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Judgment Search Results Home > Cases Phrase: rationale Court: orissa Year: 1993 Page 1 of about 11 results (0.029 seconds)

Feb 08 1993 (HC)

Commissioner of Income-tax Vs. Prathi Hardware Stores

Court : Orissa

Decided on : Feb-08-1993

Reported in : [1993]203ITR641(Orissa)

..... ) is a rule of evidence. presumptions which are rebuttable in nature are available to be drawn. the initial burden of discharging the onus of rebuttal is on the assessee. the rationale behind this view is that the basic facts are within the special knowledge of the assessee. section 106 of the indian evidence act, 1872, gives statutory recognition to this universally .....

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Mar 15 1993 (HC)

Bholeswar Setha Vs. State

Court : Orissa

Decided on : Mar-15-1993

Reported in : 1993(II)OLR162

..... the act to the influence of that passion.'in considering the precise meaning and application of the ordinary person standard or objective test, it is important to identify its underlying rationale. lord simon of glaindale has perhaps stated it most succinctly when he suggested in director of public prosecutions v. camolin : (1978) 2 all e. r. 168 : (1978) 705 at page .....

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Nov 08 1993 (HC)

Hatanath Behera Vs. State of Orissa and anr.

Court : Orissa

Decided on : Nov-08-1993

Reported in : 1994(I)OLR51

orderd.p. mohapatra, j.1. hatanath behera who is the informant in g. r. case no. 501 of 1932 pending on the file of the subdivisions! judicial magistrate, khurda filed this application under section 432 read with section 439(2), criminal procedure code seeking cancellation of bail granted to opp. party no, 2 sarat chandra sarnantray.2. the opp. party no. 2 who is one of the accused persons in the said g.r. case filed an application under section 438, crpc for anticipatory bail in this court which was registered as criminal misc. case no. 2297/92. in that case by the order dated 24-12-1992 this court granted the prayer for anticipatory bail and ordered that in the event of arrest of the accused he shall be released on bail of rs,' 10,000/- with two sureties each for the like amount to the satisfaction of the police officer causing arrest subject to the further conditions specified in the order. the bail order is assailed by the petitioner on the grounds, inter alia that the accused opp. party no. 2 obtained the said order by suppression of material facts and that after being released on bail he has threatened prosecution witnesses including the informant with dire consequences if they depose against him in the criminal case and that he being the ring leader and having committed the offences along with other accused persons should not have been released on bail. it is the case of the petitioner that the opp. party no. 2 did not disclose in the bail petition that the learned .....

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Feb 08 1993 (HC)

Commissioner of Income-tax Vs. Orissa State Warehousing Corporation

Court : Orissa

Decided on : Feb-08-1993

Reported in : (1993)110CTR(Ori)333; [1993]201ITR729(Orissa)

a. pasayat, j.1. at the instance of the revenue, the following questions have been referred to this court under section 256(1) of the income-tax act, 1961 (in short,'the act'), by the income-tax appellate tribunal, cuttack bench, cuttack (in short, 'the tribunal') :'(1) whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that the interest received by the assessee from the banks on fixed deposits was exempt under section 10(29) of the income-tax act, 1961 ? (2) whether, on the facts and in the circumstances o'f the case, the tribunal was justified in holding that the interest received from the banks on fixed deposits was incidental to or consequential to the activities of the business of the assessee and was not taxable under the head 'income from other sources' and, thus, exempt under section 10(29) of the income-tax act, 1961?' 2. the reference is in respect of the orissa state warehousing corporation (hereinafter referred to as 'the assessee') which is a statutory authority under the agriculture and co-operation department of the government oforissa. it is established under the warehousing corporations act, 1962. for the assessment year 1983-84, besides its business income, the assessee received rs. 1,74,383 as interest on fixed deposits made in different banks. during the relevant period the assessee had also paid total interest of rs. 1,08,063 to the banks. the resultant difference of rs. 66,320 was brought to tax by the .....

