Court : Orissa
Reported in : AIR1953Ori185
..... categories: (i) challenge to the validity of the act as a whole; (ii) challenge to the validity of the application of the act as regards certain specific items comprised within the estates, such as, private lands, waste lands, mines, and minerals and buildings and also of certain provisions of the act; and (iii) challenge to the validity of certain items which enter into the calculation of compensation and in particular the item of deduction based upon the orissa agricultural income-tax act, as per the amendment thereof in the year 1950 and to the validity of certain provisions of the madras estates land (orissa) amendment act and steps taken by the state government ..... of individual items of property for limited purposes as in the cases to which the land acquisition act applies and to which the principles laid down in 'air 1939 pc 98 (g)' would be applicable, but where the extinguishment of rights of private property and the vesting thereof in the state, in trust for the nation, is contemplated as a preliminary step in a large scale measure of economic reconstruction of the society too strict an insistence on what may be considered as inviolable attributes of 'private property' under the highly capitalistic american social and economic system may be out of tune, under .....
Tag this Judgment!Court : Orissa
Reported in : 1993CriLJ442; 1992(II)OLR395
..... taken birth after the end of the colonial rule, law as the developing organ ensconcing the whole panorama of social development in different aspects is to be con stantly geared to meet the changing pattern of the demands of the society as well as of the individual to strike a harmonious accord between the two and as necessary corollary the interpretation of law must be made to forsake the tradition-bound concept of strictly literal and lexicographical meaning and dive deeper to reach the substance of the legislation, the context in which it is made, the mischief which it intends to avoid and the purpose which it seeks ..... in the case before the supreme court even suspected involve not under the unlawful activities (prevention) act and the' assam maintenance of public order (autonomous districts) act was not considered to be affording sufficient justification to curtail the man's liberty. ..... 'section 96(2)(b)(ii) of the motor vehicles act (4 of 1939) made the provision that no sum shall be payable by an insurer in respect of judgment passed against persons insured in respect of third party risks if intei alia there is a breach of a specified condition of the policy excluding driving by a named person or persons or by any person who is not fully licensed, or by any person who has been disqualified for holding or obtaining a driving licence during the period of disqualification. .....
Tag this Judgment!Court : Orissa
Reported in : 1995(II)OLR54
..... an officer-in-charge of a police-station shall take charge of and keep in safe custody, pending the orders of the magistrate, all articles seized under this act within the local area of that police station and which may be delivered to him, and shall allow any officer who may accompany such articles to the police station or who may be deputed for the purpose, to affix his seal to such articles or to take samples of and from them and all samples so taken shall also be sealed with ..... another thing to be noticed in this case is the admission of pw 5 that initially after seizing ganja, a prosecution report under section 47(a) of the bihar and orissa excise act was filed in court and it was much later when he came to know that the offence covered by section 20 of the ndps act and that a prosecution report under section 20(b)(i) according to that act was filed. ..... the learned trial court repealed the contention regarding non-compliance of the provisions of section 55 of the act regarding safe custody of seized ganja on the ground that prosecution witnesses were not cross-examined and no question was put to them regarding safe custody of the seized ganja during the period 8-7-1992 to 8-9-1992. ..... it clearly indicates that pw 5 and others accompanying him had no knowledge about the provisions of the nops act and probably, it is for this reason that there has been a non-compliance of the provisions contained in sections 42 and 55 of the act. 12. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1993Ori107; 1993(I)OLR234
..... by notification from time to time along with the names of the local areas and the conditions regulating such levy and payment of tax.explanation - for the purpose of this section 'gross collection capacity' in relation to cinematograph exhibition means the notional aggregate of all payments for admission to a show (inclusive of the entertainment tax and the surcharge and additional surcharge, if any, on the entertainment tax leviable under this act), if all the seats or other accommodation in the theatre specified in the licence issued by the licensing authority under the orissa cinemas (regulation) act, 1954 were occupied ..... in pursuance of sub-section (2) of section 5 of the orissa entertainments tax act, 1946 (orissa act 5 of 1946), the state government do hereby specify that there shall be levied and paid to the state government a tax of twenty percentum of the gross collection capacity on every show in the case of cinematograph exhibitions held in any theatre in the local areas under the municipal councils/notified area councils of cuttack, bhubaneswar, puri, berhampur, sambalpur and rourkela with the condition that such tax shall be payable on an average of seventy shows per calendar month irrespective of number ..... state of bihar, (1986) 34 bljr 502, and section 5 of andhra pradesh entertainments tax act, 1939, which came up for consideration in alankar theatre v. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1977Ori1; 42(1976)CLT1097
..... that notwithstanding anything contained in the principal act or in the amending act or in any judgment, decree or order of any court, no assessment or re-assessment or collection of any tax due on any payment for admission to any entertainment or any cinematograph exhibition which had escaped assessment to tax, or which had been assessed at a rate lower than the rate at which it was assessable under section 4 or section 4-a of the principal act made at any time after the date of the commencement of the principal act and before the date of the publication of the amending act in the gazette would be deemed to be invalid ..... , all actions taken and orders passed by-- (a) the municipal council of the talcher municipality in the district of dhenkanal and by its chairman during the period from the 12th march 1969 to the 5th february 1972 (both the days inclusive); and(b) the sub-divisional officer, talcher during the period from the 6th february 1972 to the 20th february 1975 (both the days inclusive) on being appointed to exercise the powers and perform the functions of the said municipal council and its chairman, in the belief or purported belief that the talcher municipality was validly ..... the madras high court had held that the provisions of the madras entertainments tax act, 1939, had no provision for re-assessment. ..... one of these in this case is emancipation from the 1939 level of rents. .....
