Court : Orissa
Reported in : 35(1969)CLT1027; [1970]25STC171(Orissa)
..... g.k. misra, c.j.1. the petitioner is a company under the indian companies act and carries on business at gorumahisani in the district of maynrbhanj in orissa. it is a registered dealer under the central sales tax act, 1956 (hereinafter referred to as the central act). the assessment relates to sales of ferro-manganese ore by the petitioner ..... the department took up a preliminary objection that the legality and vires of rule 12(10) are not liable to be questionedunder section 24 of the orissa act, because the assessing authorities including the tribunal are creatures of statute, and the high court in exercise of its advisory jurisdiction under section 24 has -no ..... the circumstances of the case the tribunal was justified in holding that the petitioner was not entitled to the concessional rate and whether the central sales tax act and the rules made thereunder support the legal finding of the tribunal.aggrieved by this order of the tribunal, the petitioner filed applications before the high .....
Tag this Judgment!Court : Orissa
Reported in : [1970]26STC480(Orissa)
..... 66 i.t.r. 478 (s.c.). the following observations in paragraph 9 of the judgment may be quoted in this connection :section 66(5) of the indian income-tax act, 1922, requires the tribunal on receiving a copy of the judgment of the high court to pass such orders as are necessary to dispose of the case conformably ..... as to entitle the dealer to exemption.6. rule 22 of the central sales tax (orissa) rules prescribes that the provisions of the orissa sales tax act, 1947 (orissa act 14 of 1947) and the rules made thereunder shall mutatis mutandis apply in respect of all procedural and other matters incidental to the carrying out of the purpose ..... state sales and obtained a declaration in form c from the purchasing dealer. both the opposite party and the purchasing dealer were registered under the central sales tax act. the declaration form produced before the sales tax officer contained the correct registration number of the purchasing dealer, but the date of registration was wrongly given therein .....
Tag this Judgment!Court : Orissa
Reported in : [1970]77ITR1013(Orissa)
..... the joint ownership was converted into individual ownership and the memorandum is merely evidence of that fact.9. it is not hit by section 17(1) of the indian registration act. at one stage in its appellate order the tribunal came to the same conclusion and rightly. it is not necessary to cite various authorities on the point. ..... g.k. misra, c.j. 1. the following question has been referred to the high court under section 66(2) of the indian income-tax act, 1922 (hereinafter referred to as ' the act ')-' whether the memorandum of partition dated may 1, 1957, evidencing previous partition on april 1, 1957, is inadmissible in law for want of registration '2. ..... was also described to be his individual business in paragraph 1 of the application filed before this court. the assessee filed an application under section 25a of the act and an order was sought to the effect that the joint family property had been partitioned among the various members in definite portions as required under section 25a, .....
Tag this Judgment!Court : Orissa
Reported in : 1971CriLJ1401
..... it and kept his grocery articles therein. -on these findings, he found that the offence that was committed by the accused-petitioner is one under section 448, ipc and convicted him accordingly.4. mr. s. mohanty learned advocate appearing for the petitioner has not seriously assailed the findings recorded by the learned magistrate. but he ..... entered into the house in assertion of his bona fide right of possession over the property, it rules out the intention which is necessary to constitute an act of criminal trespass.5. the learned magistrate has positively found from evidence that although the petitioner was a tenant in respect of the house for a very ..... necessarily be an ingredient of the offence with the commission of which the accused is convicted. the words 'attended by' should include an act done simultaneously with or immediately after another act. hence, if the commission of an offence is immediately or shortly after followed bv force or show of force or any criminal intimidation, .....
Tag this Judgment!Court : Orissa
Reported in : AIR1972Ori68
..... the matter is concluded by air 1971 sc 385, adi pherozshah gandhi v. h.m. seervai.law is now well settled that opposite party no. 2 which is a company under the indian companies act does not come within the definition of 'state' (see air 1969 sc 1306, praga tools corporation v. c. v. imanual) for article 131.on the aforesaid ..... and unit trust of india and the andhra pradesh industrial development corporation had made investment in opposite party no. 2 which is also a kind of public limited company. in the best interest of the industrial development of the country there should be proper distribution of the area between the state and individual or between the public ..... to refer to copious authorities and the matter is fully concluded by the aforesaid decision that the entire field of the exercise of control is indicated in the act and the act falls fairly and squarely within the ambit of entry 54 in list i. the control is plenary even though the state has proprietary interest in mines and .....
