Court : Orissa
Decided on : Jan-24-1969
Reported in : AIR1969Ori152
..... should be construed with a close attention to words which precede or follow it, and with due regard to the nature and the general terms of the contract. therefore the words 'any other happening' must be given ejusdem generis construction so as to engulf within its fold only such happenings and eventualities which are ..... government and the grant and the execution of such a contract is subjected to and regulated by various special provisions in law. this is a case in which the state government even if they wished could not ..... in keshavlal lallubhai patel v. lalbhai trikumlal mills ltd., air 1958 sc 512 was cited in support of the above contention. this is a case of contract between two private parties, and as such in terms it does not apply to a case of this nature where one of the parties is the state ..... person duly authorised to that effect. their lordships of the supreme court in bhikrai v. union of india, air 1962 sc 113 held that - 'government contracts are sometime made in disregard of the forms prescribed; but that would not be a ground for holding that departure from a provision which is mandatory and at ..... a term of the lease. ona reading of the aforesaid letters we are satisfied that there was nothing in any of these letters from which a binding contract between the plaintiff and the defendant could be spelled out. 9. some of the other exhibits in this context would show that the defendant, in express .....Tag this Judgment!
Court : Orissa
Decided on : Aug-12-1969
Reported in : AIR1970Ori76
..... defined by section 2(vi). it has a wide meaning and includes within it any benefit to which a workman is entitled to, on termination of service, either under the contract of employment or under any law or an award or a settlement. it includes within it a large number of benefits which but for the wide definition may not be ..... the act, nor can it fail under the class of delayed wages as envisaged by sections 4 and 5 of the act. when the cases of sums payable under a contract, instrument or a law it could not have been intended that such a claim for compensation which is denied on grounds which inevitably would have to be inquired into and .....Tag this Judgment!
Court : Orissa
Decided on : Jan-23-1969
Reported in : AIR1969Ori187; 73ITR119(Orissa)
..... .; indeed he might have bona fide believed that the supply he made to government was in conformity with the contract standard. the tribunal also did not find that there was any misbehaviour on the part of the assessee regarding the quality factors in the matter of rice and paddy. the ..... present case the real effect of deductions from the bills of the assessee was to reduce the price of paddy and rice paid or payable to the assessee under the contract. the tribunal found that there was no evidence that the assessee either mixed foreign materials or passed off inferior quality of rice to the government as the f. a. q ..... by deducting from the bills resulting in diminution of the price paid to the assessee. if the goods do not conform to the description there is no performance of the contract at all. if the goods are not of mar-ketable quality, the thing for which the buyer bargained was not given. in either case the default of the seller goes ..... . in the present case it is an inevitable consequence of the assessee's business as a paddy-procuring agent that as a result of the goods delivered not being of contract quality, breach of warranty, with the risk of liability to pay damage, should at times be committed and payment of such damages as a result of breach of warranty in .....Tag this Judgment!
Court : Orissa
Decided on : May-16-1969
Reported in : 35(1969)CLT728; 26STC522(Orissa)
..... to the present case, it would be seen that the assessee has made out no case that he was under any obligation by virtue of any contract or understanding to export fish to calcutta. there are also no materials or finding that the fishermen selling the fish to the assessee had anything to ..... sale, the export being inextricably linked up with the sale so that the bond cannot be dissociated without a breach of the obligation arising by statute, contract or mutual understanding between the parties arising from the nature of the transaction, the sale is in the course of export.this decision is in the ..... export; (2) there is an obligation to export; (3) there is an actual export. this obligation to export may arise either from statute or contract between the parties or from mutual understanding or agreement between them and even from the nature of the transaction which links the sale to the export. the ..... s case  17 s.t.c. 473 (s.c.), the movement of goods from belgium to india was in pursuance of the conditions of the contract between the assessee and the director-general of supplies. there was no possibility of those goods being diverted by the assessee for any other purpose. consequently their ..... ) of section 3 covers sales in which the movement of goods from one state to another is the result of a covenant or incident of the contract of sale and the property in the goods passes in either state. this observation was accepted as laying down good law in all subsequent supreme court .....Tag this Judgment!
