Orissa Court July 1955 Judgments
Radhanath SwaIn Vs. Madhusudan Senapaty and anr.
Court: Orissa
Decided on: Jul-28-1955
Reported in: AIR1956Ori58; 21(1955)CLT561
Mohapatra, J.1. This is a plaintiff's second appeal, against the reversing judgment dated 31-8-1951 of Sri B. N. Panda, Second Additional Subordinate Judge of Cuttack, arising out of a suit under Order 21, Rule 63, Civil P.C., the plaintiff being the judgment-creditor. Defendant 2 had executed a handnote in favour of the plaintiff on 24-4-1945 for a sum of Rs. 200/- on the basis of which the plaintiff obtained a decree on 14-7-1947, the S.C.C. suit having been filed on 11-1-1947.The plaintiff started execution against the judgment-debtor (defendant 2) on 19-1-1948 and claimed for attachment of the disputed property. Defendant 1, who alone is contesting the suit, filed a petition under Order 21, Rule 58, Civil P.C., alleging that defendant 2 had executed a kabala in respect of the deputed land for Rs. 90/- on 20-7-1946, and, as such, the property should be released for attachment.His petition under Order 21, Rule 58 having been allowed by the Executing Court, the present suit has been b...
Tag this Judgment!Robert Alveres and Sons and ors. Vs. Members, Board of Revenue in Char ...
Court: Orissa
Decided on: Jul-21-1955
Reported in: AIR1956Ori2; 22(1956)CLT188; [1956]7STC284(Orissa)
P. V.B. Rao, J.1. All these cases are taken up together as they involve common questions of law and fact. In S, J. C. Nos. 12 and 13 of 1952 and O.J. C. No. 35 of 1954 Messrs. Robert Alveres and Sons of Biramitrapur, Sundargarh are the petitioners. In S. J. C. Nos. 14 and 15 of 1952 and O. J. C. No. 36 of 1954 Messrs. Dulichand Eric of Biramitrapur are the petitioners.2. S. J. C. Nos. 12 and 13 were Bled by the petitioners under Section 24(2)(b), Orissa Sales Tax Act, 1947 (Act 14 of 1947) praying for a direction to the Member in-charge of Commercial Taxes, Board of Revenue, to state a case for the opinion of this 'Court, by its order dated 15-9-1953. This Court directed the Member in charge of Commercial Taxt's, Board of Revenue under Section 24(3) of the Act, to refer the case for the opinion of this Court on the following points:'Whether on the facts and circumstances of this case, the transactions in question can be held to be sales of goods within the meaning of Act 14 of 1947.'Ti...
Tag this Judgment!Mannalal Modi Vs. Commr. of Income-tax
Court: Orissa
Decided on: Jul-15-1955
Reported in: AIR1956Ori37; 21(1955)CLT441; [1956]29ITR30(Orissa)
Misra, J. 1. This is a reference under Section 66 (1), Income-tax Act, by the Income-tax Appellate Tribunal, Madras Bench, 'B' stating a question of law which arises out of the Tribunal's order in I. T. A. No. 5617 dated 16-10-1952. 2. The assessee Mannalal Modi was a member of the Joint Hindu family consisting of Rangalal Modi, Mannalal Modi and others. This Joint family was an assessee on the file of the Income-tax Officer, Special Circle, Cuttack. The assessment year with which we are concerned is 1944-45, and the accounting year is the Dewali year ending 29-10-1943. Mannalal filed a return of hisincome before the territorial Income-tax Officer, Cuttack, on 19-10-1944 as an individual showing an income of Rs. 14,273/- for the Deepavali year (accounting year) ending with 29-10-1943. It appears on receipt of this return the territorial Income-tax Officer sent it to the Income-tax Officer, Special Circle, as the larger joint family of which Mannalal was a member was being assessed by t...
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