Orissa Court May 1973 Judgments
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State of Orissa Vs. Atmaram Prahalad Roy
Court: Orissa
Decided on: May-15-1973
Reported in: [1973]32STC218(Orissa)
R.N. Misra, J. 1. The Member, Sales Tax Tribunal of Orissa, has referred the following questions under Section 24(1) of the Orissa. Sales Tax Act (hereinafter referred to as the Act) for our determination :(1) Whether in the facts and circumstances of the case, the dealer is entitled to exemption of Central sales tax on the turnover of sales on the purchase of which tax has been levied inside the State Would it make any difference if the purchase tax had not been paid by the dealer but by his vendor who was the first purchaser (2) Whether in the facts and circumstances of the case, the Tribunal was right in allowing the exemption claimed and reducing the assessment to returned figure and thereby accepting the return of the dealer?2. The assessee is a registered dealer under the Central Sales Tax Act (hereinafter referred to as the Central Act) bearing No. GAC-I-5-45 and deals in mahua seeds as one of the items of trade. Mahua seeds are declared goods under the Central Act. During 1967-...
Tarachand Koyal Vs. Maheswar Choudhury
Court: Orissa
Decided on: May-11-1973
Reported in: [1974]96ITR133(Orissa)
R.N. Misra, J.1. The plaintiff-opposite party has sued for recovery of arrears of rent and other ancillary relief's against the defendant-petitioner. In the suit an application was made to call for the assessment-records including the trading account, profit and loss statements, balance-sheets, etc., of the defendant from the Income-tax Officer for the assessment years 1954-55 to 1964-65 and for certain reports relating to registration records of the defendant and some other concerns. The defendant objected to the prayer for production of accounts on the ground that both under the Income-tax Act as also under the Orissa Sales Tax Act, there is a bar against the disclosure of information and as such the court was not competent to issue orders calling for the records.2. The learned trial judge has rejected the application so far as the sales tax documents are concerned. That matter has become final since the plaintiff has not moved against that order. The learned trial judge has, however...
Linga Mallik Vs. Ajodhya Mallikani and anr.
Court: Orissa
Decided on: May-10-1973
Reported in: AIR1974Ori107
B.K. Patra, J.1. This is an appeal by the defendant against a confirming judgment of the Additional Subordinate Judge, Bolangir. One Ganda Mallik since deceased was the admitted owner of the suit land and he died leaving behind him his wife Badani (defendant No. 2) and two sons Satya and Linga. The plaintiff Ajodhya Mallikani claims to be the married second wife of Satya. Her case is that after the death of Ganda, his widow and his two sons continued to remain in joint mess and in such state of jointness Satya died. She. therefore, filed a suit for partition of the disputed lands measuring 7.999 acres into three equal shares and for allotment of one such share to her. The defendants pleaded inter alia that the plaintiff is not the wife of Satya; that Ganda Mallik and his sons had partitioned the joint family properties and were in possession of their respective shares therein; that Tilottama the first wife of late Satya Mallik instituted TitleSuit No. 18 of 1954 claiming maintenance ag...
Raghunath Mahanty and ors. Vs. State of Orissa and ors.
Court: Orissa
Decided on: May-07-1973
Reported in: AIR1974Ori37
R.N. Misra, J.1. These are twenty applications under Article 226 of the Constitution, at the instance of different landlords most of which are Deities impugning the provision contained in Section 4 (9) of the Orissa Land Reforms Act of 1960 (hereinafter called the Act) as ultra vires the Constitution and for a direction that the said provision cannot be effectively worked out until the manner by rules is prescribed. Other contentions have also been raised with which we shall deal in due course. As common questions have been raised and at the desire of the different counsel only one set of arguments has mainly been advanced on both sides, we propose to dispose of all the writ applications by a common judgment. It is not necessary to deal individually with the facts of each of the writ petitions. It is sufficient to indicate broadly the questions of law raised before us and the contentions from both sides relating to that. According to the petitioners Section 4 (9) of the Act cannot be g...
B.L. Choudhury and Sons Vs. State of Orissa
Court: Orissa
Decided on: May-07-1973
Reported in: [1973]32STC271(Orissa)
R.N. Misra, J.1. The Member, Sales Tax Tribunal, Orissa, has referred the following question under Section 24(1) of the Orissa Sales Tax Act for our determination :Whether on the facts and in the circumstances of the case, the Tribunal was correct in finding that there is a sale in the course of inter-State trade in respect of the sales to the Joint Director of Food, liable to Central sales tax ?The assessee is a licensee under the Orissa Rice Procurement (Levy) Order, 1964 (hereinafter referred to as the Order) Qua licensee, he sold 3,965 bags of rice valued at Rs. 2,43,780.00 to the Joint Director of Food and despatched the same to different places in West Bengal as per directions of the purchaser. When the Sales Tax Officer proceeded to assess him, the assessee raised the contention that the despatches were under the provisions of the Orissa Rice Procurement (Levy) Order, 1964. He was obliged to sell 50 per cent of his purchases under Clause 3 of the Order. There was thus no sale an...