Court : Orissa
Decided on : Apr-30-1969
Reported in : AIR1969Ori280; 35(1969)CLT592
..... as well as by the purchasing party. it is true that section 175(3) uses the expression 'executed' but that does not by itself contemplate execution of a formal contract by the contracting parties. a tender for purchase of goods in pursuance of an invitation issued by or on behalf of the governor general of india and acceptance in writing which is ..... , or as to any other question, claim, right, matter, or thing whatsoever, in any way arising out of, or relating to the contract, designs, drawings, specifications, estimates instructions, orders, or these conditions, or otherwise concerning the work or the execution, or failure to execute the same, whether arising during the progress of the ..... 6. a copy of the prescribed f-2 agreement is on record. clause 23 thereof which provides for arbitration is in the following terms: 'except where otherwise provided in the contract all questions and disputes relating to the meaning of the specifications, designs, drawings, and instructions hereinbefore mentioned and as to the quality of workmanship, or materials used on the work ..... under those conditions the same shall be referred to the award of an arbitrator to be nominated in the manner indicated therein. certain disputes having arisen in relation to this contract, the respondent intimated the director general of disposals that he had appointed a certain gentleman as arbitrator on his behalf in accordance with the arbitration clause and called upon the .....Tag this Judgment!
Court : Orissa
Decided on : Jan-27-1969
Reported in : AIR1969Ori252
..... victimization or unfair labour practice. this decision correctly lays down the scope of the power of the tribunal to interfere where service is terminated simpliciter under the provisions of a contract or of standing orders or of some award like the bank award. in order to judge this, the tribunal will have to go into all the circumstances which led to ..... rath states that the expression 'regular employee' occurs in para. 3 of the standing orders which deals with classification of employees where 'regular employee' is defined as one appointed on contract with automatic extension clause. he contends that if the standing orders cannot be looked into on the ground that by the time sri ray was discharged the standing orders had ..... the impugned order of removal was passed against sri ray. true it is that clause 44 of the aforesaid draft standing orders provides that excepting as specifically provided in the contract of service, the management may at any time discharge any employee from service or terminate his services by giving notice or on paying wages in lieu of such notice and ..... 's appointment was made subject to verification of his antecedents and as on necessary verification of the same adverse police reports were received, he was discharged in terms of the contract of service and therefore it being a discharge sim-pliciter, the tribunal was wrong in considering the action of the petitioner as punitive in nature. he next contended that the .....Tag this Judgment!
Court : Orissa
Decided on : Jun-26-1969
Reported in : AIR1969Ori299; 35(1969)CLT817; 24STC240(Orissa)
g.k. misra, c.j.1. the sales tax tribunal has referred the following question under section 24(1) of the orissa sales tax act for the opinion of the high court:'whether in the facts and circumstances of the case, ginger is not a vegetable according to the test as finally settled by the supreme court.''vegetables' are not taxable under the orissa sales tax act. if ginger is vegetable, it is not taxable. this is how the question gathers importance.2. the tribunal has found that ginger is not vegetable. its view is based on ilr (1961) cut 175, dhadi sahu v. commissioner of sales tax, orissa, in paragraph 8 their lordships laid down the following test:'on the basis of those decisions one can safely find that 'vegetables' would cover only such plants which are grown in the kitchen garden and cultivated for the purpose of food. in other words vegetables shall include such plants, roots, etc. which are primarily used for the purpose of food. the description of the word 'vegetable' as appears from the authorities stated above, only means that if a particular plant or vegetable is used for the primary purpose of being served as a food, then it will be treated as a vegetable. as is well known, while giving a meaning to the word 'vegetable' we have to look to the meaning of the law as is intended by the legislature, the people for whom it is intended, and the area or place for which it is intended toapply. the test therefore would be whether green pepper are treated as a principal item .....Tag this Judgment!
