Orissa High Court Monthly Digest: February 2023

Jyoti Prakash Dutta

6 March 2023 9:00 AM IST

  • Orissa High Court Monthly Digest: February 2023

    Nominal IndexAshok Kumar Das v. Kapileswar Samal & Ors., 2023 LiveLaw (Ori) 14Smt. Geeta Tiwari & Anr. v. State of Orissa & Anr., 2023 LiveLaw (Ori) 15Cuttack Central Co-operative Bank Ltd. v. Asst. Commissioner of Income Tax, 2023 LiveLaw (Ori) 16Rabindra Kumar Jena v. Republic of India (CBI), 2023 LiveLaw (Ori) 17Sureswar Mishra v. State of Odisha, 2023 LiveLaw (Ori)...

    Nominal Index

    Ashok Kumar Das v. Kapileswar Samal & Ors., 2023 LiveLaw (Ori) 14

    Smt. Geeta Tiwari & Anr. v. State of Orissa & Anr., 2023 LiveLaw (Ori) 15

    Cuttack Central Co-operative Bank Ltd. v. Asst. Commissioner of Income Tax, 2023 LiveLaw (Ori) 16

    Rabindra Kumar Jena v. Republic of India (CBI), 2023 LiveLaw (Ori) 17

    Sureswar Mishra v. State of Odisha, 2023 LiveLaw (Ori) 18

    Vedanta Resources Ltd. v. ACIT, 2023 LiveLaw (Ori) 19

    Gau Gyan Foundation ‘Rudrashram Gaushala’ v. The State of Odisha & Anr., 2023 LiveLaw (Ori) 20

    D. Anita Majhi @ Mila v. State of Odisha & Ors., 2023 LiveLaw (Ori) 21

    State of Odisha v. M/s. Godrej Sara Lee Ltd., 2023 LiveLaw (Ori) 22

    M. Rajamma v. State of Orissa & Ors., 2023 LiveLaw (Ori) 23

    Hrusikesh Sahoo & Anr. v. State of Orissa, 2023 LiveLaw (Ori) 24

    Smt. Renuka Sethi & Ors. v. Babu Sahu & Anr., 2023 LiveLaw (Ori) 25

    PCIT (Central) versus Narayan Kumar Khaitan, 2023 LiveLaw (Ori) 26

    Management Committee, CFH Scheme, Paradip Port v. Paradip Port Workers Union & Anr., 2023 LiveLaw (Ori) 27

    Bichitrananda Barik v. State of Odisha & Ors., 2023 LiveLaw (Ori) 28

    Manager Legal, Tata AIG General Insurance Co. Ltd. v. Usha Agarwal & Ors., 2023 LiveLaw (Ori) 29

    Judgments/Orders Reported

    Orissa High Court Refuses To Reverse 29 Yrs Old Acquittal Order In 'Civil Dispute' Painted As Theft Case

    Case Title: Ashok Kumar Das v. Kapileswar Samal & Ors.

    Citation: 2023 LiveLaw (Ori) 14

    The Orissa High Court declined to interfere in an appeal against acquittal of some persons, which was recorded by a Magistrate Court in 1994, for allegedly cutting and removing away paddy from the complainant’s field. While dismissing the appeal, the Single Judge Bench of Justice Gourishankar Satapathy said:

    “One of the important facts, which weighed in the mind of this court is that the order of acquittal of the accused persons was recorded by the learned trial Court around 29 years back and reversing such finding of acquittal after a long lapse of time, can never be said to be in the interest of justice for a matter relating to civil dispute between the parties.”

    S.498A IPC | Case Can Be Filed At A Place Where Wife Resides After Leaving Matrimonial Home On Account Of Cruelty: Orissa HC Reiterates

    Case Title: Smt. Geeta Tiwari & Anr. v. State of Orissa & Anr.

    Citation: 2023 LiveLaw (Ori) 15

    The Orissa High Court reiterated that a case under Section 498A of the Indian Penal Code can be filed at a place where a woman resides after leaving or being driven out of matrimonial home on account of cruelty. While terming the aforesaid charge as a ‘continuing offence’, the Single Judge Bench of Justice Gourishankar Satapathy observed,

    “…the physical acts of cruelty have definite consequence on mental faculty of the victim of torture. Hence, the physical cruelty meted to the wife at her matrimonial home would have an adverse impact and effects on the mental health of the wife at her parental home, especially when the offence U/S. 498-A of IPC is a continuing offence and torture as meted to wife at different place would also torture the wife mentally for a longer period.”

