Orissa Court March 1970 Judgments
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Bherodhan Jethmal (Private) Ltd. Vs. State of Orissa
Court: Orissa
Decided on: Mar-10-1970
Reported in: [1970]26STC536(Orissa)
G.K. Misra, C.J.1. The questions referred to this court by the Tribunal under Section 24(1) of the Orissa Sales Tax Act are as follows:(A) Whether on the facts and circumstances of the case the Tribunal is justified in making an estimate of suppression beyond what was alleged to have been actually found by the officers of the department that is Rs. 14,11,354.67 for all the quarters from 31st March, 1960 to 31st March, 1962.(B) Whether the conclusion arrived at by the Tribunal is inconsistent with his finding in second appeal and, if so, is it liable to be set aside.2. The facts relevant to these questions may be stated in short. The petitioner is the owner of a rice mill at Jaleswar in the district of Balasore. The sales tax department raided the business premises of the petitioner and seized certain secreted accounts. It was found from those accounts that the suppression during the relevant nine quarters ending 31st March, 1960 to 31st March, 1962, amounted to Rs. 14,11,354.67. The Sa...
Vijaya Lakshmi Stores Vs. State of Orissa
Court: Orissa
Decided on: Mar-10-1970
Reported in: [1970]26STC509(Orissa)
G.K. Misra, C.J.1. The question referred to this court under Section 24(1) of the Orissa Sales Tax Act, 1947, runs thus :-Whether on the facts and circumstances of the case, the non-acceptance of the duplicate declaration form 'C' by the first appellate authority in respect of the goods worth Rs. 10,496.80 and thereby denying the concessional rate of tax under Section 8(1)(b) of the Central Sales Tax Act, is justified.2. The assessment relates to the quarter ending 31st March, 1962. The dealer took time before the assessing officer for production of declaration in form 'C' on the ground that the original, being defective, had been returned to the purchasing dealer for being sent back after correction and that it was not received by the time the assessment was completed on 30th September, 1963. The Sales Tax Officer accordingly did not allow the concessional rate at 1 per cent. but made the assessment at 7 per cent. Under Section 8(2)(b) of the Central Sales Tax Act. Before the first ap...
Simhadri Narasingh Prusty and ors. Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Mar-05-1970
Reported in: [1971]79ITR219(Orissa)
G.K. Mishra, C.J.1. The question referred to this court by the Income-tax Appellate Tribunal, under Section 256(1) of the Income-tax Act, 1961, runs thus:' Whether, on the facts and circumstances of the case, the assessee-firm is entitled to registration '2. In the reference order, the Tribunal has clearly stated the facts out of which the reference arises. Those facts may be stated, in order to appreciate the point in issue. Simhadri Narasingh Prusty and Chinnam Judhistir Patro constituted a partnership business. They carried on business from 1948-49 onwards. It had been granted registration under the Indian Income-tax Act, 1922, up to and including the assessment year 1959-60 Judhistir Patro was a partner in this firm representing a Hindu undivided family consisting of himself and his sons. On January 6, 1959, there was a partition in the family and the share of Judhistir Patro in the firm was allotted to his minor son, Budhibaman Patro. The partition was effected by a registered dee...
Shri Kanhu Charan Das Vs. the State of Orissa and Two ors.
Court: Orissa
Decided on: Mar-04-1970
Reported in: [1971]27STC571(Orissa)
G.K. Misra, C.J. 1. The petitioner is a contractor during the period 30th June, 1963, to 31st December, 1964. He entered into a contract with the State of Orissa for construction of dual carriage way from Cuttack to Kujang. The petitioner's case is that the agreement under which he worked was of a composite character for the construction of road. There was no separate agreement for sale of materials and accordingly he is not liable to pay sales tax on the construction work. The Sales Tax Officer assessed the petitioner in respect of the movable goods supplied in connection with the construction of the road. This writ application has been filed for quashing the aforesaid assessment orders as no tax is payable. 2. We have gone through the agreement under which the petitioner worked. The name of the work is construction of dual carriage way between Cuttack (O.M.P. junction) to Kujang. The estimated cost is Rs. 7,32,857. As usual in the tender for works the different works to be done have ...
