Court : Orissa
Decided on : Aug-26-1983
Reported in : 1986(23)ELT332(Ori)
..... no. 7), p.s. bargarh, dist. sambalpur, orissa, an employee of said m/s. hindustan watch house, main road, bargarh, have committed an offence under section 11 of the customs act, 1962, in connection with seizure of 22 wrist watches of foreign origin recovered from the drawer and from black thick cotton bag inside the shop premises of m/s. hindustan watch ..... collectorate, bhubaneswar, in exercise of the powers conferred upon me under section 137 of the customs act, 1962, do hereby authorise shri p.n. sarangi, assistant collector of central excise and customs, sambalpur division, sambalpur, to file a complaint in writing for offence under the customs act, 1962, against the aforesaid person before the jurisdictional sub-divisional judicial magistrate, bargarh, orissa.'a bare perusal ..... of the sanction would show that the collector has sanctioned for contravention of an offence under section 11. there has been no sanction for contravention of sections 11c to 11f or section 111 (d) and (p) of the act. there is ..... into india in contravention of the provisions of section 11 and section 111 (d) and (p) which were seized by the customs officers and his staff and thereby committed an offence punishable under section 135 of the customs act and within my cognizance; and i hereby direct that you be tried by the said court on 'the said charges.'thus, .....Tag this Judgment!
Court : Orissa
Decided on : Mar-07-1983
Reported in : AIR1983Ori210
..... , air 1970 bombay 154, it was urged that no machinery had been provided for the manner of levying and calculating the maharashtra education cess act, 1962. the plea was negatived by holding that since the levy was a percentage of the annual letting value of the lands and buildings which was ..... and seek mandamus for quashing the demands raised against them and the proceedings taken for recovery of the demands.2. the orissa cess act, 1962 (hereinafter called 'the cess act') was enacted, by the orissa state legislature with a view to consolidating and amending the law relating to cess in the state ..... is proposed to be enacted with the primary objective of condensing and simplifying the existing laws on the subject by consolidating the different enactments, customs and usages having force of law in the state and also to amend the same in such matters where they are found to be defective ..... overlapping.......' in ramchand maroti mandwale v. malkapur municipal council, malkapur, air 1970 bom 154, the maharashtra legislature enacted the maharashtra education (cess) act of 1962 which created a fund for the promotion of education in the state of maharashtra and, for connected matters by levy of tax on lands and ..... governor on. 3-5-1962 and came into force with effect from 1-4-1963. the statement of objects and reasons indicated that the assessment and levy of cess were being made 'under the various statutes and also in accordance with various local usages and customs which differ from district to .....Tag this Judgment!
Court : Orissa
Decided on : Jan-17-1983
Reported in : 53STC322(Orissa)
..... p. and haryana states, transported from the breweries and distilleries to its place of business in ernakulam and sold there. when selling the liquor to the customers, the assessee made separate bills for ex-factory price and for freight and handling charges. it claimed that the amount charged for freight and handling charges ..... difference goes a long way to support the assessee's stand.that apart, the provision in section 5(2)(a)(a)(iii) as incorporated by orissa act 3 of 1976 makes the claim of deduction admissible where the cost of onward freight or delivery is separately charged. that has been done in the instant ..... is payable on the taxable turnover and taxable turnover is arrived at by deducting the admissible items as provided in section 5(2)(a) of the act from the gross turnover.the assessing officer relied upon two decisions of the supreme court to come to his conclusion against the assessee. the first case ..... of delivery or the cost of installation for the purpose of sale or supply of goods by the dealer when such cost is separately charged.the orissa act 3 of 1976 has, therefore, taken the words from the definition of 'sale price' and has put them as admissible deduction from taxable turnover. there ..... goods other than those declared under section 3-b effected or made during a given period.sale price' was denned in section 2(h) of the act as :the amount payable to a dealer as valuable consideration for the sale or supply of any goods, less any sum allowed as cash discount .....Tag this Judgment!