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Apr 28 1993 (HC)

Indian Charge Chrome Ltd. Vs. Union of India (Uoi)

Court : Orissa

Decided on : Apr-28-1993

Reported in : 1993(44)ECC65; 1994(72)ELT538(Ori)

g.b. patnaik, j.1. petitioner no. 1 is a public limited company and petitioner no. 2 is a shareholder of the company. they have filed this writ application to declare the amendment made on 1st of may, 1986, to the notification no. 133/85-customs, as well as the notification no. 67/87-cus-toms, dated 1-3-1987 to be constitutionally invalid being discriminatory in nature and have further prayed to quash the order of the assistant collector of customs, paradeep, dated 17th of august, 1987, annexed as annexure-3, by which order the said assistant collector has cancelled the registration of the project contract/85-86. under the notification no. 133/85-customs, dated 19th of april, 1985, which has been issued by the central government in exercise of power conferred under sub-section (1) of the section 25 of the customs act, an explanation has been added and under the explanation the expression 'powered projects' shall mean,' ... such projects whose output of end-product is power, but shall not include captive power plants set up by units engaged in activities other than power generation.'under notification no. 67/87-customs, dated 1-3-1987, goods specified in column (2) of the table falling under heading no. 98.01 of the first schedule to the customs tariff act, 1975, when imported into india have been exempted and though power projects (including gas turbine power 35 per cent ad valorem projects) of capacity 50 mega watts and below are described in the schedule, but an explanation .....

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Jul 23 1993 (HC)

Bhagirathi Mishra Vs. State of Orissa and ors.

Court : Orissa

Decided on : Jul-23-1993

Reported in : 1993(II)OLR354

l. rath, j.1. the order impugned in this case in annexure-16 wherein the petitioner has been issued a show-cause notice by the head- master-cum-secretary of the orissa police high school, cuttack where he is employed as an upper division clerk under suspension as to why he should not be removed from service for failing to comply with the conditions imposed in the suspension order of attending the school every day and putting his attendance before the headmaster. the petitioner was appointed in the school as an l. d. clerk and gradually was promoted as an upper division clerk when he was suspended on 18-7-1986. he was reinstated on 20-3-1989 but was again suspended on 14-8-1990, vide annexure-4 to the writ petition. in that order, the condition of daily attendance before the headmaster was put. on 12-10-1930 the direction was reiterated by a communication from the secretary of the managing committee of the school that he had failed to report before the headmaster and put his attendance every day although it was so ordered in annexure-4 and that he was again directed to report before the headmaster and put his attendance regularly failing which disciplinary action would be taken against him. a reply was submitted, vide annexure-11, by the petitioner that since the date of his suspension he had been regularly attending the school except the days on which he had attended the courts in relation to criminal cases. the secretary of the school called upon him by setter dated 24-12- .....

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Jul 22 1993 (HC)

Kishore Chandra Patel and Etc. Etc. Vs. State of Orissa and ors.

Court : Orissa

Decided on : Jul-22-1993

Reported in : AIR1993Ori259; 76(1993)CLT720

hansaria, c.j.1. ours is a parliamentary democracy. elections are held in normal course every five years to elect people's representatives to sit either in the parliament or in the state legislatures. various political parties bring out their election manifestos and approach people seeking their support on the basis of promises held out in the manifestos. in the last parliament election which took place in this state in 1989 as well as the assembly elections which were held in 1990, the people of orissa were promised by the present chief minister, in the background of rampant corruption by persons holding high political and public offices in the state, to take all steps to confiscate the ill-gotten money made by such persons by corrupt means and to utilise such property for the welfare of the state. to fulfil this promise, the chief minister, who was also in charge of home department and who belongs to the janata dal, sent a bill named 'orissa special courts bill' to the state assembly on 6-10-1990 after the janata dal had won the election in the aforesaid assembly elections in march, 1990. the bill was introduced on 8-10-1990 and was passed on 12-10-1990. it was sent to the central government for obtaining the president's assent, when the government of india suggested few amendments after obtaining the opinion of the attorney-general of india. the bill was accordingly amended by introducing, an amendment bill in 1992. these bills received the assent of the president on 9-7- .....

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Apr 14 1993 (HC)

Permutech Vs. the Orissa Housing Board and ors.

