Court : Orissa
Reported in : [2003]116CompCas557(Orissa); [2003]262ITR553(Orissa)
..... as we have noticed, the main purpose of the concession contained in section 72a of the act is to ensure that the business of the amalgamating company is revived, the same line of business as far as possible is continued and in public interest including the interest of the workers employed by the amalgamating company and the requirements of the market or of the nation for the particular product is met by the continued carrying on of the business of the amalgamating company. ..... learned counsel for the petitioner argued that for the purpose of section 72a(1) of the act, the relevant previous year was 1978-79 and the assessment year was 1979-80. ..... the proximate date or period for considering the claim of the petitioner for the declaration under section 72a(1) of the act, was the year, 1979, in this case. ..... the amalgamated company, however, incurred during the years 1979-84 only an expenditure of rs. ..... the amalgamation had taken effect from january 1, 1979, as ordered by the company court. ..... 2.47 crores on modernisation program during the years 1979-84. ..... the amalgamation had come into effect with effect from january 1, 1979. ..... the amalgamation was to be effective from january 1, 1979. .....
Tag this Judgment!Court : Orissa
Reported in : 99(2005)CLT54
..... , and pleaded, inter alia, that the grant or refusal of permission to transfer a lease-hold plot is the discretion of the lessor-state government which cannot be questioned, particularly when the order impugned is in accordance with the direction of this court and the provisions of section 3 of the government grants act. ..... did not perform his part of the contract and did not abide by the directing of the court, the executing court had to write to the state government for granting or refusing the permission for transfer of the case plot in favour of the petitioner.14. ..... has spent huge amount of money for the unauthorized construction on the case land and now handing over of the building along with the case land to the petitioner for nothing would amount to unjust enrichment of the petitioner, which is strictly against the norms of equity.16. ..... to take possession of the case land and construct a building on the same for commercial purpose has violated clause 2(xiv) of the lease and so, he cannot be permitted to transfer the case land to the petitioner and that the government would consider resuming back the plot from opp. ..... 1 and the petitioner was executed on 17.2.1979 at bhubaneswar setting the price of the property at ..... 3 at the market price as on today to be determined by the collector, khurda district after obtaining permission from the state government ..... 1 entered into an agreement with the petitioner in 1979 for sale of the case land for a consideration of ..... in the year 1979, opp .....
Tag this Judgment!Court : Orissa
Reported in : 95(2003)CLT319; 2003(I)OLR1
..... the function of the court in awarding compensation under the act is to ascertain the market value of the land at the date of the notification under section 4(1) of the act and the methods of valuation may be : (1) opinion of experts, (2) the prices paid within a reasonable time in bona fide transactions of purchase or sale of the lands acquired or of the land adjacent to those acquired and possessing similar advantages, and (3) a number of years purchase of the actual or immediately prospective profits of the ..... the facts and circumstances of the case and the evidence of record, both oral and documentary, in the light of the ratio of the decisions of the supreme court (supra), we feel that the valuation of the acquired lands of the appellant should be fixed at the rate ..... has filed this appeal under section 54 of the land acquisition act (hereinafter called 'the act') challenging the quantum of award passed by the land acquisition collector, which was confirmed in a reference made under section 18 of the act by the civil judge (s.d), berhampur in m.j.c. no. ..... with similar advantages and potentialities under bona fide transactions of sale at or about the time of the preliminary notification are the usual and indeed the best evidence of market value (see administrator general of w.b. v. ..... at the public expenses reacts against the development and against the property of the country and imposes an unnecessary burden on the tax payers as has been observed by the supreme court in air 1979 sc .....