Belpahar Refractories Ltd. Vs. State of Orissa and anr.
Court: Orissa
Decided on: Mar-03-1970
Reported in: [1970]26STC567(Orissa)
G.K. Misra, C.J.1. The petitioner is the Belpahar Refractories Ltd., having its place of business at Belpahar in the district of Sambalpur in Orissa. It is a registered dealer under the Central Sales Tax Act, 1956 (hereinafter to be referred to as the Act). During the quarter ending 31st March, 1960, various transactions of sale were effected in respect of which three declarations in form 'C' were given. The sales were made to the Tata Iron and Steel Company Ltd. in Bihar. One of the declarations was given on 18th March, 1960 and this declaration was filed along with the return and was accepted by the Sales Tax Officer. The subject-matter of this declaration is no longer in controversy. Two other declarations were filed on 13th August, I960,' and 26th March, 1963, but they were not attached to the returns. The Appellate Assistant Commissioner accepted the declaration dated 26th March, 1963.The only declaration which is in controversy is the declaration dated 13th August, 1960, in respe...
Bhagawan Store Vs. Commissioner of Sales Tax and anr.
Court: Orissa
Decided on: Mar-03-1970
Reported in: [1971]27STC287(Orissa)
G.K. Misra, C.J. 1. Mr. Mohanty at the opening of the case made it absolutely clear that in this writ application he does not challenge the order refusing to give stay, or any order of assessment which will be gone into by the appropriate authorities.2. The only point canvassed in this writ application is that the amendment introduced into Rule 27(3) of the Orissa Sales Tax Rules, 1947, on 26th of March, 1963, by Notification No. 10751-F. is ultra vires Section 5(2)(A)(d)(i) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the Act). To appreciate this contention, these two provisions may be extracted. Section 5(2)(A)(d)(i), as it stood during the relevant period, is :5. (2)(A) In this Act the expression 'taxable turnover' means that part of a dealer's gross turnover during any period which remains after deducting therefrom:(d)(i) purchases from a registered dealer of goods declared by the State Government under Section 3-B.Section 3-B enumerates goods liable to purchase ta...
Belpahar Refractories Ltd. Vs. State of Orissa
Court: Orissa
Decided on: Mar-03-1970
Reported in: [1971]28STC720(Orissa)
G.K. Misra, C.J. 1. The, following questions have been referred to this, court under Section 24 (1) of the Orissa Sales Tax Act :--(1) Whether declaration forms could be rejected only because the written purchase order came into existence after the supplies, even though the supplies were made under an oral contract which was subsequently reduced to writing after the supplies had taken place and was described as the confirmatory purchase order in the declarations submitted ?(2) (a) Whether the delay in filing second appeal can be condoned and the appeal admitted without giving notice to the respondent in the matter ?(b) Whether the respondent who had no notice about the condonation of the delay can raise objection to the condonation of the delay at the time of hearing of the appeal ?2. The first question is covered by our decision in S. J. C. Nos. 113 of 1965 and O. J. C. No. 452 of 1969 disposed of on 3rd March, 1970 since reported as Belpahar Refractories Ltd. v State of Orissa and An...
Motilal Sanwarmal Vs. State of Orissa
Court: Orissa
Decided on: Mar-02-1970
Reported in: [1971]28STC718(Orissa)
G.K. Misra, C.J. 1. Matrumal and Motilal are members of a Hindu undivided family. As H. U. F. they carried on business under the name and style of Matrumal Modi. On 28th June, 1961, there was a disruption of the joint status as evidenced by a registered partition deed. The business was allotted to Motilal. On 2nd March, 1963, Motilal was assessed for the quarter ending 30th June, 1959, under Section 12(5) of the Orissa Sales Tax Act. The assessment was made under Section 19(3) which runs thus: 19. (3) If any business carried on by a firm, Hindu undivided family or an association of persons has been discontinued or dissolved, every person who was at the time of such discontinuance or dissolution, a partner of such firm or member of a Hindu undivided family or such association shall, in respect of the turnover of the firm, Hindu undivided family or association be jointly and severally liable to assessment under Section 12 and for the amount of tax payable and all the provisions of the Ac...
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