Orissa Court March 1961 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Khati and ors. Vs. Mirza HossaIn Beg and ors.
Court: Orissa
Decided on: Mar-31-1961
Reported in: AIR1962Ori95
S. Barman, J. 1. The defendants are the appellants, in this second appeal, from a confirming decision of the learned First Additional Subordinate Judge of Cuttack whereby be affirmed a decision of the learned Additional Munsiff of Cuttack and decreed the plaintiffs' suit for a declaration that lots 1, 2 and 3 of the suit properties are Wakf properties and that the mortgage and the execution are collusive.2. The facts, shortly stated, are these: The suit properties were purchased by one Kamiruddin Khan being the predecessor-in-title of the defendants appellants in execution of a mortgage decree in T. S. No. 244 of 1927. On October 10, 1929 the said Kamiruddin Khan took delivery of possession in execution of the decree. In 1953 the present suit was filed by the plaintiffs, being members of Muslim Community in their respective capacity, for a declaration that the suit property belongs to Mohamadan public and not the defendants and further that the mortgage in favour of the said Kamiruddin...
Basudeb Prasad Modi and ors. Vs. Biswanath Modi and ors.
Court: Orissa
Decided on: Mar-28-1961
Reported in: AIR1962Ori97
Barman, J. 1. The genesis of these two writ petitions, analogously heard is a long standing dispute between two adjoining neighbours on both sides of a certain house (hereinafter referred to as the middle house) in Nayasarak in Cuttack Town, arising out of an application to the Executive Officer, Cuttack Municipality, for permission to make some additions and alterations in respect of the said middle house belonging to the petitioners herein. The adjoining owners (the contesting opposite parties herein) challenged the validity of an order of remand by the Revenue Divisional Commissioner, Central Division, Orissa, in appeal from an appellate order passed by the District Magistrate Cuttack in his capacity as Chairman of the Municipal Council against the decision of the said Executive Officer of the Municipality whereby the District Magistrate,--in modification of the permission granted by the said Executive Officer,--ordered that no additions should be allowed either in the back-ground o...
Jami Biswanath Prusthy Vs. Commissioner of Sales Tax
Court: Orissa
Decided on: Mar-28-1961
Reported in: [1961]12STC606(Orissa)
G.C. Das, J. 1. The following questions of law have been referred to this Court by the Member, Sales Tax Tribunal, Orissa, under Sub-section (1) of Section 24 of the Orissa Sales Tax Act (Orissa Act 14 of 1947) (hereinafter referred to as 'the Act'):(1) Is not the assessment arbitrary and illegal when the assessing officer after rejecting the return and the accounts bases his estimate on no evidence whatsoever except on an observation that the amount returned by the assessee is very big ?(2) Whether best judgment assessment can be made under Section 12(2)(b) of the Act ?(3) In case a defect is found out in accounting on a particular day in a quarter, can the accounts of other quarters for which no defect is at all found out be rejected even though the unit of assessment is a quarter for the purpose of assessment under the Sales Tax Act?2. The facts are that the dealer-assessee is a registered dealer under the Orissa Sales Tax Act bearing No. G.A. 1234. He was assessed under Section 12(...
Silla Krishna Murty Vs. Commissioner of Sales Tax
Court: Orissa
Decided on: Mar-28-1961
Reported in: [1961]12STC584(Orissa)
G.C. Das, J. 1. The following question of law has been referred to this Court by the Member, Sales Tax Tribunal, Orissa, under Sub-section (1) of Section 24 of the Orissa Sales Tax Act. (Orissa Act XIV of 1947), (hereinafter referred to as 'the Act') :Whether best, of judgment assessment can be made in a case where the assessee is called upon to produce evidence and he produces some evidence which is found to be unreliable.2. The proposed question arises under the following circumstances: The dealer-assessee (hereinafter referred to as 'the assessee') is a registered dealer bearing registration No. SA 266 and was carrying on business at Berhampur in grocery and various other goods. The assessments in question relate to the quarters ending on 30th June, 1952 to 31st March, 1954, that is, financial years 1952-53 and 1953-54. Pursuant to a notice under Section 12(2) of the Act the assessee produced certain books of accounts to substantiate his returns. It was found out that the books of a...
Commissioner of Sales Tax Vs. S.C. Roy
Court: Orissa
Decided on: Mar-23-1961
Reported in: [1961]12STC821(Orissa)
G.C. Das, J. 1. The following question of law was referred to this Court by the Member, Sales Tax Tribunal, Orissa, under Sub-section (1) of Section 24 of the Orissa Sales Tax Act (Orissa Act XIV of 1947) :Whether in the facts and circumstances of the case, assessment for the quarter ending on 31st March, 1950, in respect of sales in an additional place of business of a dealer liable under Section 4(1) and registered under the Orissa Sales Tax Act, 1947, can be declared illegal for the reason that the provisions of Sub-section (5) of Section 4 of the said Act came into force subsequent to that periodThe above question arises under the following circumstances. The dealer-assessee (hereinafter referred to as 'the assessee') is a resident of Mangalpur in the district of Cuttack within the jurisdiction of the Sales Tax Officer, Cuttack, Circle No. III. He was registered as a dealer under the Orissa Sales Tax Act bearing certificate No. CU. III-466. Subsequent to this, sometime in October, ...
