [(1970)(1) c.w.r.,205)] taking a similar view held that the revenue officer has the power to issue the certificate under section 29 of the o. l. r ..... revenue officer and not by the civil court.the court further held that the revenue officer has been vested with powers to grant the relief of injunction, and as the act empowers the revenue officer to grant injunction in suitable cases, the jurisdiction of the civil court to grant the same relief is clearly barred by section 67.a division bench .....
Tag this Judgment!Court : Orissa
Reported in : 1985(I)OLR395
..... made in the code of criminal procedure, rules have been prescribed by this high court in general rules and circular orders (criminal), volume i, published in 1977. chapter viii of part i contains the rules in this regard and we would mention a few of them. ordinarily an accused person should be allowed a few hours for ..... been laid down by the supreme court in air 1960 s. c. 961: ramanlal mohanlal pandya v. the state of bombay, air 1970 s. c. 1330 : sheshanna, bhumanna yadev v. state of maharashtra, and air1980s. c. 1382. state (delhi admn.) v. v. c, shukla, the evidence of an accomplice ..... of corroboration would mean not only corroboration with regard to the crime, but also with regard to complicity of the criminal. for instance, section 133 of the evidence act provides that an accomplice shall be a, competent witness and a conviction is not illegal merely because it proceeds upon the uncorroborated testimony of an accomplice. but as has .....
Tag this Judgment!Court : Orissa
Reported in : AIR1985Ori153; 1985(I)OLR345
..... principles of natural justice and consequently, the action of the corporation is vitiated.2. after the country became independent, the industrial finance corporation act came to be enacted in 1948 to set up a corporation called 'industrial finance corporation' with the object that the said corporation would provide long-term credits to industrial undertakings. with the rapid growth of industries ..... any payment made by the debtor is in the first instance to be applied towards satisfaction of interest and thereafter towards the principal. (see meghraj v. mst. bayabai, air 1970 sc 161 at page 163, para-6). in this view of the matter, we unhesitatingly reject the submission of mr. mohanty, the learned counsel for the petitioner.6. mr ..... good faith, then this rule must be held to have been satisfied.in the case of a. k. kraipak v. union of india air 1970 sc 150, the supreme court held:--'the aim of the rules of natural justice is to secure justice of to put in negatively to prevent miscarriage of .....
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