Orissa Court March 1955 Judgments
K.S.E. Ahamed MohinuddIn Vs. Sales Tax Officer
Court: Orissa
Decided on: Mar-29-1955
Reported in: [1956]7STC639(Orissa)
Panigrahi, C.J.1. This is a writ application filed by a trader in hides and skins questioning the validity of an assessment under the Orissa Sales Tax Act. The facts are not in dispute. The petitioner is a registered dealer, under the provisions of the Act, and got exemption from payment of tax when he purchased certain quantities of hides and skins from another registered dealer. He exported large quantities of hides and skins outside Orissa, but in respect of the quantities purchased from the registered dealer, he has been assessed to sales tax under the Act.2. The main contention put forward on behalf of the petitioner is that the goods were sold ultimately outside Orissa, and having regard to the provisions of Clause (1) of Article 286 of the Constitution, the Orissa State cannot levy a tax on these sales. In reply, it is pointed out that, as a fact, what has been taxed is not the sale outside Orissa but the sale which took place inside Orissa when the applicant purchased the goods...
Tag this Judgment!C. Vamana Murthy Vs. the State
Court: Orissa
Decided on: Mar-28-1955
Reported in: AIR1955Ori147
Mohapatra, J.1. The petitioner Sri C. Vamana Murthy was practising as a pleader in the Court of the District Judge of Ganjam-Nayagarh from January 1947 to 23-6-1950. He was appointed as a Deputy Magistrate and Collector by the Government of Orissa and joined his service on 24-6-1950 on account of which he had to suspend his practice after intimating the fact to the then District Judge at Berhampur. By an order dated 28-1-1954 of Sri N. Senapathy, Secretary to the Government of Orissa, Revenue Department, the petitioner was dismissed from service from 27-12-1953. The order shows that the petitioner was found guilty of submitting an answer paper in the Departmental Examination held in April 1952 on 'Translation from English to Oriya' which was written by somebody else. On 17-6-1954 the petitioner has submitted a petition out of which this reference arises for renewal of his license to practise as a pleader. As we thought it fit to dispose of his petition judicially after giving the petit...
Tag this Judgment!The State Vs. Nrusingha Naik
Court: Orissa
Decided on: Mar-23-1955
Reported in: AIR1955Ori102; 1955CriLJ1085
Panigrahi, C.J.1. This is a reference made by the District Judge of Cuttack, under Section 14, Legal Practitioners Act, against the opposite party, Nrusingh Naik, a pleader practising at Jajpur. The proceedings Were started on the complaint of one Gajindra Das who had engaged the pleader for executing a small cause court decree obtained by him against Chintamoni Dora. The complainant, Gajindra Das, alleged that one Sukhadeb samal, the registered clerk of a pleader named Mukund Charan Panda, realised Rs. 35/- from the judgment debtor and misappropriated the same. He further complained that he engaged the opposite party Nrusingh Naik to execute his decree and that in the course of the execution the pleader had realised Rs. 9/-, but suppressed the payment made by the judgment-debtor from him (the decree-holder) and appropriated the same.The complainant then made enquiries and came to know that the pleader had actually received Rs. 9/- in the course of execution. He made a complaint to the...
Tag this Judgment!Madras Auto Service Ltd. and ors. Vs. Assistant Collector, Commercial ...
Court: Orissa
Decided on: Mar-22-1955
Reported in: AIR1955Ori122
Mohapatra, J.1. These three petitions are under Article 226 of the Constitution for issue of a writ of prohibition or mandamus directing the opposite party, the Assistant Collector of Commercial Taxes, Central Circle, Orissa, not to assess the petitioners to sales tax, The three cases involve the same points of law and the facts are almost identical. They were heard together and arc disposed of in this judgment of ours. The petitioners are private Limited Liability Companies having their registered office at Mount Road, Madras.The petitioner in O. J. C. No. 194 of 1954, carries on the business of selling automobile parts, accessories, tools and equipments; the petitioner in O. J. C. No. 196 of 1954, carries on the business of selling Perkins Automotive, Tractor, Marine and Industrial Dissel Engines and spare parts etc.; and the petitioner in O. J. C. No. 197 of 1954, carries on the business of selling motor cars and trucks, automobile parts and accessories. The petitioners-companies, w...
Tag this Judgment!State of Orissa Vs. Bharat Chandra Nayak
Court: Orissa
Decided on: Mar-17-1955
Reported in: AIR1955Ori97
Mohapatra, J.1. The two First Appeals are by the State of Orissa under the provisions of the Orissa Development of Industries Irrigation, Agriculture, Capital Construction and Resettlement of Displaced Persons (Land Acquisition Act (Orissa Act 18 of 1948), hereinafter called 'the Act', against the awards dated 20-2-1953, passed by Sri B. C. Das, Arbitrator, Hirakud Dam project, Sambalpur, arising out of Arbitration Cases Nos. 182 and 183 of 1951. The Civil Reference has been made by Sri S. K. Mohatpatra, Subordinate Judge of Sambalpur, under Section 113, Civil Procedure Code, arising out of Title Suit No. 13 of 1952 in which the plaintiff (Bharat Chandra Nayak) prays for a declaration that the first proviso to Section 7(1)(e) of the Act is ultra vires.2. Under the provisions of the Act, several plots of cultivated and waste lands in village Larpank were acquired by the Government Plaintiff-respondent Bharat Chandra Nayak is the sole Gountia of the said village Larpank. Out of 13.66acre...
Tag this Judgment!Fagumani Khuntia Vs. Dominion of India Representing Old E.i. and B.N. ...