Commissioner of Sales Tax Vs. Sri Jagatbandhu Mohanty
Court: Orissa
Decided on: Mar-23-1961
Reported in: [1961]12STC706(Orissa)
G.C. Das, J. 1. The following two questions were referred to this Court by the Member, Sales Tax Tribunal, Orissa, under Sub-section (1) of Section 24 of the Orissa Sales Tax Act :-(1) Whether under the provision of Sub-section (1)of Section 19 of the Orissa Sales Tax Act, 1947, a transferee of a business from a registered dealer cannot be held liable to assessment and payment of tax in respect of the said business for periods prior to the date of transfer for which the business remained unassessed and consequently the tax thereon remained unpaid by the transferor ?(2) Whether a transferee within the meaning of section 19(1) of the Act cannot be made liable to pay sales tax from the date of the transfer without determination of his liability under the provisions of Section 4 of the Act as contemplated under Section 19(2) of the Act?2. The facts giving rise to this reference are these ; The dealer-assessee was taxed under Section 12(4) of the Orissa Sales Tax Act for the quarters ending...
Commissioner of Sales-tax Vs. Sakhigopal Cocoanut Grower Co-operative ...
Court: Orissa
Decided on: Mar-22-1961
Reported in: AIR1962Ori99; [1961]12STC652(Orissa)
G.C. Das, J. 1. The sole question referred to this Court under Sub-section (1) of Section 24 of the Orissa Sales Tax Act. 1947. (Orissa Act XIV of 1947) is 'whether in the facts and circumstances of the case the order of the Tribunal holding that the inter-State sales in question cannot be taxed under the Orissa Sales-tax Act 1947, after the repeal of the Second proviso to Section 2(g) thereof with effect from 26-1-50 by the Adaptation of Laws (Third Amendment) Order 1951, is proper'. 2. The admitted facts are rather simple. The assessee is a registered dealer under the Orissa Sales-tax Act bearing Registration No. PU. 1 of 1952, carrying on business at Sakhigopal in coco-anuts. The assessee was assessed under Sub-section (2) of Section 12 of the Orissa Sales-tax Act for the quarters ending on 30-9-50 and 31-3-51. The assessee purchased cocoanuts from producers as well from other dealers in Orissa and sold them to dealers outside Orissa by transporting the said commodities by rail. The...
Commissioner of Sales Tax Vs. Chunilal Parameswar Lal
Court: Orissa
Decided on: Mar-22-1961
Reported in: [1961]12STC677(Orissa)
G.C. Das, J. 1. This reference under Sub-section (1) of Section 24of the Orissa Sales Tax Act, 1947, (Orissa Act No. XIV of 1947, hereinafter referred to as 'the Act') raised the sole question :Whether in the facts and circumstances of the case the order of the Tribunal declining to interfere with the orders of the Assistant Collector of Sales Tax, Ganjam Range, on the point of application of the proviso to Section 5(2)(a)(ii) of the Orissa Sales Tax Act, 1947, in respect of assessment for the quarters ending on 30th June, 1951, and 30th September, 1951, is proper.2. The facts, giving rise to the proposed question, are these :-The dealer-assessee (hereinafter referred to as 'the assessee') is a registered dealer under the Act bearing No. G.A. I-146. He was assessed for the quarters ending on 30th June, 1951, to 30th June, 1952. The incontroverted facts are that the assessee purchased taxable commodities on the strength of his certificate of registration giving a declaration under Sub-r...
Commissioner of Agricultural Income-tax Vs. P. V. Jagannath Rao.
Court: Orissa
Decided on: Mar-19-1961
Reported in: [1962]45ITR396(Orissa)
G. C. DAS J. - This is a reference by the Agricultural Income-tax Tribunal, Orissa, under sub-section (2) of section 29 of the Orissa Agricultural Income-tax Act, 1947, by which the following question of law was referred to this court :'If a person holding zeraity lands in the district of Ganjam and deriving bhag produce by letting out those lands can be said to be a landlord within the meaning of section 2(h) of the Act and the bhag produce received by him can be said to be rent so as to entitle him to claim the statutory deduction of 20% of such collections as collection charges ?'The assessee, P. V. Jagannath Rao, was assessed under sub-section (3) of section 20 of the Orissa Agricultural Income-tax Act for the assessment years 1948-49 and 1949-50. He claimed certain deductions under rule 3(1) of the Rules framed under the Orissa Agricultural Income-tax Act. The taxing officer as well as the first appellate authority negatived his contention. When the matter came up in second appeal...
Bankim Bihari Roy Vs. Halima Bibi and anr.
Court: Orissa
Decided on: Mar-17-1961
Reported in: AIR1962Ori54
G.C. Das, J.1. The two principal questions to be decided in this appeal are (1) The applicability of Section 135 of the Indian Contract Act (Act IX of 1872) to a case of surety within the meaning of Section 145 of the Code of Civil Procedure; and (2) Whether the subsequent objection in the same Misc. case is hit by the principles of res judicata on the ground that the second objection was not included in the 1st objection.2. They arise under the following circumstances; Respondent 1 Halima Bibi, grand-mother of respondent 2 Md. Yusuf Ahamad who was the original defendant in Title Suit No. 52/50 stood surety for the performance of any decree that may eventually be passed in the aforesaid suit. The plaintiff, Bankim Bihari Roy filed the aforementioned suit for ejectment and damage in lieu of shop rent. In the said suit, the plaintiff filed an application for attachment before judgment of movables belonging to the defendant under Order 38, Rule 5 of the Code of Civil Procedure. Respondent...
- ‹ Prev
- 2
- Next ›
- Last »