Tag this Judgment!Court : Orissa
Reported in : AIR1994Ori301; [1999]96CompCas49(Orissa)
..... learned company judge concluded that it was not a case where idc intended to unload its share, and even if it be so option was given to the idc to do so in the open market, or in favour of managing director and his group, idc and the state held 99.96% of the total share capital and the decision to sell the company to an interested party was in terms of the earlier judgment, whereby idc had been authorised to call for offers by way of advertisement. ..... -holders, and whole purpose thereof would be defeated if for proper guidance and supervision, interim management is frustrated in its efforts to continue proper functioning of the company, and thus it is within the competence of the court to give directions and instructions from time to time so as to resolve the problems and difficulties of the board of management; the group of sections in chapter vi of the act comparising of sections 397 to 407 confers upon the court wide and extensive powers to prevent oppression by one group of share-holders over ..... appellant claims that though the company started production of beer at paradip in the year 1979, and earned a good reputation, idc did not co-operate in management and refused to furnish required guarantee to financial institutions and bankers who demanded further guarantee due to escalation of the cost. .....
Tag this Judgment!Court : Orissa
Reported in : 87(1999)CLT765; [1999]238ITR989(Orissa)
..... the only dispute that arises in the writ petition is with regard to the interpretation of the word 'processing' and, whether the activities undertaken to make kendu leaves saleable and marketable condition amount to processing, as mentioned in section 20gc of the income-tax act.13. ..... in view of such settled principle of law and in view of the admitted position this court does not find any problem to adjudicate the matter and answer the dispute by observing that the activities of the petitioner in dealing with kendu leaves after purchase in bundles and to make ready for marketable and saleable for bidi manufacturing are not processing. ..... 4 vide order dated april 8, 1996, rejecting the petition of the petitioner for exemption certificate under section 206c of the act ; (3) writ of mandamus declaring that screening process adopted by the petitioner amounts to processing within the proviso to section 206c of the act and to direct the opposite party no. ..... for better appreciation the same is given below (headnote) :'the word 'processing' in section 8(3)(b) of the central sales tax act, 1956, and rule 13 of the central sales tax (registration and turnover) rules, 1957, has not been defined in the act and it must be interpreted according to its plain and natural meaning. ..... 6, from its kendu leaves division at angul and the regional marketing executive of the said corporation at 6-a, raja subodh mallik square, calcutta.4. ..... cit, : [1979]119itr891(all) and delhi cold storage p. .....
Tag this Judgment!Court : Orissa
Reported in : 1990CriLJ2261
..... authority had in mind the question whether prosecution of the offender was possible and sufficient in the circumstances of the case to prevent him from acting in a manner prejudicial to the maintenance of supplies of commodity esential to the community and having the same in mind yet passed the order of detention on being satisfied that the pre-conditions for exercise of power under section 3 of the act have been fulfilled in the absence of such materials in the counter-affidavit the order of detention gets vitiated, as the conclusion can only be that the detaining authority passed ..... the grounds of detention, annexed as annexure-2, indicate that the detenu was working as the secretary of bonai regional co-operative marketing society and the society had been appointed as the storage agent under the orissa state civil supplies corporation for rice, wheat and sugar for financial year 1989-90 for lahunipada, koira, bonai and gurundia blocks. ..... state of jammu and kashmir, 1979 scc (cri) 999 : (air 1979 sc 1925). mr. .....
Tag this Judgment!Court : Orissa
Reported in : 1994(I)OLR143
..... to giving of public notice of the substance of the notification under section 4(1) at convenient places in the locality, the serving officer has endorsed on the back of the notice that he visited mouza bodhapur on 3-2-1988, read over and explained the contents of the notice to the villagers, obtained the signature of some of them on the back of the notice and affixed a copy of the notice in the mouza. ..... mohapatra for the council and the learned additional government advocate for the state, on the other hand, submitted that the procedures laid down in sections 4 and 6 of the act have been duly complied with : that the acquisition is for a public purpose; and that four persons representing the harijan community having in the mean- while sold the entire plot in favour of one nalini kanta patnaik ( opp, party no ..... on above analysis of the facts of the case and the question of law, we feel constrained to hold that the notifications under section 4(1) and 6(1) have not beeen published in two daily newspapers circulating in the locality and the public notice of the substances of the notification under section 4(1) and declaration under section 6(1) have not been given at convenient places in the locality and on these grounds the land acquisition proceeding stands ..... the land is sought to be acquired for construction of a fish market by the said council.2 ..... community of mouza raghunathpur were adjudged as owners of the survey plot comprising 160 decimals area in civil litigation in 1979. .....
