Orissa Court November 1961 Judgments
The State of Orissa Vs. Epilli Ananta Patra
Court: Orissa
Decided on: Nov-27-1961
Reported in: [1963]14STC109(Orissa)
R.K. Das, J.1. The following two questions of law were referred to the Court by the Member, Sales Tax Tribunal, Orissa, under Section 24(3) of the Orissa Sales Tax Act, 1947 (hereinafter called the Act):(1) Whether under Sub-section (2) of Section 19 of the Orissa Sales Tax Act, 1947, in order that the liability of the transferee may ensue, the transferor should necessarily be a registered dealer.(2) Whether in the facts and circumstances of the case, there was a transfer of business and whether the Tribunal has been right in holding that in case of lease of business premises and utensils there cannot be a complete transfer of business.2. The facts relevant for the purpose of this case may be stated as follows : One Arakhit Sahu was carrying on a hotel business in a part of his residential house near the Khallikote Railway Station. He was assessed as an unregistered dealer under Section 12(5) for several quarters ending with 30th June, 1954. He continued to remain an unregistered deale...
Tag this Judgment!Naran Bandhu Balliar Singh Vs. Lokenath Santra and ors.
Court: Orissa
Decided on: Nov-22-1961
Reported in: AIR1962Ori132
Narasimham, C.J.1. This is an appeal from the appellate judgment of the Additional Subordinate Judge, Purl, reversing the judgment of the Munsif of Khurda and decreeing the plaintiff's suit for declaration of title and recovery of possession of the suit properties which consists of R. S. holding No. 431 of mouza Atri and R. S. holding No. 418 of mouza Bhagmari having a total area of 6.433 acres. The disputed properties were recorded as Dalai Jagir in the Settlement papers. The plaintiff's case was that the Jagir had been granted to one of his ancestors by the independent Hindu Kings of Orissa long before the advent of the British, that it was heritable and that the properties were all along in the possession of the plaintiff's family from generation to generation. It was admitted however, that some services were required to be rendered to the State. But it was contended that though the properties were thus burdened with service, nevertheless, they were heritable and that if the service...
Tag this Judgment!Baidi Singh Vs. Singrai Murmu and ors.
Court: Orissa
Decided on: Nov-22-1961
Reported in: AIR1962Ori170; 28(1962)CLT451
R.K. Das, J.1. This is a plaintiff's second appeal directed against an order dated 9-3-1959 ofSri S.K. Mahapatra, District Judge, Balasore, inM. A. No. 77 of 1957, setting aside an order dated3-8-1957 of Sri N. Sarangi, Addl. Munsif, Balasore, in O. S. No. 84/257 of 1957/54.2. The plaintiff brought a suit for setting aside a sale deed dated 11-4-1946 executed by his father in favour of the father of defendants 1 to 1 (kha) and husband of 1 (ga) as well for recovery of possession together with mesne profits. The case of the plaintiff's is that the sale deed was without consideration and legal necessity and thesame was executed at a time when he was a minor and as such it is not binding and is inoperative against him. The plaintiffs further claimed thathe was in possession of the suit property in spite of the sale deed till 23-2-1951 when he was dispossessed. Defendants 1 to 1 (ga) are the onlycontesting defendants. There is no relief sought against defendants 2 to 8, but they have beena...
Tag this Judgment!Shanti Prasad JaIn Vs. Kalinga Tubes Ltd. and ors.
Court: Orissa
Decided on: Nov-20-1961
Reported in: AIR1962Ori202
ORDERS. Barman, J. 1. Sri Shanti Prasad Jain, an industrialist and financier,--who until lately was Chairman of the Board of Directors of Kalinga Tubes Ltd. (hereinafter referred to as the Company), is the petitioner in the complaint herein under Sections 397, 398, 402 and 403 of the Indian Companies Act, 1956 on the ground of alleged continuing and continuous process of oppression to some part of the members of the Company (including the petitioner) and mis-management in a manner prejudicial to the interests of the Company, arising out of group factions in the directorate of the Company, where the petitioner's rival groups are alleged to have acted with the ulterior motive of gaining voting power to obtain control of the Company for the said rival groups and their nominees to the exclusion of the petitioner, his group and his nominees, in the circumstances hereinafter stated. 2. The petitioner represents what is known as the Jain Group in the Company Respondent No. 1 is the Company; r...
Tag this Judgment!Commissioner of Sales Tax Vs. K.C. Mohapatra
Court: Orissa
Decided on: Nov-14-1961
Reported in: [1962]13STC412(Orissa)
R.L. Narasimham, C.J.1. The following question has been referred to this Court under Section 24(3) of the Orissa Sales Tax Act, by the Member, Sales Tax Tribunal, Orissa, in pursuance of a direction given by this Court under Section 24(2) of that Act:-Whether in the facts and circumstances of this case, the Tribunal is right in holding that the appellant was not liable to pay tax on sales of goods supplied by the Textile Marketing Organization.2. The Government Haridloom Textile Marketing Organization is a concern run on a commercial basis by the Government of Orissa, with its headquarters at Cuttack. Its business is to sell handloom products produced at various centres in Orissa. The opposite party K.C. Mohapatra (hereinafter referred to as the assessee) is the proprietor of a shop known as Lakshmi House near Lion's Gate in Puri town. He carried on his own independent business of selling various kinds of textile goods and he was registered as a 'dealer' and used to pay sales tax in re...
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