Court : Orissa
Reported in : 1976CriLJ616
..... investigated, it transpired that 624 pieces of electronic copper bars had been loaded into wagon no. 611)14 on 5th march, 1974, at the siding of the indian copper corporation at ghatsila and the consignment was meant for the ordnance factory of the defence department at katni. the wagon was despatched on 21-3-1974 to its ..... bearing no. 61114 was diverted to bimlagarh through the connivance of you and others. you with the help of your gang members removed copper ingots from the said railway wagon end the stolen copper ingots were loaded in truck no. oro 2259 driven by kamaljit singh. thereafter the stolen properties were brought towards rourkela for disposal. you ..... .from these statements it clearly transpires that the removal of the copper bars was not a solitary act. a gang had been formed with the detenu as its leader and within the gang were included railway employees, several public officers and people of the locality - all under the leadership of the detenu and a systematic activity of .....
Tag this Judgment!Court : Orissa
Reported in : AIR1976Ori85
..... fact that he was at the relevant time chairman of the board of directors of the company. it is not possible to describe the business of the company to be the trade or business of the chairman of the board of directors. a company registered under the indian companies act, it is settled beyond dispute, is a separate entity distinct from its shareholders. the chairman of ..... the board of directors of the company while functioning as such cannot be said to be engaged in his trade or business as contemplated by section 9a of .....
Tag this Judgment!Court : Orissa
Reported in : 1976CriLJ418
..... (2) is the revision maintainable?(3) if the revision is not maintainable, what is the remedy open to the petitioner?5. section 429, indian penal code and section 11(1)(a) of the prevention of cruelty to animals act, 1960 run thus:-429. whoever commits mischief by killing, poisoning, maiming or rendering useless, any elephant, camel, horse, mule, buffalo, bull, ..... g.k. misra, c.j.1. the petitioner has been convicted under section 429. indian penal code and section 11(1)(a) of the prevention of cruelty to animals act and sentenced to a fine of rs. 100/- under section 429, indian penal code in default to undergo 10 days' s.i. no separate sentence has been imposed under section 11(1 ..... )(a) of the prevention of cruelty to animals act.2. prosecution case is that the petitioner gave a .....
Tag this Judgment!Court : Orissa
Reported in : [1978]48CompCas102(Orissa)
..... supreme court case cited above, one of the two offences with which the accused was charged was under section 133(3) of the indian companies act, 1913, which corresponds to section 210(5) of the act. their lordships held that if the person charged with the failure to carry out the requirements of the section could have called the meeting ..... to be noted that in this respect there is a clear distinction between section 210 of the act and section 133 of the indian companies act, 1913. according to the provisions of sub-section (3) of section 133 of the old act, an oificer of the company could be held liable for punishment only if he was ' knowingly and wilfully ' a ..... 326 (orissa) relates to an offence under section 220 of the act and it has no bearing on a case involving an offence under section 210 of the act. section 220 of the act corresponds to section 134 of the indian companies act, 1913. it imposes a liability upon the company and its officers to file with the registrar three copies of .....
Tag this Judgment!Court : Orissa
Reported in : [1978]48CompCas768(Orissa)
..... which relate to cases under section 220 of the act and have no application to a case under section 162 of the act. sub-section (1) of section 162 of the act corresponds to sub-section (5) of section 32 of the indian companies act, 1913 (hereinafter referred to as the 'old act')- in state of bombay v. bandhan ram bhandani ..... s. d. m., cuttak sadar, acquitting the respondents of the charge under section 162 of the companies act, 1956 (hereinafter referred to as 'the act ').2. respondent no. 1 is the utkal distributors (private) ltd., a company registered under the act, and respondents nos. 2 to 4 are its directors. accusation against the respondents was that they failed ..... in proceeding with the trial in his absence. the case against this respondent should, therefore, be remanded for re-trial.15. under section 159 of the act every company shall prepare and file with the registrar the annual return within sixty days from the date on which each annual general meeting referred to in section 166 .....