    Orissa High Court Allows Deduction To The Co-operative Society Involved In The Business Of Banking

    Case Title: Cuttack Central Co-operative Bank Ltd. v. Asst. Commissioner of Income Tax

    Citation: 2023 LiveLaw (Ori) 16

    The Orissa High Court granted deduction to the Co-operative Society engaged in the banking business. The Division bench of Chief Justice Dr. S. Muralidhar and Justice M.S. Raman observed that the tribunal was justified in making further classification while interpreting Section 80P(4) of the Income Tax Act by treating it to be different from the primary agriculture rural development bank/co-operative societies.

    Seashore Chit Fund Scam: Orissa High Court Declines To Quash Proceedings Against Ex-MP Rabindra Jena

    Case Title: Rabindra Kumar Jena v. Republic of India (CBI)

    Citation: 2023 LiveLaw (Ori) 17

    The Orissa High Court dismissed a petition seeking to set aside pending criminal proceedings against former Member of Parliament (MP) from Odisha’s Balasore Rabindra Kumar Jenawho is an accused in multi-crore Seashore chit fund scam. While denying relief to the ex-parliamentarian, the Single Bench of Justice Bibhu Prasad Routray said:

    “It is not that the money was received through the companies owned by the Petitioner, but by him personally. So, the otherwise inference is that he must have a close nexus with Prashant Kumar Dash, the principal accused. If the relationship is not purely business or official, then it must be for any suspicious purpose and this needs to be examined in course of trial.”

    ‘Madhu Barrister Would Have Hanged His Head In Shame’: Orissa HC Criticizes Conduct Of Striking Lawyers Of Sambalpur, Grants Bail

    Case Title: Sureswar Mishra v. State of Odisha

    Citation: 2023 LiveLaw (Ori) 18

    The Orissa High Court heavily criticized the unruly conducts of striking lawyers of Sambalpur while they staged a violent protest in December last year with a demand to establish a permanent Bench of the High Court in the western part of the State. While granting bail to Sureswar Mishra, the President of District Bar Association, Sambalpur and 28 other lawyers, a Single Judge Bench of Justice V. Narasingh sorrily observed,

    “Birthday of grand old man of Odisha (Kula Brudha) Madhusudan Das popularly known as Madhu Barrister is celebrated every year in this State on 28th of April as “Lawyers Day”. He would have hanged his head in shame and despair knowing that the petitioners-advocates, whose licenses to practice have been suspended by the Bar Council of India, are accused of vandalizing the temple of justice.”

    Invalid Assumption Of Jurisdiction: Orissa High Court Quashes Reassessment Notices Against Vedanta

    Case Title: Vedanta Resources Ltd. v. ACIT

    Citation: 2023 LiveLaw (Ori) 19

    A Division Bench of Chief Justice Dr. S. Muralidhar and Justice M.S. Raman quashed a reassessment notice issued against Vedanta Resources Ltd. (VRL) on the grounds of invalid assumption of jurisdiction. The issue raised was whether the CIT International Taxation, Bhubaneswar can exercise jurisdiction over the VRL which is a non-resident company incorporated in UK. The Court was not satisfied that the Department has been able to explain the legal basis for ACIT at Bhubaneswar exercising jurisdiction over the petitioner and issuing the notices under Section 148. It held that notices issued by ACIT at Bhubaneswar were without jurisdiction and, therefore, are unsustainable in law.

    [Prevention Of Cruelty To Animals Act] No Absolute Bar Against Interim Release Of Seized Cattle To Accused-Owner: Orissa High Court

    Case Title: Gau Gyan Foundation ‘Rudrashram Gaushala’ v. The State of Odisha & Anr.

    Citation: 2023 LiveLaw (Ori) 20

    The Orissa High Court said that there is no specific rule under either the Prevention of Cruelty to Animals Act, 1960 or the Prevention of Cruelty to Animals (Care and Maintenance of Case Property Animals) Rules, 2017 requiring mandatory denial of interim custody of seized cattle to the accused-owner. While interpreting the provisions of the statute and the Rules, a Single Judge Bench of Justice Radha Krishna Pattanaik said,

    “…the animals may even be released in favour of the owner despite a conviction if there is no previous antecedent or he does not have any such past conduct or official record of his character which may influence the court not to handover the animals as there may be a possibility of being further exposed to cruelty.”

    'Delay In Trial Offends Article 21 Everyday': Orissa HC Expedites Trials Of Alleged ‘Tribal Extremists’ Detained Since 8 Yrs

    Case Title: D. Anita Majhi @ Mila v. State of Odisha & Ors.

