Orissa Court April 1973 Judgments
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State Vs. Kanhiyalal Jain
Court: Orissa
Decided on: Apr-09-1973
Reported in: [1973]32STC21(Orissa)
R.N. Misra, J.1. These are four references made Under Section 24(1) of the Orissa Sales Tax Act (hereinafter referred to as 'the Act'), by the Additional Member, Orissa Sales Tax Tribunal, of the following questions for decision of this court:(1) Whether the expression 'period' in Section 12(8) can be construed in a restricted manner meaning a quarter or whether it means the relevant year for which the accounts are maintained by the assessee.(2) Whether in the facts and circumstances of the case, in view of the suppression detected during the quarter ending March, 1962, it is permissible to hold that there was an escapement of the turnover during that quarter only and not during other quarters covered by the relevant accounting year. 2. A resume of the facts relevant for determination of the questions referred to us as appearing from the statement of facts may now be given. The assessee is a registered dealer under the Orissa Sales Tax Act. It had been assessed to sales tax for the qua...
Union of India (Uoi) and ors. Vs. B. Kameswar Subudhi
Court: Orissa
Decided on: Apr-05-1973
Reported in: AIR1974Ori18
B.K. Patra, J. 1. This is an appeal by the defendants against a decision of the Additional Subordinate Judge, Berhampur decreeing against them the plaintiff-respondent's claim for damages for non-delivery of a consignment despatched through the appellant's railway. The respondent is merchant of Berhampur town. His case in short is this : He had purchased some art silk clothes worth Rs. 3,250.58 p. on 30-11-1960 in the open market at Bombay. He also purchased cloths worth Rs. 2,049.42 p. from M/s. Shah Tekchand Pratap Chand, General Merchants, Bombay. The plaintiff deposited the articles purchased by him in the open market with the firm of Tekchand with instructions to despatch the same along with the clothes purchased from the firm by Railways. Accordingly the entire consignment was despatched through the Railway by the firm of Tekchand on 5-12-1960 from Wadi Bandar to Berhampur Railway Station (Ganjam) under Parcel Way Bill No. A 256749 dated 5-12-1960. The plaintiff paid the price of...
Kuber Mohapatra and ors. Vs. Nilakantheswar Deb and ors.
Court: Orissa
Decided on: Apr-02-1973
Reported in: AIR1974Ori21; 39(1973)CLT720
S. Acharya, J.1. The defendants have preferred this second appeal against the decision of the Subordinate Judge, Nayagarh in T. A. No. 38/32 of 1968 reversing the decision of the Munsif. Nayagarh passed in O. S. No. 35/67.2. According to the plaintiffs, plaintiff No. 1 is the presiding public deity of village Chakradharprasad of which both the parties are the residents. Plaintiffs 2 to 5 have filed this suit under the provisions of Order 1, Rule 8, Civil P. C. representing the entire community of Jogis residing in Hata Sahi and Man-dap Sahi of village Chakradharprasad. The defendants have also been sued in their representative capacity representing the other villagers excepting the Jogi community of the village.According to the plaintiffs, plaintiff No. 1 is a public deity of the village and all the villagers including the Jogi community of the village have the right to worship the deity and to offer Bhog to it. They also have the right to have Darshan, worship, and offer Bhog when the...
Dilip Kumar Mohapatra Vs. Subhadra and ors.
Court: Orissa
Decided on: Apr-02-1973
Reported in: AIR1974Ori130
R.N. Misra, J.1. This is an appeal directed against the judgment of the learned Subordinate Judge at Balasore refusing to grant probate of a will (Exhibit 1) dated 7-3-1964 by one Maguni Charan Mohapatra in favour of the appellant.2. One Gangadhar Mohapatra had two sons -- Prafulla and Maguni. Prafulla is said to have been unheard of for many years. The appellant claims that Prafulla was serving in the Postal Department and was murdered while the respondents contend that he has remained unheard of for several vears. His wife Satyabhama and a son and a daughter -- Manoranjan and Bhaktilata respectively are the three respondents. It was claimed that Gangadhar and his two sons had separated. Maguni's wife developed illicit love with some other person and ultimately deserted Maguni and married that person. Maguni developed chronic stomach ailment, led a miserable life, was ill-treated by the members of the family including his father and out of disgust and disappointment he went out of the...
Harish Chandra Sahu and anr. Vs. Basant Kumar Sahu and ors.
Court: Orissa
Decided on: Apr-02-1973
Reported in: AIR1974Ori170; 39(1973)CLT672
B.K. Patra, J.1. This is an appeal against the judgment of the Subordinate Judge, Balasore dismissing an application filed by the appellants under Section 276 of the Indian Succession Act praying for granting to them probate of the Will dated 21-1-1961 alleged to have been executed in their favour by one Krushnamoni Sahu. Krushnamoni Sahu was the widow of one Kailas. Appellant No. 2 Snehalata is the daughter of Kailas and appellant No. 1 Harischandra is the husband of Snehalata. Kailas had a son Baidyanath who predeceased him. The Respondents are two sons and the daughter of Baidyanath. Krushnamoni died on 23-5-1962 in Balasore hospital. It is the case of the appellants that more than a year before her death she had executed the disputed Will Ext. 1 under which she had bequeathed her entire interest which she had described as 1/3rd in favour of the appellants. Admittedly, no disposition was made in favour of the respondents. . The respondents in their written statement contended that t...
Narayan Chandra Bhanja Birabar Jagadev Vs. State of Orissa
Court: Orissa
Decided on: Apr-02-1973
Reported in: AIR1974Ori152; 39(1973)CLT764
S.K. Ray, J.1. The plaintiff is the appellant having lost his suit in both the Courts below. 2. The suit was for a declaration that the entries in respect of the suit properties in Anabadi Khata Nos. 479, 480 in Gar Haladia and No. 967 in mouza Kuaput are null and void and for correction of the record of rights by recording the plaintiff as sthitiban raivat in respect of the same. 3. At the time of hearing of this Second Appeal Mr. Patnaik. Additional Government Advocate for the State raised a plea of non-maintainability of the suit on the ground that Section 80, Civil P. C. has not been complied with, namely, the plaint did not contain a statement that a notice under Section 80, Civil P. C. has been served. Thereupon, Mr. Pal filed an application for amendment of the plaint by inserting a clause stating that notice under Section 80, Civil P. C. against the defendant acting through its officer has been issued and delivered to the defendant as prescribed under Section 80. Civil P. C. Af...
State of Orissa Vs. Rabindranath Dalai and anr.
Court: Orissa
Decided on: Apr-02-1973
Reported in: 1973CriLJ1686
ORDERR.N. Misra, J.1. This appeal has been filed by the State of Orissa under Section 417(1), Criminal P. C. against the judgment of acquittal of the respondents who were charged of offences punishable under Sections 302/34 and 324 of the Indian Penal Code passed by the learned Additional Sessions Judge, Baripada.2. Rathia and Dukhu (respondent No. 2) were close relations, Dukhu being Rathia's father's brother's son. Rathia's widow, Gurubari (P. W. 10) sold about 3 mans of land for the consideration of Rupees 800/- to Rabi, the respondent No. 1, on 14-10-1960, by a registered sale deed (Ext. B). The prosecution alleged that no consideration had been paid for the sale and on 9-11-1962, P. W. 10 cancelled that deed of sale. Although the Investigating Officer (P. W. 21) is said to have seized this deed of cancellation, it has not been produced. Gurubari claimed to have remained in possession throughout and under a sale deed dated 1-6-1967, the deceased Kunar Majhi claimed to have purchase...
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