Orissa High Court Case Commentaries

Orissa High Court Strikes Down Section 13-AA of Orissa Sales Tax Act: A Landmark Decision on Tax Deduction for Works Contracts

Date: Apr 29, 1993

Orissa High Court Strikes Down Section 13-AA of Orissa Sales Tax Act: A Landmark Decision on Tax Deduction for Works Contracts Introduction The case of Brajendra Mishra v. State Of Orissa And Others...

Tribunal's Authority to Award Compensation Beyond Claimed Amount: Insights from Mulla Md. Abdul Wahid v. Abdul Rahim And Another

Date: Feb 10, 1993

Tribunal's Authority to Award Compensation Beyond Claimed Amount: Insights from Mulla Md. Abdul Wahid v. Abdul Rahim And Another 1. Introduction The case of Mulla Md. Abdul Wahid v. Abdul Rahim And...

Onus of Proof and Penalty Imposition under Section 271(1)(c) in Commissioner Of Income-Tax v. Prathi Hardware Stores

Date: Feb 9, 1993

Onus of Proof and Penalty Imposition under Section 271(1)(c) in Commissioner Of Income-Tax v. Prathi Hardware Stores Introduction The case of Commissioner Of Income-Tax v. Prathi Hardware Stores...

Strict Construction of Section 10(29) Income Exemption: Insights from Commissioner of Income-Tax v. Orissa State Warehousing Corporation

Date: Feb 9, 1993

Strict Construction of Section 10(29) Income Exemption: Insights from Commissioner of Income-Tax v. Orissa State Warehousing Corporation Introduction The case of Commissioner of Income-Tax v. Orissa...

Judicial Oversight in Executive Actions: State Of Orissa v. Janamohan Das

Date: Jan 9, 1993

Judicial Oversight in Executive Actions: State Of Orissa v. Janamohan Das Introduction The case of State Of Orissa And Others v. Janamohan Das And Etc. Etc., adjudicated by the Orissa High Court on...

State's Duty to Conduct Judicial Inquiry and Provide Compensation in Hooch Tragedies – Janamohan Das v. State of Orissa

Date: Nov 6, 1992

State's Duty to Conduct Judicial Inquiry and Provide Compensation in Hooch Tragedies – Janamohan Das v. State of Orissa Introduction The case of Janamohan Das And Others v. State Of Orissa And Others...

National Insurance Co. Ltd. v. Narendra Samal: Upholding Section 30(1) Proviso on Insurance Appeals under the Workmen's Compensation Act

Date: Nov 3, 1992

National Insurance Co. Ltd. v. Narendra Samal: Upholding Section 30(1) Proviso on Insurance Appeals under the Workmen's Compensation Act Introduction The case of National Insurance Co. Ltd. v....

Interpretation of Section 36-D of the NDPS Act: Orissa High Court's Landmark Judgment in Banka Das v. Rambalak Das

Date: Sep 16, 1992

Interpretation of Section 36-D of the NDPS Act: Orissa High Court's Landmark Judgment in Banka Das v. Rambalak Das Introduction The case of Banka Das (In Criminal Revision No. 243/91) v. Rambalak Das...

Orissa High Court Establishes Clarification on Passing of Title and Limitation Period in Declaratory Suits

Date: Jul 29, 1992

Orissa High Court Establishes Clarification on Passing of Title and Limitation Period in Declaratory Suits Introduction The case of Dulana Dei Alias Dolena Dei v. Balaram Sahu And Two Others was...

Unjustified Repudiation in Life Insurance: Life Insurance Corporation Of India v. Narmada Agarwalla And Others

Date: Jul 23, 1992

Unjustified Repudiation in Life Insurance: Life Insurance Corporation Of India v. Narmada Agarwalla And Others Introduction The case of Life Insurance Corporation Of India v. Narmada Agarwalla And...

Promissory Estoppel in University Examination Results: Analysis of Miss Reeta v. Berhampur University (Orissa High Court, 1992)

Date: Jul 18, 1992

Promissory Estoppel in University Examination Results: Analysis of Miss Reeta v. Berhampur University (Orissa High Court, 1992) Introduction The case of Miss Reeta v. Berhampur University And Another...

Orissa High Court Establishes Robust Protection for Wives’ Maintenance Under Section 125 CrPC in Baishnab Charan Jena v. Ritarani Jena

Date: Jul 4, 1992

Orissa High Court Establishes Robust Protection for Wives’ Maintenance Under Section 125 CrPC in Baishnab Charan Jena v. Ritarani Jena 1. Introduction In the landmark case of Baishnab Charan Jena v....

Limitation on Introducing New Income Sources in Remanded Assessments under Section 256(1) of the Income-tax Act

Date: May 15, 1992

Limitation on Introducing New Income Sources in Remanded Assessments under Section 256(1) of the Income-tax Act Introduction The case of Commissioner Of Income-Tax v. S.V Divakar (Through Legal Heir...

Limits of High Court's Jurisdiction in Reviewing Disciplinary Punishments: An Analysis of Krishna Chandra Pallai v. Union Of India

Date: Apr 24, 1992

Limits of High Court's Jurisdiction in Reviewing Disciplinary Punishments: An Analysis of Krishna Chandra Pallai v. Union Of India Introduction The case of Krishna Chandra Pallai v. Union Of India...

Orissa High Court Upholds Central Government's Power to Prohibit Contract Labour in Fire-Clay Mines

Date: Mar 4, 1992

Orissa High Court Upholds Central Government's Power to Prohibit Contract Labour in Fire-Clay Mines Introduction The case of Orissa Industries, Ltd. v. Union Of India adjudicated by the Orissa High...

Judicial Authority to Impose Alternative Penalties: Fine Instead of Confiscation under Orissa Forests Act

Date: Feb 18, 1992

Judicial Authority to Impose Alternative Penalties: Fine Instead of Confiscation under Orissa Forests Act Introduction The case of Gurudev Singh Rai v. Authorised Officer-Cum-Asst. Conservator Of...

Tribunal's Misapplication of Section 254(2) in Tax Assessment Appeals

Date: Dec 3, 1991

Tribunal's Misapplication of Section 254(2) in Tax Assessment Appeals Introduction The case of Commissioner Of Income-Tax And Another v. Income-Tax Appellate Tribunal And Another adjudicated by the...

Clarifying the Scope of 'Mistake Apparent from the Record' under Section 254(2) of the Income-tax Act

Date: Nov 28, 1991

Clarifying the Scope of 'Mistake Apparent from the Record' under Section 254(2) of the Income-tax Act Introduction The case of Commissioner Of Income-Tax v. Income-Tax Appellate Tribunal And Another...

Retrospective Application of Section 43B: Insights from Commissioner Of Income-Tax v. Pyarilal Kasam Manji And Co.

Date: Nov 23, 1991

Retrospective Application of Section 43B: Insights from Commissioner Of Income-Tax v. Pyarilal Kasam Manji And Co. Introduction The case of Commissioner Of Income-Tax v. Pyarilal Kasam Manji And Co....

Clarifying the Status of Pendente Lite Transferees in Title Declaration Suits under Section 52 T.P.A.: Analysis of Sri Jagannath Mahaprabhu v. Pravat Chandra Chatterjee

Date: Nov 7, 1991

Clarifying the Status of Pendente Lite Transferees in Title Declaration Suits under Section 52 T.P.A.: Analysis of Sri Jagannath Mahaprabhu v. Pravat Chandra Chatterjee And Others Introduction The...