Court : Orissa
Reported in : AIR1949Ori60; [1949]17ITR256(Orissa)
NARASIMHAM, J. - The questions referred to us for opinion by the Income-tax Appellate Tribunal, Calcutta Branch, Patna, are as follows :-(1) Whether, in the circumstances of the case and on the findings of the Tribunal, the income, profits or gains in question or any part thereof accrued or arose within an Indian State and, if so, whether such income, profits or gains were received or deemed to have been received in or were brought into British India ?(2) Whether Section 42(3) of the Income-tax Act is applicable to the facts of the case The assessees headquarters is at Cuttack and he has been assessed to income-tax for the year 1943-44 in respect of his dealings in (a) nux vomica and (b) hides, horns, bones etc., which were gathered by him from several Orissa States and sold at several places in British India through his commission agents known as arhatias. The cash realised by these arhatias from the sales of the aforesaid products were all remitted to the head office at Cuttack. The ...
Tag this Judgment!Court : Orissa
Reported in : (2008)106CALLT192(NULL)
A.K. Ganguly, C.J.1. This batch of Writ Petitions were heard together as common questions of facts and law are involved and these different Writ Petitions were filed in respect of different assessment years by the Petitioner.2. The Petitioner claims to be a non-Banking Finance Company licensed by the Reserve Bank of India to carry on business in leasing as well as hire purchase, inter alia, of plant, machinery and other equipments.3. On or about. 31st July, 1995 a tripartite agreement was entered between the Petitioner company, and M/s. Indian Metals and Ferro Alloys Limited (IMFA) and M/s. Isgee John Thompson CUT'). Under the said agreement IMFA was referred to as the 'user', IJT was referred to as 'supplier I contractor' and the Petitioner as the 'purchaser'.4. IMFA wanted to instal a 90 Ton Per Hour (TPH) Spreader Stoker Water Tube Boiler at its Choudwar Power Plant of M/s. Indian Charge Chrome Ltd. (ICCL), which is a sister concern of IMFA. For in...
Tag this Judgment!Court : Orissa
Reported in : 108(2009)CLT821; 2009(II)OLR902
S.K. Mishra, J.1. The matter is taken up for disposal at the stage of admission.2. This is a revision application under Section 115 of the Code of Civil Procedure, 1908, hereinafter referred as 'the Code', for brevity, wherein the defendant Nos. 1 & 2 have called in question, the legality of the order passed by the learned Civil Judge (Jr. Divn.). Rourkela in Civil Suit No. 29 of 2007 refusing the prayer of the defendants to reject the plaint under Order 7 Rule 11 of the Code on the ground of gross under valuation of the suit.3. The simple facts giving rise to this revision application are that the opp.party No. 1 filed Civil Suit No. 29 of 2007 in the Court of the Civil Judge (Jr. Divn.), Rourkela seeking the declaration that he and defendant Nos. 3,4, & 5 are the real owners of the suit land on the basis of adverse possession and to declare the Sale Deed No. 26362 dated 12.6.2007 in favour of the defendant No. 2 to be null and void. It is undisputed at the stage that the sale deed in...
Tag this Judgment!Court : Orissa
Reported in : 2008(II)OLR674
ORDERM.M. Das, J.1. Heard learned Counsel for the petitioner and the learned Counsel for the State.2. The petitioner, who is a doctor at present working as the Director of Swami Vivekananda National Institute of Rehabilitation Training and Research, Olatpur, has filed this application under Section 482 Cr.P.C. praying for quashing the F.I.R. under Annexure-1.3. The F.I.R. was lodged by Md. Anmul Haque and Ors. at 12.25 P.M. on 24.4.2008, which was registered as Govindapur P.S. Case No. 40 of 2008. In the F.I.R. it has been alleged that in order to ventilate their grievances with regard to their basic problems of providing drinking water, difficulty in the residence and, more particularly, visibility of their rooms to others when they change clothes, in the afternoon of 23.4.2008, along with Dr. Sanjay Das, they went to the office of the Director. The Director was in a drunken stage and said that 'you are not good children, you are enjoying outside talking with boys for long period, you...
Tag this Judgment!Court : Orissa
Reported in : 2000CriLJ785
ORDERP.K. Tripathy, J. 1. In this application under Section 482 of the Criminal Procedure Code, 1973 (in short 'the Code') petitioners who are the accused persons in Sessions Trial No. 85/73 of 1997 of the Court of Chief Judicial Magis trate-cum-Assistant Sessions Judge, Khurda have prayed to quash the order dated 28-2-1997 of the trial Court by which learned Assistant Sessions Judge framed charge against the petitioners for the offence under Sections 25 and 27 of the Arms Act, 1959 and SECTION 326 and 307/149, IPC.2. It is alleged by the prosecution that on 21-4-93 at about 10 a.m. when the informant Siri Dei and a co-villager Buna Dei were tending cattle in and around the disputed cashew field, petitioners with many other (co-accused persons) came there with firearms and deadly weapons like Pharsa, Katuries and lathies, outraged modesty of the informant and on hearing her shout when her co-villagers came to the spot petitioners and the co-accused persons attacked and assaulted them b...
