Orissa Court August 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.
Munilal Ramdayal Vs. Income Tax Officer and ors.
Court: Orissa
Decided on: Aug-12-1969
Reported in: AIR1970Ori58; [1970]76ITR151(Orissa)
G.K. Misra, C.J. 1. Messrs. Munilal Ramdayal is a firm registered under the Indian Partnership and Indian Income-Tax Act. It carries on business of grain procurement, rice milling, distillation of country liquor, sale of excise drugs, grocery articles and forest products, and contract business. Ramdayal Shah, Jogeshwar Shah and Raghunandan Shah are the three partners of this firm each having one-third share. For the assessment year 1952-53 (the relevant accounting year ending with 31-3-52) the firm was assessed on a total income of Rs. 1 lakh and odd, though the petitioner submitted a return showing a total income of Rs. 33,000/- and odd. It is unnecessary to give further details. In appeal before the Appellate Assistant Commissioner and the Income Tax Tribunal the original assessment was reduced.On 26-7-68 the IncomeTax Officer, Bari-pada, issued a notice under Section 148 of the Indian Income Tax Act, 1961, (hereinafter referred to as the Act) which may be quoted:'Whereas I have reas...
Rameshwar Lal and anr. Vs. Jogendra Das
Court: Orissa
Decided on: Aug-12-1969
Reported in: AIR1970Ori76
Patba, J.1. This application in revision is directed against an appellate order of the District Judge, Cuttack under Section 17 of the Payment of Wages Act, 1936 (hereinafter referred to as the Act). The petitioners here are proprietors of a Gurakhu factory situate in Telenga bazar, Cuttack and the opposite party was serving under them in the factory. While so working opposite party is said to have met with a accident which disabled him from attending to his work with effect from 9-1-1961. After undergoing treatment when he wanted to join his duties, the petitioners refused to employ him any further. The opposite party therefore, made an application under Section 15 of the Act before the Additional District Magistrate, Cuttack, who is the appropriate authority appointed under Section 15 of the Act, claiming arrears of wages for the months of November and December, 1960 and 8 days of the month of January, 1961 at the rate of Rs. 55/- per month and alleging that it is a case of retrenchm...
Rughunarayan Rice Mills Vs. Commissioner of Income-tax, Bihar and Oris ...
Court: Orissa
Decided on: Aug-12-1969
Reported in: [1970]75ITR682(Orissa)
G. K. MISRA C. J., - The question of law referred to this court under section 256(1) of the Indian Income-tax Act, 1961, runs thus :'Whether, on the facts and circumstances of the case, the sum of Rs. 17,061 and Rs. 2,203 fell for deduction in the hands of the assessee in its assessment for the years 1958-59 and 1959-60 respectively ?'The facts appearing in the statement of the case may be noticed in brief. The assessee is a registered firm carrying on business in rice, paddy and paddy milling. The assessment years are 1958-59 and 1959-60. The corresponding accounting years are Diwali year ending on October 21, 1957 and November 10, 1958, respectively. The assessee, during the relevant accounting periods, entered into various agreements for supply of rice to its constituents at Calcutta. During this period, however, the rice could not be despatched due to restrictions imposed by the Government of Orissa on the movement of paddy and rice. The assessee, accordingly, made settlement with ...
Lokenath Panda Vs. Chairman, Paradeep Port Trust and anr.
Court: Orissa
Decided on: Aug-08-1969
Reported in: AIR1970Ori31; 35(1969)CLT1058
G.K. Misra, C.J.1. The petitioner is in service as an Assistant Engineer under the Paradip Port Trust. His main grievance 19 that the seniority list and the Roster have not been prepared and consequently his future chances of promotion are likely to be affected. A counter has been filed by the opposite parties accepting the position that the seniority list and the Roster have not been prepared.2-A. Under Regulation 11 (3) of the Paradip Port Employees (Recruitment, Seniority and Promotion) Regulations, 1967 (hereinafter to be referred to as the Regulations), direct recruits shall be ranked inter se in the order of merit in which they are placed at the examination or interview on the results of which they are recruited, the recruits of an earlier examination or interview being ranked senior to those of a later examination or interview. Regulation 12 prescribes maintenance of roster and says that a roster shall be maintained for each grade to determine whether a particular vacancy should...
Anil Chandra Mitra Vs. State of Orissa and anr.
Court: Orissa
Decided on: Aug-06-1969
Reported in: AIR1970Ori19; 35(1969)CLT1209
R.N. Misra, J. 1.The petitioner was recruited as a lower division assistant in the year 1940 in the establishment of the Revenue Commissioner of Orissa, and was confirmed in such post with effect from 1-3-48. Under Orissa Act 23 of 1951, a Board of Revenue for the State was constituted, and as would appear from the scheme of the said Statute, the Board created under the Act was a substitutefor the Revenue Commissioner, whichpost had been created under the Government of India (Constitution of Orissa) Order, 1936. The Board of Revenue and the Revenue Department of the State were amalgamated, and the petitioner was put as a Grade I assistant in the Revenue Department of the Orissa Secretariat.The Scheme set out under Orissa Act 23 of 1951 was altered by Orissa Act 18 of 1957, and a Single Member Board was constituted, and bulk of the functions hitherto exercised by the Board of Revenue was transferred to the three Revenue Divisional Commissioners of the Northern, Central and Southern Divi...
