Orissa High Court Case Commentaries

Orissa High Court Establishes Clear Criteria for Business Income and Partnership Registration in Narasingha Kar & Co. v. Commissioner Of Income-Tax

Date: Jul 10, 1976

Orissa High Court Establishes Clear Criteria for Business Income and Partnership Registration in Narasingha Kar & Co. v. Commissioner Of Income-Tax Introduction The case of Narasingha Kar & Co. v....

Orissa Road Transport Co. Ltd. v. Sibananda Pattanaik And Others: Establishing Liability for Negligent Driving in Multi-Vehicle Accidents

Date: Jun 26, 1976

Orissa Road Transport Co. Ltd. v. Sibananda Pattanaik And Others: Establishing Liability for Negligent Driving in Multi-Vehicle Accidents Introduction The case of Orissa Road Transport Co. Ltd. v....

Defensive Boundaries for Insurers under Section 96(2): Analysis of National Insurance Co. Ltd. v. Magikhia Das

Date: May 1, 1976

Defensive Boundaries for Insurers under Section 96(2): Analysis of National Insurance Co. Ltd. v. Magikhia Das Introduction The case of National Insurance Co. Ltd. v. Magikhia Das And Others...

Retrospective Application of Procedural Law Amendments in Tax Penalty Proceedings: Commissioner of Income-Tax v. Dhadi Sahu

Date: Dec 6, 1975

Retrospective Application of Procedural Law Amendments in Tax Penalty Proceedings: Commissioner of Income-Tax v. Dhadi Sahu Introduction Commissioner Of Income-Tax, Orissa v. Dhadi Sahu is a landmark...

Recognition of Employee Welfare Expenditures as Revenue Expenses: Insights from Commissioner Of Income-Tax, Orissa v. Rupsa Rice Mill

Date: Oct 31, 1975

Recognition of Employee Welfare Expenditures as Revenue Expenses: Insights from Commissioner Of Income-Tax, Orissa v. Rupsa Rice Mill Introduction The case of Commissioner Of Income-Tax, Orissa v....

Exclusive Jurisdiction of Revenue Officers vs. Civil Courts: Insights from Sankar Kumar Bhattar v. Tehsildar-Cum-Revenue Officer

Date: Oct 22, 1975

Exclusive Jurisdiction of Revenue Officers vs. Civil Courts: Insights from Sankar Kumar Bhattar v. Tehsildar-Cum-Revenue Officer Introduction The case of Sankar Kumar Bhattar v. Tehsildar-Cum-Revenue...

Reaffirming the Validity of Partition in Hindu Undivided Families for Income Tax Purposes: Insights from B.L Choudhury v. Commissioner Of Income-Tax, Orissa

Date: Oct 2, 1975

Reaffirming the Validity of Partition in Hindu Undivided Families for Income Tax Purposes: Insights from B.L Choudhury v. Commissioner Of Income-Tax, Orissa Introduction The case of B.L Choudhury v....

Clarifying Limitation and Adoption Validity in Partition Suits: Gouranga Sahu v. Bhaga Sahu

Date: Jun 17, 1975

Clarifying Limitation and Adoption Validity in Partition Suits: Gouranga Sahu v. Bhaga Sahu Introduction Gouranga Sahu And Others v. Bhaga Sahu And Another is a landmark judgment delivered by the...

Revisional Remedies for Illegally Passed Interlocutory Orders under the New Criminal Procedure Code: Insights from Bhima Naik v. State Opposite Party

Date: May 17, 1975

Revisional Remedies for Illegally Passed Interlocutory Orders under the New Criminal Procedure Code: Insights from Bhima Naik v. State Opposite Party Introduction The case of Bhima Naik And Others v....

Orissa High Court Reinforces Delegation Limits and Proper Basis for Levy under Essential Commodities Act in Bijoy Kumar Routrai v. State of Orissa, 1975

Date: May 14, 1975

Orissa High Court Reinforces Delegation Limits and Proper Basis for Levy under Essential Commodities Act in Bijoy Kumar Routrai v. State of Orissa, 1975 Introduction In the landmark case of Bijoy...