Tag this Judgment!Court : Orissa
Reported in : 1994(I)OLR88
..... has been observed that section 95 of the old act (corresponding to section 147) says down the requirements which are to be complied with by the policy of insurance issued in relation to the use of a particular vehicle, they are : (i) the policy must specify the persons or classes of persons who are insured with respect to their liability to third parties; (ii) the policy must specify the extent of liability which must extend to the extent specified in sub-section (2); and (iii) the liability which may be incurred by the specified person or classes of ..... was dead has no legal effect;(iii) policy significantly was taken on the date of accident and the same having been taken after the accident had occurred cannot bind the insurer ; (iv) the quantum awarded by the tribunal was absolutely arbitrary without any material basis ; and (v) the tribunal erred in stipulating a defult clause of higher rate of interest in case of default in payment within the time stipulated.4. the learned counsel for the claimants on the other hand submitted that even if brajabandhu was dead as ..... 3 lakhs under section 110-a of the motor vehicles act, 1939 (in short, the 'old act'). .....
Tag this Judgment!Court : Orissa
Reported in : 1995(I)OLR567
..... from outside the state of orissa and outside the territory of india and the goods being manufactured in pursuance of the pre-existing contracts between the parties and the goods being moved from other non-orissa states into the state of orissa, they are in the nature of inter-state sales/import sales and squarely covered under the provisions of the central sales tax act, 1956 and proper sales tax having been paid in the non-orissa states and therefore being exempted under the provisions of the central sales tax, act, the local sales tax act of orissa ..... will have no jurisdiction to levy any tax on the .....
Tag this Judgment!Court : Orissa
Reported in : AIR1952Ori267
..... emperor', 61 ind app 398 (pc) that the high court should, and will always, give proper weight and consideration to the views of the trial judge as to the credibility of the witnesses, the presumption of innocence in favour of the accused--a presumption certainly notweakened by the fact that he has been acquitted at his trial--the right of the accused to the benefit of any doubt, and the slowness of the appellate court in disturbing a finding of fact arrived at by a judge who had the advantage of seeing the witnesses.the rule is that when there is a conflict of oral evidence on any fact in issue ..... emperor', air 1939 nagpur 13, where a slightly different view was taken and it was held that section 145 of the evidence act should be strictly construed and limited to previous written statements of a witness only. ..... doubtless, the motive in making that bet was to defect the offence under the street betting act, 1906, which was being committed by the accused. ..... peek', (1947) 2 all e r 572, a police officer went inside a public house and made a bet on a horse which act itself amounted to an offence. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1952Ori281; [1952]22ITR220(Orissa)
..... the language of this sub-section is very similar to that of section 66 (2) of the indian income-tax act prior to the recent amendment and there are several decisions on the question as to whether an order of a revising authority confirming an assessment made by a subordinate authoritywould amount to an order 'prejudicial' to the assessee within the meaning of sub-section (2) of section 66 of the income-tax act as amended.the law on the subject is undoubtedly not clear. ..... this argument is undoubtedly attractive and i think it is supported by some authorities based on the analogous provisions of section 66 (2) of the indian income-tax act prior to the amendment made in 1939. ..... the orissa legislature, while enacting the agricultural income-tax act of 1947 and having this proviso to the parent income tax act before it, did not choose to enact any such proviso to sub-section 28 thereof. ..... with reference to the correspond-ing provisions of the main income-tax act as it was before the amendment of 1939, there have been conflicting decisions as noticed by my learned brother. ..... against that order, the petitioner filed an appeal under section 25 of the act before the collector of agricultural income-tax, orissa, who dismissed the appeal and confirmed the assessment on the 6th march, 1950. .....
Tag this Judgment!Court : Orissa
Reported in : I(1991)ACC309; 1991ACJ468; AIR1991Ori218; 71(1991)CLT176
..... the aforesaid full bench decision of the rajasthan high court is relevant on this aspect of the case; and as already noted, according to this decision, in a case where the policy is comprehensive the insurer is liable to pay the entire amount awarded in a case though the same may be beyond the limit visualized by section 95(2)(b)(i) of the act. ..... prakash chandra, 1 (1987) acc 197, drew an adverse inference against the insurer for not filing the complete policy and held that in case the complete policy had not been filed, the same would have shown that the insurer was liable beyond the statutory limit, and being of this view, the insurer was asked to pay the entire amount awarded which was rupees 15,000/- as against the statutory limit of rs. ..... as to these cases, it is enough to point out that the same runs counter to the view expressed in jugal kishore, (air 1988 sc 719) (supra) inasmuch as it was held in that case that comprehensive insurance of the vehicle and payment of higher premium on this score did not mean that the limit of the liability in regard to third party became unlimited or higher than the statutory liability fixed under section 95(2) of the act. ..... a sum of rupees 70,000/- was claimed as compensation under section 110-a of the motor vehicles act, 1939 (shortly, 'the act'). ..... basu refers to various decisions to wit, assam state road trans. .....
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