Court : Orissa
Reported in : AIR1953Ori185
..... main contention raised before us relating to the orissa agricultural income-tax (second amendment) act, 1950 (act 15 of 1950), it is to be noticed that under section 27(l)(b), any sum which was payable in respect of an estate as agricultural income-tax in 'respect of any agricultural income derived from such estate during the previous agricultural year, is one of the items of deductions from the gross assets as calculated under section 26(2), in order to arrive at the basic net income with reference to which the compensation payable is calculated ..... statement that the enhanced agricultural income-tax act was necessary for financing development schemes, no attempt was made for a period of nearly two years after the passing of that act even to assess under that enhanced act persons whose incomes were below ..... statement of objects and reasons, it was stated that the enhancement of the agricultural income-tax was necessitated for financing various development ..... made with the sole or primary object of merely beating down the compensation payable under the estates abolition scheme then pending on the legislative anvil and not for the purpose of 'financing the various development schemes in the state,' as reiterated in the statement of objects and reasons appended to the revised bill published on 22-7-1950 ..... contended, therefore, that though according to the professed object of the amendment the tax was enhanced for the purpose of financing certain development schemes, this was nothing more than a mere pretence of .....
Tag this Judgment!Court : Orissa
Reported in : AIR1954Ori1
..... rao contends, in any view of the case, while sri das had not the intention of influencing the trial of the case in any manner whatsoever, it was after all a careless act on his part to have transmitted the letter to the sub-divisional magistrate with the endorsement 'show this to s. d. m. ..... on that very day, that is, on 28-4-1952, the criminal case against nathmal jajodia and sitaram jajodia under section 7 of act 24 of 1946 was transferred to the file of sri c. v. ..... district magistrate ought to have expected that the cognisance had not till then been taken of the case & this letter is very likely to influence the sub-divisional magistrate in taking cognisance of the case, which act is a judicial act, and, as appears from the provisions of section 204, criminal p. c. ..... but in spite of our repeated warnings and directions, if such an act comes to our notice which has a definite tendency of interfering with the fair trial, we are definitely of the view that if we do not take any serious notice of such an act we would be failing in our duties if we do not maintain an atmosphere of complete assurance to the public of the state of a fully unbiased and fair trial of the case free from any extra-judicial interference whatsoever. ..... if a person making a publication, or responsible for the act, which is likely to interfere with the fair trial of the case, is aware that a proceeding is imminent, then the offence is complete and it is not essential that the case must be pending. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori288; 19(1953)CLT220
..... this is a reference made by the board of revenue, orissa under the provisions of section 29, orissa agricultural income-tax act. ..... whether salami is income within the meaning of the income-tax act or agricultural income-tax act has come for determination in several cases before their lordships of the patna high court and it is the consistent view taken by patna high court in many decisions that salami paid to the landlord at the time of settlement of agricultural land cannot be regarded as income as a matter of law. ..... the learned advocate appearing on behalf of the agricultural income-tax authorities relies upon section 2 clause (a)(1) for the purpose of definition of the words 'agricultural income'. ..... the agricultural income-tax act does not define the word 'income'; nor does it define the word 'salami'. ..... ) (d), which is a case under the bihar agricultural income-tax act. ..... the assistant collector of agricultural income-tax inferred from this fact that as the salami is low it must be presumed that it represented a part of the annual rent commuted into cash payment. ..... prima facie, salami is not income and it is for the income-tax authorities to show that there do exist facts which would make the salami income. ..... of income-tax b & o. v. ..... of income-tax', b. & o. ..... of income-tax, b. & o. ..... of income-tax. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1954Ori16; 19(1953)CLT263
..... the petitioner has been convicted under rule 97 of the hindol forest rules read with section 26 (f) and (g), forest act and sentenced to pay a fine of rs. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1954Ori57; 19(1953)CLT452
..... capacity, have utilised the wealth of the people along with that the confidence of the country-men and the great suspicion which has arisen in the minds of the people, we as mouthpiece of the general tax-payers ana countrymen, as a duty of the newspapers and for the purpose of safeguarding the interests of the general ..... conduct of shri mahatab while he was the chief minister oi' orissa and while he was a member of the central cabinet of the charges uf several corrupt practices, bribery, dishonesty and some anti-social and unpatriotic acts on account of which shri mahatab had filed a suit for defamation in original suit no. ..... he confirmed the view oi' law as appearing in the cases already cited by me in observing:'any act done or writing published, which is calculated to interfere with the due course of justice, is a contempt of court, and writings prejudicing the public for or against a party are ..... police were immediately communicated with & a case under section 307/148, penal code was started. ..... satyapriya babu must now realise that when the teeming tax-payers were fighting with blood and tears for the independence of the country, they were not apprehending that on the attainment of independence sri bijoyananda patnaik will become businessman with the wealth ..... and secretary, has posed as an ordinary tax-payer in the open letter, proves that this case is not the personal case of mahatab and ..... satyapriya babu has written that he is an ordinary tax-payer, but in truth he is not that. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1954Ori175