    Citation: 2023 LiveLaw (Ori) 21

    The Orissa High Court directed trial courts to expedite trials of cases involving three female tribal ladies who have been languishing in jail for over last eight years after being branded as ‘extremists’ by the State. While providing relief to the petitioners, a Division Bench of Justices Subhasis Talapatra and Savitri Ratho noted,

    “…the Petitioners are languishing in custody for about 8 years. During their detention to their dismay, they were shown to be accused in some cases in which investigation is pending… This is a ploy to keep the Petitioners behind the bars. The delay in completing the trial appears un-surmountable and the Petitioners’ right enshrined under Article 21 is offended every day.”

    Mosquito Repellent ‘Good Knight’ Is An Insecticide, 4% VAT Applicable: Orissa High Court

    Case Title: State of Odisha v. M/s. Godrej Sara Lee Ltd.

    Citation: 2023 LiveLaw (Ori) 22

    The High Court held that the mosquito repellent "Good Knight" sold by Godrej Sara Lee Ltd. is an insecticide. The Division Bench of Chief Justice S. Muralidhar and Justice M.S. Raman upheld the order of the tribunal and noted that the mosquito repellent is an insecticide within the meaning of that expression in Entry 30 of Part II of Schedule B and, therefore, a 4% tax is applicable

    Orissa High Court Raps Tahasildar For ‘Lackadaisical Attitude’ In Issuing Records Of Land Allotted To Indo-Pak War Widow

    Case Title: M. Rajamma v. State of Orissa & Ors.

    Citation: 2023 LiveLaw (Ori) 23

    The Orissa High Court came down heavily on the Tahasildar, Chatrapur, in Ganjam district for "lackadaisical attitude" and inaction on his part to consider the application of an octogenarian Indo-Pak war-widow to re-issue the records of her land which she lost due to the 1999 super-cyclone. A Single Judge Bench of Justice Biswanath Rath said,

    “…this Court finding this to be a fit case while expressing its anxiety in the inaction of the Tahasildar, Chatrapur for over two months involving such serious issues recording the Tahasildar failed in appreciating this not an ordinary case put up before him and the case involves a War-Widow whose husband has lost his life for the Nation requesting early attention to such issues.”

    Probation of Offenders Act: Orissa High Court Extends Benefit To Two Convicted ‘29 Yrs Ago’ For Violating Rice & Paddy Control Order

    Case Title: Hrusikesh Sahoo & Anr. v. State of Orissa

    Citation: 2023 LiveLaw (Ori) 24

    The Orissa High Court released two persons on probation who were convicted ‘29 years’ back for transporting rice bags in violation of the Orissa Rice and Paddy Control Order, 1965. A Single Judge Bench of Justice Gourishankar Satapathy deemed it inappropriate to send the convicts to prison at such a delayed point of time and thus, observed-

    “…the convicts are first time offenders and no previous conviction of the appellants has been proved against them and more than 29 years have elapsed in the meantime after conviction of the appellants and the convicts were aged about 34 and 39 years as on the date of their conviction and now they would be more than 63 and 68 years.”

    Liability Of Insurer Commences When Premium Paid & Cover Note Issued, Irrespective Of Time Mentioned In Insurance Policy: Orissa High Court

    Case Title: Smt. Renuka Sethi & Ors. v. Babu Sahu & Anr.

    Citation: 2023 LiveLaw (Ori) 25

    The Orissa High Court clarified that the liability of an insurer commences from the moment the insurance premium is paid by the insured and cover note is issued to him. Therefore, an insurer cannot escape its liability merely because the insurance policy had mentioned a separate date for commencement of the policy. While fastening liability of the insurer to compensate the death of an employee which occurred in course of employment, a Single Judge Bench of Justice Bibhu Prasad Routray said,

    “…in the present facts of the case that, the insurance coverage commenced from 2 pm on 25th January, 2000 as mentioned in the cover note. When the accident took place at 4pm, i.e. 2 hours after the cover note was issued and premium received, undoubtedly the liability of the insurer cannot be absolved.”

    Appearance Of AR Not Enough For Presuming Service On Assessee Under S. 292BB Of ITA: Orissa High Court

    Case Title: PCIT (Central) v. Narayan Kumar Khaitan

    Citation: 2023 LiveLaw (Ori) 26

    The Orissa High Court deprecated an Income Tax Authority who, despite being informed that the assessee was in judicial custody, failed to serve a notice upon him through the Superintendent of the concerned jail, in the proceedings initiated against him under Section 263 of the Income Tax Act, 1961. The Division Bench of Chief Justice Dr. S. Muralidhar and Justice M.S. Raman remarked that a person in judicial custody is deprived of many constitutional rights, and thus any officer of the Government, including a Principal Commissioner of Income Tax (PCIT), must pass an appropriate order requiring service of notice on the assessee, who is in judicial custody, through the Superintendent of the concerned jail.

