Orissa Court July 1970 Judgments
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K.C. Nanda Vs. Certificate Officer
Court: Orissa
Decided on: Jul-20-1970
Reported in: 1971CriLJ742
ORDERS.K. Ray, J.1. This is an application for quashing proceedings of the Certificate Officer of Boudh in Certificate Case No. III-8/65 in which bv order dated 10-4-67 the said Certificate Officer has found | the petitioner to be liable to be committed Under Section 478 Cr.PC for an offence Under Section 228 IPC. and that he has also committed contempt of court by casting aspersions on the Certificate Officer to his integrity and judiciousness.2. The background of this proceeding may be briefly stated. The petitioner is the Commercial Tax Officer. Ganjam II Circle, Bhanianagar. He assessed one Bhagaban Panda of Bhagiabahal to sales tax in exercise of his powers as Sales Tax Officer under the provisions of the Orissa Sales Tax Act of 1947. The assessee having defaulted to pay the tax, recourse was taken to certificate procedure under the Orissa Public Demands Recovery Act for realisation of the same. The requisition was sent Under Section 4 of the Orissa Public Demands Recovery Act of ...
Kanhu Charan Prusty Vs. Sarat Kumar Mohapatra and anr.
Court: Orissa
Decided on: Jul-14-1970
Reported in: 1971CriLJ740
ORDERR.N. Misra, J.1. The complainant in Case No. I. C. C. 8 of 1966 on the file of the Sub-divisional Magistrate, Bolangir is the petitioner. The opposite party No. 1 is a Sub-Inspector of Police. After the evidence in the said case was taken, bv the order dated 30-9-69 the learned S. D. M. committed the opposite party No. 1 to stand his trial in the Court of Sessions for offence punishable Under Sections 218. 403. 504 and 323 I, P.C. On the basis of the said commitment proceeding Sessions Case No. 6/B of 1969 was registered. The learned Sessions Judge transferred the said case to the file of the Assistant Sessions Judge of Bolangir by his order dated 27-10-69. This case was re registered as Sessions Case No. 11/6/B of 1969. On 5-1-70, the accused appeared. The Assistant Public Prosecutor appeared for the State and the Public Prosecutor for the accused. The case continued thereafter and the prosecution was being represented by the Assistant Public Prosecutor and the accused by the Pub...
The Berhampur Silk Weavers Co-operative Society Ltd. Vs. the State of ...
Court: Orissa
Decided on: Jul-08-1970
Reported in: [1972]29STC359(Orissa)
B.K. Patra, J. 1. In all these references, the following question has been referred to this court under Section 24(1) of the Orissa Sales Tax Act, 1947, by the Member, Sales Tax Tribunal:Whether on the facts and circumstances of the case, the petitioner-society is a 'dealer' within the meaning of Section 2(c) of the Orissa Sales Tax Act, 1947, liable to be assessed to sales tax for the quarter in question ?2. M/s. Berhampur Silk Weavers Co-operative Society Limited, which is the assessee herein, is a society registered under the Orissa Co-operative Societies Act, 1951. It consists of weaver members and deals in silk and tussore goods and is governed by its registered bye-laws. Bye-law 4 which deals with the objects of the society so far as is relevant may be quoted.Bye-law 4.-The object of the society is the development of handloom silk industry and the improvement of the economic condition of the weavers residing in the area of operation. For the purpose of attaining this object, it s...
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