Court : Orissa

Decided on : Apr-14-1993

Reported in : 1993(II)OLR44

a. pasayat, j.the petitioner calls in question legality of the action of opp. party nos. 1 and 2 in placing orders with m/s. macins (opp. party no. 3) for supply of filter for external water supply to social housing scheme, chhand, phase ii at rourkela. certain disturbing features were highlighted which need a detailed reference.after narrating tha facts, his lordship observed :5. as indicated above, some disturbing factors have attracted our notice. order was passed by the chairman on-7-1-1993 for accepting the tender of the petitioner. orders were accordingly placed on it and on the next day the chairman came to a conclusion that there were allegations of manipulation. how the chairman could notice that there was manipulation and on what basis he came to that conclusion is not forthcoming from the records. in any event, his specific order on 11-1- 1993 was that all the tenders were invalid and the superintending engineer and the project engineer (ph) were asked not to submit such invalid tenders without full examination. he, therefore, indicated that he shall obtain confidential opinion from the chief engineer, ph (urban) sawage board. the opinion of the chief engineer, ph (urban) so far as relevant is to the following effect:'different firms have quoted their rates. since this pressure filters will be used for a drinking water supply scheme, it was felt that the filters should be purchased from reputed manu- facturers having adequate facilities of after-sales-services and .....

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Aug 17 1993 (HC)

Pankaj Naik Vs. State of Orissa

Court : Orissa

Decided on : Aug-17-1993

Reported in : 76(1993)CLT843; 1994CriLJ829

b.n. dash, j.1. the accused-appellant pankaj naik has been convicted under section 364, i.p.c. and sentenced to undergo rigorous imprisonment for 4 years by the learned first additional sessions judge, cuttack.2. the prosecution case, shortly stated, is that on 16-4-1990 at about 7 p.m. while sanjaya kumar sahu, a boy aged about 9 years (p.w. 3) was going to witness 'ramleela' that was going to be staged in a rostrum located in the midst of his village gholpur, the accused-appellant met him near a half constructed house of one prafulla raut and directed him to bring seven china roses (mandar flowers) kept there and on his refusal to go there, the accused-appellant physically lifted and took him inside the said house, gagged his mouth and pressed his neck. on hearing the cry of p.w. 3 many villagers assembled at the spot and found the accused-appellant running away after scaling over a half constructed window of that house leaving p.w. 3 who was unconscious. some villagers took p.w. 3 to his parents house whereas some others chased and apprehended the accused-appellant who thereafter was left in charge of the gramarakshi of the village (not examined). on the next day i.e., 17-4-1990 at about 1 p.m. in the afternoon kulamani sahu (p.w. 2), the paternal uncle of p.w. 3 went along with p.w. 3 to banki police station and lodged the first information report, ext. 1/1. the police arrested the accused-appellant who was produced at the police station by the gramarakshi and sent p.w. 3 .....

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Oct 05 1993 (HC)

Chintamani Khuntia and ors. Vs. the State of Orissa and ors.

Court : Orissa

Decided on : Oct-05-1993

Reported in : AIR1994Ori46

p.c. misra, actg. c.j.1. the writ application has been filed by two groups of sevaks of lord jagannath at puri challenging the constitutional validity of sections 28-b(5) and 28-c(5)(a) and 28-c(9) inserted to the jagannath temple act by jagannath temple (amendment) act, 1983 (hereinafter called 'the amendment act') and for declaring the same as ultra vires being hit by articles 14, 25, 26 and 300a of the constitution of india.2. there are different groups of sevaks called. 'nijogs' who perform different sevas of the lord. the petitioners 1 and 2 are khuntia sevayats of lord jagannath and belong to the association of sevaks called 'khuntia nijogs'. similarly petitioners 3 and 4 are mekap sevayats of lord jagannath and are called as 'mekap mijogs'. the aforesaid petitioners purport to represent the members of respective nijogs and have prayed for the aforesaid declaration being affected by the restrictions imposed on them by the introduction of the aforesaid sections in the amendment act.3. in order to provide and consolidate the rights and duties of the sevaks and nijogs and such other persons connected with the seva puja and management of the temple of lord jagannath, 'puri shri jagannath temple (administration) act, 1952' (orissa act xiv of 1952) (hereinafter called 'the 1952 act) was enacted and became operative with effect from 31st july, 1951 and record of rights consolidating and recording the rights and duties of different sevaks and 'such other persons connected with .....

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