Court : Orissa
Reported in : AIR1951Ori362
..... different considerations, however, will arise in cases of transfer of occupancy holdings before they were made freely transferable by the orissa tenancy amendment act, 1938, inasmuch as either the transferee had no right to claim mutation or the same was expensive & uneconomical in view of the fact that on payment of the consideration money the transferee will have ..... once suggested a reference to regulation i of 1798 as being in the opinion of the parties applicable to the case, it being assumed that there was no other statutory provision or practice by which such deposit could be made; secondly, on account of the condition that the estate was redeemable not only on payment of the stipulated sum, that is_, the price for sale, but also of an amount which should be found due at the time of redemption ..... down most emphatically, approving the decision of the board in the case of 'pattabhiramier', that mortgages by conditional sales were to take effect strictly according to the letter in madras & other parts of india where bengal regulation xvii of 1806 was not in force, that is, that in default of payment within the time fixed, the mortgagee becomes the absolute owner of the property. ..... the question which arose in appeal before the supreme court at fort william in bengal was whether the dealing with certain real estate (a conveyance of which was made in fee by way of lease & release) constituted, under the circumstances, an absolute & unconditional sale, or, whether it was not in the .....
Tag this Judgment!Court : Orissa
Reported in : 73(1992)CLT171; 1991(II)OLR464; [1993]88STC473(Orissa)
..... expression--' 'tax on the sale or purchase of goods' occurs in any of the provisions of the constitution, and for the purposes of any law passed or made or purporting to have been passed or made, before the commencement of the amending act, in pursuance of any such provision shall be deemed always to have included, a tax on the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other ..... the interregnum, as the law in this regard was in fluid and uncertain state on account of the decisions of the apex court, exemption has been granted under section 6(2) of the amendment act.section 6(2) of the amendment act starts with non obstante clause to the effect that notwithstanding anything contained in sub-section (1), any supply of the nature referred to therein shall be exempted from the aforesaid tax. ..... amendment act, the orissa sales tax act was amended and the amended provisions came into force on 7th april, 1984, with provisions corresponding to those contained in the amendment act ..... food supplied was intended if such question is raised by the dealer claiming exemption under section 6(2)(a) of the act ;(iii) transactions where dominant object is service, are not to be taxed between the period from 7th september, 1978 to 2nd february, 1983, and thereafter till 7th april, 1984 (date of amendment of the definition of 'sale' in the act), if no tax has been collected by the assessee ; and(iv) the assessing officer has to give opportunity .....
Tag this Judgment!Court : Orissa
Reported in : II(1994)ACC698; 1995ACJ733; 78(1994)CLT595; (1999)IIILLJ426Ori
..... 75,000/- was made under section 110-a of the motor vehicles act, 1939 (in short, 'the act'). ..... an employee arising out of and in the course his his employment other than a liability (arising under the workmen's compensation act, 1923 (8 of 1923), in respect of the death of, or bodily injury to, any such employee-(a) engaged in driving the vehicle, or (b) if it is a public service vehicle engaged as a conductor of the vehicle or in examining tickets on the vehicle, or (c) if it is a goods carriage, being carried in the vehicle, or (ii) to cover any contractual liability, explanation -- for the removal of doubts, it is hereby declared that the death of or bodily injury to ..... by workmen's compensation (amendment) act, 1976 (indian parliament act no. ..... the oriental insurance company limited (hereinafter referred to as the 'insurer') calls in question legality of an award made by the second motor accidents claims tribunal, southern division, berhampur (in short, the 'tribunal'). ..... with effect from july 1, 1984, by act 22 of 1984 a new schedule iv was substituted. ..... since the death in the instant case was prior to july 1, 1984, the schedule introduced by act 65 of 1976 was applicable, and not the schedule introduced with effect from july 1, 1984. ..... the tribunal committed a faux pas by working out compensation on the basis of schedule iv of workmen's act, which came into force with effect from july 1, 1984. ..... the said schedule has no application to an accident which occurred prior to july 1-1984. .....