Court : Orissa
Decided on : Jun-27-1969
Reported in : 1969CriLJ1310
orders.k. ray, j.1. this is an appeal from the judgment of conviction and sentence dated 8th october, 1966, passed by sri u.n.misra. additional sessions judge. ganjam-boudh, in sessions case no. 20 of 1966 (g) by which the sole appellant has been convicted under section366, i.p.c., and sentenced to undergo r. i. for four years and to pay a fine ofrs. 100/- in default to undergo r. i. for further term of one month.2. the charge against him runs as follows:-that you, on or about the month of august, 1964, abducted purification naik with intent that she may be seduced to illicit intercourse or knowing it to be likely that she will be seduced to illicit intercourse and thereby committed an offence punishable under section 366 of the indian penal code and within my cognizance and i hereby direct that you be tried by this court on the said charge.3. the prosecution story runs as follows:-the appellant was a teacher in l. p. school at khariguda village at about the same time when the complainant was also working as such, in l. p. school at mohana. the distance between khariguda and mohana is about one mile. the appellant while serving at l. p. school at khariguda was residing in village mohana. the complainant at that time wasliving with her sister in the same village mohana. the complainant's sister waa also working as the head mistress in mohana l. p. school where the complainant was serving as a teacher. the appellant, the complainant and her sister were all subordinate to one .....Tag this Judgment!
Court : Orissa
Decided on : Jul-14-1969
Reported in : 25STC38(Orissa)
b.k. patra, j.1. these are eight references made by the member, sales tax tribunal, orissa, under section 24(1) of the orissa sales tax act, 1947 (hereinafter referred to as the act) on the application of the assessee who is a wholesale textile dealer dealing in mill-made cloth. while submitting his taxable turnover fcfr the purchases covered by these references, he claimed certain sums as permissible deductions under section 5(2)(a)(a)(ii) of the act being sales to registered dealers of goods intended for resale in orissa. the sales tax officer suspected the genuineness of the declarations furnished by the assessee and called upon him to produce the purchasing dealers from whom he is said to have obtained declarations in support of such claim. but the assessee pleaded his inability to produce them. the assessing officer therefore held that the declarations furnished by the assessee are not true and correct as required under rule 27(2) of the orissa sales tax rules, 1947, and refused to allow the deductions claimed. on appeal by the assessee, the assistant commissioner, sales tax, was of the view that since the assessee had obtained signatures of the purchasing dealers in his presence, he was not in a position to believe that the signatures given in the declarations were fictitious. in this view of the matter, he allowed the deductions claimed. on appeal by the state before the tribunal, the latter was of the view that if the department finds that the assessee-dealer had .....Tag this Judgment!
Court : Orissa
Decided on : Jul-01-1969
Reported in : 35(1969)CLT973; 24STC255(Orissa)
g.k. misra, c.j.1. the tribunal has referred the following question under section24(1) of the orissa sales tax act, for the opinion of the high court:whether mill-made sataranjis are carpets and can be taxed as coming under item 40 in finance department notification no. 33927 c.t.a. 130/57-f dated 30th december, 1957, or they are not to be taxed as coming under item 33 relating to mill-made fabrics of notification no. 33925 c.t.a. 130/57-f dated 30th december, 1957.2. the findings of the assistant commissioner of sales tax and the tribunal are that sataranjis are carpets. the tribunal observed thus :mr. das the learned assistant commissioner rightly held that carpets are not cloths and so mill-made cotton carpets like sataranjis cannot come under item 33.it however decided in favour of the assessee ultimately holding that the sataranjis as carpets are taxable but as mill-made cotton fabrics they are not taxable. the learned government advocate assails the tribunal's conclusion as being contrary to law. 3. before examining the correctness of the tribunal's view entries 40 and 33 may be quoted :entry 40. 'carpets, pile carpetsincluding kalins and galichas seven per cent.'entry 33. 'all mill-made fabrics madewholly or partly of cotton,staple fibre, rayon, artificial silk or wool,including processed fabridsmade in the processing mills ...' (these articles are not taxable)4. the learned advocates for both the parties do not dispute that carpets are mill-made fabrics and sataranjis .....Tag this Judgment!