Orissa Court January 1963 Judgments
Commissioner of Income-tax, Bihar and Orissa Vs. Prafulla Kumar Mallik ...
Court: Orissa
Decided on: Jan-22-1963
Reported in: [1964]51ITR65(Orissa)
BARMAN J. - The question of law referred by the Income-tax Appellate Tribunal to this court under section 66 (1) of the Indian Income-tax Act, 1922, for decision is :'Whether on the facts and in the circumstances of the case the amount of Rs. 25,700 paid by the assessee by way of penalty to the Government of Orissa was an admissible deduction under section 10 (1) (sic) of the Income-tax Act, 1922 ?'The provisions of section 10 (1) and (2) (xv) of the Indian Income-tax Act, 1922, so far as relevant for the present purpose, are these :'10. (1) The tax shall be payable by an assessee under the head profits and gains of business, profession or vocation in respect of the profits or gains of any business, profession or vocation carried on by him.(2) Such profits of gains shall be computed after making the following allowances, namely :...(xv) any expenditure (not being an allowance of the nature described in any of the clauses (i) to (xiv) inclusive, and not being in the nature of capital ex...
Tag this Judgment!Karri Ramaya Naidu Vs. Karri Chilakayya Naidu
Court: Orissa
Decided on: Jan-21-1963
Reported in: AIR1963Ori142
R.K. Das, J. 1. This is an appeal by the judgment-debtor arising out of a proceeding under Sections 47 and 151 of the Code of Civil Procedure.2. The respondent filed a suit [Title Suit No. 27 of 1957) against the appellant and some others praying for permanent injunction against them from interfering with the management and possession of the plaintiff in respect of the suit lands and obtained a decree. Against the said decision, the appellant unsuccessfully carried an appeal T. A. No. 10 of 1959 and thereafter he also filed a second appeal (S. A. No. 120 of 1961) which was not admitted. During the pendency of the suit, a receiver was appointed who for cultivation for three years from 1957-1959 settled the suit lands with the plaintiff-respondent. In the year 1960, the defendant-appellant being the highest bidder, the suit lands were given to him for that year for cultivation. The aforesaid Title Appeal No. 10 of 1959 was disposed of on 11-5-1961 and the Appellate Court directed the rec...
Tag this Judgment!Basudev Das and anr. Vs. Somenath Das
Court: Orissa
Decided on: Jan-10-1963
Reported in: AIR1964Ori63; 29(1963)CLT666
Narasimham, C. J.1. This is an appeal, by leave from the judgment of justice J.K. Misra, in Second Appeal No. 217 of 1959, reversing the concurrent decision of the two lower courts and decreeing the plaintiffs suit with costs throughout.2. The disputed property consists of 1.54 acres (sic) Survey No. 185 of village Bodoknanda, situated within the zamindary of Khallikota in Ganjam district. That Survey No. has a total area of 4.43 acres and had originally belonged to a joint family consisting of the plaintiff (respondent) and his co-sharers, including his cousin Natabar and one Mukuna. The plaintiff's case was, however, that by an amicable partition of the year 1936 the above portion of the Survey No. tell to the share of Natabar. After Natabar's death childless, his widow Kanchan first executed an agreement tor sale, of the land in favour of the plaintiff on 18-4-42. But when she subsequently resiled from the agreement, the plaintiff by suit for specific performance of contract (I. S. ...
Tag this Judgment!Korada Gedha Vs. Raghabo Pati and ors.