Tag this Judgment!Court : Orissa
Reported in : 2006(II)OLR67
..... read with section 7 of the criminal law amendment act.4. ..... at the most the periods of time prescribed in those decisions can be taken by the courts seized of the trial or proceedings to act as reminders when they may be persuaded to apply their judicial mind to the facts and circumstances of the case before them and determine by taking into consideration the several relevant factors as pointed out in ..... remind the union of india and the state governments of their constitutional obligation to strengthen the judiciary-quantitatively and qualitatively - by providing requisite funds, manpower and infrastructure.we, hope and trust that the governments shall act.we answer the question posed in the orders of reference dated 19.9.2000 and 26.4.2001 in the above said terms.12. ..... were elected representatives of the people from various constituencies of the state in the legislative assembly and, as a matter of fact, some of them, have also rendered their services as cabinet or state ministers between the period from 1984 till the case was sent to dormant file on 28.6.1998. ..... 1487 of 1984 and 1488 of 1984 pending before the court of s.d.j.m ..... 1487 and 1488 of 1984 pending before the learned ..... (2)/84 dated 3.8.1984 was initiated.3. ..... (10)/84 dated 3.8.1984 was initiated. ..... is for quashing the connected criminal cases instituted against the petitioner and others in relation to an alleged occurrence of the year 1984 being registered as g.r. ..... , bhubaneswar on 4.8.1984 and subsequently they were released on .....
Tag this Judgment!Court : Orissa
Reported in : AIR1988Ori35; 64(1987)CLT560
..... before the insertion of new rule 2 by the amendment act of 1976 the settled position was that in appealable cases, the court should as far as possible decide all the issues together, as piecemeal trial of some of the issues might lead ..... the categorisation was only between issues of law and of fact and it was mandatory for the court to try the issues of law at the first instance, under the amended provision, there is a mandate to the court that notwithstanding that a case may be disposed of on a preliminary issue, the court has to pronounce judgment on all the ..... indicated that in order to avoid harassment to the parties and protracted litigation by remanding the suit for fresh disposal because of misapplication of the provisions of order 14, rule 2, as it stood before amendment, the present provision has been made the construction of which should be made keeping in mind the intent of the legislature. ..... relating to the jurisdiction of the court really involved two issues, namely, whether the opposite party is a workman as defined in the industrial disputes act and secondly if he is found to be a workman whether the suit would be cognisable by the civil court. ..... this revision was placed before a learned single judge of this court, who, by order 10-8-1984, referred the matter to be decided by a larger bench as the learned judge was of the view that there are apparent conflicts in the single judge decisions of this court specific reference ..... the next case reported in (1984) 58 cut lt 311 : .....
Tag this Judgment!Court : Orissa
Reported in : AIR1994Ori46
..... filed by two groups of sevaks of lord jagannath at puri challenging the constitutional validity of sections 28-b(5) and 28-c(5)(a) and 28-c(9) inserted to the jagannath temple act by jagannath temple (amendment) act, 1983 (hereinafter called 'the amendment act') and for declaring the same as ultra vires being hit by articles 14, 25, 26 and 300a of the constitution of india.2. ..... challenge has now been confined to insertion of section 28-b(5) to the said 1983 amendment act by which their right to a share in the collection in the hundi has been ..... decision reported in air 1972 ori 10 (supra) would operate as res judicata and, therefore, it is not available to be argued that withdrawal of their right to receive a portion of 'bheta' and 'pindika' by the amendment of the act impugned in this writ application would amount to interference with the religious rites and performances in violation of the guarantee under articles 25 and 26 of the constitution of india.15. ..... was the subject-matter of the suit and is likely to be decided in the said second appeal, is as to whether whatever is collected in the receptacles named as 'hundi' in the amended provisions of the act can be called as 'bheta' and 'pindika'. ..... they made a representation to the government before the car festival of 1984 that the collection of 'bheta' and 'pindika' in hundi (closed boxes) should be stopped from the date of their entry inside the temple ..... in the decision reported in air 1984 bombay 366, basantibai fakirchand khetan .....
Tag this Judgment!Court : Orissa
Reported in : AIR2004Ori176; 98(2004)CLT328
..... rupees one lakh fifty thousand), learned district judge, sambalpur had no pecuniary jurisdiction to entertain an appeal in view of the provision in section 16 of the orissa civil courts act, 1984 (in short, 'the act, 1984') and section 384 of the succession act; and(ii) the lower appellate court committed material irregularity in recording the finding that petitioner is not the son of late kailash chandra bhoi and in that respect relied on ..... 1,50,000/-, therefore, under the normal procedure as provided in the code and the act, 1984 appeal should lie to the high court but the provision in the succession act being a special statute having effect of over-riding the general provision as provided in the act, 1984 and the code, therefore, it is appropriate to refer to the relevant statutory provisions in the aforesaid enactments to consider the question of jurisdiction of the district ..... party members raised a preliminary objection on the maintainability of the civil revision in view of amendment of section 115 of the code of civil procedure, 1908 (in short, 'the code') by act 46 of 1999 and argued that if the impugned order is set aside, then that ..... revision is concerned, this court finds no merit in as much as it is the settled principle of law that as against the appeal preferred under section 384 of the succession act there is no provision for filing a second appeal and therefore, a civil revision lies. ..... so far as the second contention of the petitioner is concerned, he has argued .....
