Orissa Court August 1971 Judgments
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Chinari Arju Patra Vs. Sadi Ramamohan Ray and ors.
Court: Orissa
Decided on: Aug-31-1971
Reported in: AIR1972Ori108; 37(1971)CLT1012
G.K. Misra, C.J.1. The undisputed facts of the case may be stated in brief. By a notice (Annexure 'A') dated 1st March, 1969, the first meeting of the newly elected councillors of the Notified Area Council. Surada (hereinafter to be referred to as the Council) was held on 8th March, 1969 at 3 p. m. in the council office to hold the election of Chairman and Vice-Chairman from amongst the newly elected members. The Additional District Magistrate, Ganjam, Miss R. C. Amal, I. A. S. (opposite party No. 2) presided over the meeting being delegated with powers under Section 3 (16) of the Orissa Municipal Act, 1950 (hereinafter to be referred to as the Act). The President called for nomination for the office of Chairman, The petitioner and Opposite Party No. 1 were the only two contesting candidates. All the 12 members of the Council were present The two candidates did not vote. The remaining 10 members voted by secret ballot. Each of them got five votes. As there was equality of votes, on the...
Commissioner of Income-tax Vs. Bijoy Kumar Das
Court: Orissa
Decided on: Aug-25-1971
Reported in: [1972]84ITR351(Orissa)
G.K. Misra, C.J.1. The following question has been referred by the Income-tax Appellate Tribunal (hereinafter to be referred to as 'the Tribunal') under Section 66(1) of the Indian Income-tax Act, 1922 (11 of 1922) (hereinafter to be referred to as 'the Act'):'Whether, on the facts and circumstances of the case, the inclusion of the amount of sales tax debited by the assessee to the purchase account and in view of the admission made by the assessee regarding the true nature of the sum of Rs. 18,592, the Tribunal was justified in not considering the amounts as part of the sale proceeds ?'2. The question has not been properly expressed to bring out the controversy in issue as would be indicated hereafter.3. Facts have been very clearly put in the statement of the case drawn up by the Tribunal. They may be stated in short.4. The assessee is an individual and during the relevant period was an unregistered dealer. The assessment year is 1959-60, for the accounting year ending with March 31,...
State of Orissa Vs. Member, Sales Tax Tribunal and anr.
Court: Orissa
Decided on: Aug-19-1971
Reported in: 37(1971)CLT897; [1971]28STC652(Orissa)
G.K. Misra, C.J. 1. Opposite party No. 2 was assessed to sales tax. It preferred appeals against the orders of assessment before the Commissioner of Sales Tax. The appeals were dismissed. Second appeals were preferred before the Sales Tax Tribunal. During the pendency of the second appeals the Tribunal granted an interim stay on 30th March, 1970. The writ application was filed on 2nd April, 1970, challenging the jurisdiction of the Tribunal to grant stay during the pendency of the second appeal.2. The only point for consideration is whether the Tribunal has the power to grant stay.3. By the Orissa Sales Tax (Amendment) Act, 1954 (Orissa Act 1 of 1955) (hereinafter to be referred to as the 1955 Act), a Sales Tax Tribunal was constituted. Section 3-B dealt with the constitution of the Tribunal and its powers and functions. By Section 9 of that Act, Section 23(3) of the Orissa Sales Tax Act, 1947 (Orissa Act 14 of 1947) (hereinafter to be referred to as the 1947 Act) was substituted. In S...
Panchanana Naik Vs. Baliarsingh Naik and ors.
Court: Orissa
Decided on: Aug-12-1971
Reported in: AIR1972Ori85
G.K. Misra, C.J. 1. This appeal arises out of a suit for partition. Baliarsingh (defendant No. 1) has three sons, namely, Panchanan (plaintiff), Mahadeb (defendant No. 2) and Biranchinarayan (defendant No. 3). Plaintiff claimed one-fourth share of the immoveable properties and also Jyesthansa of one-tenth of the total property. Defendant No. 1 stated in the written statement that the family had certain loans one-fourth of which was payable by the plaintiff. He also gave a list of the moveables that were in possession of the plaintiff. After deducting one-fourth of the value thereof, he claimed a three-fourth share in the moveables for himself and defendants 2 and 3.2. The learned Subordinate Judge decreed the plaintiff's suit in part who was given a relief for partition of one-fourth interest in the total property His claim for Jyesthansa was rejected. Plaintiff was directed to pay one-fourth of some of the loans accepted by the learned Subordinate Judge and three-fourth of the value o...
Collector Vs. Brahmananda Naik and ors.
Court: Orissa
Decided on: Aug-11-1971
Reported in: AIR1972Ori87
R.N. Misra, J.1. The Collector of Cuttack is in appeal against the determination of compensation, upon a reference under Section 18 of the Land Acquisition Act, by the learned Subordinate Judge. Jaipur.2. 1.91 acres of agricultural land were notified under Section 4 of the Land Acquisition Act of 1894 (hereinafter referred to as the Act) for acquisition on 3-7-1962. The Land Acquisition Officer awarded compensation of Rs. 1910/- for the land apart from solatium under Section 23(2) of the Act and damages of Rs. 188/-. The claimants were not satisfied with the amount of compensation and the dispute was referred to the Court. The learned Subordinate Judge has determined the compensation at Rs. 1750/-per acre. He has sustained the award of damage.3. In appeal two contentions are raised. Firstly it is stated that the valuation determined by the court is excessive. It is next contended that no interest is payable under the provisions of Section 28 of the Act on the solatium.4. The award of t...
Bhima Padhan Vs. Paramananda Sethi
Court: Orissa
Decided on: Aug-10-1971
Reported in: 37(1971)CLT1040; 1972CriLJ820
ORDERR.N. Misra, J.1. This revision application under Section 439 Cr. P. C. is directed against the judgment of acquittal in a sessions trial by which the learned Sessions Judge of Bolangir-Kalahandi acquitted the opposite party of an offence punishable under Section 302 I. P. C. The informant is the petitioner. In spite of notice the opposite party has not entered appearance.2. There were some litigations pending between Harischandra Pradhan (deceased) and the opposite Party over unauthorised cultivation of Gochar lands by the opposite party. The deceased and the opposite party belonged to two different but neighbouring villages. The opposite party is a washerman by profession. On 26-8-68. the opposite party had come to the village of the deceased to the house of one Danara Biswal. At that time P. W. 7 Barbu. a nephew of the deceased, was returning from his field. Near the house of Danara, P. W. 7 and the accused met each other. The accused accosted by questioning P. W. 7 as to why he...
Sudarsan SwaIn and ors. Vs. Jagannath Routh and ors.
Court: Orissa
Decided on: Aug-02-1971
Reported in: AIR1972Ori112; 37(1971)CLT1033
R.N. Misra, J.1. This appeal is by the defendants 1 to 4 against the confirming decision of the learned Additional Subordinate Judge of Cuttack. The plaintiff sued for title, possession and recovery of damages.2. The defendants 6 and 7 were the landlords. The defendant No. 1 was their Khamaroi. The disputed land belonged to the defendant No. 1. As the defendants 6 and 7 were in need of a homestead for their own Khamar the defendant No. 1 gave the disputed property to them for the said purpose about 30 years prior to the litigation. The father of the defendants 6 and 7 made certain, alterations to the standing structure and used the same as their Khamar. On 19-11-1959, the defendant No. 1 sold the property to the defendants 6 and 7 (Ext. 1) for a consideration of Rs. 1000/-. Under an amicable division the disputed portion of the property fell to the share of the defendant No. 6 and he sold 6 decimals out of it with the standing structure to the plaintiffs on 9-5-1960 under a registered ...
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