    Mere Admission Of Different Date Of Birth Not Better Proof Than School Leaving Certificate: Orissa High Court

    Case Title: Management Committee, CFH Scheme, Paradip Port v. Paradip Port Workers Union & Anr.

    Citation: 2023 LiveLaw (Ori) 27

    The Orissa High Court observed that mere admission by a person of a different date as his date of birth cannot stand in the face of documentary proof of date of birth like School Leaving Certificate. While providing relief to a workman against his management, a Division Bench of Justices Arindam Sinha and Sanjay Kumar Mishra said,

    “This admission cannot stand in face of the documentary evidence, borne out by the school leaving certificate. School leaving certificate is one of the proofs of date of birth. Furthermore, admissions can be explained. Section 31 in Indian Evidence Act, 1872 says admissions are not conclusive proof but may operate as estoppel under the provisions thereafter contained.”

    Contractual Employee Can’t Be Removed From Service Without Following Rules Of Natural Justice, Orissa High Court Reiterates

    Case Title: Bichitrananda Barik v. State of Odisha & Ors.

    Citation: 2023 LiveLaw (Ori) 28

    The Orissa High Court reiterated that the rules of natural justice are required to be followed before disengaging even a contractual employee. While providing relief to a junior teacher (contractual), who was removed without being provided an opportunity to defend himself, a Single Judge Bench of Justice Sashikanta Mishra said:

    “This Court is not impressed with the argument that being a contractual employee no rules or procedure are required to be followed before disengaging him. It is rather the settled position of law that even in case of a contractual employee the rules of natural justice are required to be followed to the hilt.”

    [Motor Accident] Managerial Skills Of Deceased To Run Business Can Be Considered While Counting 'Loss Of Dependency': Orissa High Court

    Case Title: Manager Legal, Tata AIG General Insurance Co. Ltd. v. Usha Agarwal & Ors.

    Citation: 2023 LiveLaw (Ori) 29

    The Orissa High Court, while placing reliance upon recent decisions of the Apex Court, clarified that managerial skills and expertise of a deceased person to run his business is to be taken into account while counting the loss of dependency of his dependants, who continue his business. Reaffirming the position, a Single Judge Bench of Justice Bibhu Prasad Routray observed,

    “Perusal of afore-cited cases reveals the proposition that, for counting the loss of dependency, where the business entity subsists even after death of the deceased and is managed by the dependants, the managerial skill and expertise of the deceased to run the business is to be considered along with specific facts and circumstances brought on record.”

    Other Important Developments

    ‘Police Completed Investigation In Hush Hush Manner’: Orissa High Court Orders Crime Branch To Probe RTI Activist's 'Murder'

    Case Title: Lakshmidhar Das @ Laxmidhar Das & Anr. v. State of Odisha & Ors.

    Case No.: CRLMP No. 1128 of 2020

    The Orissa High Court ordered a de novo investigation by the Crime Branch into the alleged murder of an RTI activist in 2020. While expressing displeasure over the investigation done by the police, Dr. Justice Sanjeeb Kumar Panigrahi said:

    “It transpires that the police has not given the proper thought to the video clips and the culprits therein. Indeed, the police has completed the investigation in a hush hush manner without bringing all angles to the ambit of investigation.”

    CJI DY Chandrachud Inaugurates ‘Virtual High Courts’ In Odisha's 10 Districts

    Chief Justice of India Dr. Justice DY Chandrachud virtually inaugurated ‘Virtual High Courts’ in 10 districts of Odisha. With the inauguration, Odisha became the first State in the country to have Virtual High Courts in districts. In the first phase, the High Court has come up with 10 Virtual High Courts in 10 different districts, i.e. Balasore, Berhampur at Ganjam, Bhadrak, Bhawanipatna at Kalahandi, Bhubaneswar at Khurda, Bolangir, Jeypore at Koraput, Puri, Rourkela at Sundargarh and Sambalpur. The remaining 20 districts of the State are likely to get the benefit by the month of March this year.

    Also Read: ‘Talent Is Not Monopoly Of Those Who Stay In Metropolitan Areas’: CJI Chandrachud While Inaugurating 'Virtual High Courts' In Odisha

    Justice Sanjiv Khanna Releases ‘Annual Report’ Of Orissa High Court

    Justice Sanjiv Khanna, Judge of the Supreme Court released the ‘Annual Report-2022’ of the Orissa High Court at the Odisha Judicial Academy, Cuttack. He also flagged off the Annual District Judges’ Conference-2023. The event was attended by Chief Justice of Orissa High Court Dr. Justice S. Muralidhar, Judges of the High Court, all the District Judges and Chief Judicial Magistrates of the State.