Quashing of Section 148 Notices Due to Lack of Bona Fide Belief: Govinda Choudhury And Sons v. Income-Tax Officer

Date: May 3, 1975

Quashing of Section 148 Notices Due to Lack of Bona Fide Belief: Govinda Choudhury And Sons v. Income-Tax Officer 1. Introduction Govinda Choudhury And Sons v. Income-Tax Officer, Ward A, Berhampur,...

Orissa High Court Upholds Collector's Authority in Land Settlement: Magulu Jal v. Bhagaban Rai

Date: Apr 16, 1975

Orissa High Court Upholds Collector's Authority in Land Settlement: Magulu Jal v. Bhagaban Rai Introduction The landmark case of Magulu Jal And Others v. Bhagaban Rai And Others adjudicated by the...

Burden of Proof and Time Compliance in Penalty Proceedings under Section 271(1)(a): Insights from Commissioner Of Income-Tax, Orissa v. Gangaram Chapolia

Date: Apr 3, 1975

Burden of Proof and Time Compliance in Penalty Proceedings under Section 271(1)(a): Insights from Commissioner Of Income-Tax, Orissa v. Gangaram Chapolia Introduction The case of Commissioner Of...

Defining "Public Place" in Motor Vehicles Act: Life Insurance Corporation Of India v. Karthyani And Others

Date: Apr 1, 1975

Defining "Public Place" in Motor Vehicles Act: Life Insurance Corporation Of India v. Karthyani And Others Introduction The case of Life Insurance Corporation Of India v. Karthyani And Others...

State Financial Corporation Ltd. v. Satpathy Brothers: Upholding Section 31 under Article 14

Date: Mar 19, 1975

State Financial Corporation Ltd. v. Satpathy Brothers: Upholding Section 31 under Article 14 1. Introduction The case of State Financial Corporation Ltd. v. M/S. Satpathy Brothers And Nanda Co. (P.)...

Tara Dibya And Another v. The General Manager, Orissa Road Transport Co. Ltd.: Establishing Dual Negligence in Motor Vehicle Accidents

Date: Mar 15, 1975

Tara Dibya And Another v. The General Manager, Orissa Road Transport Co. Ltd.: Establishing Dual Negligence in Motor Vehicle Accidents 1. Introduction The case of Tara Dibya And Another v. The...

Legal Commentary: Krupasindhu Sahu & Sons v. State Of Orissa - Interpretation of "Timber" and Taxable Turnover under Orissa Sales Tax Act

Date: Jul 9, 1974

Legal Commentary: Krupasindhu Sahu & Sons v. State Of Orissa - Interpretation of "Timber" and Taxable Turnover under Orissa Sales Tax Act 1. Introduction The case of Krupasindhu Sahu & Sons v. State...

Enhanced Duty of Care for Drivers in Pedestrian-Dense Areas: S.K Devi v. Uttam Bhoi And Another

Date: Apr 24, 1974

Enhanced Duty of Care for Drivers in Pedestrian-Dense Areas: S.K Devi v. Uttam Bhoi And Another 1. Introduction The case of S.K Devi v. Uttam Bhoi And Another adjudicated by the Orissa High Court on...

State Expenditure on Public Facilities and Secularism: Insights from Bira Kishore Mohanty v. State Of Orissa

Date: Jan 9, 1974

State Expenditure on Public Facilities and Secularism: Insights from Bira Kishore Mohanty v. State Of Orissa Introduction The case of Bira Kishore Mohanty v. State Of Orissa, adjudicated by the...

Clarifying Symbolical Possession and Mortgage Discharge in Adverse Possession: Jayagopal Mundra v. Gulab Chand Agarwalla

Date: Dec 13, 1973

Clarifying Symbolical Possession and Mortgage Discharge in Adverse Possession: Jayagopal Mundra v. Gulab Chand Agarwalla 1. Introduction The case of Jayagopal Mundra v. Gulab Chand Agarwalla And...