Orissa Court March 1950 Judgments
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Nopram Ramgopal Vs. Commissioner, Income-tax, B. and O.
Court: Orissa
Decided on: Mar-13-1950
Reported in: AIR1951Ori16; 16(1950)CLT88; [1951]19ITR219(Orissa)
Panigrahi, J.1. This is a petition Under Section 66(2), Income-tax Act, against an order of the Income Tax Tribunal, Madras Branch, praying for an order calling upon the Tribunal to state a case for the petitioner and refer it to this Court for decision. The question arising for decision, according to the petitioner, is'whether under the facts and circumstances of the case the provisions of Schedule 5 (4) are applicable to all the activities of a business or to those activities which suffered tax under the Income-tax Act, 1939.'2. The petitioner represented a joint Hindu family concern and was carrying on mercantile business in grains prior to 1918 and had been assessed to income-tax under the Income-tax Act, 1918. During the assessment year 15-4-43 to 2-4-44, the joint family became separated and was succeeded by a partnership firm consisting of the members of the family. The petitioner claimed exemption from income-tax under Schedule 5 (4), Income-tax Act, 1939. The Income-tax office...
Prahalad Jena and ors. Vs. State
Court: Orissa
Decided on: Mar-03-1950
Reported in: AIR1950Ori157
Narasimham, J. 1. These applications are under Section 491, Criminal P, C., against the orders of detention passed by the Provincial Government in exercise of their powers under Section 2 (1) (a) read with Section 4, Orissa Maintenance of Public Order Act, 1948 (hereinafter referred to as the Orissa Act) as amended by the amending Act (Orissa Act VI [6] of 1949). The applications were filed before the commencement of the Constitution and the legality of the detentions was therefore challenged on various other grounds which have now become academic in view of the coming into force of the Constitution on 25th January 1950. The legality of the detention of the applicants was challenged by Mr. M. Mahanty and Mr. Mahapatra on behalf of the applicants on the ground that the provisions of the Oriasa Act dealing with preventive detention were void under Article 13(1) on account of their inconsistency with Article 22(4), 22 (5), (6) and (7) of the Constitution. The learned advocates farther rel...
Rangalal Modi Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Mar-03-1950
Reported in: AIR1950Ori191; [1950]18ITR383(Orissa)
Jagannadhadas, J.1. This is a reference under the Income-tax Act. This Court by its order dated 3rd January 1949, directed the Income-tax Appellate, Tribunal to state a case under Section 66 (2) of the Act. In pursuance of that order the question that has been referred for decision of this Court is stated by the Tribunal in the following terms:'Whether on the facts and in the circumstances of the case the Tribunal erred ia law ia holding that the applicant was not entitled to an order under Section 25-A.' 2. To appreciate the question at issue, the facts and the circumstances of the case as they appear from the records require to be elucidated. They are as follows:3. The assesses is one Rangalal Modi of Cuttack. The assessment year is 1944-45 and the accounting year is Dewali of 1949 to dewali of 1943 which is stated to be from 8th November 1919 to 10th November 1943. Rangalal Modi and his sons constituted a joint Hindu family and were being assessed as such. During the sourse of the a...
Maturi Mall and anr. Vs. Bhagaban Das Purna Mall and anr.
Court: Orissa
Decided on: Mar-02-1950
Reported in: AIR1950Ori189; 16(1950)CLT136
Panigrahi, J. 1. This appeal is directed against the order of the District Judge, Cuttack, permitting the decree-holder to implead the present appellants as judgment-debtors under order 21, Rule 60 (s), Civil P. C. The decree-holder obtained his decree in Original Suit no. 18/193 of 1932 31 in the Court of the Munsif against Messrs. Biss-warlali Kishori Das alias Biseswarlal Kishorilal alleged to be a firm of Commission Agents. The decree was passed on 24th May 1933 and affirmed in appeal on 19th September 1933 and execution was taken out against the judgment-debtor in the year 1935 but it was unsuccessful. A second execution petition was filed on 28th July 1938 in execution case no. 333 of 1938, in which the judgment-debtor was described as Biseswarlal Kishorilal, Firm, Proprietor Mangturam Kishorilal, Mangturam appeared and objected to the execution of the decree against him on the ground that he was not a partner of the firm. The decree-holder, however, did not press his execution a...
Sheikh Bikala Vs. Sheik Ali and ors.
Court: Orissa
Decided on: Mar-02-1950
Reported in: AIR1950Ori210; 16(1950)CLT108
Narasimham, J. 1. This second appeal is against the appellate judgment of the Subordinate Judge of Cuttack-Balasore reversing the judgment of the Munsif of Balasore and dismissing the plaintiff's suit for recovery of possession of about 1.27 1/3 acres of land in village Raghunathpur, in Bhadrak Sub-division of Balasore District.2. One Sheikh Hadu was the original owner of about 2.19 acres of raiyati laud in the village. On 18th October 1924, he executed a simple mortgage of the said property in favour of defendant 1. On 17th September 1936, defendant 1 instituted a mortgage suit (O. S. No. 418 of 1936) on the foot of the said mortgage impleading Sheik Halim the son of Sheik Hadu the having died in the meanwhile) and in due course obtained a final decree on 30th November 1939. The property was sold on 15th January 1943 and purchased by the mortgagee himself (defendant 1) who obtained delivery of possession through Court on 10th June 1943. He then sold the property to defendants 2 and 3 ...
Sarat Chandra Deb and ors. Vs. Bichitrananda Sahu and ors.
Court: Orissa
Decided on: Mar-01-1950
Reported in: AIR1951Ori212
Narasimham, J.1. This is judgment debtors' appeal from a final decree dated 21-10-1944 passed by the Subordinate Judge of Cuttack in a mortgage suit. In order to appreciate the points involved in this appeal it is necessary to describe briefly the previous history of this protracted litigation.2. Patia estate known as Killa Patia is an impartible estate in Cuttack district whose proprietor was one Raja Raghunath Deb in 1913. On 26-2-1913 he executed a simple mortgage for as. 1,07,000 mortgaging the entire estate in favour of one Bhaban Sahu, the predeoessor-in-interest of the re3pondent-deoree-holders. Again on 13-8-1913 he executed a second mortgage in favour of the same Bhaban Sahu for as. 5,000 in reaped of the same property. Baja Raghuuafch Deb died subsequently and was succeeded by one Madan Mohan Dab who assumed the title of Raja Madhusudan Deb. Some time in 1917 the title of Madan Mohan Dab to Killa Patia was challenged by Acohhutananda Deb in O. S. No. 762 of 1917 in the Court ...
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