Court : Orissa
Reported in : 1993CriLJ442; 1992(II)OLR395
..... i am unable to agree with my learned brother justice pasayat that the question whether the procedure prescribed has been followed is a matter for trial, that whether in fact the designated officer has acted in a particular manner is to be gone into at the time of trial, that the court in consideration of the questions raised would then decide whether there has been any prejudice to the ..... continue in custod if he does not furnishings ball such detention in custody is by operation of law.the provision equally applies to a person arrested and produced before a magistrate under the act and even if the magistrate or the special court directs his release on bail holding that the conditions of section 37(1)(b) are satisfied, yet the accused must remain in custody if he is not prepared ..... can directly take cognizance of the case upon police report or upon a complaint made by the authorised officer of any department of the state or the central government, section 36-d is the provision bearing upon the question and states that until a special court is constituted all offences under the act shall 'notwivasusnding anything contained in the code of criminal procedure, 1973 (2 of 1974), be tried by a court of session'. ..... original jurisdiction enjoys save and except the ..... united industrial bank limited : air 1983 sc 1272).francis bennion in 'statutory interpretation'(1984 edition) has observed as follows :'unnecessary technicality : modern courts seek to cut down technicalities attendant upon ..... bank .....
Tag this Judgment!Court : Orissa
Reported in : 2007(I)OLR80
..... under such circumstance, the government appeal is disposed of without interfering with the order of the appellate court. ..... (special court), cuttack delivered the judgment on 13.09.1988 finding the accused persons guilty of the offences under section 7(1)(a)(ii) of the essential commodities act (in short 'e.c. ..... 1 and 2) and maintained conviction of accused munsi shamsuddin only under section 7(1)(a)(ii) of the act. ..... act for making and maintaining false statement of accounts regarding their stock position of edible oil. ..... act and sentenced to pay a fine of rs. ..... act for contravention of clause-3 of orissa declaration of stocks and price of essential commodities order 1973 (in short 'order 1973') and clause-12 of orissa pulses, edible oilseeds and edible oils (storage control) order, 1977 (in short 'order ..... act') and also under section 9 of the e.c. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1950Ori89
..... it can be held that the high court of orissa while exercising jurisdiction in the states of bamra and kalahandi (which or outside the territorial limits of the province of orissa) is a 'high court' for the purposes of section 206, government of india act, it will not be competent for that high court to grant the certificate, nor will the federal court obtain jurisdiction to bear an appeal from the decision of that high court. ..... apparently, the legislature desired that the definition of the expression 'high court' in the federal court (enlargement of jurisdiction) act, 1947, should be in conformity with the meaning given to that expression in section 206, government of india act so that the appellate jurisdiction conferred by that act may be exercisable by the federal court over all classes of high courts contemplated by section 206. ..... 5 of the states order without any express provision in that order taking away the appellate jurisdiction of the federal court, the right of appeal under section 205, government of india act which attaches to the decisions of the high court of orissa in relation to the province of orissa likewise attaches. ..... so far as the high court of orissa is concerned, the effect of section 219 is that in whatever provision of the government of india act the expression 'high court' may occur, that expression should be construed as referring to the high court of orissa while exercising jurisdiction in respect of matters arising out of the province of orissa. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1994Ori187
..... xxxxx (ii) royalty shall be leviable on minor minerals extracted from the lessed area at the rates specified in schedule i : provided that the rates specified in schedule i may be revised by government from time to time by an amendment made to the said schedule, but no such enhancement shall be made before the expiry of three years from the date when the rates were last fixed, ..... ' (emphasis ours) perusal of rule 33 shows that while repealing the 1983 rules it saves the acts, actions or orders passed under the repealed rules by declaring that they shall be deemed to have been done, taken ..... reading of rule 33 is made, there can be no doubt about the intention of the rule itself which besides creating a legal fiction in respect of any act, action or orders, taken, done or passed under the repealed rule, further requires that they shall have to be brought in conformity with the provisions of ..... 1468 : (1980 tax lr 1723), the purpose of the word 'deemed' occurring in section 5(3) of the central sales tax act, 1956 came up for consideration, the question was whether a legal fiction is created by the use of the word 'deemed'. ..... the proviso to sub-rule (ii) of rule 13 authorises the government to revise the rates specified in schedule i from time to time by ..... be deemed to havebeen done, taken or passed under these rules,and shall be brought into conformity with theprovisions of these rules within three monthsfrom such commencement or such furthertime as the government may specify in thisbehalf. .....
