Court : Orissa
Decided on : Jun-22-2007
Reported in : AIR2007Ori146
A.K. Ganguly, C.J.1. The main 'question on which both these appeals were argued is whether they are maintainable after the insertion of Section 100A in the Civil Procedure Code by its amendment in 2002.2. The material facts of the case are that both the appeals were filed by one Ramesh Chandra Das from the judgment and order dated 11 -10-2006 passed by a learned single Judge of this Court. Two appeals being F.A.O. No. 274 of 2006 and F.A.O. No. 286 of 2006 were filed from the order dated 3-7-2006 passed by the Civil Judge (Senior Division), Bhubaneswar in Title Suit No. 223 of 1990. By that order the learned trial Judge removed Ramesh Chandra Das, the appellant before us as Receiver and also declined to appoint any one of the plaintiffs as Receiver. By that order, the learned trial Judge also discharged defendant No. 1, Kishore Chandra Das from Receivership. That part of the order discharging him as a Receiver was challenged by Kishore Chandra in F.A.O. No. 274 of 2006.3. The learned J...
Tag this Judgment!Court : Orissa
Decided on : Jul-27-2007
Reported in : 2007(II)OLR669; (2009)20VST57(Orissa)
A.K. Ganguly, C.J.1. Learned Counsel for the Revenue has very fairly produced the records. But, no affidavit has been filed in this case.2. In this writ petition the petitioner is aggrieved by the notice dated 1.3.1985 under Annexure-1 issued to the petitioner for initiating a suo moturevision. The said notice is issued by the Assistant Commissioner of Sales Tax, Puri Range, Puri. By the said notice, the petitioner has been informed that the assessment for the year 1978-79 has already been completed thereby escaping some income on which the petitioner is liable to pay tax.3. The petitioner is a company carrying on business in manufacturing of coconut fibre cushions, mattresses etc. Pursuant to the said notice, a suo motu revision under Section 23(4)(a) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the 'Act') read with Rule 80 of the Orissa Sales Tax Rules, 1947 (in short, the 'Rules') was instituted and an order was passed therein on 6.3.1985. From the original records ...
Tag this Judgment!Court : Orissa
Decided on : Apr-10-2007
Reported in : 104(2007)CLT89
I. Mahanty, J.1. M/s. Tata Sponge Iron Limited, the Appellant, is a Public Limited Company carrying on the business of manufacture and sale of sponge iron and incorporated under the Companies Act, 1956. The Appellant has preferred this appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') seeking to challenge the Order dated 13.10.2003 passed by the Income Tax Appellate Tribunal in ITA No. 83/CTK/2000 pertaining to the Assessment year 1996-97.2. This Court vide the Order dated 3.5.2006 was pleased to admit the appeal on the following two questions of law:1) Whether on the facts and in the circumstance of the case, the Learned Income Tax Appellate Tribunal is right in holding that the expenses incurred towards repairs, depreciation and salary paid to staff looking after the transit house indirectly is not allowable as deduction while computing the income from business solely because of the provision in Section 37(4A) of the Income Tax Act, 1961.II)...
Tag this Judgment!Court : Orissa
Decided on : Aug-03-2007
Reported in : 2007(II)OLR452
ORDERM.M. Das, J.1. Several Vigilance Cases have been instituted against the present petitioner. Allegations in all the cases, except one, are for commission of alleged offence punishable under Sections 120B/420/467/468/472 IPC read with Section 13(2) and 13(i)(d) of the Prevention of Corruption Act, 1988.2. The prosecution alleges that the then Managing Director of Orissa Rural Housing Development Corporation (for short, 'the Corporation') in conspiracy with the other subordinate officials of the said Corporation and private builders sanctioned and disbursed loan amounting to crores of rupees by bifurcating the said money into small individual loans limited to Rs. 5,00,000/-. It is further alleged that in such method, as the money, which is meant for the rural poor people, was advanced to private builders who have also admittedly become chronic defaulters in repaying the said loans and, as such, the Corporation has sustained huge loss. The petitioner was working as the Accounts Office...
Tag this Judgment!Court : Orissa
Decided on : Jul-25-2007
Reported in : 2007(II)OLR335
A.K. Ganguly, C.J.1. This petition under Section 15 of the Contempt of Courts Act, 1971 has been filed by one Prasanta Kumar Nayak, who describes himself as a Member of the Indian Administrative Service (Orissa Cadre) with a prayer for initiating a suo motu proceeding for criminal contempt against opposite party No. 1-Mrs. Harapriya Barik @ Tarai.2. Learned Counsel submits that the petitioner is invoking the Court's jurisdiction under Section 15 of the Contempt of Courts Act, but the consent of the Advocate General, which is required to be taken before invoking this jurisdiction, has not been obtained. The learned Counsel submitted that he is seeking to initiate a suo motu proceeding of criminal contempt against opposite party No. 1 for the statements allegedly made by her.3. In support of the petitioner's case for initiating a suo motu proceeding for criminal contempt against opposite party No. 1, learned Counsel placed reliance on certain materials.4. The Court's attention was first ...