Court : Orissa
Decided on : Dec-23-1983
Reported in : 1984(I)OLR186
..... no. 1 alleged that according to prevailing custom pipe was blown at the time 'naibedya' was referred. the property belonged to mohant sri raghu nandan ramanuj das of emar math. he endowed the ..... been stayed by an order of this court dated 19.4.1983. the proceeding under the orissa consolidation of holdings and prevention of fragmentation of land act, 1972 pending in appeal no. 13 of 1980 before the deputy director of consolidation, range-iii has also been stayed.5. upon a consideration ..... alleged that in the consolidation proceeding which was on, he was recorded as a raiyat. he asserted that the order under section 21 of the act was a nullity and void.4. original suit no. 97 of 1980 filed by the appellant was decreed exparte but the decree was set aside ..... obliged to get the specific sebapuja done by spending rs. 10/- a day. their application under section 21 of the orissa hindu religious endowments act, 1951 (for short, 'the act') was allowed and the appellant was called upon to pay rs. 3,600/- to the management. there upon the appellant filed original suit no ..... endowments reversing the decision of the assistant commissioner and allowing an application filed by respondent no. 1 under section 41 of the orissa hindu religious endowments act, 1951 for a declaration that the property- 7.32 acres in extent was the specific endowment of the deity mangala thakurani of kakatpur.2. respondent .....Tag this Judgment!
Court : Orissa
Decided on : Jan-18-1983
Reported in : AIR1983Ori168
..... the ground that the amount even if due could not be realised as a public demand under the provisions of the orissa public demands recovery act, 1962. it was also alleged that according to the terms of the contract the secretary of the supply department could terminate the contract and assess the ..... the suit is maintainable in view of the provisions of section 41 of the specific relief act. 6. under section 43 of the orissa public demands recovery act, 1962 no certificate duly filed under the said act shall be cancelled by a civil court except on the ground that the amount stated in ..... the relief for permanent injunction, cannot, therefore, be granted. 9. the courts below have not considered the import of section 41 of the specific relief act though there was an issue relating to the maintainability of the suit. the suit, as framed, is not maintainable for the reasons stated above. it ..... officer of bhubaneswar have been impleaded as defendants in the suit. 7. the provisions of section 41 (a) and (b) of the specific relief act are a bar to the prayer for injunction, section 41(a) provides that injunction cannot be granted the restrain any person from prosecuting a judicial ..... second appeal arises, for a permanent injunction restraining the defendants-respondents from proceeding with the certificate case. it was alleged that the govt. did not act according to the terms of the contract for which the plaintiff suffered heavy loss and from time to time claimed damages and ultimately filed a suit .....Tag this Judgment!
Court : Orissa
Decided on : Nov-16-1983
Reported in : AIR1984Ori57; 56(1983)CLT482; 1984(I)OLR40
..... the lands in schedule a-2 as those were being dealt with under section 6 of the orissa merged territories (village offices abolition) act, 1962 (orissa act 10 of 1963).6. the trial court came to hold that the suit lands are the joint family property of the parties and that ..... disputes. ouster of jurisdiction of the civil court is clearly implied,................'it was further held :'settlements made under the press note before the act came into force whether prior to the suit or during the pendency of the litigation would be governed by the provisions of the press note ..... raiyati lands.the lands involved in that case were the gounti-raiyati lands of the district of sambalpur governed by the central provinces land revenue act and the question for consideration was whether such lands were raiyati lands and were freely transferable. the decision must, therefore, be read in the ..... the same immediately before the appointed date.'12. chapter iii of the orissa merged territories (village offices abolition) rules, 1963 framed under the act prescribes the procedure for settlement of gounti-raiyati lands. under the rules, the tahasildar is required to prepare a draft jamabandi with necessary particulars ..... 2 of the plaint have been recorded as gounti-raiyati lands in the settlement record-of-rights--vide ext. 2.10. section 3 of the act deals with abolition of village offices and consequences thereof. it provides as follows:'3. notwithstanding anything in any law, usage, settlement, grant, sanad .....Tag this Judgment!
Court : Orissa
Decided on : Dec-23-1983
Reported in : AIR1985Ori62
..... 11-1982 after having completed a period of nine years was illegal in view of the provision contained in section 28(4) (b), orissa cooperative societies act, 1962 (the act, for short). as averred in the writ application and the counter affidavits put in by the opposite parties the petitioner was first elected to be the ..... application is if the petitioner who was functioning as the president of the patamundai primary fishermen cooperative society was removable from office under section 28 of the act on the ground that he held the office of president for a total period of nine years by the date of passing of the order ?10. ..... ) of section 28 of the act even after the amendment act the expression 'by the date of filing of his nomination' in sub-section (4) has not been deleted6. no notice had been issued to ..... with effect from 5-11-1980 and the other sections have come into force on and from 11-10-1983, the date of publication of the amendment act in the gazette. there was thus no provision for removal of a member or president who had incurred any of the disqualifications enumerated in sub-section (4 ..... by the date of his nomination in 1980.2. mr. nayak, appearing for the petitioner, has contended that section 28 (4) (b) of the act refers to a total period of nine years by the date of filing of the nomination and not beyond that time and in the absence of any provision in .....Tag this Judgment!