Court: Orissa
Decided on: Mar-15-1955
Reported in: AIR1956Ori29
Mohapatra, J. 1. This is a First Appeal by the plaintiff against the judgment and decree dated 13-5-1949 of Sri B. K. Patra, Subordinate Judge of Puri, dismissing the plaintiff's suit for recovery of a sum of Rs. 5633/-as damages on account of the injuries to the goods deliverable to the plaintiff at Sakhigopal, a station on the B. N. Railway. Defendant 1 is the Union of India representing the former East Indian and Bengal Nagpur Railways, and defendants 2 and 3 are the General Managers of Bengal Nagpur and East Indian Railways respectively. The plaintiff purchased 147 baskets of red potato seeds from Patna Ghat station and consigned the same on 31-10-1946 from Patna Ghat station on the E. I. Railway to be delivered to him at Sakhigopal. The consignment was delivered to the plaintiff on 21-11-1946, while the usual time taken for transit from Patna Ghat station to Sakhigopal was not more than 11 or 12 days. On taking delivery of the goods the plaintiff found the potato seeds in thorough...
Tag this Judgment!Bhabani Bewa and ors. Vs. Akshoy Kumar Das and anr.
Court: Orissa
Decided on: Mar-15-1955
Reported in: AIR1955Ori143; 21(1955)CLT371
Narasimham, J.1. This is an appeal against the concurrent decisions of the two lower Courts decreeing the respondent-plaintiffs' suit for partition.2. The properties to be partitioned are two plots bearing Nos. 1247 (having an area of six cents) and 1390/1827 (having an area of two cents) in. Mouza Baro, P.S. Tihiri in Balasore district. In the Current Settlement, plot No. 1247 was recorded as 'Gharbari' (homestead) and plot No. 1390/1827 was recorded as 'bari'. Admittedly, the aforesaid two plots were the joint property of one Mayadhar, and Upendra who had -/8/- share each. Defendants 1, 2 and 3 are the successors-in-interest of Mayadhar. Upendra sold his -/8/- interest in the aforesaid plots, to one Dibakar Mahalik on 22-1-1931 (Ex. 3-a) who, in turn, sold it to the plaintiffs on 6-2-1937 (Ex. 1).The plaintiffs' claim for partition is based on the transfer of title in their favour by the aforesaid' two sales.3. The main contention raised by the defendants was that as they were co-sha...
Tag this Judgment!Ramchandra Mardaraj Deo Vs. Collector of Commercial Taxes, OrissA.
Court: Orissa
Decided on: Mar-15-1955
Reported in: 22(1956)CLT105; [1957]31ITR651(Orissa)
NARASIMHAM, J. - This is a reference under section 29 (2) of the Orissa Agricultural Income-tax Act, 1947, by the Member, Board of Revenue, Orissa, in which the following question of law has been raised :'Whether in the facts and circumstances of the case the sum of Rs. 13,416 paid to the petitioners son as maintenance allowance is legally admissible under sub-rule (2) of rule 3 of the Orissa Agricultural Income-tax Rules, 1948 ?'2. The admitted facts are as follows :The petitioner Sri Ram Chandra Mardaraj Deo was, at all material times, the proprietor of the impartible estate of Khallikote in Ganjam District. In respect of the assessment year 1950-51 he claimed a deduction of Rs. 13,416 out of his total agricultural income on the ground that the said sum was actually paid by him as maintenance allowance to his son (known as Yubaaraj Sahib) who was then studying in Madras. The Income-tax authorities, however, rejected his claim holding that clause (a) of sub-rule (2) of rule 3 of Oriss...
Tag this Judgment!Mayurbhanj State Bank Vs. Commissioner of Income-tax, Bihar and Orissa ...
Court: Orissa
Decided on: Mar-08-1955
Reported in: [1956]29ITR253(Orissa)
MOHAPATRA, J. - This is a reference under section 66(1) of the Indian Income-tax Act in respect of a question of a question of law arising out of the order of the Appellate Tribunal of Income-tax dated August 26, 1953. The question of law referred is as follows :'Whether on the facts and circumstance of the case the Orissa State is entitled to refund of tax paid by the companies on dividends distributed to the Mayurbhanj Bank ?'The Mayurbhanj State Bank was constituted by on order of the Mayurbhanj State dated April 29, 1938. Under the provisions of the order, it appears, the bank was entirely owned by the State of Mayurbhanj. It will be pertinent here to refer to certain provisions of the order constituting the bank itself which will make it clear that the bank was owned by the State of Mayurbhanj.'5. Subject to the provisions of this order, the bank shall be a department of the State, and it shall be entitled to all necessary help and co-operation of the other departments in furthera...
Tag this Judgment!Priyanath Sasmal and anr. Vs. Mrutunjoy Pani and anr.
Court: Orissa
Decided on: Mar-03-1955
Reported in: AIR1956Ori61
Mohapatra, J.1. The widow and the son of the original plaintiff are the appellants in this second appeal against the reversing judgment dated 26-9-1950 of Sri D.N. Das, District Judge of Mayurbhanj, setting aside the judgment and decree passed by Sri T. V. Rao Subordinate Judge of Balasore, arising out of a simple suit for redemption by the original plaintiff-mortgagor.Plaintiff's case is that the land in dispute originally belonged to one Bhagaban Panda who executed a registered Kabala (Ex. A) for a consideration of Rs. 2,000/- on 16-7-1924 in favour of the plaintiff. Plaintiff being the owner in possession of the land executed a usufructuary mortgage bond (Ex. B) for Rs. 1,500/- in favour of Luxminarayan Pani, the father of defendants 1 and 2 on 2-6-1928.The mortgaged property was put in possession of the mortgagee under the terms of the mortgage transaction that the usufruct be appropriated towards interest and the land can be delivered back any year in the month of Magh after the e...
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