Tag this Judgment!Court : Orissa
Reported in : 37(1971)CLT667; 1972CriLJ193
..... criminal p. c- were recorded by a magistrate and after completion of the investigation, charge-sheet under section 302/34, i. p. c. and section 26 of the indian forest act was submitted against the two appellants, who, after necessary enquiry, were committed to the court of session to* stand their trial.3. the learned sessions judge relying on the evidence ..... left in charge of p. ws. 14 and 2 or three others p. w. 14 was present when shastri was throttled to death. p. w. 14 remained in the company of the assailants for three more days after the occurrence when he was brought back home by his father. despite these circumstances, the supreme court rejected the contention of the ..... the nearest magistrate or the police officer of the commission of certain offences including that of murder. the failure to do so is made punishable under section 202 of the indian! penal code. but in spite of it, the natural tendency of the people even in urban areas is not to get mixed up in such matters, more due .....
Tag this Judgment!Court : Orissa
Reported in : AIR1972Ori40
..... title or interest in the lease-hold? is this writ application maintainable? (ii) is a mining lease a grant under the government grants act of 1895? (iii) has the petitioner-company been duly evicted or is the petitioner-company entitled to remain in possession until evicted in due course of law? 6. as already indicated, there is no dispute that raisaheb chandanmull ..... malkani. air 1954 bom 358, at p. 360. chagla. c.. j. stated that the law in india was essentially different from the law in england. he observed:'under the indian law the possession of a tenant who has ceased to be a tenant is protected by law. although he may not have a right to continue in possession after termination ..... of mr. mitra that the english common law rule of re-entry by a lessor into the lease-hold was existing law at the time of commencement of the indian constitution of 1950 and as such has been saved under article 372 of the constitution. in the case of lallu yeshwant singh v. rao jagdish singh. air 1968 .....
Tag this Judgment!Court : Orissa
Reported in : AIR1972Ori182; 37(1971)CLT839
..... the suit lands on the execution of ext. 1.the learned counsel appearing for the respondents, on the basis of the provisions of section 36 of the indian stamp act contends that ext. i having been admitted in evidence at the trial stage without any such objection its admissibility cannot be called in question at any stage of ..... on record that the contesting defendant in the trial court specifically objected to the admissibility of ext. 1 on the basis of the provisions of section 35 of the indian stamp act. the question that ext. 1 is inadmissible being insufficiently stamped was not raised in the written statement filed by defendant no. 1. the trial court's judgment, ..... has also been allowed.6. mr. mohanty, the learned counsel for the defendant-appellant urged, on the basis of the provisions of section 35 of the indian stamp act that the court below acted illegally in considering ext. 1, which was not admissible for any purpose as the same was not duly stamped. mr. mohanty has not been able to .....
Tag this Judgment!Court : Orissa
Reported in : [1973]89ITR211(Orissa)
..... being enjoyed from generation to generation by the family of the wakif, were regarded as opposed to the rule of perpetuities as contained in the indian succession and the transfer of property acts. this was so declared in a series of cases by the judicial committee (see abdul fata mahomed ishak v. rasamaya dhur chowdhri, [ ..... . the legislature has plenary power to classify the subject nf taxation provided there is a reasonable differentia in relation to the object of the act. the object of the act is to realise agricultural income-tax from the income of the agricultural properties and to exempt the amount actuallyspent in case of charitable or religious ..... section, a beneficiary means the settlor, his family, children and descendants. ' 4. the main contention, of mr. mohanty is that section 8 of the act grants exemption only to a sum actually spent for public purposes of a charitable or religious nature while section 9 grants complete exemption to agricultural income derived from properties .....
Tag this Judgment!Court : Orissa
Reported in : AIR1973Ori13
..... collateral agreement was an oral agreement so as to come within section 92, they are of opinion that it would fall within proviso 3 of the section which states the indian law in terms which are in accordance with the english law. it is necessary to distinguish a collateral agreement which alters the legal effect of the instrument for an agreement ..... in the sale deed in question there were other terms to be complied with which the plaintiffs of the subsequent suit had not accepted. 6. section 92 of the evidence act provides as follows: 'exclusion of evidence of oral agreement:-- when the terms of any such contract, grant or other disposition of property, or any matter required by law to be .....
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