Tag this Judgment!Court : Orissa
Reported in : [1976]37STC157(Orissa)
..... to any goods as security for payment of the price, be deemed to be a sale:provided further that notwithstanding anything to the contrary in the indian sale of goods act, 1930, the sale of any goods which are actually in orissa at the time when, in respect thereof, the contract of sale as defined in ..... our registration certificate no... dated...details of goods purchased. signature and status of the personsigning the declaration. 'sale' is defined in section 2(g) of the act to mean:.with all its grammatical variations and cognate expressions, any transfer of property in goods for cash or deferred payment or other valuable consideration, including a transfer ..... from registered dealers on the basis of declarations.section 5(2)(a) making provision for determination of taxable turnover as far as relevant reads thus:in this act the expression 'taxable turnover' means that part of a dealer's gross turnover during any period which remains after deducting therefrom--(a) his turnover during that period .....
Tag this Judgment!Court : Orissa
Reported in : [1976]104ITR249(Orissa)
..... , the contribution to the hospital partook the nature of business expenditure as a direct and proximate link has been established with the business needs of the company. a certificate from the collector has also been placed before us showing that the contribution made by the assessee was both for the general public and the ..... erection in consideration of the fact that a health centre located near the factory premises would provide treatment to the ailing workmen. under the state employees' insurance act assessee had obligation to maintain a hospital or meet the expenses on treatment. taking an overall picture of the matter, the tribunal recorded the finding that, ..... in computing the income chargeable under the head, ' profits and gains of business or profession '.'7. the expression ' capital expenditure ' is not defined in the act and the words 'in the nature of capital expenditure' occurring in section 37(1) make the meaning of the expression more elastic in its application to the facts .....
Tag this Judgment!Court : Orissa
Reported in : 42(1976)CLT115; [1977]106ITR487(Orissa)
..... at the bar because, in our view, the approach is very appropriate and wholesome. it must always be remembered as was pointed out by lord buckmaster in montreal street railway company v. normandin [1917] ac 170 that all rules of this type are nothing but provisions intended to secure proper administration of justice. it is, therefore, essential that ..... tribunal at bombay and the appeals were received on april 7, 1954, one day after the expiry of the period prescribed under section 33 of the indian income-tax act of 1922. the tribunal while rejecting the application for condonation of delay had taken the view that there was no justification for the appellant to wait till ..... on the 15th january, 1971, along with the memorandum of appeal. the tribunal has found that remittance of the fee prescribed under section 253(6) of the act by money order is not prohibited under the rules. nothing has been shown to us to take a contrary view. in these circumstances, reliance has rightly been placed .....
Tag this Judgment!Court : Orissa
Reported in : AIR1976Ori163
..... in the formsaforesaid, particulars (with dates anditem if necessary) shall be stated in thepleading.' 'undue influence' has been defined in section 16(1) of the indian contract act thusi- 'a contract is said to be induced by undue influence where the relations subsisting between the parties are such that one of the parties is in a ..... judge dealt with the question of limitation and has stated :--'on the question of limitation, the learned subordinate judge has held that under article 91 of the indian limitation act 1908, the suit for setting aside the sale deed (ext. b) on the ground of undue influence should have been instituted within a period of three ..... aside ext. b is bound to fail, the same not having been instituted within the prescribed period of limitation.....'article 91 of the first schedule of thelimitation act of 1908 reads thus :--'to cancel or set aside an instrument not otherwiseprovided for.three years.when the facts entitl-ing the plaintiff to have the instrumentcancelled .....
Tag this Judgment!Court : Orissa
Reported in : AIR1976Ori181; 42(1976)CLT507
..... b. s. examination prescribed for the post of an assistant surgeon. he was not registered as a medical practitioner as required under section 15 of the indian medical councils act (ii) no prior sanction of the state government had been obtained for creating the post of second medical officer as required under section 73 of the orissa ..... warranto subject to the discretion of the court to grant or refuse the same upon the informations exhibited by private persons. 9. in the case of calcutta gas company (proprietary) ltd v. state of west bengal, air 1962 sc 1044 the supreme court while dealing with the question of locus standi to file a petition ..... an aspirant to the post. referring to article 16, in air 1960 sc 384, (all india station masters' and assistant station masters' association v. general manager, central railway), the court said : 'equality of opportunity in matters of employment can be predicated only as between persons, who are either seeking the same employment, or have obtained .....
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