State of Orissa Vs. Divisional Forest Officer, Karanjia Division and o ...
Court: Orissa
Decided on: May-07-1973
Reported in: [1973]32STC487(Orissa)
R.N. Misra, J.1. In S.J.C. Nos. 118 and 119 of 1971 and 179 to 182 of 1971, only one question has been referred for determination of this court, namely:Whether, on the facts and in the circumstances of case, it is correct for the Tribunal to hold that the assessee does not become a 'dealer' under the Central Sales Tax Act ?In the remaining cases, over and above the aforesaid question, one more question has been referred, namely :Whether, in the facts and circumstances of the case, the Tribunal is right in holding that the assessee-opponent is not a 'dealer' in the face of the 'D' form declaration obtained from the railway to claim concessional rate of tax in inter-State transactions.2. The relevant facts for answering the questions referred to us, which we have collected from the statement of facts in several of these cases and a judgment delivered by this court, in a connected writ petition, are these : For the purposes of maintaining the railway track, Indian Railways required sleepe...
State of Orissa Vs. Janata Medical Hall
Court: Orissa
Decided on: May-04-1973
Reported in: [1974]33STC88(Orissa)
R.N. Misra, J.1. This is a reference made to this court pursuant to a direction issued on 2nd February, 1971, in exercise of the powers vested in this court under Section 24(2)(b) of the Orissa Sales Tax Act (hereinafter called the Act). The question that has been referred is as follows:Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the dealer who purchases acids and chemicals free of sales tax on the strength of his registration certificate and by giving declarations to the selling registered dealers that these goods were intended for resale, has not violated those declarations when he used these acids and chemicals in preparation of mixtures for sale and has no liability to pay tax in accordance with the proviso to Section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947?2. The assessee is a registered dealer and sells allopathic patent medicines and mixtures. The assessing officer while examining its books of account found that it h...
Goswami Press Vs. State of Orissa
Court: Orissa
Decided on: May-03-1973
Reported in: 39(1973)CLT780; [1973]32STC479(Orissa)
R.N. Misra, J.1. By order dated 9th November, 1970, made under Section 24(3) of the Orissa Sales Tax Act, 1947 (hereinafter called the Act), this court called upon the Sales Tax Tribunal to refer the following two questions for determination of this court :(1) Whether in the facts and circumstances of the case, there has been any contravention of the proviso to Section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act and whether the petitioner is liable to pay again tax on the value of the paper sold ?(2) Whether the tax demanded does not amount to double taxation hit by Section 8 of the Orissa Sales Tax Act?2. As directed the Tribunal forwarded a statement of facts dated 8th February, 1971. When the case came up for hearing before us on 14th August, 1972, the statement of facts was found to be inadequate and appeared to be too bald and cryptic. Accordingly, we called for a supplementary statement which has in the meantime been received. In fact, as indicated by us in our order dated 14th Au...
Silla Chandrasekharam Vs. Rahas Mahapatrani and anr.
Court: Orissa
Decided on: May-02-1973
Reported in: AIR1974Ori13
S.K. Ray, J.1. This first appeal has been filed by defendant No 1. It arises out of T. S. No. 33 of 1964 which was filed by the plaintiffs-respondents for a declaration that the defendants 1 and 2 have no right title or interest in suit 'A' schedule property, that the judgment of the. Supreme Court in 3 C A. No. 398 of 1962 is not binding on them and does not affect their interest in 'A' Schedule property and that the decree obtained by defendant No. 1 in T. S. No. 59 of 1953 is not executable against them.Defendant No. I is also the appellant in M. A. No, 207/69. He obtained a decree for specific performance of contract in T. S. No. 59 of 1953 (T. S. No. 11 of 1952 S. J. C.) against defendant No. 2 and executed the same in Ex. Case No.78 of 1966 in the Court of the Subordinate Judge. Berhampur The plaintiff-respondents filed an application under Sections 47 and 151. C. P. G, objecting to the executability of the decree against them and their interest in the Schedule 'A' Property. That...
National Press Vs. State of Orissa
Court: Orissa
Decided on: May-02-1973
Reported in: [1973]32STC341(Orissa)
R.N. Misra, J.1. These references have been made by the Member, Additional Sales Tax Tribunal, Orissa, under Section 24(1) of the Orissa Sales Tax Act (hereinafter called the Act) referring the following questions for determination of this court:(1) Whether, on the facts and in the circumstances of the case, transactions made by M/s. National Press owned and managed by the All Orissa Primary Teachers' Federation are commercial in nature and as such liable to be taxed under the Orissa Sales Tax Act ?(2) Whether in view of the aims and objects of the All Orissa Primary Teachers' Federation, the petitioner can be said to be carrying on business within the meaning of Section 2(c) of the Orissa Sales Tax Act?2. The following are the relevant facts and features appearing in the statement of facts drawn up by the Tribunal. The All Orissa Primary Teachers' Federation (hereinafter called the Federation) is an association registered under the Societies Registration Act (21 of 1860). The objects ...
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