Tag this Judgment!Court : Orissa
Reported in : [1988]70STC153(Orissa)
..... sales tax even before the commencement of the amendment under any state law on the ground of legislative incompetence and similarly also saved the taxes levied or collected under such laws except in the conditional circumstances enumerated in section 2(c)(ix) of the act and section 6(2) of the constitution (forty-sixth amendment) act, just noted above.the effect of the amendment fell for consideration before the andhra pradesh high court in the case of ..... goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration, * * *section 6(2) of the amending act also contains a provision for exemption in these words:notwithstanding anything contained in sub-section (1), any supply of the nature referred to therein shall be exempt from the aforesaid tax-(a) where such supply has been made ..... overcome the difficulties created by the aforesaid and some other decisions in the way of the state governments to levy sales tax and nullify their effect, the constitution (forty-sixth amendment) act, 1982 was enacted which was assented to by the president on 2nd february, 1983. ..... of the tamil nadu government and act no. ..... 23 of 1983 of the karnataka government)...on a close reading of section 6 and the marginal note, we are clearly of the opinion that the section is only intended to validate transactions already made and levy and collection of tax on transactions by way of .....
Tag this Judgment!Court : Orissa
Reported in : (1998)IILLJ1166Ori
..... of proof, the mode of enquiry and the rules governing the enquiry and trial in both the cases are entirely ..... as would merit his removal from service or a lesser punishment, as the case may be whereas in the criminal proceedings the question is whether the offences registered against him under the prevention of corruption act (and the indian penal code, if any) are established and, if established, what sentence should be imposed upon him. ..... a detailed calculation of the known source of income and the probable saving has been calculated and indicated in the charge-sheet and the prima facie disproportionate assets ..... prosecution was launched and a case under section 13(2) read with section 13(1)(e) of the prevention of corruption act, 1988 has been instituted in the special court and is now pending trial in the court of the special judge, ..... facie case of criminal misconduct under section 13(2) read with section 13(1)(e) of the prevention of corruption act, 1988 having been made out, charge-sheet has been filed. ..... that the petitioner is having charges under the prevention of corruption act and the onus is on the accused to disprove the allegation ..... in a charge under section 13(1)(e) read with section 13(2) of the prevention of corruption act, once the prosecution places essential ingredients of the offence of criminal misconduct by proving in the standard of criminal evidence that the petitioner a public servant during the period of his office at the relevant ..... the probable saving of .....
