Orissa Court March 1973 Judgments
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Khemchand Sharma Vs. Padmalochan Panda
Court: Orissa
Decided on: Mar-05-1973
Reported in: AIR1974Ori29; 39(1973)CLT435
ORDERS.K. Ray, J. 1. The opposite party instituted M. S. No. 43 of 1968 for recovery of Rs. 20,000/- from the petitioner. The suit was decreed and the petitioner preferred First Appeal No. 146 of 1970 from that decree to this Court. During pendency of this First Appeal, the opposite party, decree-holder filed Ex. Case No. 8 of 1970 for recovery of the decretal dues and costs. The petitioner prayed for stay of the execution of the decree in the First Appeal, and stay was granted subject to the condition that the petitioner deposited costs which the decree-holder was at liberty to withdraw on furnishing security. Accordingly, the petitioner deposited Rs. 2041.55 p. towards costs and the decree-holder opposite party withdrew the same on furnishing security. The First-Appeal was, ultimately, allowed and the case was remanded to the trial Court for fresh disposal according to law. The plaintiff-opposite party, thereupon filed an application for leave to appeal to the Supreme Court which was...
Rameswar Prasad Vs. Sales Tax Officer and anr.
Court: Orissa
Decided on: Mar-05-1973
Reported in: 39(1973)CLT706; [1973]32STC332(Orissa)
G.K. Misra, C.J.1. The facts are not in dispute. The petitioner was assessed to pay sales tax to the tune of Rs. 14,898-14 annas, Rs. 9,941-10 annas and Rs. 13,405-10 annas for the quarters ending 30th June, 1953, 31st March, 1954 and 30th June, 1954, respectively. He was directed by the competent sales tax authorities to pay the said sums into the Government treasury according to Section 9-B(3) of the Orissa Sales Tax Act as it stood prior to its amendment on 20th July, 1968, by the Orissa Sales Tax (Amendment) Act, 1968 (Orissa Act 15 of 1968), as directed in the notice of demand.The petitioner deposited the aforesaid sums in the treasury as directed. He then filed an application for refund of those amounts alleging that they were not collected as sales tax and the State was not entitled to retain the same. This application was rejected by the Sales Tax Officer. The petitioner took recourse to appeal and second appeal without any success as the question of constitutionality of Sectio...