Court : Orissa
Reported in : 1996CriLJ4236; 1996(II)OLR362
..... , we are of the considered opinion that the magistrate while passing order ..... the aforesaid view of some of the learned singe judges of punjab and haryana high court was not accepted by the division bench decision of punjab and haryana high court reported in 1996 cri lj 612, and relying upon the decision of the supreme court reported in air 1977 sc 2401, the division bench held as follows :'in view of the propositions laid down by their lordships of the supreme court in the case of tula ram (supra) and in view of catena of decisions which took the view contrary to the views expressed in the case of baru ram ..... where a magistrate orders investigation by the police before taking cognizance under section 156(3) of the code and receives the report thereupon he can act on the report and discharge the accused or straightway issue process against the accused or apply his mind to the complaint filed before him and take action under section 190 as described above.' 7. ..... state of assam and anr.). .....
Tag this Judgment!Court : Orissa
Reported in : 1982CriLJ2214
..... there was no eye-witness to the occurrence and the case depended on some items of circumstantial evidence which were:(a) the business rivalry between the appellants on the one hand and the deceased on the other giving rise to the motive for the commission of the crime;(b) the fact of the deceased and the appellants being last seen together in that being called by the appellants, the deceased came with them to the house of the appellant debiprasad and thereafter, did not come out of the house and was not seen alive;(c) the recovery of the chappals (m.o. ..... there must be a chain of evidence so far complete as to not to leave any reasonable ground for a conclusion consistent with the innocence of the accused and it must be such that within al human probability, the act must have been done by the accused and no one else. ..... by 27th july, 1979 i had no origtnal documents of the firm with me except the copy of the income-tax return which ramachandra choudhury had taken it for preparation of the income-tax return for subsequent year 1 or 2 days prior to 27-7-1979.the evidence of p. w. .....
Tag this Judgment!Court : Orissa
Reported in : [2004]137TAXMAN556(Orissa)
..... in the result, the conclusions of the commissioner in the order dated 29-3-2001 under section 263 of the act and of the tribunal in the impugned order dated 7-2-2003 on the aforesaid substantial questions of law are set aside, the order of re-assessment dated 25-2-2002 passed by the assistant commissioner of income-tax pursuant to the order dated 29-3-2001 of the commissioner and the notice of demand raised and the attachment made pursuant to the said order of re-assessment are also set aside and the matter is remanded to the tribunal to determine the written down value of the machinery and plant purchased by the appellant from the o.s.e.b. ..... swayin has taken the replacement cost of the machinery on the basis of the present market value of the new machinery and thereafter has estimated the value of the old machinery and the assessing officer has simply accepted the valuation without verifying the veracity of the computation, the basis of determination of the present market value of the new machinery as well as the estimation of the value of the old machinery and such non-application of mind was also an error. ..... assam frontier tealtd , and bhagat construction co. ..... similarly, in assam frontier tea ltd.s case (supra) cited by mr. .....
Tag this Judgment!Court : Orissa
Reported in : 75(1993)CLT439; 1993CriLJ1201; 1993(I)OLR97
..... the pattern of the crime, the circumstances under which it was committed, the manner and method of its execution1 and the behaviour of the offender before or after the commission of the crime furnish some of the important clues to ascertain whether the accused had no cognitive faculty to know the nature of the act or that what he was doing was either wrong or contrary to law. ..... ) and ..... the state of assam ; 1981 cr lj 1005, a bench of gauhati high court where the accused killed her ailing child of three and there was also some evidence elicited in cross-examination to show that the accused had suffered from some mental derangement two years prior to the incident, it was held that the mere fact that the murder was committed on a sudden impulse or as a mercy killing was no ground to give her the benefit of section 84, ipc, even though both uthanesia (mercy killing ..... (see state of assam v. .....
Tag this Judgment!Court : Orissa
Reported in : [1976]37STC25(Orissa)
..... 185 of 1973, the following question has been referred: whether, in the facts and circumstances of the case, the nylon and filament twine required for the preparing fishing net are taxable at seven per cent as per serial no; 7-c or as an unclassified item taxable at the general rate of tax of five per cent under section 5 of the orissa sales tax act ?in s. j. c. no. ..... 113 to 116 of 1973, the following questions have been referred :(1) whether, on the facts and in the circumstances of the case, the member, additional sales tax tribunal, has not misdirected himself in law in reducing the assessments to the returned figures (2) whether, on the facts and in the circumstances of the case, nylon yarn is taxable at the rate of seven per cent as per serial no. ..... 48 of 1974, the questions referred are as follows: (1) whether, on the facts and in the circumstances of the case, the member, additional sales tax tribunal, was correct in holding that nylon yarn is artificial silk yarn and as such taxable at the rate of five per cent as unclassified goods (2) whether, on the facts and in the circumstances of the case, nylon yarn is taxable at the rate of 7 per cent as per serial no. ..... these are references made under section 24(1) of the orissa sales tax act (hereinafter referred to as the 'act') by the sales tax tribunal on application made by the state of orissa. in s. j. c. ..... , in december, 1939. .....
Tag this Judgment!Court : Orissa
Reported in : 1999CriLJ1502; 1999(I)OLR369
..... in k.l.verma's case (supra), it was observed as follows :'we have carefully examined both the orders of 9th and 11 th october, 1996, and have also heard counsel for the accused as well as counsel for the c.b.i, and we are of the opinion that the proper course for the high court was to decide on the question of the requirement of sanction and if the high court could not do so, to have stayed further proceedings till that vital question was answered. ..... so learned single judge should never have counted this point in favour of granting anticipatory bail to the respondent.the most glaring feature which even the respondent did not repudiate is the magnitude of the criminal conspiracy hatched, the ingenuity with which the cabal was orchestrated and the meticulousness with which it was implemented and the colossal amount of foreign exchange siphoned off from the country. ..... while dealing with that order, this court observed that under section 438 of the code, when any person has reason to believe that he may be arrested on an accusation of having committed a non-bailable offence, the high court or the court of session may, if it thinks fit, direct that in the event of such arrest, he shall be released on bail and in passing that order, it may include such conditions as it may deem appropriate. ..... state of assam : (1991) 3 crimes 797; and surendra kumar v. .....
Tag this Judgment!Court : Orissa
Reported in : 1984CriLJ1402
..... a state of peace or orderly tranquillity which prevails as a result of the observance or enforcement of internal laws and regulations by the government is a feature common to the concepts of 'law and order' and 'public order'.the distinction between the areas of 'law and order' and public order is one of degree and extent of the reach of the act in question on society. ..... of west bangal : 1970crilj1136 , it was held:the question whether a man has only committed a breach of law and order or has acted in a manner likely to cause a disturbance of the public order is a question of degree and the extent of the reach of the act upon the society. ..... such particular acts when enumerated in the grounds of detention clearly show that the activities of the detenu cover a wide field and fall within the contours of the concept of public order.the same view has also been taken in a recent decision of this court in the case of jyoti ranjan samantray ..... act can be a ground for detention only if it leads to disturbance of the current of life of the community so as to amount a disturbance of the public order and not if it affects merely an individual leaving the tranquillity of the society undisturbed.public order embraces more of the community than law and ..... mere disturbance of law and order leading to disorder is thus not necessarily sufficient for action under the preventive detention act but a disturbance which will affect public order comes within the scope of the act.in the case of arun ghosh .....
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