Orissa Court April 1973 Judgments
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State of Orissa Vs. Desraj Jagadish Prasad
Court: Orissa
Decided on: Apr-17-1973
Reported in: [1974]33STC576(Orissa)
R.N. Misra, J.1. At the assessee's instance, the Member, Additional Sales Tax Tribunal, Orissa, under Section 24(1) of the Orissa Sales Tax Act (hereinafter referred to as the Act) has referred the following questions for determination of this court:(i) Whether, in the facts and circumstances of the case, admission of fresh evidence by the Tribunal is according to law?(ii) Whether, in the facts and circumstances of the case, the Tribunal has come to the right conclusion?2. The assessee, an unregistered dealer in timber was assessed to sales tax under Section 12(5) of the Act for the quarters ending 30th September, 1958, and 31st December, 1958. In spite of notices served by the assessing officer, he failed to comply with the terms of such notices and, therefore, the assessment had been completed according to best of judgment after local enquiry.The assessee's appeal was disposed of by the first appellate authority without the assessee participting in the hearing of the appeal and the a...
Polaki Sri Rangam and Sons Vs. State of Orissa
Court: Orissa
Decided on: Apr-17-1973
Reported in: [1973]32STC549(Orissa)
R.N. Misra, J.1. By order dated 17th January, 1972, this court on an application made under Section 24(2)(b) of the Orissa Sales Tax Act (hereinafter referred to as the Act) by the assessee, called upon the Tribunal to make a statement of the case referring the following four questions for determination:(i) Whether the low margin of profit can be a reason for rejecting the books of account of a dealer under the Orissa Sales Tax Act ?(ii) Whether non-mention of the names and addresses in the cash bills will render the accounts of a dealer rejectable under the Sales Tax Act?(iii) Whether, in the facts and circumstances of the case, the authorities below were correct in holding that the transactions mentioned in the 16 slips were suppression of sales ?(iv) Whether it was necessary for the Tribunal to deal with and/ or give reasons in not considering the affidavits filed before it 2. The assessee is a firm carrying on business in kerosene oil, cement, petrol, tyres, batteries and automobil...
Adikanda Samal Vs. Madhabananda Naik
Court: Orissa
Decided on: Apr-17-1973
Reported in: 39(1973)CLT679; 1973CriLJ1735
ORDERK.B. Panda, J.1. Petitioner Adikanda Samal has been convicted under Section 498, IPC and sentenced to pay a fine of Rs. 200/- or in default to undergo S. I. for two months by Sri N. K. Patnaik, Magistrate, First Class, Bhadrak which has been confirmed by Sri S. N. Misra, Sessions Judge, Balasore.2. The complainant (P. W. 1) married Hemalata (C. W. 1) on 7-6-1969. At that time the complainant was about 22 years and Hemalata was 19 years old. The complainant is a student of Bhadrak College. He belongs to village Olakana which is about 3/4 miles from the village of his father-in-law Gopal Chandra Rout (D. W. 1). Complainant's grievance is that on 26-4-1970 the petitioner enticed his wife Hemalata and detained her with the purpose of having illicit intercourse with her.3. The defence of the petitioner in his examination under Section 342, CrIPC was a bare denial of the allegation with a suggestion that the witnesses were deposing against him due to party rivalry. However, various sugg...
State of Orissa Vs. Khagapati Majhi
Court: Orissa
Decided on: Apr-17-1973
Reported in: 1973CriLJ1699
ORDERS. Acharya, J.1. This is an appeal under Section 417(1), Criminal P. C. against the judgment of acquittal passed by the Sessions Judge, Koraput, in Sessions Case No. 43 of 1969 acquitting the accused, respondent herein, of the charge under Section 302, L P. C.2. The prosecution case in short is that in the night of 26/27-3-1969, the accused, who was in adulterous relationship with P. W. 6, the wife of Raghunath Behera, the deceased, was sharing the bed with P. W. 6 in the house of the deceased. At that time Raghunath returned to his house and tapped at the door asking his wife (P. W. 6) to open the same. P. W. 6 after opening the back door of the bed room in which she and the accused were sleeping, opened the front door enabling her husband to get inside the room. As the room was very dark, Raghunath asked P. W. 6 to light up a lamp. While P. W. 6 was in search of fire to light up the lamp, the accused, who was concealing himself in that room, picked up an axe and dealt a blow wit...
Banchhanidhi Das Vs. Bhanu Sahuani and ors.
Court: Orissa
Decided on: Apr-16-1973
Reported in: AIR1974Ori143
S.K. Ray, J. 1. This appeal arises out of a restitution proceeding under Section 144. Civil P. C. The facts leading to this proceeding are recounted herein-below. Sri Radhakanta Mahaprabhu, a deity represented by its trustee and Archak Banchhanidhi Das as plaintiff No. 1 and Banchhanidhi Das as plaintiff No. 2 instituted a suit for declaration that the second plaintiff's forefathers were the hereditary Archaks of the plaintiff No. 1 and that in due course of succession the hereditary Archakship has come to vest in the plaintiff No. 2. Further declaration was sought that the defendant No. 1 has no manner of right, title or interest in the deity's properties or in the institution. There was a recital in the plaint that plaintiff No. 2 was in possession of the deity's properties as such hereditary Archaks. Defendant No. 1. who mainly contested the suit put forward a defence that his father was the Dharmakarta and had endowed the lands to the deity and that plaintiff No. 2 was only a paid ...
