Orissa Court June 1973 Judgments
Ramanuj Das Vs. Ramanath Mahapatra and anr.
Court: Orissa
Decided on: Jun-25-1973
Reported in: AIR1974Ori42
G.K. Misra. C.J.1. Plaintiff is the son of the second defendant. His case isthat by an unregistered agreement of partition text. 1) dated 29-6-1957 he separated from his father, and the joint family properties were divided by metes and bounds and the disputed properties fell to his share. The partition was confirmed subseauently by a registered partition deed (ext. 2) on 1-6-1960. On 9th February 1960, the first defendant filed Money Suit No. 10 of 1960 in the Court of the Munsif. Jeypore, against the second defendant for recovery of certain loan, and obtained an ex parte decree (ext. 4) on 20th August, 1960 On 22nd November, 1961, the first defendant filed E. P. No. 147/61 in the Court of the Munsif, Jeypore, and attached the disputed properties on 6-2-1962. Ext. B is the writ of attachment. The disputed properties consisting of 21.91 acres were purchased by the 1st defendant himself on 26-11-1962 and ext. F is the sale-certificate. On 18th of December. 1962, plaintiff filed an applic...
Tag this Judgment!Khetra Praja Ratna and ors. Vs. Ipplilli Rajendra Rao and ors.
Court: Orissa
Decided on: Jun-22-1973
Reported in: AIR1974Ori48
G.K. Misra, C.J.1. The plaintiff and the late Ippilli Rangava (hereinafter to be referred to as 'Rangava), were undivided brothers forming a Hindu Joint family. Rangava was the Karta. Defendant-1 borrowed some money from late Rangava, Plaintiff filed O. S. No. 6/42 in the Court of the Subordinate Judge, Berhampur, and obtained a money-decree. In execution of that decree he purchased the undivided one-fourth interest. by twosale-certificates, ext. 1 dated 20th February. 1951, and ext 2 dated 10th May, 1951, of the coparcenary properties belonging to defendant-1 and other coparceners who have been impleaded as defendants in this case. He took symbolical delivery of possession of the undivided interest purchased by him. The delivery receipts are exts. 3 and 4 dated 10-10-1951. He filed suit for partition on 10-10-1963. Though a large many defences were taken in the written statement, at the final hearing defendants contested the partition suit only on the ground of limitation. Their case ...
Tag this Judgment!State of Orissa Vs. Sri Rama Electrical Stores
Court: Orissa
Decided on: Jun-01-1973
Reported in: [1974]33STC430(Orissa)
R.N. Misra, J.1. The Member, Sales Tax Tribunal, Orissa, has referred the following two questions under Section 24(1) of the Orissa Sales Tax Act (briefly referred to as the Act), for our determination:(1) Whether, in a proceeding under Section 12(8) of the Orissa Sales Tax Act, there is scope for best judgment assessment?(2) Whether, in the facts and circumstances of the case, the Member, Sales Tax Tribunal, is right in limiting the amount of escapement of the turnover to the actual amount of escapement detected?2. The short facts collected from the statement of the case made to this court are these: The assessee is a registered dealer dealing in electrical goods, automobile parts, wireless sets, furniture, etc. For the year 1966-67, it was assessed under Section 12(2) of the Act. While the assessing officer was dealing with the assessment of another dealer, on cross verification, a suppression of purchase in the assessee's account was noticed. The transaction took place on 11th Janua...
Tag this Judgment!Bhagirathi Agarwal and Brothers and ors. Vs. State of Orissa
Court: Orissa
Decided on: Jun-01-1973
Reported in: [1974]34STC84(Orissa)
R.N. Misra, J.1. The following common question under Section 24(1) of the Orissa Sales Tax Act (briefly referred to as the Act) has been referred to this Court for determination : Whether, in the facts and circumstances of the case, it can be construed that there was a sale of gunny bags liable to payment of sales tax ?2. The three separate assessees at whose instance the references have been made carried on business of purchase and milling of paddy and thereafter sold the paddy (sic) at different places under directions of Government. While assessment proceedings were taken separately of these dealers, the assessing officer came to find that these dealers had not paid tax under the Act in respect of alleged sale of gunny bags. In S.J.C. 204 of 1970, the relevant assessment year is 1965-66; in S.J.Cs. 205 to 207 of 1970, we are concerned with quarters ending September and December, 1964, and March, 1965; and in S.J.Cs. 240 and 241 of 1970, the relevant period is quarters ending June, 1...
Tag this Judgment!State of Orissa Vs. Bhagwal Das Vithaldas and anr.
Court: Orissa
Decided on: Jun-01-1973
Reported in: [1975]36STC228(Orissa)
R.N. Misra, J.1. The following question has been referred under Section 24(1) of the Orissa Sales Tax Act (hereinafter referred to as the Act) for our determination :Whether, in the facts and circumstances of the case, ornaments decorated with filigree works are taxable at 2 per cent as per serial No. 1 or at the rate of 7 per cent as per serial No. 32 of the schedule of taxable goods ?This question is common to the two references and in view of the fact that the second appeals and the reference applications were heard together and one set of arguments was advanced before us, we propose to answer the question by this common judgment for both the references.2. In exercise of powers vested in the State Government under Section 5(1) of the Act, the notification dated 30th December, 1957, has been made fixing the rate of tax payable by a dealer on account of sale of goods specified in column (2) of the schedule attached to the said notification. Serial Nos. 1, 3-F and 32 of that schedule a...
Tag this Judgment!- ‹ Prev
- Next ›