Court : Orissa
Decided on : May-07-1964
Reported in : AIR1965Ori44; [1965]16STC271(Orissa)
..... the principle of estoppel as between the very parties to the registration certificate, and not as against a third party, but as is well known, the provisions of the indian evidence act do not, in terms apply to proceedings before the sales tax authorities, because they are 'judicial proceedings' only for the limited purpose mentioned in sub-section (2) of ..... case (necessary for the decision of the question before us) may be summarised as follows:in a dispute as to whether a firm known as madras knitting company should be assessed to income-tax the further question arose as to whether another firm known us ambal stores with whom madras knitting ..... company was said to have had business dealings, was an independent firm or whether it was a bogus creation of the madras knitting company. the income-tax authorities took the latter view though they had themselves registered ambal stores as a .....
Tag this Judgment!Court : Orissa
Decided on : Feb-21-1964
Reported in : AIR1964Ori168
..... below have apparently overlooked this aspect of legal position. the learned trial court foundthus :'a suit by a consignor against a railway company far compensation for losing or injuring goods is governed by article 30 of the limitation act. the limitation is one year. the time begins to run from the date when the goods should have been delivered. ..... that the loss occurred beyond one year from the date of the suit. in that particular case it was found that it had not been established by the railway that the goods were lost beyond the period of limitation and accordingly the suit was found as having been filed within time. according to 3rd column the ..... of delivery authority (ext. b). the plaintiff filed the suit on october 5, 1958. the defence is limitation-3. the relevant article is article 30 of the indian limitation act. it reads as follows .-description of suitperiod of limitationtime from which period begins to run.30. against a car-rier for cotn-peasation for losing or injuring goods. .....
Tag this Judgment!Court : Orissa
Decided on : Mar-11-1964
Reported in : AIR1964Ori262; 1964CriLJ696
..... extremely improbable that they would not disclose the occurrence to the i. o. at mohuljhar, guansol or karanjmal during the period of about 8 hours they were in his company on 28-11-61, but would disclose the same on 29-11-61 when they were examined.x x x x12-14. it is the positive prosecution case that ..... ), 16 (agani bank), 23 (durga charan behera), 36 (hagar behera), 37 (bansidhar naik), 39 (banshidhar barik), 46 (muraliclhar barik) and 50 (daina behera) are guilty under section 148, indian penal code. they are each sentenced to rigorous imprisonment for one year. accused nos. 2 to 16 are convicted under section 323 i. p. c. but no separate sentence is ..... of the transaction which resulted in his death. neither the cause of balaram's death comes into question. so ex. 19 is not admissible under section 32(1), evidence act, as a substantive piece of evidence. ex. 19 is therefore inadmissible in evidence. the learned sessions judge completely missed this point and did not avert to it in his .....
Tag this Judgment!Court : Orissa
Decided on : May-08-1964
Reported in : AIR1965Ori91
..... or any person may possess, irrespective of other immoveable property. section 35 of the indian easements act prescribing a period of more than 60 years in respect of properly belonging to the government has therefore no application to acquisition of customary rights against the ..... that a period of more than 60 years is not necessary to acquire customary right against the government. by section 2(b) of the indian easements act, nothing contained in the act shall be deemed to derogate from any customary or other right (not being a license) in an immoveable property which the government, the public ..... fact, i do not propose to go through the evidence. it is sufficient to say that both the courts below exercised their jurisdiction with material irregularity and acted contrary to law in merely saying without discussion of evidence that the alternate 'nala' affects or infures plaintiffs' riparian rights.it may be noted that plot .....
Tag this Judgment!Court : Orissa
Decided on : Jul-08-1964
Reported in : AIR1965Ori54
..... the other in favour of the two daughters, and they being irreconcilable, whether can stand together or the later one would prevail in accordance with section 83 of the indian succession act, it was clear from the terms of the will that the properties after the life-time of the wife would go without any diminution to each of the daughters ..... sell in respect of all the property. it cannot be disputed that the right to gift or alienate is one of the incidents of ownership. section 95 of the indian succession act provides that where property is bequeathed to one person, he becomes entitled to the whole interest of the testator therein unless it appears from the will that only a ..... none of them as redundant or contradictory. bajrang bahadur singh v. bakhtraj kuer, air 1953 sc 7. in fact that is the essence of section 82 of the indian succession act, which says that the meaning of any clause in a will is to be concluded from the entire instrument and all its parts are to be construed with reference .....