Laxmidhar Panigrahi Vs. the State of Orissa and ors.
Court: Orissa
Decided on: Apr-12-1973
Reported in: AIR1974Ori127
R.N. Misra, J.1. Both these writ applications are petitions for certiorari. Several orders passed by the Revenue Officer, the appellate authority and the revisional authority under the Orissa Land Reforms Act are impugned in these writ petitions. The oetitioner in both the writ petitions is the same person but some of the opposite parties are different2. Opposite party No. 3 In O. J. C. 802/1970 and opposite parties 3 and 4 in O.J.C. 803 of 1970 separately applied to the Revenue Officer (opposite party No. 2 in both the writ petitions) for determination of their respective tenancv interests in the lands in question under the petitioner and the other opposite parties --Padma Dibya and Baidei Dei. The petitioner and his relations opposed the claim by saying that the applications before the Revenue Officer were made mala fide by persons who had no connection with the lands in question. Their possession as tenants was seriously disputed.3. The Revenue Officer held local enquiry on 25-12-19...
State of Orissa Vs. Chandra Kanta Moda
Court: Orissa
Decided on: Apr-12-1973
Reported in: [1974]33STC573(Orissa)
R.N. Misra, J.1. This is a reference made by the Member, Sales Tax Tribunal, under Section 24(1) of the Orissa Sales Tax Act (hereinafter referred to as the Act), of the following questions for our determination:(i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that it was incumbent on the department to specify the escapement in order to justify a proceeding under Section 12(8) of the Orissa Sales Tax Act?(ii) Whether, on the facts and in the circumstances of the case, onus is not on the opponent to prove that undated entries in the seized books of account relate to a particular period and not to another period?2. These are the relevant facts appearing on the record: The assessee is a registered dealer bearing registration No. CUI 3537 and started its business during the assessment year 1965-66 in aluminium utensils. It was assessed to sales tax for the year 1965-66. The assessment was reopened on the allegation that a part of its turnove...
Gandharba Misra Vs. Taramoni Dei and ors.
Court: Orissa
Decided on: Apr-11-1973
Reported in: AIR1974Ori73; 39(1973)CLT117
S.K. Ray, J.1. This is an application for grant of leave to appeal to the Supreme Court from the final order passed in O. J. C. No. 608 of 1971 = (Reported in (1973) 1 Cut WR 121) under Article 133(1) (a), (b) and (c) of the Constitution of India. Mr. R. Mohanty, the learned counsel for the applicant stated that he would not press this application under Clauses (a) and (b), conceding that the valuation test involved in those two clauses was not satisfied in the present case. He has confined this application to Clause (c).2. The petitioner had filed O. J. C. No. 608/71 for a writ of certiorari to quash the judgments of the House Rent Controller and of the A.D.M. (J), Cuttack, who heard the appeal from the decision of the House Rent Controller and confirmed it, whereby an order of eviction had been passed against him. The landlord's case was that he had let out his house to the petitioner under a tenancy agreement dated 6-8-65 on certain conditions, and the petitioner, in violation of th...
State Vs. Sheoprasad Satyanarayan
Court: Orissa
Decided on: Apr-10-1973
Reported in: [1973]32STC160(Orissa)
R.N. Misra, J.1. These are references made under Section 24(1) of the Orissa Sales Tax Act (hereinafter referred to as the Act) by the Member, Sales Tax Tribunal, of the following questions:(1) Whether on the facts and in the circumstances of the case, the Tribunal has been misdirected in disposing of the appeals following the earlier order of the Tribunal which is neither evidence on record nor has any value as a precedent ?(2) Whether in the facts and circumstances of the case, the Tribunal is right in holding that mill-made woollen blankets come under serial No. 33 of the schedule of tax-free goods ?2. The facts relevant for the purpose of answering these questions as appearing from the statement of the case are these : The assessee is a registered dealer carrying on business in cloth, grocery, etc., including blankets. The dealer was assessed for the years 1963-64 and 1964-65 to sales tax, but the assessing officer was satisfied that the turnover of the dealer relating to sale of w...
State of Orissa Vs. Durgadutta Moda
Court: Orissa
Decided on: Apr-10-1973
Reported in: 39(1973)CLT864; [1973]32STC98(Orissa)
R.N. Misra, J.1. This is a reference made under Section 24(1) of the Orissa Sales Tax Act (hereinafter referred to as the Act) by the Member, Sales Tax Tribunal, on the following two questions of law for determination of this court:(i) Whether on the facts and in the circumstances of the case, the Member is right in holding that a duty is cast on the revenue to fix the actual amount of escapement in a reassessment proceeding ?(ii) Whether on the facts and in the circumstances of the case, the Member is right in holding that assessment under Section 12(8) of the Orissa Sales Tax Act should be confined to the turnover escaped or under-assessed ?2. The assessee, a registered dealer under the Act, deals in aluminium goods. He had been assessed to sales tax under the Act for the year 1962-63. On a discovery of certain dealings of the assessee with other dealers, which had not come to light during the assessment proceedings, action was taken under Section 12(8) of the Act. In the accounts of...
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