Tag this Judgment!Court : Orissa
Reported in : 2009CriLJ4400
A.S. Naidu, J.1. On 6th September 1993 at about 6.30 p.m there was an explosion of a bomb planted inside a passenger bus known as 'Sri Ganesh' near Digapahandi Bus Stand. Consequent upon such explosion one innocent passenger lost his life, another passenger lost both of his legs and about twelve passengers sustained grievous injuries and some of them became deaf.On the basis of an FIR lodged by P.W. 12, the conductor of the bus, the Officer-in-charge of Digapahandi P.S. registered a P.S. case which was subsequently converted to G.R. Case No. 186/1993 of the Court of J.M.F.C, Digapahandi and started investigation. The incident was intimated to the Police headquarters and within hours a Scientific Team was deputed to the spot. They collected insulated electrical conductors, broken battery pieces, jute pieces,, broken tin pieces, half burnt resin pieces and other articles from the spot of occurrence/explosion. Photographs of the damaged bus were also taken.2. According to the prosecution ...
Tag this Judgment!Court : Orissa
Reported in : AIR1967Ori31; 1967CriLJ388
R.K. Das, J. 1. The appellant has been convicted under Section 165A of the Indian Penal Code and sentenced to undergo R. I. for two years.2. P. W. 1 Japa Kissore Mohanty is a junior Sub Inspector of Police attached to Jagatsingpur Police Station in the District of Cuttack. Sometime in January 1964 he had gone to investigate a case lodged ill the instance of Kartik Satpathy, in case No. 1 of 1964, accnmanicd by some of his constables. While investigating that case, it is said, that at the instance of the present appellant some other accused persons, including Radhu Mallik and Babaji Mallik assaulted P. W. 1 and the constables. Accordingly P W 1 started a case against the appellant and ten others (Jagatsinghpur Police Case No. 4/64). The accused persons in this case filed an application under Section 494, Cr P. C., before the district Magistrate. Cuttack, for withdrawal of the said case.The Additional District Magistrate who considered this petition (Cr. Misc. Case No. 23/64-Ext. 2), on ...
Tag this Judgment!Court : Orissa
Reported in : AIR1963Ori189
Misra, J.1. AHO. 13/61-- This appeal arises out of an application by Sri Shanti Prasad Jain under Sections 397, 398, 402 and 403 of the Companies Act, 1956 (hereinafter caned the Act). As there are large number of appeals and the descriptions of the parties as appellants and respondents may lead to confusion, the parties would be described in this judgment as petitioner and respondents in terms or the petition dated 14th September, 1960. The petitioners case is as follows :--(A) Kalinga Tubes Limited (hereinafter to be reterred to as the Company) is a Company incorporated under the Indian Companies Act having its registered office at Chod-war in Cuttack district. The petitioner is a holder of 3000 shares of the value of Rs. 100.0.0 each. Those shares are fully paid up and all calls due have been duly paid. The petitioner obtained consent in writing under Section 399 or the Act of the shareholders holding 13,083 shares. The holdings of the petitioner and of the consenting share-holders ...
Tag this Judgment!Court : Orissa
Reported in : 2000(II)OLR180
P.K. Misra, J.1. The facts giving rise to the present writ application may be noticed in brief. A ceiling proceeding under Chapter IV of the Orissa Land Reforms Act (in short the 'Act') was initiated against the present petitioners, wherein petitioner No. 1 was shown to be the ceiling surplus holder. In the said O.L.R. Case No. 164 of 1975, by order dated 31.12.1975, the matter was finalised and it was held that the petitioner and members of his family shall be entitled to retain 18 standard acres of land and balance Ac. 3.01 decimals of land was vested in the State Government. Thereafter, in the year 1991, O.L.R. Case No. 15 of 1991 was initiated apparently by applying the provision of Section 52 of the Act. In such proceeding, apart from questioning the maintainability of such fresh proceeding, it was contended on behalf of the petitioners that the eldest son, the present petitioner No. 2, had separated from his father prior to the appointed date and as such, fresh ceiling proceeding...
Tag this Judgment!Court : Orissa
Reported in : 101(2006)CLT201; 2006(I)OLR223
M.M. Das, J.1. As all these writ petitions filed under Article 226 of the Constitution of India arise out of the same set of facts and involve common question of law pertaining to selection, promotion and appointment of the petitioners in all the aforesaid writ petitions except in W.P.(C) No. 4570 of 2005, to the cadre of Indian Administrative Service (for short, 'I.A.S') from the cadre of Orissa Administrative Service, they were heard analogously, and are being disposed of by this common judgment.2. W.P.(C) No. 4570 of 2005 has been filed by the Union Public Service Commission (for short, 'U.P.S.C.') challenging the order dated 3.11.2004 passed by the Central Administrative Tribunal, Cuttack Bench, Cuttack (for short, 'the Tribunal') in O.A. No. 1255 of 2003.3. Three Original Applications, i.e., O.A. Nos. 1255 of 2003, 588 of 2003 and 2 of 2004 were filed by different persons, namely, Aswini Kumar Das, Dr. Prafulla Kumar Chaulia and Pramod Chandra Patnaik respectively before the Tribu...
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