Orissa Court April 1955 Judgments
Tayi Visalamma Vs. Tayi Jagannadha Rao and anr.
Court: Orissa
Decided on: Apr-28-1955
Reported in: AIR1955Ori160
Narasimham, J.1. This is an appeal by defendant No. 1 against the decision of the Subordinate Judge of Berhampur decreeing the plaintiff's suit for partition of the properties described in Schedules 'A' and 'B' of the plaint and for other consequential reliefs.2. Defendant No. 1. is the widow of the T. Ramayya Naidu who died intestate on 17-12-46. The plaintiff is their only SOL. He, separated from his father on 19-9-1938 after executing a registered deed of partition by which the disputed properties described in Schedules 'A' and 'B' of the plaint fell to his father's share. The plaintiff has a sister named Kalimoui and in the deed of partition between the father and the son it was provided that each of them should contribute Rs. 3,000/-for her marriage expenses.For some reason or other, her marriage was not solemnised during the life-time of Ramayya Naidu. After his death, the plaintiff's mother, (defendant No. 1) performed the marriage of Kalimoni on 22-4-1947 and for that purpose s...
Tag this Judgment!Anem Pedda Siva Parvathmma Vs. Krushna Chandra Sahani and anr.
Court: Orissa
Decided on: Apr-26-1955
Reported in: AIR1956Ori53; 21(1955)CLT413
Mohapatra, J.1. This appeal has been filed by defendant 3 against the confirming judgment of the lower appellate Court arising out of a suit for recovery of Rs. 1000/- in the following circumstances :2. One Anem Tatayya had two sons, Anem Basanna and Anem Narasimhulu. The present defendant 1 is Anem Narasimhulu and his son is defendant 2. Defendant 3 the appellant, is the widow of Anem Basanna, who died on 10-1-1942. Anem Tatayya obtained a mortgage decree against Agadhu Bissoi and others (who are not parties to the present suit) in original suit No. 11/1924 and eventually obtained a final decree for a sum of Rs. 5700 and odd on 2-11-1032. The decree-holder Anem Tatayya had realised a sum of as. 2900/-from the judgment-debtors. Defendant 1 (Anem Narasimhulu) executed a deed of transfer (Ex. 10), on 13-8-1934 in favour of the present plaintiff in respect of his half share in the above mortgage decree.It is to be mentioned here, Anem Tatayya died nearly a month prior to this deed of tran...
Tag this Judgment!Patnala Bhimayya Subudhi Vs. Kundana Bibi and ors.
Court: Orissa
Decided on: Apr-26-1955
Reported in: AIR1956Ori111; 22(1956)CLT51
Narasimham, J.1. This is an appeal by the plaintiff against the appellate judgment of the Addl. District Judge of Bernampur reversing the judgment of the Addl. Munsif of Aska and dismissing the plaintiff's suit for partition of a house.2. The house in dispute originally belonged to one Saudagar Ismail who died leaving two sons named Md. Issack and Abdul Waheb. On 29-3-1934, the plaintiff obtained a sale deed from Md. Issack by which the latter purported to convey to him the whole of the house alleging that he was the sole owner of the same. On 3-10-1934, however deft. 3 obtained a sale deed from one Kundana Bibi, the widow of Abdul Waheb, by which she purported to convey to him the whole house alleging that she was the sole owner of the same.As was to be expected, disputes started between the two purchasers and the plaintiff instituted a suit (O. S. No. 311/37) for recovery of possession of the whole house. His suit was decreed by the then Addl. Munsif of Aska. But on appeal (Appeal No...
Tag this Judgment!Purna Chandra Majhi Vs. the State
Court: Orissa
Decided on: Apr-21-1955
Reported in: AIR1956Ori28; 21(1955)CLT320; 1956CriLJ85
ORDERPanigrahi, C.J.1. This is a reference made by the Sessions Judge Sambalpur-Sundargarh, recommending that the order of conviction passed by Shri H. P. Hota, Magistrate, First Class, Deogarh, under Section 228, I.P.C. be set aside.2. The facts are that the petitioner, Puma Chandra Majhi filed a complaint under Section 504, I, P. C. against the Sub-Divisional Magistrate, Deo 'garh,. Mr. Mohammad Shariff. The complainant was examined by a Magistrate of the First Class, Shri Hota, and his statement on oath was recorded. The Magistrate, however, felt that the complaint was not maintainable for want of sanction under Section 197, Cr.P.C. In this view the dismissed the complaint, petition, under Section 203, Cr. P. C.After' pronouncing the order, the Magistrate directed the complainant to bring his lawyer so that he may go through the order passed by him. But the complainant expressed surprise at this, and enquired how his complaint could be dismissed without any examination of his witnes...
Tag this Judgment!Vikram Deo Varma, Maharaja of Jeypore Vs. Commissioner of Income-tax, ...
Court: Orissa
Decided on: Apr-21-1955
Reported in: [1956]29ITR76(Orissa)
PANIGRAHI, C.J. - This is a reference made under section 66(1) of the Indian Income-tax Act by the Appellate Tribunal, Calcutta Branch, of certain questions of law raised by the assessee, the Maharaja of Jaypore.2. The first and the most important of the questions raised by the assessee is whether the income derived from the extensive forest areas is liable to tax. He has been assessed to income-tax in respect of his forest income for the years 1942-43 to 1946-47. His case is that the income that he derives from the forests is exempt from taxation as it is agricultural income. The assessee is the proprietor of the impartible Estate of Jaypore in Koraput district and has a forest area of 1,540 sq. miles of reserved and 100 sq. miles of protected forests. The income that he made from these forests during the assessment years resulted from the sale of timber such as teak, sal wood, lac, myrabolam, tamarind, cashew-nuts, and fire-wood. The Income-tax Officer rejected the assessees claim on...
