Orissa Court November 1954 Judgments
Birdhi Chand Vs. Dominion of India
Court: Orissa
Decided on: Nov-24-1954
Reported in: AIR1955Ori44; 21(1955)CLT44
Mohapatra, J. 1. This is a plaintiff's second appeal against the reversing judgment dated 30-11-50 of Sri A.R. Guru Addl. District Judge of Cuttack, arising out of a suit for recovery of damages to the extent of Rs. 1157/2/6 on account of loss of oil from out of the consignment which passed through the railways of the defendant. The consignment consisting of 533 drums of oil was booked from Aligarh Junction to Cuttack on 28-3-1947 and it reached Cuttack on 8-4-1947. The plaintiff's version is that at the time of taking delivery of the drums it was found that 56 drums were found to have cut-holes on the top of them and there was shortage of 12 maunds and 6 1/4 seers. The plaintiff bases his case for the shortage on account of the misconduct on the part of the railway administration as will appear from the cut-holes which must have been deliberately bored by the employees of the defendant. 2. The defence is that in fact at the time when the consignment was delivered to the plaintiff ther...
Tag this Judgment!Bhagawati Prasad Ramshankar Vs. Commr. of Income-tax
Court: Orissa
Decided on: Nov-19-1954
Reported in: AIR1955Ori67; 21(1955)CLT131; [1955]27ITR676(Orissa)
Mohapatra, J.1. This is a reference under Section 66(2), Income-tax Act, 1922, read with Section 21, Excess Profits Tax Act, 1940 arising in the following circumstances:The petitioner Bhagawati prasad Ramasankar, at all material times, was carrying on business on extensive scale of collecting Kendu leaves from some forests in Raigarh State and also in Kolabira jungle within the district of Sambalpur. He used to sell them at considerable profits at several places which formerly formed part of British India. For the assessment year of 1944-45, his total net profits for the preceding accounting year (14-4-1943 to 2-4-1944) were estimated by the Income-tax Officer of Sambalpur at Rs. 60,000. It was further observed by the Income-tax Officer in his order dated 20-7-1946, that the said net profit of Rs. 60,000 was made up of Rs. 52,000 for Raigarh and Rs. 8,000 for Kolaabira Jungle.It is to be noted here that Raigarh which is now in the State of Madhya Fradesh was a, native State in India as...
Tag this Judgment!R.K. Bala Vs. Commr. of Income-tax
Court: Orissa
Decided on: Nov-19-1954
Reported in: AIR1955Ori119
Mohapatra, J. 1. This is a reference under Section 66(1), Income-tax Act, 1923 made by the Appellate Tribunal on two points of law arising in the case in the following circumstances: The assessment year is 1947-48. The Income-tax Officer had sent a notice under Section 22(2) of the Act asking for the Return in June, 1947. The assesses on 29-6-1947 applied for two months' time for furnishing the Return. Time was extended to the end of July, 1947. The fact remains that no Return was received by the Income-tax Officer at any time whatsoever. On 9-2-1948, the Income-tax officerissued a notice by registered post under Section 23(4) for production of books on 23-2-48. The assessee's representative however prayed for time to comply with the notice under Section 22(4). On this the Income-tax Officer sent a further notice under Section 22(4) for production of books on 12-3-1948. As no Return had been received and notice under Section 22(4) had not been complied with, the Income-tax Officer made...
Tag this Judgment!Dayanidhi Rath Vs. B.S. Mohanty
Court: Orissa
Decided on: Nov-12-1954
Reported in: AIR1955Ori33
Narasimham, J. 1. This is a petition under Article 226 Of the Constitution by a ministerial officer of the Orissa Secretariat against an order of dismissal from service passed by Sri B.S. Mohanty, Secretary to the Government, Development Department by his order No. 17886/D. dated 24-10-1952. The petitioner submitted a memorial to the Governor against the order of dismissal; but it was rejected. 2. Early in 1952, the petitioner was working as a temporary Grade II Upper Division Assistant in the Development Department. On 24-7-1952, the Secretary of that Department (Sri. B.S. Mohanty) framed three specific charges against the petitioner of insubordination, misbehaviour etc., and directed him by his order (No. 13752) 'to show cause why he should not be dismissed or otherwise punished'.The petitioner showed cause and the usual depart/ mental enquiry was held. After the terminationof the enquiry the Under-secretary of the Development. Department issued the following Memo No. 15833/D. dated ...
Tag this Judgment!The State Vs. Biswanath Mohapatra
Court: Orissa
Decided on: Nov-08-1954
Reported in: AIR1955Ori169; 21(1955)CLT124; 1955CriLJ1514
Narasimham, J.1. This rule was issued on the editor and publisher (the opposite party) of an Oriya weekly named The Utkal Bharat of Berhampur for contempt of Court on ground that during the pendency of T. R. Case No. 16 of 1953 in the Court of the Munsif Magistrate (1st class) of Aska the said editor published an article in his Weekly dated 19-2-1054 which had a tendency to interfere with the free course of justice. The rule was based on a report submitted to this Court by the Munsif-Magistrate of Aska.2. The unchallenged facts are as follows: On 12-3-1953 one Uchhab Patra of village Chatula, p. s. Gangpur, district Ganjam, filed a complaint in the Court of the Sub-divisional Magistrate of Russelkonda alleging that Gopinath Dora, Krishnamurti Dora and fourteen other persons of his village had committed criminal trespass inside his house on 12-1-53, looted all his moveable properties and burnt a substantial portion of the same after secreting the rest.This highhanded action was said to ...
Tag this Judgment!Nitya Nanda Mandhata Patnaik Vs. Binayak Sahu and anr.
Court: Orissa
Decided on: Nov-03-1954
Reported in: AIR1955Ori129
P.V.B. Rao, J.1. The defendant in n suit for damages for malicious prosecution is the appellant.2. The defendant is a pleader of the Ganjam Bar and has a standing of over 30 years. He is the owner of a village named Sargunapally within Purusottampur Police Station, and about 15 miles from Berhampur. The plaintiffs are P. W. D. contractors owning some lands and other petty business and are residents of Bhabando, a few miles away from Sargunapally. On 14-6-43 at about midnight, it is alleged by the defendants some persons from Sargunapally came and informed him that his paddy at Sargunapally was looted away by the plaintiffs and about 40 others that night. On hearing the same, the defendant approached one Mr. B.R. Das, the Circle Inspector of Berhampur and reported to him about the occurrence and requested him to go and recover paddy. As Mr. B.R. Das had no jurisdiction over the place of occurrence, he declined to interfere without any permission from the Superintendent of Police.The def...
Tag this Judgment!SeerajuddIn Vs. Commr. of Income-tax
Court: Orissa
Decided on: Nov-02-1954
Reported in: AIR1955Ori111
Mohapatra, J. 1. This is a petition under Section 66(2), Income-tax Act praying for calling upon the Income-tax Appellate Tribunal to submit a statement to this Court on some points of law. The original assessee Munshi Dilwar Ali having died during the pendency of the appeal before the Tribunal his son Serajuddin was substituted as the petitioner before us. The assessment year is 1949-50 on the basis of the accounts for the year terminating on 31-3-1949. During the examination of the accounts, the income-tax authorities found a total sum of Rs. 90,925 in the account papers of the year in question as cash credit. They called upon the assessee to explain if it was not the taxable income of the year. The explanation submitted by the assessee is to the effect that this was not the income of the year of the business which had in fact undergone a loss of more than six thousand rupees, but it was the sum-total of the money which the assessee drew from his own Chest and put into the business. ...
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