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
1. The facts and law involved in all the writ petitions being the same, albeit IMFA and NALCO raised some extra points of facts and laws, they are heard analogously and the following common judgment is passed thereon. In all the writ petitions, the petitioners, all of whom generate energy for their own consumption, challenge the vires of the Orissa Electricity Duty Act, 1961 (hereinafter referred to as 'the Act') in so far as Sections 2, 3 and 5 thereof are concerned. They also challenge the notification No.7721-P-II-Ed.15/92 E wherein Electricity Duty was fixed @ 12 paise for a person not being licencee or board who generate such energy for his own use or consumption. They further challenged the Notification No.GRIDCO-ED- 3/2001-18237, dated 10.10.2001 issued by State Government in their Department of Energy, wherein electricity duty was increased from 0.12 paise to 0.20 paise per unit. According to the petitioners, the impugned impost is expressly on generation/production of electric...
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 : 2007(1)ARBLR116(Orissa); 102(2006)CLT657
B.P. Das, J.1. Both these appeals being Arbitration Appeal Nos. 12 and 13 of 2006 have been filed by M/s. Bhanja Minerals Pvt. Ltd. challenging separate orders dated 13.7.2006 passed by the District Judge, Cuttack, in Arbitration Petition No. 93 of 2006 and No. 92 of 2006 respectively. Both the appeals being inter-linked and common questions of facts and law being involved in the same, they were, with the consent of Learned Counsel for the parties, heard together and are being disposed of by this common judgment.2. The appellant-M/s. Bhanja Minerals Pvt. Ltd. ('BMPL' in short), which is a company registered under the Companies Act, 1956, holds lease of an iron ore mines known as 'Inganijharan Iron and Manganese Mines' in Keonjhar district granted by the Govt. of Orissa. On 21.2.2003, BMPL entered into an agreement/contract with M/s. Technicast Engineers Ltd., ('Technicast' hereinafter), which is also a company registered under the Companies Act, 1952 (sic.) having its registered office...
Tag this Judgment!Court : Orissa
1. These petitions have been filed by the owners of the land acquired by the State Government in favour of the opposite party Anil Agarwal Foundation (hereinafter in short called as Foundation') for establishment of a University in exercise of its eminent domain power under the provisions of Part-VII of the Land Acquisition Act, 1894 (hereinafter called as the L.A. Act' in short). The public interest litigation petitions have been filed both on behalf of the land owners who have no access to justice and also on behalf of the public of the locality of the lands whose public interest is affected by violating Rule of Law in acquiring vast tract of both Government, Temple and private lands in favour of the Foundation. They were listed and heard together by consent of the learned counsel for the parties and are disposed of by this common judgment. With a view to avoid repetition of pleadings and rival legal contentions urged on behalf of the parties, we would briefly state the necessary fac...
Tag this Judgment!Court : Orissa
Reported in : I(2007)DMC221; 2006(II)OLR581
M.M. Das, J. 1. The petitioner in this application under Section 439(2) of the Code of Criminal Procedure has sought for cancellation of the bail granted by this Court to the opp. party No. 1 on 23.7.2004 in BLAPL No. 5319 of 2004.2. On the information of the petitioner, Bhograi P.S.Case No. 113 of 2003 corresponding to G.R.Case No. 309 of 2003 pending before the learned J.M.F.C, Jaleswar under Sections 498-A/304-B/302 IPC read with Section 4 of the D.P. Act against the opp. party No. 1 who is the husband of the deceased and daughter of the petitioner, namely, Sumita.3. After investigation was completed, a charge sheet was filed against the opp. party No. 1 under Sections 498-A and 406, IPC. During the course of the investigation, the opp. party No. 1 approached this Court for grant of anticipatory bail under Section 438 of the Code of Criminal Procedure in BLAPL No. 5319 of 2004. Considering the facts of the case, at that stage of the investigation, this Court passed the order dated 2...
Tag this Judgment!Court : Orissa
Reported in : 2006(II)OLR683
B.P. Das, J.1. Both these appeals being Arbitration Appeal Nos. 12 and 13 of the 2006 have been filed by M/s. Bhanja Minerals Pvt. Ltd. challenging separate orders dated 13.7.2006 passed by the District Judge, Cuttack, in Arbitration Petition No. 93 of 2006 and No. 92 of 2006 respectively. Both the appeals being inter-linked and common questions of facts and law being involved in the same, they were, with the consent of learned Counsel for the parties, heard together and are being disposed of by this common judgment.2. The appellant-M/s. Bhanja Minerals Pvt. Ltd. ('BMPL' in short), which is a company registered under the Companies Act,1956, holds lease of an iron ore mines known as 'Inganijharan Iron and Manganese Mines' in Keonjhar district granted by the Govt. of Orissa. On 21.2.2003, BMPL entered into an agreement/contract with M/s. Technicast Engineers Ltd., ('Technicast' hereinafter), which is also a company registered under the Companies Act, 1956 having its registered office in ...
Tag this Judgment!Court : Orissa
Reported in : 2005CriLJ4494
ORDERP.K. Tripathy, J.1. Order of conviction of the petitioners under Section 395, I.P.C. by the Chief Judicial Magistrate-cum-Assistant Sessions Judge, Rayagada in the combined trial of Sessions Case No. 7 of 1993 and 11 of 1993, was upheld by learned Additional Sessions Judge, Koraput at Jeypore as per the common judgment delivered in Criminal Appeal , Nos. 26 to 30 of 1994 of the said Court. Being aggrieved by. such order of conviction and sentence the six convicted accused persons not only preferred Criminal Revisions in the following indicated manner but also three of them send applications from the Jail which were registered in this Court as Jail Criminal Revisions. To get a clear picture about their status, the total numbers of accused who faced the trial, the accused persons who were acquitted and convicted and the appeals and the revisions which were preferred are indicated below. (The names of the accused persons are described according to the serial numbers assigned to them ...
Tag this Judgment!Court : Orissa
Reported in : AIR2006Ori82; 101(2006)CLT393; 2006(1)CTLJ261(Ori)
A.K. Parichha, J.1. The First Appeal arises out of the judgment dated 30.4.2003 and the decree dated 15.5.2003 passed in T.S. No. 262 of 1995 by the 2nd Additional Civil Judge (Sr. Div.), Cuttack dismissing the suit of the plaintiff-appellant.2. Initially, the appellant and his father Gobardhan Das Nangalia were plaintiffs in the above noted suit, but Gobardhan Das Nangila having died during pendency of the suit, plaintiff No. 2 became the sole plaintiff and accordingly is now the sole appellant in this appeal.3. The case of the plaintiffs was that the deceased defendant No. 1, Nanda Kishore Goenka had a row of five shop rooms standing over Schedule 'A' land and in one of the shop rooms, plaintiff No. 1 Gobardhan Das Nangalia, the deceased father of the appellant was a monthly tenant since 1945 paying rent to the landlord. When the matter stood thus, Nanda Kishore Goenka entered into an oral agreement with the appellant and his father on 3.11.1994 to sell those five shop rooms to them ...
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