Tag this Judgment!Damodar Sahu and anr. Vs. the State
Court: Orissa
Decided on: Apr-20-1955
Reported in: AIR1955Ori156; 21(1955)CLT296; 1955CriLJ1373
Misra, J.1. There are two appellants before us. Appellant I Damodar Sahu has been convicted under Section 471/ 467, I. P. C., and sentenced to undergo R. I. for four and half years. He has further been convicted under Section 467/109, I. P. C., but no separate sentence has been passed under this section. He has also been convicted under Section 209, I. P. C., and sentenced to undergo R. I. for one year. He has further been convicted under Section 198, I. P. C., and sentenced to undergo R. I. for two years.Appellant 2 Dasarathi Sahu has been convicted under Section 467/109, I. P. C., and sentenced to R, I. for four find half years. He has also been convicted under Section 193, I. P. C. and sentenced to undergo R. I. for two years. In the case of both the appellants, the sentences of imprisonment are to run concurrently;2. The prosecution case is that the appellant Damodar Sahu filed a suit in the Additional Munsif's Court, Puri, praying for specific performance of a contract entered, in...
Tag this Judgment!Ananga Bhusan Samant Singhar Mohapatra Vs. Uchhab Sahu and ors.
Court: Orissa
Decided on: Apr-20-1955
Reported in: AIR1955Ori179; 21(1955)CLT328
P.V.B. Rao, J.1. This appeal in forma pauperis is filed by the plaintiff against the judgment arid decree of the learned Additional Subordinate Judge of Puri dismissing the suit for a declaration of his rights to the suit properties and for setting aside the mortgage decree and the court sale in favour of defendants 7 and 8 and for delivery of possession or in the alternative for a claim of Rs. 16,000/- against all the defendants.2. The plaintiff's case is, briefly as follows: The suit properties were the ancestral properties of the plaintiff and his father defendant 9, and the latter mortgaged these properties to defendants 7 and, 8 for Rs. 3200/- on 18-9-36. A suit for sale was filed by defendants 7 and 8 against defendant 9 on the said mortgage bond without impleading the plaintiff in Original Suit No. 9 of 1939 in the Court of the Subordinate Judge, Puri and in execution of the mortgage decree the suit properties were purchased by the decree-holders for a sum of about Rs. 4000/-.Th...
Tag this Judgment!Ramakrishna Deo Vs. the Collector of Sales Tax
Court: Orissa
Decided on: Apr-12-1955
Reported in: AIR1955Ori164
Panigrahi, C.J. 1. This application comes before us on a reference made by, the Revenue Commissioner under Section 24, Orissa Sales Tax Act (Act 14 of 1947). The questions referred to us for opinion are the following:'(1) Whether the Maharaja of Jeypore in leasing out the right 'to cut and remove timber and collect forest produce is a 'dealer' under Clause (c) of Section 2, Orissa Sales Tax Act? (2) Whether the transactions evidenced by leases, a copy of which is oh record, of the right to cut and remove timber and collect forest produce,amount in law to lease of immovable property? (3) Whether the royalty and seigniorage payable under the lease constitute 'rent' or 'price'? (4) Whether the trees and forest produce is moveable property coming under the definition of 'goods' under the Orissa Sales Tax Act or is immovable property?' 2. The Maharaja of Jeyppre owns extensive forest areas and gets a large income from forest produce. He keeps a depot where timber and other forest produce ...
Tag this Judgment!B.C. Patel and Co. Vs. Sales Tax Officer and anr.
Court: Orissa
Decided on: Apr-12-1955
Reported in: AIR1955Ori172; 21(1955)CLT339; [1956]7STC221(Orissa)
Narasimham, J.1. This is a petition under Article 226 of the Constitution by a dealer in kendu leaves against the orders of the Sales Tax Authorities assessing him to sales tax in respect of sales which took place for the five quarters ending on 30-9-49, 31-12-49, 30-6-1950, 30-9-50 and 31-12-50.2. The petitioner's business headquarters is admittedly at Pallahara which was formerly one of the feudatory States of Orissa which merged with the Province of Orissa by the well-known Merger Agreement an 1-1-48. The facts found were that the petitioner sent kendu leaves to various merchants of Calcutta, Madras and other places on receipt of orders from them and that the goods were sent either F. O. R. Calcutta and sale prices realised by sending the bills to the purchasers for payment. Admittedly, the goods were delivered for consumption at various places outside the State of Orissa.3. Of the five quarters for which sales tax was assessed, two quarters ending on 30-9-49 and 31-12-49 relate to ...
Tag this Judgment!Satrughan Mall Vs. Revenue Commissioner
Court: Orissa
Decided on: Apr-06-1955
Reported in: AIR1956Ori34; 21(1955)CLT283; [1955]28ITR486(Orissa)
Narasimham, J. 1. This is an application under Sub-section (4) of Section 28, Orissa Agricultural Income-tax Act, 1947 against an order of the Revenue Commissioner, Orissa, rejecting an application under Sub-section (2) of Section 19 of that Act on the ground that it was time-barred. 2. The material facts are as follows: The petitioner was assessed to agricultural income tax for the year 1947-48 on 28-2-1949. His appeal to the Collector of Agricultural Income-tax under Section 25 of that Act was disposed of on 7-9-1949 with some directions to the Agricultural Income-tax officer to modify the assessment order in the light of the instructions contained in the Judgment. The petitioner then filed a revision petition under Section 28 of the Act before the Revenue Commissioner which after a remand was finally disposed of on 9-2-1951 with an order to the effect that the appellate order of the Collector of Agricultural Income-tax was correct and that there was no ground for revision of his ord...
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