Tag this Judgment!Court : Orissa
Reported in : 2008(1)OLR443; (2008)15VST296(Orissa)
..... effected by it to a buying dealer or person, either directly or through an intermediary, shall collect by way of tax an amount equal to the tax payable on the value of such finished products under section 3 of this act by the buying dealer or person in prescribed manner and shall pay the tax so collected into the government treasury:provided that the tax so payable by a manufacturer under this sub-section during a year shall be reduced by the amount of tax paid under this ..... composition of offences, refund, recovery, assignment of proceeds including other enforcement provisions and the provisions to empower the state government to make rules for carrying out the purposes of the bill after enactment.the bill further seeks for abolition of octroi duty levied and collected under the orissa municipal ..... the tax is proposed to be levied on every dealer in scheduled goods or any person who brings or cause to be brought into a local area the scheduled goods at such rates as may be prescribed by government not exceeding twelve per centum of the purchase value of such goods.the bill also seeks to mark provisions, inter alia, for furnishing of periodical returns, appointment of taxing authorities, assessments, appeals, revision, maintenance of accounts, ..... the state some times gets the loan from outside agencies like union govt, world bank etc. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori121
..... court of wards, orissa, that sri brundaban chandra dhir narendra, proprietor of madhu-pur estate, in the district of cuttack, should be disqualified under sub-clause (iv) of clause (f) of section 10, orissa court of wards act (act 26 of 1947).and whereas the state government are satisfied that the said brundaban chandra dhir narendra is incapable of managing and unfitted to manage his estate, and it is expedient in the public interest that his properties should be managed by the court ..... the collector based on an inquiry under section 14 and the existence of a recommendation by the court of wards after taking into consideration the report of the collector, are conditions precedent for a declaration to be made by the provincial government under section 16 of the act irrespective of the nature of the opinion expressed either by the collector or by the court.if that is the position in respect of a case where the collector initiates proceedings suo motu, it appears to me to follow all the ..... it is admitted on behalf of the government that though the collector's report was dated 24-2-1951, and was in fact forwarded both to the revenue commissioner and the government simultaneously to save delay as appears from the very letter of the collector forwarding his report, the recommendation of the board comes in only on 1-12-1951 and the notification declaring the petitioner as disqualified is dated ..... purposes of the income tax', (1888) 21 qbd 313 (i & j); & --'colonial bank of australasia v. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1963Ori130
..... any change in its character, so as to debar acquisition of joint family rights in it or to divert any preexisting or subsisting right in them enuring to the benefit of the members of the joint family;(iv) section 65-a in saving the pre-existing arrangements with regard to the thikadary tenures, saves not only the partition of the tenure, if any, but also joint or separate enjoyment of the sir and bhogra lands appertaining to the tenure or any other emoluments arising therefrom. ..... bo as follows: (a) the tenure shall be heritable, but not transferable by sale, gift, mortgage or dower; it shall not be saleable in execution of any decree, nor shall any decree be passed for the sale thereof; and, save in so far as any arrangements to the contrary are in force at the time of declaration, it shall not be partitioned and shall devolve on one member only of the thikadar's family. ..... -1/12/60 r--in exercise of the powers conferred by sub-section (1) of section 3-a of the orissa estates abolition act, 1951 (orissa act i of 1952), the state government do hereby declare that the intermediary interests of the holders of thikadari and maufidari villages in the sadar and bargarh sub-divisions of the district of sambalpur have passed to and become vested in the state ..... appeal are ka, kha, gha and una schedule lands in originally protected thikadari villages khemidikhar and halkadadar, arjun naik (deceased) acquired sir and khudakast lands in these villages and possessed the save in his own right. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori185
..... the transference of the ownership of the estates from the proprietors to the state is brought about by the definition of the words 'estate', 'intermediary' and 'date of vesting' taken with the provisions of section 3 of the act, which empowers the state government to declare by notification from time to time that the estates specified in those notifications have passed to and become vested in the state free from all encumbrances. ..... the obvious result of section 5 (a) in so far as it relates to such buildings when taken with the saving provisions of section 6, and is also the clear implication of section 26(2)(iii) and section 27(l)(d) relating to compensation ..... . those three acts were: (1) an act respecting the taxation of banks; (2) an act to amend and consolidate the creditor alberta regulation act; (3) an act to ensure publication ..... their lordships on a consideration of the entire scheme of these acts and the effect produced by the first of these acts, pronounced the same invalid on the ground that the purpose and effect of the act was to legislate in respect of banks, a subject which was not within provincial competence, but ..... 'alberta case', (1939) a c 117 (z16), the taxing statute in question 'an act respecting the taxation of banks' was held to be unconstitutional because in its essence it was not a taxation measure at all but was merely part of a legislative plan to prevent the operation within the province of banking institutions brought into existence by the dominion parliament .....
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