Orissa Court May 1960 Judgments
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Chiman Ram Bhatar and ors. Vs. Ganga Saha and anr.
Court: Orissa
Decided on: May-05-1960
Reported in: AIR1961Ori94
S. Barman, J. 1. In this second appeal the plain- 1 tiffs are the appellants from a reversing decision o the learned District Judge, Mayurbhanj at Bari-pada, whereby he reversed the decision of the learned Subordinate Judge, Mayurbhanj, and dismissed the plaintiffs' suit for Rs. 2180/- on account of a loan taken by defendant No. 1 Ganga Saha, the principal amount being Rs. 2000/- and the balance as interest at the rate of 12 per cent per annum. 2. The facts shortly stated are these : The plaintiffs have got business in cloth at Baripada under the name and style 'Krushna Gopal Jeth-mal' which is stated to be a joint family trading firm. The defendant No. 1 Ganga Saha is the father of defendant No. 2, Balabhadra Shaha and both of them live in joint mess and property and the family business is conducted by the defendants under the name and style 'Ganga Saha Balabhadra Firm'. The defendant Ganga Saha is the Karta of the family and the manager of the business. On May 5, 1951 the plaintiff N...
The State of Orissa Vs. Jamula Srirangam
Court: Orissa
Decided on: May-04-1960
Reported in: [1961]12STC135(Orissa)
R.L. Narasimham, C.J. 1. The following question has been referred to this Court for opinion by the Member, Sales Tax Tribunal:-If gold ornaments of the manufacture of the dealer, set with a few imitation stones of negligible value of 0-4-0 to 0-8-0 can be taxed under the Act under the head 'jewellery' when not despatched outside the State, to dealers registered in other States by virtue of Government Notification No. 8728-CT-66/49F dated the 1st July, 1949, issued from the Finance Department.2. The opposite party is carrying on the business of a goldsmith and jeweller of Berhampur town. He is a registered dealer. In his returns for the quarters from 30th June, 1950, to 31st March, 1952, he claimed exemption in respect of gold ornaments set with imitation stones of small value. The Sales Tax Authorities disallowed his claim for exemption on the ground that such gold ornaments were 'jewellery' within the meaning of that expression as used in item 24 of Government of Orissa Notification o...
Nabhi Brothers Vs. Commissioner of Sales Tax
Court: Orissa
Decided on: May-03-1960
Reported in: [1960]11STC605(Orissa)
G.C. Das, J.1. This is an application under Sub-section (2) of Section 24 of the Orissa Sales Tax Act (Act XIV of 1947). This Court by its order dated 10th November, 1959, called upon the Tribunal to state a case for its decision. The sole question raised was : 'Whether on the facts and circumstances of the case the applicant is entitled to deduct from the sale price of the goods the following seven items under Section 2(h) of the Orissa Sales Tax Act:-(1) Postage incurred in correspondence and V.P. parcels and otherwise.(2) Bombay sales tax on vehicles and spare parts.(3) Transit insurance on vehicles.(4) Body repair.(5) T.A. and battas.(6) Railway freight on vehicles.(7) Forwarding charges and incidental charges collected by the appellant from its customers.2. Mr. P.V.B. Rao, learned counsel on behalf of the petitioner only confined himself to Items 6 and 7 and did not press the Items 1 to 5 at the final hearing of this petition. The facts are these : The petitioner is a registered d...
State Vs. Lalit Mohan Nanda
Court: Orissa
Decided on: May-02-1960
Reported in: AIR1961Ori1; 1961CriLJ124
Barman, J.1. This case arises out of proceedings under Sections 10 and 12 of the Indian Bar Councils Act (Act XXXVJII of 1926), wherein an enquiry was made regarding the professional misconduct of Mr. Lalit Mohan Nanda, Advocate, Bolangir, for appearing against his former client in a directly connected litigation, arising out of a family dispute between step-brothers of a Hindu family in the circumstances hereinafter stated.2. One Dirba Mahakur (deceased) had two sons, Nilagiri and Jageswar, by his first wife and Pareswar by his second wife. In a family dispute between Pareswar on the one side and his stepbrothers Nilagiri and Jogeswar on the other, over possession of certain land, Mr. Lalit Mohan Nanda, Advocate, had been engaged by the said Pareswar in connection with, the said dispute in which proceedings under Section 145 of the Code of Criminal Procedure against his brother Nilagiri were initially contemplated; but subsequently proceedings under Section 107 of the Criminal Procedu...
Commissioner of Sales Tax Vs. Abdul Ghaffar and Co.
Court: Orissa
Decided on: May-02-1960
Reported in: [1960]11STC462(Orissa)
R.L. Narasimham, C.J.1. The following question has been referred to this Court for opinion by the Member, Sales Tax Tribunal, under Section 24(1) of the Orissa Sales Tax Act:-Whether on the facts and circumstances of the case a registration certificate of a purchasing dealer registered under the Orissa Sales Tax Act, 1947, when renewed on any date of a financial year subsequent to the date of completion of a particular transaction of sale to him, can have retrospective effect for the whole of that financial year and can apply to that transaction for the purpose of Section 5(2)(a)(ii) of the said Act, read with Rule 27(2) of the Orissa Sales Tax Rules, 1947.2. The opposite party is a grocer having a registration certificate under the Orissa Sales Tax Act, bearing certificate of registration No. 243-CUIII and doing business at Jaipur Road. During the quarter ending 30th June, 1954, he sold tamarind to another dealer known as Sanyasi and Sons having registration certificate No. 616-CU, 34...
M.A. Tullock and Co. Vs. the State of Orissa: No. 2
Court: Orissa
Decided on: May-02-1960
Reported in: [1961]12STC289(Orissa)
Narasimham, C.J. 1. These two applications were made under Section 24(2) of the Orissa Sales Tax Act requesting this Court to direct the Sales Tax Tribunal, Orissa, to refer some questions of law for the decision of this Court. A similar application under Section 24(1) of the said Act had been made before the Tribunal requesting it to refer several questions of law for the opinion of this Court. The learned Tribunal accepted the reference in respect of some of the questions but rejected it with regard to the rest by his order dated 25th August, 1958. The present application deals with those questions, which the Tribunal refused to refer to this Court for opinion.2. At the commencement of the hearing a preliminary objection was raised by Mr. G. K. Misra for the Sales Tax Department on the ground of limitation. The order of the Tribunal was passed on 25th August, 1958, whereas these applications were filed on 26th September, 1958, two days after the expiry of the period of thirty days fr...
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