Court : Orissa
Decided on : Jun-20-1983
Reported in : AIR1983Ori265
..... acquired theright to collect the specified forest producegrown or found on such holding, shall bedeemed to have purchased such produce andshall thereby be deemed to have contravenedthe provisions of this act. namely, clause (b)of section 5 (1). the object behind this explanation is to recognise collection by privategrowers from their own land and to prohibitcollection otherwise than in ..... similar forest produce from government forest would be prevented. the entire operation and activities of the petitioners were controlled by and subject to the provisions contained in the orissa forest act, 1972, the rules framed thereunder and the orissa forest contract rules, 1966, as well as the terms and conditions contained in the contracts. effective remedy being available under the ..... the petitioners under the said contracts to collect, purchase and remove sal seeds from the aforesaid forest divisions.2. petitioner 1 is a private limited company incorporated under the companies act, 1956. and deals in sal seeds including the purchase, collection, chemical treatment and supply thereof to petitioner 2-company promoted, inter alia, by petitioner 1-company for the ..... context, and even by the considerations arising out of what appears to be the general scheme of the act.'to the same effect are the observations of this court in kedar nath singh v. state of bihar. 1962 supp (2) scr 769 : (air 1962 sc 955):it is well settled that in interpreting an enactment the court should have regard not merely .....Tag this Judgment!
Court : Orissa
Decided on : Oct-29-1983
Reported in : AIR1984Ori77; 57(1984)CLT1; 1984(I)OLR72
..... on the ground that defendants 7 and 8 were not his landlords. the application was dismissed by the rent suit officer by order dated 14-3-1962 (ext. 3) evidently defendants 7 and 8 admitted that pravakar was in possession of the suit lands and had raised crops thereow during the years ..... they had also taken the plea that the civil court had no jurisdiction to try the suit in accordance with provisions of the orissa tenants protection act, 1947. the trial court decreed the suit holding that the defendants were mere trespassers and that there was no relationship of landlord and tenant between ..... the question of possession. in the facts and circumstances as discussed above, we have no hesitation to hold that the lease deed ext. d was never acted upon.14. the state government (defendant no. 9) admitted in clear terms that; the suit lands were leased out to pravakar biswal by the ex ..... favour of defendants 10 to 14 by registered sale deed dated 22-9-1967 (ext. e series).section 8 (1) of the orissa estates abolition act makes no provision for an application. no enquiry is contemplated under this section. the section is merely declaratory of the continuity of the tenure of ..... in their favour by the ex-landlords. the tahasildar of jaipur rejected the application holding that ext. d was a colourable transaction and had not been acted upon. aggrieved by this decision, defendants 7 and 8 preferred orissa estates abolition appeal no. 83/65 before the additional district magistrate, cuttack who set .....Tag this Judgment!
Court : Orissa
Decided on : Jul-06-1983
Reported in : AIR1984Ori6; 56(1983)CLT100; 1984(I)OLR34
..... of similar acquisitions made for the purpose of construction of the medical college by the same notification issued under section 4(1) of the act dated 5-1-1962.the learned subordinate judge after analysing the evidence on record came to hold exts. d and e to be a guide for determining the market ..... learned advocate-general have no force. 4. the law with respect to determination of market value of a land acquired under the provisions of the act is fairly well settled and the best way to determine the same is to consider the prices obtained by contemporaneous sale deeds whether of the same ..... and b), certified copy of a registered sale deed (ext. c) and certified copies of two judgments of the subordinate judge passed under section 18 of the act (exts. d and e) were filed. besides, three witnesses were examined in support of the claimant. it may be stated that the awards of the land ..... construction of a medical college in berhampur town by a notification dt. 5-1-1982 (1962?). notification under s. 6 of the land acquisition act (hereinafter referred to as the 'act') was published in the orissa gazette on 20-4-1962. the land acquisition officer determined the market price of the land at the rate of ..... rupees 8,230/- per acre and also awarded fifteen per cent solatium. objection to the award being filed by the claimant, reference was made to the subordinate judge under section 18 of the act and .....Tag this Judgment!