Tag this Judgment!Court : Orissa
Decided on : Sep-04-1964
Reported in : AIR1965Ori106; 1965CriLJ51
..... entitle him to be released on probation of good conduct.in view, however, of the tact that the accusedis a young boy of 15 years and a longer stay inthe company of criminals will only turn him to bea hardened criminal, i would while, maintaining hisconviction under section 394, i. p. c., reduce his sentence to the period already undergone, ..... ear-rings were seized from the accused.it was suggested to p. w. 6 that it was he who gave the accused the gold ornaments in a hotel near the railway station. but this was denied by p. w. 6. nothing has been brought out from the evidence as to why he would falsely depose against the accused. p. w. ..... be given the benefits under the act. the seriousness of an offence could be known from the punishment provided for it. the offence under section 394, i. p. c. is punishable with imprisonment tor life or rigorous imprisonment for 10 years and fine. such punishments have been provided for a number of offences under the indian penal code such as sections 376 .....
Tag this Judgment!Court : Orissa
Decided on : Dec-04-1964
Reported in : AIR1965Ori160; [1965]58ITR671(Orissa)
narasimham, c.j. 1. this is a reference under section 66(1) of the indian income-tax act, 1922 made by the income-tax appellate tribunal referring the following question for the opinion of this court : 'whether on the facts and circumstances of the case the income ..... those conditions without obtaining the previous permission of the collector would be unlawful because carrying on such business without license is an offence under the bihar and orissa excise act and the opium act. 4. the learned tribunal relied on a madras decision reported in d. mohideen sahib & co. v. commr. of income-tax, madras : [1950]18itr200(mad) which again ..... the excise rules prevailing in the state. 9. the patna case reported in : [1960]38itr560(patna) is clearly distinguishable. there a licencee under the provisions of the bihar mica act 1948 entered into a partnership with other persons for dealing in mica but he remained the managing partner of the firm. the learned judges therefore held that the actual business .....
Tag this Judgment!Court : Orissa
Decided on : Dec-05-1964
Reported in : AIR1965Ori147
..... manufacturing association v. commissioner of income tax, madhya pradesh, held that unless the individual shares are defined the firm will not be entitled to registration under section 26a of the act.17. the lahore high court in a case reported in , united cotton factory v. commissioner of income tax, held that in the absence of specification of shares of individual ..... by the rules. in the application form prescribed under rule 3, the specific share of each partner has also to be stated. thus, such specification is obligatory both under the act and the rules made thereunder.5. mr. narasaraju, learned counsel for the assessee, however, contended that even though the shares hart not been specifically stated in the instrument of ..... das, j.1. this is a reference under section 66 (1) of the indian income tax act, 1922, wherein the income tax appellate tribunal has referred the following question of law to this court.'whether in the facts and circumstances of the case, registration under section .....
Tag this Judgment!Court : Orissa
Decided on : Dec-16-1964
Reported in : AIR1965Ori183; (1965)ILLJ265Ori
..... his buying a car without obtaining the previous permission of the commissioner of the division--which is a contravention of the government servants conduct rules. but other acts such as the issue of writ attachment before judgment in money suit no. 7 of 1958 an unnecessary interference with counsel's cross examination of witnesses ..... suspending the petitioner from service pending enquiry was made by the high court as admitted in paragraph 11 of the writ petition, the high court and government acted with one mind at every stage of the departmental proceeding against the petitioner. in the affidavit filed on behalf of the state of orissa, by the ..... 1955. he was transferred to sambalpur in june, 1957. while he was working there, various allegations of corruption, failure to discharge his duties properly, and other acts of misconduct, came to the notice of his superior authorities : and there was also a resolution passed by the sambalpur bar association against his work. preliminary enquiries .....
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