January to March 2013 for PDF.pmd - Orissa High Court

CourtNews15SK. ABDUL AHAD & ANR.-V- STATE OF ORISSA & ORS.O.J.C. NOS.8819 & 6311 OF 2000 (Dt.17.09.2012)CONSTITUTION OF INDIA, 1950 – ART.226.Compensation – Death of three maternity patients with two new born babies due to administrationof contaminated IV fluid (Saline) supplied in SCB Medical College and Hospital, Cuttack – Negligence andlack of care by Hospital authorities – Violation of right to life of the patients – Held, State to paycompensation of Rs.5.00 lakhs each to the legal heirs of three maternity patients for the tortious actcommitted by its employees and may recover the same from the negligent doctors responsible for theirdeath and initiate action against Drug Controller of Odisha and EPM Authorities for their lapses and toexpedite departmental action against defaulting doctors.( V. Gopala Gowda, CJ & B. N. Mahapatra, J.)PANDA KANOJIA-V- SANKAR BAGHEL & ORS.R.S.A. NO.266 OF 2004 (Dt.14.03.2012)CIVIL PROCEDURE CODE, 1908 – S.100.Substantial question of law – No specific pleading in the plaint regarding adverse possession –Plaintiff claims title over the suit property basing on an unregistered sale deed – Suit dismissed – Lowerappellate court without assigning reasons reversed the finding of fact and decreed the suit – The abovequestion assume the character of substantial question of law – Held, judgment passed by the learnedlower appellate court is set aside and judgment and decree passed by the trial Court is restored.( M. M. Das, J.)M/S. BHUSAN POWER & STEEL LTD.-V- STATE OF ORISSA & ANR.W.P.(C) NO.25036 OF 2011 (Dt.19.10.2012)A. ODISHA ENTRY TAX RULES, 1999 – RULE 3 (4).Concessional levy of tax – A manufacturer is entitled to avail concessional levy of entry tax if thescheduled goods are used as raw material by him and a declaration in Form E-15 is furnished by suchmanufacturer to the seller – There is nothing in Rule 3 (4) or declaration given in Form E-15 that in orderto avail concessional levy of tax, manufacturer is required to sell the finished products inside the stateand he will be disentitled to avail the concessional levy of tax in terms of Rule 3 (4) if goods aredispatched/transferred to out side the State – Held, benefit of concessional levy of tax under Rule 3 (4)cannot be denied to the petitioner on the ground of transfer of manufactured goods to the branchessituated out side the state.B. ODISHA ENTRY TAX RULES, 1999 – RULE- 3 (4).Whether petitioner is entitled to avail concessional levy of entry tax on purchase of coal which isused to generate electricity in his captive plant – Held, No.The requirement of Rule 3(4) is that the Scheduled goods purchased must be used as raw materialin manufacturing the finished product – In this case the petitioner-Company manufactures sponge ironbillets and H.R. Coil, so to manufacture such finished goods coal is not the raw material – Coal is a rawmaterial for generating electricity, which is, in turn, essential to run the plant and for that it cannot be saidthat coal is a raw material for manufacturing sponge iron billets and H.R. Coil – Held, petitioner is notentitled to avail concessional levy of entry tax on purchase of coal which is used to generate electricityin his captive plant.(V. Gopala Gowda, CJ & B. N. Mahapatra, J.)