Orissa Court May 1969 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.
Dhirendranath Das Vs. State of Orissa
Court: Orissa
Decided on: May-16-1969
Reported in: 35(1969)CLT728; [1970]26STC522(Orissa)
G.K. Misra, C.J.1. The petitioner was assessed to purchase tax for the quarter ending 30th September, 1959. The assessment order under Section 12(4) of the Orissa Sales Tax Act (hereinafter referred to as the Act) determined the taxable turnover at Rs. 32,599-7-0. The purchase tax levied was Rs. 977.97. Appeals to the Assistant Commissioner of Sales Tax, Puri (the first appellate authority) and to the Sales Tax Tribunal, Orissa (the second appellate authority) failed. The petitioner filed an application before the Tribunal under Section 24(1) of the Act to state a case and refer the following two questions :-(1) Whether in the facts and circumstances of the case, the learned Tribunal was justified to hold that the petitioner was a purchaser of fish and not a commission agent in relation to the catchers of fish.(2) Whether in the facts and circumstances of the case, when Section 3-B is read with its proviso, there can be a purchase tax on the petitioner, all of whose fish were bound to ...
Rao and Sons and ors. Vs. Bijayalaxmi Das and anr.
Court: Orissa
Decided on: May-13-1969
Reported in: AIR1969Ori301a
ORDERG.K. Misra, J. 1. The plaintiff's suit was for recovery of Rs. 690/- on the basis of apromissory note Ext. 1 executed by late Kasinath Das, an advocate, on 2-1-41 for Rs. 660/-. He paid Rs. 630/- in six instalments, the last payment being Rs. 30 on 14-2-57. On 13-2-60 the executant wrote the letter Ext. 3 acknowledging the loan payable under Ext. 1. The defendants are the heirs of late Kasinath Das. Their defence is that the. handnote Ext. 1 was executed on 2-1-40, and not on 2-1-41. The payment made on 14-2-57 towards the suit handnote is challenged and it is asserted that this payment was made towards the dues of a loan incurred by late Gopinath Das in which Kasinath Das was his surety. Ext. 3 is said to be not genuine. It is alleged that late Kasinath Das was appearing as a junior with late M. S. Rao in many cases. He used to send blank papers with signatures authorising late M. S. Rao to appear on his behalf. One such paper containing the signature of late Kasinath Das has bee...
G.A. Natarajan Vs. Republic of India
Court: Orissa
Decided on: May-01-1969
Reported in: 35(1969)CLT1092; 1970CriLJ113
A. Misra, J.1. The appellant has filed an application for setting aside the Conviction and sentence and remanding the case for fresh disposal to the court below, in view of the provisions enacted in the Anti.Corruption Laws (Amendment) Act, 1967. The judgment in this case convicting the appellant was delivered on 29-4-67 and the appeal before this Court was filed on 1-5-67. The Anti-Corruption Laws (Amendment) Act came into force on 5-5-67. Therefore, it is urged that under Sub-sections. (2) and (3) of Section 2 of the said Amending Act, 1967, this case has to be remanded for retrial.2. Learned Government-Advocate, while not disputing the statements of fact, contends that the judgment of the Special Judge shows that the appellant was prosecuted and convicted keeping in view Sub-section (8) of Section 5 of the 1947 act as it stood before its deletion under the 1964 Amending Act. To such a case, the provisions of the 1967 Amending act on which reliance has been placed by learned Counsel ...
- ‹ Prev
- Next ›