Orissa Court July 1952 Judgments
Bharat Sabaigrass Ltd. Vs. the Collector of Commercial Taxes
Court: Orissa
Decided on: Jul-29-1952
Reported in: AIR1953Ori23; 18(1952)CLT288
Mohapatra, J.1. This is an application under Section 24, Sub-section (2), Clause (b) of the Orissa Sales Tax Act, 1947, asking us to direct the Commissioner, Northern Division, Sambalpur, to state a case.2. The petitioners are a Limited Company, incorporated under the Indian Companies Act. 1913, having their Head Office at Calcutta.The Firm carries on business in Bamboos and Sabaigrass and supplies the above articles to Orient Paper Mills, Brajarajnagar, Titagar Paper Mills and other Bengal Paper Mills. The Firm, inspite of carrying on business for a long time, did not take steps to get itself registered under Section 9 of Orissa Sales Tax Act. Thereupon, the Sales Tax Officer issued notice under Section 12, clause (5) of the Act in response to which the Firm denied liability to pay the tax on the ground that the sales had taken place outside the State of Orissa and, as such, no tax was payable in Orissa. The Sales Tax Officer, Sambalpur, by his order dated 16-12-49, assessed the petit...
Tag this Judgment!Patny and Co. Vs. the Commissioner of Income-tax
Court: Orissa
Decided on: Jul-25-1952
Reported in: AIR1953Ori15; 18(1952)CLT301
Jagannadha Das, C.J.1. The point that has been raised on this reference is whether on the facts and in the circumstances of the case as stated in the reference at p. 3 of the printed paper-book, certain amounts received during the accounting year by the assessee as commission, from some of the parties for whom it was doing business, was income that accrued, arose or was received in British India. The assessment relates to the year 1945-46 before the State of Hyderabad was integrated with India and the assessee is a company doing commission business at Secunderabad. The facts on which the question arises are stated in paragraph 4 of the statement of the case printed at p. 2 of the paper-book.Two objections have been raised at the outset by counsel for the assessee as follows: (1) The question as to whether the income accrued or arose, within British India, was not dealt with by the Income-tax Appellate Tribunal in its appellate order and therefore it was not competent for the tribunal w...
Tag this Judgment!Sitaram Kamal Prasad Vs. Collector of Sales Tax
Court: Orissa
Decided on: Jul-25-1952
Reported in: AIR1953Ori7; 18(1952)CLT254
Jagannadha Das, C.J.1. This is an application under Sub-section (3) of Section 24 of the Orissa Sales Tax Act of 1947, asking us to direct the Revenue Commissioner to state a case and make a reference to the High Court in the following circumstances. The applicant is a dealer in betel-leaves. He registered himself under Section 9 of the Act in January, 1949, and submitted his return for the quarter ending 31st March, 1949. The Sales-tax Officer accepted that return and assessed him to tax for that quarter; but simultaneously with it, that is, on 4-10-49, he also assessed him for the three quarters ending 30th June, 1948, 30th September, 1948, and 31st December, 1948, on the basis of the return of sales for the quarter ending 31st March, 1949 already filed.It is to be noticed that the assessee had not registered himself during those quarters nor did he submit any return in respect thereof. On receiving notices of demand in respect of these three quarters, the assessee made an applicatio...
Tag this Judgment!Bansidhar Onkarmall Vs. Commr. of Income-tax
Court: Orissa
Decided on: Jul-23-1952
Reported in: AIR1952Ori357; 18(1952)CLT801; [1953]23ITR353(Orissa)
Jagannadha Das, C.J. 1. These two cases are analogous and raise common questions on the same set of facts. They come to us for final hearing on a reference made by the Income-tax Appellate Tribunal under Section 66 of the Income-tax Act, in pursuance of a direction of this Court made on 13-10-49. At that hearing three questions were raised on behalf of the assessee. This Court did not agree with the contention of the assessee so far as one of those questions was concerned, but felt that the other questions raised by him and overruled by the Income-tax Appellate Tribunal required further consideration by this Court. Those questions have now been consolidated into one by the Income-tax Appellate Tribunal and the question that has now been referred for our decision is as follows: 'Whether on the facts and in the circumstances of the case, the Tribunal was right in confirming the additions of Rs. 10,291/-and Rs. 10,000/- in the assessment for the years 1944-45 and 1945-46 respectively?' Th...
Tag this Judgment!Sanatan Badchat Vs. the State
Court: Orissa
Decided on: Jul-17-1952
Reported in: AIR1953Ori149
Narasimham, J.1. This is an appeal from the judgment of the Additional Agency Sessions Judge, Phulbani, convicting the appellant under Section 302, I.P.C. and sentencing him to transportation for life for the murder of one Gurubari and her sister's son Bhagirathi on or about 6-6-1950 in village Dadi in Balliguda subdivision.2. The said Gurubari was a widow agedabout 40 years residing in village Dadi and tending the cattle of the villagers. Some months before the date of occurrence, the appellant came to village Dadi and began to live with Gurubari as husband and wife. He was assisting her in looking after the cattle of the villagers and she was feeding him. It appears that there was some friction between the two due to his suspicion that she was carrying on illicit intrigue with one Bhagirathi who was none else but her elder sister's son. On the date of occurrence (6-6-1950) Gurubari and Bhagirathi went towards Badisuge hill close to village Dabi in search of some cattle whichhad gone ...
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