Orissa High Court Annual Digest 2022 [Citations 1-165]
Live LawIndex of Citations The Orissa High Court has reiterated that even after an ex parte decree is set aside under Order IX Rule 13 of the CPC, defendant neither can be relegated to the original position nor can be allowed to file written statement. NDPS | Extension Beyond Statutory Period In Submitting Chargesheet Cannot Be Granted Without Giving Hearing To Accused: Orissa High Court Case Title: Biru Singh v. State of Odisha Citation: 2022 LiveLaw 18 The High Court reiterated that it is mandatory to issue notice and provide fair hearing to accused before extending time beyond statutory period to file chargesheet in cases relating to offences under the Narcotic Drugs and Psychotropic Substances Act, 1985. Right Of Accused To Recall Witness U/S 311 CrPC Can't Always Be Denied In Lieu Of Prosecutrix's Right U/S 33 POCSO Act: Orissa High Court Case Title: Pidika Sambaru v. State of Odisha & Anr. Employees Can't Be Removed From Service Without Following Due Statutory Procedures: Orissa High Court Case Title: Akshay Kumar Nayak v. State of Odisha & Ors. S. 194-I Income Tax Act | TDS Can't Be Deducted In Absence Of Payment Of Rent: Orissa High Court Case Title: Commissioner of Income Tax, Bhubaneswar v. Western Electricity Supply Company of Odisha Limited Citation: 2022 LiveLaw 33 The High Court has held that in absence of payment of rent, the obligation to deduct tax at source under Section 194-I of the Income Tax Act, 1961 does not arise at all.