    Also Read: Justice Means Equal & Fair Opportunity To Win Against Most Powerful, Even State Itself: Justice Sanjiv Khanna

    ‘Due Process Of Law Is Blinkered’: Orissa High Court Issues Contempt Notices For Forging Medical Certificate To Obtain Interim Bail

    Case Title: Srinath Rana v. State of Odisha

    Case No.: BLAPL No. 9586 of 2021

    The Orissa High Court issued contempt notices to two persons who were allegedly involved in procuring and producing a forged medical certificate before the High Court for grant of interim bail to an accused person. While expressing severe dismay over the conduct of the said persons, a Single Judge Bench of Justice Sangam Kumar Sahoo observed,

    “Due process of law is blinkered by acts or conduct of the parties to the litigation or witnesses or generate tendency to impede or undermine the free flow of the unsullied stream of justice by blatantly resorting, with impunity, to fabricate Court proceedings to thwart fair adjudication of dispute and its resultant end.”

    Orissa High Court Dismisses PIL Seeking List Of Political Prisoners Detained Under MISA During National Emergency

    Case Title: Chittaranjan Mohanty v. State of Odisha

    Case No.: W.P.(C) No. 4073 of 2023

    The Orissa High Court dismissed a Public Interest Litigation (PIL) seeking list of political prisoners detained under the draconian Maintenance of Internal Security Act, 1971 (MISA) during the national emergency. While denying to pass direction for extending any financial assistance to such political prisoners, the Division Bench of Chief Justice Dr. S. Muralidhar and Justice M.S. Raman said, “If in fact there is no scheme of assistance devised as yet, the Court cannot issue a mandamus in that regard. The Court is not inclined to grant the reliefs as prayed for in this petition.”

    Odisha Governor Inaugurates Refurbished ‘Museum Of Justice’ In Cuttack

    The Governor of Odisha Prof. Ganeshi Lal inaugurated the refurbished ‘Museum of Justice’ inside historic Barabati Quila of Cuttack.  On 12th November 2017, the ‘Orissa High Court Museum’ was established in the heritage residential building of the Chief Justice in Barabati Quila, Cuttack. However, after Justice Muralidhar took over as the Chief Justice of the High Court in 2021, he conceived the idea of setting up a Centre for Judicial Archives for preservation of old records and mooted the idea of a modern museum to showcase the history of the Odisha judiciary. The preserved documents of historical value were proposed to be showcased in the museum. The idea was to transform the existing museum from a repository of antiquities into a centre for education and research.

    Also Read: ‘Museum Of Justice’: Some Facts About The Recently Inaugurated Judicial Museum Of Odisha

    Orissa High Court Orders District Authorities Of Puri To Enquire Alleged Excommunication Of Three Families As ‘Untouchables’

    Case Title: Sesadeb Subudhi v. State of Odisha & Ors.

    Case No.: W.P.(C) No. 4600 of 2019

    Taking a tough stand against the illegal practice of ‘untouchability’, the Orissa High Court ordered the District Social Welfare Officer (DSWO), Puri to make an enquiry into the alleged ousting of three families from their village after being considered as ‘untouchables’. While dictating the order, a Division Bench of Chief Justice Dr. S. Muralidhar and Justice Murahari Sri Raman also directed,

    “Wherever corrective action is needed to be taken the Collector and SP will ensure that it is so taken without waiting for further orders. The machinery of law should be put in motion if the enquiry reveals that untouchability was in fact practised against the victim families.”

    Won't Spare Them: Orissa High Court Pulls Up State Education Dept Over "Pathetic" Infrastructure In Schools

    Case Title: Secretary, High Court Legal Services Committee v. Chief Secretary to Government of Odisha & Ors.

    Case No.: W.P.(C) No. 15395 of 2015

    The High Court pulled-up the School and Mass Education Department (S&ME), Government of Odisha for lack of basic infrastructure in numerous primary and upper-primary schools of the State. While expressing shock over poor condition of the existing facilities, the Division Bench of Chief Justice Dr. S. Muralidhar and Justice Murahari Sri Raman said,

    “The photographs attached to the report depicts a dismal picture of the infrastructure, if it at all can be called that, in the said seven schools. Basic amenities like potable drinking water, bench and desk, separate functional toilets for boys and girls, electricity, playground are not available. This is apart from the lack of adequate teachers and drop in the attendance/enrolment rate of students.”


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