Tag this Judgment!Court : Orissa
Reported in : 1985(I)OLR504
..... the contentions raised by the learned counsel for both the sides except with regard to the question of valid sanction are to be examined keeping in mind the, background of the case prior to the laying of the trap, the nature and character of the prosecution evidence on which the prosecution sought to build its case and the object of the act and the scope of section 161 of the code.8. ..... state {delhi administration), where the recovery of money coupled with other circumstances leads to the conclusion that the accused received the gratification from some person, the court would certainly be entitled to draw the presumption under section 4(1) of the act and it is for the accused to prove the contrary in order to rebut the presumption to be drawn against him. ..... if the story set up by the prosecution inherently militates against or is inconsistent with the fact presumed, the presumption will be rendered sterile from its very inception, if out of judicial courtesy it cannot be rejected out of hand as still-born.while dealing with the question of presumption under section 4 of the act, it has been laid down in air 1979 s. c. ..... the observations made would not, in any manner, affect the official conduct of the appellant because he had neither been charged under section 5(2) read with section 5(1) (a) of the act nor under section 151 of the code for receiving illegal gratification during the month; of january to march, 1979 and he had not been asked to meet these allegations. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1968Ori109; 34(1968)CLT34; 1968CriLJ954
..... 7 of the act under which the grounds of the order of detention are to be disclosed to the persons affected by the order and earliest opportunity of making a representation against the order is to be afforded to them, provides as follows: '7(1) when a person is detained in pursuance of a detention order, the authority making the order shall as soon as may be, but not later than five days, from the date of detention, communicate to him the grounds on which the order has been made, and shall afford him the earliest opportunity of making a representation against the order to the ..... it is also cleary mentioned in the grounds that smooth supply of milk powder is essential to the community particularly in view of the distressing food situation in the drought-affected areas; it is further mentioned that the detenus were indulging in illicit transport and black marketing of milk powder and were thereby deliberately instrumental in hindering the supply of a commodity essential to the community. ..... that you and your gang are engaged in surreptitious sale of milk powder received for distribution in the drought-affected areas of 'high-price-fetching' markets of cities like calcutta and other places. ..... in 'high-price-fetching markets'; and the places of operation of such malpractices are specified, namely, calcutta and other ..... by such illicit transport and black market of milk powder you have been deliberately instrumental in hindering the sup-ply of a commodity which is essential to the community. .....
Tag this Judgment!Court : Orissa
Reported in : 1994(I)OLR520
..... stage, it is relevant to take note of section 17 of the hindu marriage act, 1955 (hereinafter referred to as the act') which provides that any marriage between two hindus solemnised after the commencement of the act is void, if at the date of such marriage either party had a husband or wife living and the provisions of sections 494 and 495 of the ipc shall accordingly apply. ..... words though the marriage may be void under section 17 by reason of the fact that it was contracted while the first marriage was subsisting, the case squarely falls within the four corners of section 494 and by contracting the second marriage the accused incurs the penalty imposed by the said statute..... ..... it is the allegation of the appellant that during the period of her absence, the respondent remarried one pravati in the temple of lord jagannath at jajpur for the second time as per the hind customs and rites and now both the respondent and the said pravati are staying as husband ..... the exact date of marraige pw 1 stated that the marriage took place on 22-6-1979 but during her initial deposition, she stated that she married to the appellant on 19-6-1979 ..... it is the allegation of the appellant that she married to the respondent on 22-6-1979 as per the hindu customs and rites and both of them lived together as husband ..... of rajaslhan, air 1979 sc 713 in paragraph 5 of the judgment observed as follows :'what section 17 contemplates is that the second marriage must be according to the ceremonies requited by law .....
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