Tag this Judgment!Court : Orissa
Decided on : Apr-10-2007
Reported in : [2007]292ITR175(Orissa)
I. Mahanty, J.1. M/s. Tata Sponge Iron Limited, the appellant, is a public limited company carrying on the business of manufacture and sale of sponge iron and incorporated under the Companies Act, 1956. The appellant has preferred this appeal under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') seeking to challenge the order dated October 13, 2003, passed by the Income-tax Appellate Tribunal in I.T.A. No. 83/CTK/2000 pertaining to the assessment year 1996-97.2. This court vide the order dated May 3, 2006, was pleased to admit the appeal on the following two questions of law:(I) Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate Tribunal is right in holding that the expenses incurred towards repairs, depreciation and salary paid to staff looking after the transit house indirectly is not allowable as deduction while computing the income from business solely because of the provision in Section 37(4A) of the Income-...
Tag this Judgment!Court : Orissa
Decided on : Mar-26-2007
Reported in : 103(2007)CLT639; 2007(I)OLR662
A.K. Ganguly, C.J.1. The subject-matter of challenge in this writ petition is an order dated 13.11.2001 passed by the Central Government-opposite party No. 1 on the revision application filed by Shri Ganapati Raj Jain- O.P. No. 4. By the said order, opposite party No. 1 quashed the renewal of the petitioner's mining lease for iron ore over an area of 335.896 hectares which is about 830 acres and by the same order opposite party No. 1 directed the State Government to grant the mining lease for iron ore over an area of 60.70 hectares in favour of opposite party No. 4.2. The material facts of the case are as follows:Way back in 1955, the petitioner applied for the grant of mining lease for manganese ore over an area of 830 acres for Balda Block in Keonjhar district for a period of 20 years. On such application, the State Government on or about 16.11.1956 granted mining lease to the petitioner for 20 years for the aforesaid area. Then the mining lease for manganese ore was executed in favo...
Tag this Judgment!Court : Orissa
Decided on : Sep-04-2007
Reported in : 2007(II)OLR648
M.M. Das, J.1. Though this is an application under Section 439 Cr.P.C. filed by the petitioner for grant of bail, the facts on which the case evolved not only has created sensation throughout the State as well as the country, but also involves interesting and important question to be dealt with.2. A few weeks ago, large numbers of aborted foetus were found from various places in the district of Nayagarh. This gave rise to a suspicion in the mind of the general public that probably after sex determination, finding the sex of the foetus to be female, the mothers have chosen for aborting the child.3. It is well known that even after 60 years of independence, in our country, boys and girls are still not given equal preference. Poor families in the society or for that matter, the conservative and old fashioned parents prefer boys and girls are seen as a burden and inferior to boys. This is more fortified due to the social stigma of dowry. On account of the above, in spite of enactments made...
Tag this Judgment!Court : Orissa
Decided on : Jul-12-2007
Reported in : 2007(II)OLR742
A.K. Ganguly, C.J.1. The four accused persons, namely, Danda Naik, Sima @ Simanchal Naik, Bhaiga @ Bhagaban Naik and Debo @ Debaraj Naik were charged under Section 302/34 of the Indian Penal Code and all the accused persons, excepting accused Sima alias Simanchal Naik, were further charged under Section 307/34 of I.P.C. and they stood trial in the Court of the 1st Additional Sessions Judge, Berhampur, Ganjam in connection with Purusottampur P.S. Case No. 70/91 corresponding to G.R. Case No. 163/91 and Sessions Case Nos. 17 of 1992 and 23 of 1992.2. All the accused persons were convicted under Section 302/34 I.P.C. and all the accused persons excepting Sima @ Simanchal Naik were also convicted under Section 307/34 of I.P.C. and they were all sentenced to suffer imprisonment for life under Section 302/ 34 I.P.C. and all the accused persons excepting Sima @ Simanchal Naik were further sentenced to undergo rigorous imprisonment for one year for conviction under Section 307/34 I.P.C. Both t...
Tag this Judgment!Court : Orissa
Decided on : Jul-25-2007
Reported in : 104(2007)CLT639
B.P. Das, J.1. This Writ Petition is directed against the Judgment dated 30.8.2005 passed by the District Judge-Cum-Election Tribunal, Sundargarh in Election Petition No. 5 of 2003 upholding the election of O.P. No. 1 -Purna Chandra Rout to the office of the Councillor of Ward No. 9 of Rajgangpur Municipality and dismissing the election petition filed by the Petitioner. The Petitioner challenged the election on the ground that the same was invalid, improper and unlawful as O.P. No. 1 was disqualified under Clauses (xvi) and (xvii) of Section 16(1) of the Orissa Municipal Act, 1950 (for short, the 'Act') for having more than one spouse living and for having more than two children at the time of filing the nomination paper for the election.2. Briefly stated, the case of the Petitioner is that election of Councillors of different wards of Rajgangpur Municipality was notified to be held on 19.9.2003, the last date for filing nomination papers being 30.8.2003 and the date of scrutiny of the...
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