Orissa Court July 1960 Judgments
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The State of Orissa Vs. Lakhoo Varjang
Court: Orissa
Decided on: Jul-12-1960
Reported in: [1961]12STC162(Orissa)
R.L. Narasimham, C.J. 1. This is a reference by the Member, Sales Tax Tribunal, Orissa, under Section 24(1) of the Orissa Sales Tax Act stating the following questions of law for the opinion of this Court:(1) Whether on the facts and circumstances of the case the Tribunal was right in admitting the additional ground and granting relief thereunder.(2) Whether the relief directing refund of the tax was the proper consequential relief that could be granted and was rightly granted by the Tribunal in the facts and circumstances of the case.2. The facts found are as follows: The opposite party was a building contractor in Balasore Circle for the quarters ending 30th June, 1949, 30th September, 1949, 31st December, 1949, and 31st March, 1950. He failed to get himself registered as a dealer in the said circle for the said quarters and thereupon the Sales Tax Officer, Balasore Circle, by his order dated 17th January, 1952, assessed him to sales tax under Section 12(5) of the Act and also impose...
Chintada Kasiviswanadham Vs. Sub-collector and anr.
Court: Orissa
Decided on: Jul-08-1960
Reported in: AIR1961Ori39; 26(1960)CLT552
Misra, J.1. The petitioners are some of the residents of village Komapalli within the Municipality of the Berhampur town. The deity Shri Baidyanadhe-swaraswami, installed in that village, owned some lands which were the subject-matter of a land acquisition proceeding conducted by opposite party No. 1 as Collector under the Land Acquisition Act (1 of 1894). Before opposite party No. 1, the petitioner, amongst some other villagers, claimed to be entitled to the compensation on behalf of the deity, whereas opposite party No. 2 was the rival claimant. The Land Acquisition Collector, after an elaborate enquiry, decided in favour of opposite party No. 2 and against the petitioners.The petitioners, on the very day the award was passed, filed a petition under Section 18 of the Land Acquisition Act, requiring a reference of the matter for determination of the Court (Court of the District Judge). The Collector rejected the petition observing:'After making due enquiry under Ss. 9 and 10 of the L....
Bandura Ramamurty Vs. Koppula Vajram and ors.
Court: Orissa
Decided on: Jul-07-1960
Reported in: AIR1961Ori49
Das, J. 1. This is an appeal by the third defendant against the judgment of the Subordinate Judge of Berhampur dated October 27, 1954, decreeing the plaintiffs' suit Originally there were three defendants including the appellant. Defendants 1 and 2 during the pendency of the suit compromised with the plaintiffs whereby the plaintiffs after receiving Rs. 1500/- in cash from the said defendants relinquished all their rights in Schedule A properties. The defendants 1 and 2 in their turn admitted to have no right in respect of B Schedule properties. Defendant 3, the appellant before this Court, alone contested the suit. 2. Plaintiffs' case was short and simple. Late N. Krishnamurty, the brother of the two plaintiffs executed a will (Ext. 1) on August 18, 1932, whereby he gave away all his properties to his mother, Rukmini with certain directions. Krishna Murty had two other sisters, Thyaramma and Ammajiamma. At the time of the execution of the will, Ammajiamma was unmarried. Accordingly, K...
Rasabati Bewa and anr. Vs. Union of India (Uoi) and anr.
Court: Orissa
Decided on: Jul-07-1960
Reported in: AIR1961Ori113
G.C. Das, J.1. This appeal by the plaintiff is directed againstthe judgment of the Subordinate Judge of Cuttack dated March 12, 1954, dismissing his suit, (M. S. No. 132 of 1952).2. The plaintiff commenced the aforesaid suit for recovery of Rs. 5986-13-9 pies as damages from the Bengal Nagpur Railway and East Indian Railway Administration on the ground that certain damages to his goods consigned at Kanpur was caused by delay due to negligence and misconduct on the part of the Said railway administrations. Shortly stated, the facts are these : One Sankar Das Kailash Chan-dra consigned 187 bags of potatoes in a closed wagon from Kanpur Central- Railway station under R/R No. 284444, invoice No. 5 dated April 26, 1951, for delivery to the plaintiff at Cuttack Railway Station.According to the plaintiff this consignment was due to arrive at the destination within seven days but actually it arrived after a period of 11 days OB account of the gross negligence and misconduct on the part of the ...
P.S.V. Iyer Vs. Commissioner of Sales Tax Overruled
Court: Orissa
Decided on: Jul-06-1960
Reported in: AIR1960Ori221; 26(1960)CLT446; [1960]11STC608(Orissa)
Narasimham, C.J. 1. The sole question of law referred to this Court by the member, Sales Tax Tribunal, Orissa under Section 24(1) of the Orissa Sales Tax Act, is as follows: 'Whether in the circumstances and on the facts on record, the publication entitled Cuttack Law Times is a 'newspaper' and therefore entitled to exemption, under the provisions of the Orissa Sales Tax Act.'2. Cuttack Law Tiroes is a non-official monthly law journal which reports verbatim important decisions of the Orissa High Court, the Orissa Board of Revenue and also the Supreme Court, with the usual head-notes like any other law publication. In addition, it publishes short notes of cases of the High Court which are not reported in full. It also contains reports of some of the Orissa Acts and Rules and Statutory orders and notifications issued under these Acts. Besides, there is a journal section in which documents on current legal topics are printed. There are also the usual advertisements as are found in any per...
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