Court: Orissa
Decided on: Jan-04-1963
Reported in: AIR1963Ori121
R.L. Narasimham, C.J.1. This appeal is by the plaintiff against the appellate judgment of the additional District Judge of Berhampur reversing the judgment of the additional Munsif of Berhampur and dismissing with costs the plaintiffs' suit for declaration of their status as raiyats in respect of the suit lands and for other consequential reliefs,2. The suit lands measure 3.15 acres and bear survey numbers 5/3, 6/7 and 9/2 in village Gumma Bira-Singpur which was formerly situated jn the zamindari of Bodokhimedi, prior to its being taken over by the Government of Orissa under the provisions of the Orissa Estates Abolition Act. It is admitted that in the finally published record of rights on 1942 (which was republished in 1950) the lands have been recorded in the names of the defendants as raiyats with rights of occupancy under the zamindar. The presumption of correctness attaching to the Settlement entry will prevail unless the contrary is proved by the plaintiffs as required by Sub-sec...
Tag this Judgment!Dharma Gauda Vs. Ganapati Gauda and ors.
Court: Orissa
Decided on: Jan-02-1963
Reported in: AIR1964Ori21
R.K. Das, J.1. This is a plaintiff's second appeal against the confirming judgment dated 14-5-1960 of the Additional Subordinate Judge, Berhampur, dismissing' his suit for eviction, possession and for recovery of arrears of rent from the defendant.2. The plaintiff and defendant 1 are the sons of one Raju Gouda, all of whom were members of a Hindu Mitakshara joint family. Difference having arisen amongst them, they referred the matter for settlement to three named Arbitrators including P. W. 3 and executed a Muchalika in favour of the arbitrators (Ext. 1) on 16-6-1941 and registered it on 17-6-41. It was agreed therein that the arbitrators would partition all their properties both ancestral and self-acquired. But defendant No. 1 later on gave a registered notice (Ext. 10) on 27-2-1942 cancelling the said Mucha-Kka which however, he withdrew by Ext. 11, and thus agreed to abide by the award of the arbitrators. The arbitrators gave their, award (Ext. 2) on 28-3-42 which was actually regis...
Tag this Judgment!Shaik Piru Bork and ors. Vs. Kalandi Pati and ors.
Court: Orissa
Decided on: Jan-02-1963
Reported in: AIR1964Ori18
Das, J.1. This is a defendants' Second appeal against the reversing judgment dated 14-4-1960 of the Additional Subordinate Judge of Cuttack, modifying the decree of the Additional Munsif of Jajpur.2. Alakandu and Nuagon are two adjoining villages within Binjharpur police Station in the District of Cuttack. A District Board Road passes by the side of the village road and the Hindu community of both the villages live on both sides of the road. The Muslim residents of these two villages have two mosques one situate in village Alakunda to the north of the District Board Road and the other is situated in village Nuagaon to the north of the village road both the mosques standing by the side of the aforesaid road.The plaintiffs' case is that the Hindus of the two villages used to take out religious processions accompanied by appropriate music on occasions like Dolejatra, Shivratn, Kartik Purnima etc. and Astaprahari Kirtans also used to pass on the said route. They also used to take other non...
Tag this Judgment!Lokenath Badu and anr. Vs. Batakrishna Praharaj
Court: Orissa
Decided on: Jan-02-1963
Reported in: AIR1963Ori115; 29(1963)CLT127
R.L. Narasimham, C.J.1. This is an appeal from theappellate judgment of the Subordinate Judge ofPuri modifying the judgment and decree passedin favour of the appellants by the Munsif ofKhurda.2. The dispute is between some of the Badu sebaks (appellant) of the well known Temple of Sri Lingaraj of Bhubaneswar on the one hand and the Board of Trustees of the Temple (respondents) appointed by the Commissioner of Hindu Religious Endowments, on the other, as regards their respective rights to appropriate the offerings made at the Temple by pilgrims. There was a previous dispute (O. S. No. 84 of 1949) which was compromised on 23-1-1951 and the terms of the compromise were incorporated in the decree (Ex. 1). In that litigation the trustees of the temple were (1) Shri Pareswar Mohanty, a senior Advocate of Cuttack Bar (since dead) (2) Shri Bichitrananda Das, and (3) Shri Satya Priya Mohanty. They and the Badus (appellants) joined in the compromise petition, but subsequently difference arose re...
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