Orissa Court February 1970 Judgments
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State of Orissa Vs. Ramanath Panda
Court: Orissa
Decided on: Feb-12-1970
Reported in: [1971]27STC98(Orissa)
G.K. Misra, C.J. 1. These references relate to the quarters ending June, 1960, to December, 1961.The following questions have been referred to us:(1) whether under the facts and circumstances of he case, the Honourable Tribunal is correct in holding that in all cases where the dealer charged in the sale bills separately for the cost of paper, printing and binding, the cost of paper only should be taxed and not the full value charged. (2) Whether the mere mention of cost of paper, printing charges and binding separately in the bills by the dealer in respect of sale of printing materials to customers, entitled the dealer to claim that the amounts separately mentioned towards printing and binding cannot be included in the sale price of the materials. (3) Whether in a case where the contract was for sale of finished printed articles, and where the sale of finished printed articles was made by a dealer to customers, mere mention of the cost of paper, printing charges and binding charges sep...
Subhash Chandra Ghosh Vs. State of Orissa
Court: Orissa
Decided on: Feb-09-1970
Reported in: [1970]26STC211(Orissa)
G.K. Misra, C.J.1. The assessee carries on business in timber and has been assessed under Rule 12(6) of the Central Sales Tax (Orissa) Rules, 1957 (hereinafter referred to as the Orissa Rules) for the quarters ending 31st of March, 1959 to 30th of September, 1960. The facts leading to assessment under Rule 12(6) may be mentioned in short. On 20th of February, 1959, the assessee filed an application for registration under Section 7 of the Central Sales Tax Act, 1956 (hereinafter referred to as the Act). Section 7(1) of the Act says that every dealer liable to pay tax under that Act shall, within such time as may be prescribed for the purpose, make an application for registration under that Act to such authority in the appropriate State as the Central Government may, by general or special order, specify and every such application shall contain such particulars as may be prescribed. Rule 3 of the Central Sales Tax (Registration and Turnover) Rules, 1957 (hereinafter referred to as the Reg...
Dattaram Jagannath Vs. State of Orissa
Court: Orissa
Decided on: Feb-04-1970
Reported in: [1970]25STC505(Orissa)
G.K. Misra, C.J.1. The three questions referred to this court are as follows: 1. Whether the expression 'the order' in Form XVI under Rule 48 means and includes certified copy of the order. 2. Whether the principle enunicated in the decision of the High Court of Orissa regarding Bharat Sabaigrass Ltd. v. Collector of Commercial Taxes, Orissa [1952] 3 S.T.C. 453, applies to the facts and circumstances of the case.3. Whether provisions of Section 12 of the Limitation Act apply in case of appeal under Section 23 of the Orissa Sales Tax Act, 1947. 2. These references relate to quarters ending 30th of June, 1959, to 31st of March, 1962. The facts leading to these references may be stated in short. The order of assessment was passed on 31st of August, 1962. A copy of that order sent by the department was received by the dealer on 5th of October, 1962. The petitioner states that this order of assessment became missing on 31st of October, 1962. On 2nd of November, 1962, an application for cert...
State of Orissa Vs. Sri Jaikrishna Rathi
Court: Orissa
Decided on: Feb-04-1970
Reported in: [1970]26STC76(Orissa)
G.K. Misra, C.J.1. These references relate to quarters ending 31st December, 1959, to 31st December, 1962. Two questions have been referred. They are:(1) Whether in the facts and circumstances of the case handprinted mill-made saris on which a second processing is done through manual labour before they are marketed for sale, are mill-made cloth within the meaning of item No. 35 of Notification No. C.T.A. 56/57-32518-F dated 16th December, 1957 and exempt from sales tax.(2) Whether durries are carpets within the meaning of item No. 40 of Notification No. 33927 C.T.A. 130/57-F dated 30th December, 1957 and as such are taxable under the Orissa Sales Tax Act.The second question is covered by the decision of this court in State of Orissa v. Modi Stores. [1969] 24 S.T.C. 255. It is accordingly answered by saying that durries are 'carpets' within the meaning of item 40 of the notification dated 30th December, 1957 and, as such, are taxable.2. To answer the first question a reference is to be ...
Ramchandra Ramnivas Vs. State of Orissa
Court: Orissa
Decided on: Feb-03-1970
Reported in: [1970]25STC501(Orissa)
G.K. Misra, C.J.1. The question referred to this court under Section 24(1) of the Orissa Sales Tax Act runs thus:-Whether the Tribunal is justified in rejecting the books of account merely on the ground of low percentage of profit when the accounts otherwise have no defects ?The account books were rejected by the Assistant Commissioner of Sales Tax on three grounds :-(i) The dealer was never consistent in figures given in the returns and he had filed revised returns.(ii) Most of the purchases were not vouched for.(iii) The margin of profit shown in the account books was low compared with the purchase figures.The Sales Tax Tribunal rejected the first ground. It held that the mistakes in the returns were due to carelessness and the accounts were properly maintained. It also rejected the second ground. It however held that the account books were not genuine inasmuch as the margin of profit was rather low; it comes to less than 2 per cent.2. Mr. Mohanty for the dealer contends that the vie...