Sadananda Patnaik Vs. Vice Chancellor, Berhampur University and anr.
Court: Orissa
Decided on: Aug-06-1969
Reported in: AIR1970Ori63
R.N. Misra, J. 1. This is an application under Article 226 of the Constitution of India by a student of the Ramchandra Mardaraj Science College at Khallikote in the district of Ganjam, which is affiliated to the Berhampur University established under the Berhampur University Act of 1966. The petitioner appeared at the Pre-University (Arts) Examination of 1968. The said examination was held in the month of July and its results were published on 19-9-68. The petitioner's result, however, was not declared, but before the said date on 2-9-68 the petitioner was called upon by the Assistant Registrar of the University to show cause why action might not be taken against him for having taken recourse to unfair means in the Examination Hall. On 9-9-68 the petitioner submitted his explanation in which he denied all the allegations and imputed bias and mala fides against one Sri Prabhu Prasad Panigrahi, a Lecturer in Political Science of the College where the petitioner studied, and categorically...
Venilal Dwarkadas Mehta Vs. Commissioner of Income-tax.
Court: Orissa
Decided on: Aug-06-1969
Reported in: [1972]84ITR722(Orissa)
G. K. MISRA J. - The assessee filed revisions against the orders imposing penalty under section 46(1) of the Indian Income-tax Act, 1922, for non-payment of tax. These revisions were disposed of on January 30, 1964, under section 33A(2) without hearing the assessee. The assessee accordingly filed a review application asking for the hearing of the revisions in his presence. The review application was disposed of on November 23, 1964, after giving a hearing to the assessee on the question whether he was entitled to hearing in the revisions. The Commissioner of Income-tax, following Sugan Chand Saraogi v. Commissioner of Income-tax, held that the order to be passed under section 33A(2) is an administrative order and the assessee was not entitled to any hearing. This writ application has been filed under articles 226 and 227 of the Constitution for quashing the aforesaid orders passed on January 30, 1964, and November 23, 1964, refusing to give the assessee an opportunity of being heard in...
Balasore Municipality Vs. State of Orissa and ors.
Court: Orissa
Decided on: Aug-05-1969
Reported in: AIR1970Ori41
G.K. Misra, C.J.1. Opposite party No. 4 is the Head-clerk-cum-Accountant in Balasore Municipality. On 12-6-64 there was a quarrel between himself and a Municipal Sweeper. He requisitioned the services of the Police for protection. On 6-7-64 the Chairman of Balasore Municipality (petitioner) framed 8 charges against him in a disciplinary proceeding. Charge No. 3 was to the effect that opposite party No. 4 abused the Chairman by using insulting words. Charges 4 and 5 were that he showed insubordination to the Chairman. All the charges arise out of the incident of 12-6-64.On 15-7-64 the delinquent showed cause and pleaded not guilty. He clearly asserted that the Chairman was personally interested in the case and denied the charges of insulting the Chairman and insubordination and wanted that the enquiry should be made by some person other than the Chairman. He also filed an appeal before the State Government that the Chairman cannot be the Enquiry Officer. Initially, the Chairman granted ...
Jagojoti Bose and anr. Vs. Bararuchi Bose and ors.
Court: Orissa
Decided on: Aug-04-1969
Reported in: AIR1970Ori28; 35(1969)CLT1132
G.K. Misra, C.J. 1. The disputed property admittedly belonged to one Hari-charan Bose who died on 7-8-50. He had three sons : plaintiff, defendant No. 4 and defendant No. 5. On 10-10-46 he executed a will in respect of the disputed property in favour of defendant No. 4 and defendant No. 5. Thus he divested the plaintiff from inheritance under the Will. On 30-10-58 plaintiff filed T. S. No. 60 of 1958 for partition of his one-third interest in the disputed property. Defendants 4 and 5 filed a written statement on 25-2-59 claiming the entire property to themselves on the strength of the will.On 12-9-60, defendants 4 and 5 filed an application for Probate of the will which was registered as O. S. No. 28 of 1961 in the Court of the District Judge, Cuttack. On 28-6-61 a preliminary decree for partition was passed in favour of the plaintiff in T. S. No. 60 of 1958 hi the court of the Subordinate Judge, Cut-tack. On 28-11-62 Probate of the Will wag granted after contest by the plaintiff. On 1...
Gobind Ch. Panda Vs. Darsan Ch. Rout and ors.
Court: Orissa
Decided on: Aug-01-1969
Reported in: AIR1970Ori15; 35(1969)CLT1108
R.N. Misra, J.1. This is an application under Articles 226 and 227 of the Constitution asking for the issue of a writ of certiorari to quash the order passed by the Munsif of Balasore exercising the powers of an Election Commissioner under the provisions of the Orissa Pan-chayat Samiti and Zilla Parishads Act (No. 7 of 1960) (hereinafter referred to as the Act.)2. The petitioner and opposite parties 1, 2 and 3 were candidates in the contest for the office of the Chairman of the Khaira Panchayat Samiti in the district of Balasore. The election was held on 7-1-68. and the petitioner was declared elected as the Chairman. Opposite party No. 1 thereupon made an election petition before the Munsif of Balasore who is the Commissioner duly appointed under the aforesaid Act. and the said application came to be registered as Election Misc. Case No. 1 of 1968. The election was sought to be challenged on various grounds, and one of them material for our present purpose was that the petitioner had ...
- ‹ Prev
- 1
- Next ›