..... this court has held in more than one case that non-compliance with the strict provisions of section 195 is fatal to the prosecution and it cannot be said in this case that cognisance of the offence has been taken in accordance with law. ..... reliance is placed on section 195 of the criminal procedure code which lays down that no court shall take any cognisance of an offence under section 186. i.p.c. ..... on these facts the petitioners were charged and convicted of having committed an offence under sections 186 and 353, i.p.c.2. ..... so far as the offence under section 353, i.p.c. ..... i have therefore no doubt in my mind that the conviction of the petitioner under section 186, i.p.c. ..... 1, makardhwaj has, in addition, been convicted under section 353, i.p.c. ..... the two petitioners have been convicted under section 188, i.p.c. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1954Ori210; 20(1954)CLT112
..... this question may, however, be further examined if a fresh proceeding under section 133, cr. p. c. ..... but this fact is not clear either from the original proceeding under section 133 cr. p. c. ..... 410 is the private property of the petitioner and he was clearly entitled to erect a fence on that plot and there can be no question of a proceeding under section 133 cr. p. c. ..... the original proceeding under section 133 cr. p. c. ..... after complying with the provisions of section 139a cr. p. c. ..... may then start a fresh proceeding under section 133, cr. p. c. ..... in such circumstances, if the magistrate considers that proceedings under section 133 cr. p. c. ..... apart from non-compliance with the provisions of section 139a, cr. p. c. ..... in a dispute of this type where the public claim a right of way over a piece of land and one of the parties claims it as his property the magistrate is bound under section 139a cr. p. c. ..... the order of the learned magistrate cannot obviously be supported inasmuch as he had failed to comply with the mandatory provisions of section 139a. cr. p. c. ..... to ascertain whether the petitioner was denying the existence of any public right of way over the disputed plot the learned magistrate heard the evidence of both parties and passed a final order under section 137 cr. p. c. ..... the petitioner appeared and showed cause and then instead of proceeding under section 139a cr. p. c. ..... learned magistrate started a proceeding under section 133 cr. p. c. ..... revision is against an order under section 137 cr. p. c. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1954Ori224; 20(1954)CLT333
..... quarter by the resolution, dated 27-8-1945, of the balasore municipality affirming the proceedings of the finance sub-committee dated 10-8-1945.the contention on behalf of the plaintiff-respondent is that the tax which was assessed in the general assessment of the year 1938 can be enhanced only in accordance with the provisions of section 95, bihar and orissa municipal act, which was in operation during that time, and inasmuch as the provisions have not been complied ..... as it appears from the reports of the district magistrate during the years 1943 and 1945 that the assessment was inadequate and further as was found by the finance sub-committee that the previous assessment was improper, it has got to bo implied that the previous inadequacy was on account of mistake. ..... in our opinion, in order that the municipal body may assume powers for the purpose of enhancing the tax of the assessee fixed in the general assessment, they must be satisfied, as provided under the last clause, that the assessment is inadequate and that it is so on account of mistake or fraud, it is manifestly clear to us, therefore, in ..... the resolution running thus: 'the proceeding of the finance sub-committee meeting held on 10-8-1945 was confirmed and with the amendments moved by sri jnan ran-jan ralnaik and seconded by sri debendranath das that ..... and we dont think nc will refuse to be taxed properly and take protection under the law to evade it and in our opinion he should be assessed upon a monthly income of rs. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1955Ori20; 20(1954)CLT672
..... appavu padayachi', air 1915 mad 896 (e) this view of the english law of contract was applied in construing the relevant provisions of the contract act also and it was held that the buyer was not entitled to claim refund of the earnest money forfeited when a contract for sale of immovable property fell through due to his ..... thought that the earnest money was in the nature of a 'benefit' under the contract of sale and that consequently by virtue of section 64, contract act the seller was bound to refund it to the buyer. ..... particular, he relied on the following passage in the judgment: 'the right to damages presents no insuperable objection to the application of section 64 to cases of rescission under section 39, and section 64 applies in their lordships' judgment to the present case. ..... next question for consideration is whether by virtue of section 74, contract act the petitioner was entitled only to reasonable compensation and not to the whole of the earnest money we are conscious that there are some decisions to the effect that where the earnest money forms a substantial portion of the purchase price its forfeiture may amount to a 'penalty' within the meaning of section 74, contract act (see -- 'subbarayalu v. ..... 'they were undoubtedly aware that in india, the law of contract had been codified in the contract act and yet they did not consider that any of its provisions would render the english law concept of earnest money inapplicable in ..... and international mining & finance corporation ltd. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1955Ori113
..... raghunadha rao, inhabitant of berhampur, in the district of ganjam, desire to apply for a post in the orissa administrative, finance and police services, under the government of orissa: and whereas i am required to make a declaration under the resolution of the government of , orissa in home ..... will be noticed that the only change that has been introduced is in the proviso which, under the government of india act, required that at least half of the members shall be persons who have held office for at least 10 years under ..... under section 241(2), government of india act the conditions of service of persons serving his majesty in a civil capacity were to be prescribed, in the case of persons serving in connection with the affairs of a province by the governor of that province or by a person authorized by the governor of ..... article 309 says:'subject to the provisions of this constitution, acts of appropriate legislature may regulate the recruitment and conditions of service of persons appointed to public services and posts in connection with the affairs of the union or of any state'.there is a proviso to this article which says that, until provision in that behalf is made by an act of the appropriate legislature the governor may make' rules regulating recruitment and conditions of service of persons ..... 18-1-1949, referred to in rule 5 was passed by the governor of orissa when the government of india act 1935, as adapted by the india (provisional constitution) order, 1947, was in force. .....
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