State of Orissa Vs. Harekrishna Das Madhavji and Co.
Court: Orissa
Decided on: Feb-03-1970
Reported in: [1970]25STC509(Orissa)
G.K. Misra, C.J.1. The relevant quarter ends with 30th of June, 1959. Facts are not disputed. Respondent is a jeweller of Cuttack City. He sold some gold ornaments for personal use. Those ornaments were either studded with ordinary stones or were engraved with mina or were mixtures of both. The original assessing authority came to the conclusion that the assessee is liable to be taxed under serial No. 67 of the Schedule to the Notification No. 33927F dated 30th of December, 1957. In the meantime. serial No. 67 has been repealed; but we are not concerned with that. The first and second appellate authorities however came to the conclusion that the ornaments were assessable to tax under serial No. 3F. Against the adverse orders of the first appellate authority, the State of Orissa filed an appeal. Having lost in appeal, a reference was sought under Section 24 of the Orissa Sales Tax Act. The learned Tribunal has made the reference and the following has been referred :Whether sale of gold ...
Muralimohan Prabhudayal Vs. State of Orissa
Court: Orissa
Decided on: Feb-03-1970
Reported in: [1970]26STC22(Orissa)
G.K. Misra, C.J.1. The two questions referred to this court for answer under Section 24(1) of the Orissa Sales Tax Act are as follows :(1) Whether the taxing officers are precluded from making a fair and reasonable guess about the rate of profit if the same is found to be low on a consideration of the local conditions though the accounts as maintained are found to be correct.(2) Whether in the facts and circumstances of the case the estimation of profit rate as made is justified or is arbitrary based on surmises and conjectures.2. The facts leading to this reference are clearly stated in the reference order. The quarter in respect of which the assessment has been made relates to the quarter ending with 31st December, 1958. The dealer is a wholesaler in grocery articles. He returned a profit at a rate of 4 per cent. in his account books. The assessing officer is of opinion that the normal profit in the locality in such business would be between 8 per cent. to 12 per cent. He accordingly...
Sinclair Murray and Company (Pvt.) Ltd. Vs. State of Orissa
Court: Orissa
Decided on: Feb-03-1970
Reported in: [1970]26STC451(Orissa)
G.K. Misra, C.J.1. The petitioner is a limited company having its headquarters at Calcutta. It was assessed to sales tax for the quarters ending 30th June, 1949, to 31st December, 1950. In this writ application the relevant period is the quarter ending 31st March, 1950. On 14th July, 1951, the assessment in respect of this quarter was made by the Sales Tax Officer. On 28th September, 1957, the revisional authority set aside the assessment order for the aforesaid quarter and directed revision of the assessment. He came to the conclusion that Article 286(1)(a) of the Constitution governed the period from 26th January, 1950, to 31st March, 1950. Accordingly he gave the following direction :The assessment for the quarter ending 31st March, 1950, should be revised levying sales tax on the sales effected by the petitioner up to and including 25th January, 1950 and exempting the sales effected from 26th January, 1950, to 31st March, 1950, which are covered by Article 286(1)(a) of the Constitu...
Mulsankar Ojha Vs. Bhagaban Misra and ors.
Court: Orissa
Decided on: Feb-03-1970
Reported in: 1971CriLJ442
ORDERB.K. Patra, J.1. The question involved in this revision petition is whether Under Section 197, Criminal P.C., sanction of the State Government is necessary for the prosecution of the opposite parties for offences Under Sections 448 and 352, Indian Penal Code alleged to have been committed by them. In March, 1958, Government granted a loan of Rs. 40,000/- to the petitioner under the Bihar and Orissa State Aid to Industries Act, 1923 on the condition that he would repay the same in twenty half-yearly installments, the first instilment being payable one year after the date of the receipt of the loan with interest as stipulated in the bond. In accordance with the terms of repayment, the petitioner repaid the instalments due on 30-3-1959, 30-9-59 and 31-3-1960-Rs. 6,000/- towards principal and Rs. 2,310/- towards interest As ha dafaultad to pay the instalments which subsequently fall due, the Director of Industries filed a certificate case on 16-2-62 in the court of the Certificate Off...
ShamsuddIn Akbar Khan and Co. Vs. State of Orissa
Court: Orissa
Decided on: Feb-02-1970
Reported in: [1970]26STC280(Orissa)
G.K. Misra, C.J.1. For the five quarters ending 31st December, 1957, 31st March, 1958, 30th June, 1958, 30th September, 1958 and 31st December, 1958, the petitioner was assessed to sales tax on containers of gudaku. There is no dispute that during this period gudaku was tax-free. The assessing authorities, however, taxed on the total turnover of the sale price of containers.2. The Sales Tax Tribunal has given an idea, based on materials on record, as to how gudaku is sold. It is sold both loose and in tin containers. The petitioner manufactures and sells gudaku. The containers are purchased from outside. The cost price of the containers is included in the cost price of the gudaku. On this an enquiry was made by the Tribunal and it recorded the following findings as being the admitted facts. They are :(i) The purchase price of the container is taken into consideration in fixing the sale price of the contained article, namely gudaku. Thus, admittedly the container is not made a free gift...
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