Tag this Judgment!Court : Orissa
Reported in : 1992CriLJ2909
..... 95, construing the provisions of section 13 of the west bengal local bodies (electoral offences and miscellaneous) act 1952, west bengal act x of 1952 and section 197, cr. p.c. ..... :-- (1) when any person who is or was a judge or magistrate or a public servant not removable from his office save by or with the sanction of the government is accused of any offence alleged to have been committed by him while acting or purporting to act in the discharge of his official duty, no court shall take cognizance of such offence except with the previous sanction --(a) xx xx xx xx xx xx xx(b) in the case of a person who is employed or, as the case may be, ..... my mind, section 13 of the west bengal act 'x of 1952 prescribes a special form of procedure for the initiation of prosecutions under that act and to that extent it excludes ..... intention of the legislature to provide for a double protection in respect of offences defined by west bengal act x of 1952. mr. ..... any metropolitan magistrate to pass a sentence of imprisonment for a term exceeding two years or of fine exceeding two thousand rupees on any person convicted of an offence punishable under this act.concededly the provisions in sub-section (1) of section 49 of the act requiring the complaint to be made by or with the previous sanction in writing of the state board has been complied with in the present case.7. ..... been complied with, it is not necessary to insist upon a second sanction from the state government before proceeding in the criminal case. ..... 1984 .....
Tag this Judgment!Court : Orissa
Reported in : AIR1998Ori173; 86(1998)CLT368; I(1999)DMC316; 1998(II)OLR1
..... the part of the reference that 'whether an order granting interim maintenance pendente lite is appealable under section 19 of the family courts act, 1984' is concerned, the following view is added to the findings recorded in the above leading judgment.13. ..... maintainability of appeal under section 19 of the family courts act, 1984 (in short, the 'act') against an order of interim maintenance in terms of sections 24 and 25 of hindu marriage act, 1955 (in short, 'marriage act'), a reference has been made by another division bench for adjudicating the following question :'whether an order granting interim maintenance pendente lite is appealable under section 19 of the family courts act, 1984? ..... section shall apply to any appeal pending before a high court or any order passed under chapter ix of the code of criminal procedure, 1973 before the commencement of the family courts (amendment) act, 1991. ..... firstly, the direction by the civil court is not a final determination under the hindu adoptions and maintenance act but an order pendente lite, under section 24 of the hindu marriage act to pay the expenses of the proceeding, and monthly during the proceeding such sum as, having regard to the petitioner's own income and the income of the respondent, it may ..... scc 183 : (air 1987 sc 203) is that no second revision under section 115(1) would lie against rcvisional order of the ..... secondly, this amount does not include the claim for maintenance of the children although the order does advert to the .....
Tag this Judgment!Court : Orissa
Reported in : (2009)221CTR(Ori)328; [2009]308ITR133(Orissa); [2009]176TAXMAN293(Orissa)
..... act.the hon'ble supreme court in commissioner of income tax west bengal ..... taxation laws (amendment) act, 1975, which came into force with effect from 01.10.1975 brought in a new provision by which powers under section 133a were enlarged and the scope of amendment was explained clearly ..... : [1992]196itr243(all) , the allahabad high court observed as follows:however, as the authorities under the it act are the custodians of public money and they have to perform their duties in goal faith in accordance with law and the procedure prescribed which rules out any vindictive or malicious action ..... 1622 of 1998 decided on 23.07.2008 has taken a similar view.even though section 133a of the act does not provide for communication of the recorded reason of the chief commissioner or director general and the reason advanced by the officer seeking extension of time for retention of ..... to verify the impounded books of account of the clients of the petitioners which are the privileged documents in accordance with provisions of section 126 of the act, 1872 as the matter relates to the professional communication between the clients and the petitioners. dr. ..... so far as the second question is concerned, it is only an income tax authority as described in explanation (a) to sub-section (6) ..... rubber works : [1984]145itr477(sc) , arising under ..... : [1984]150itr191(mp) held that in a case where 180 days had expired from the date of seizure and no steps were taken to obtain the approval of the commissioner during that .....
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