Court : Orissa
Reported in : AIR1975Ori68
G.K. Misra, C.J. 1. To appreciate the points in controversy facts may be stated in brief. On 16th of July, 1956, Ratnakar Sarangi (appellant) presented an insolvency petition under Section 7 of the Provincial Insolvency Act (Act V of 1920) (hereinafter to be referred to as the Act). It was registered as Misc. Case No. 6/56 in the Court of the District Judge, Cuttack. On 20th of July, 1956, some immoveable properties belonging to the insolvent were put to sale in execution case No. 11/53 in the Court of the Subordinate Judge, Cuttack. The execution case was from a decree obtained by Narada Mohapatra, creditor No. 1, against the insolvent in M. S. No. 125/ 51 which was a decree on contest for Rs. 7,567.75 paise, on 16-10-52 with future interest as was allowed in F. A. No. 5/53. On 25-7-56 the insolvency case was admitted. On 12th of September, 1956, confirmation of sale in execution case No. 11/53 was stayed on an application made by the insolvent. On 15-11-56 this stay order was vacated...
Tag this Judgment!Court : Orissa
Reported in : [1975]35STC211(Orissa)
R.N. Misra, J.1. The Sales Tax Appellate Tribunal has, at the instance of the State, referred the following question for determination of this court under Section 24(1) of the Orissa Sales Tax Act of 1947 (hereinafter referred to as the Act) :Whether, on the facts and in the circumstances of the case, rebate under Section 13(8) of the Orissa Sales Tax Act, 1947, is admissible ?We are concerned with the years ending 1967-68 and 1968-69. There is no dispute about the quantum of turnover and the assessment of tax. The entire dispute is confined to the claim of rebate as provided in Section 13(8) of the Act. The assessee's claim in regard to that rebate was rejected by the assessing officer and the rejection was upheld in the first appeal. The Tribunal has, however, deleted the additional demand by holding that the assessee was entitled to the rebate.2. It is appropriate that we refer to the statutory provisions dealing with the question of rebate first:13. Payment and, recovery of tax and...
Tag this Judgment!Court : Orissa
Reported in : 40(1974)CLT466; [1974]34STC374(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 Sales Tax Tribunal at the instance of the revenue. The corresponding account periods are 1965-66 and 1966-67. The question referred for determination is the following:Whether, in the facts and in the circumstances of the case, the conversion of round timber logs into sized timbers brought about a different commercial commodity and the sale thereof was a violation of the undertaking given in the declaration and thereby the proviso to Section 5(2)(A)(a)(ii) of the Sales Tax Act is attracted? The assessee is a registered dealer who purchased round logs of timber on the basis of his certificate of registration undertaking to resell that commodity within the State of Orissa and thereby avoided to pay sales tax in view of the position obtaining under that Act that such sale when supported by a declaration would not be subjected to tax. It has been found that...
Tag this Judgment!Court : Orissa
Reported in : [1975]99ITR102(Orissa)
R.N. Misra, J.1. At the instance of the assessee under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), the Appellate Tribunal has stated a case and referred the following question for determination of this court:' Whether, in the facts and circumstances of the case, rejection of the claim of the assessee for registration is justified in law '2. The year of assessment is 1967-68. M/s. Kalinga Saw Mills, the assessee, is a partnership firm. For the assessment year 1967-68, it was registered under the Act. In respect of that assessment year the firm continued with five partners till March 17, 1966, and with effect from March 18, 1966, three partners retired but the firm continued with the remaining two partners only, until the end of the accounting year which, according to Dewali was November 12, 1966. The assessee made application in Form 12 for continuing the registration of the firm and when the need for applying in Form 11A was realised the period wa...
Tag this Judgment!Court : Orissa
Reported in : 40(1974)CLT355; [1974]33STC514(Orissa)
R.N. Misra, J.1. This court at the instance of the assessee by order dated 24th January, 1972, directed the Orissa Sales Tax Tribunal under Section 24(3) of the Orissa Sales Tax Act (hereinafter referred to as the 'Act') to state a case and refer the following question for determination of this court:Whether, in the facts and circumstances of the case, the petitioner is a dealer under the Orissa Sales Tax Act?In compliance with the direction, the Tribunal has stated a case.2. This reference relates to the quarter ending 30th June, 1963. The assessee during this period was the Professor of Radiology in the S.C.B. Medical College and Hospital attached thereto at Cuttack. He was carrying on private practice as a radiologist and for that purpose had installed an X-ray plant. He used to purchase X-ray plates and other chemicals from outside the State and take X-ray photographs of patients according to requisitions from physicians as also of his own patients. After taking the X-ray, he used ...
Tag this Judgment!Court : Orissa
Reported in : [1975]35STC343(Orissa)
R.N. Misra, J.1. The petitioner before us is a partner of the Central Goods Transport Corporation which carries on transport business by road, has offices located at various important cities of India and engages in transport of goods for payment. On 21st December, 1970, two vehicles of this organisation, bearing Registration Numbers ORU 1036 and BRV 5388, were carrying various goods of different consignees from Calcutta by road. Some were meant to be delivered at Cuttack within this State and others were meant for Srikakulam within the State of Andhra Pradesh. When the two trucks arrived at the sales tax check-gate located at Gandarpur-Sikharpur on the National High Way No. 5, at the outskirts of Cuttack town, on 23rd December, 1970, the check-gate authorities inspected the goods carried by the two vehicles. They found that certain goods were not covered by way-bills as prescribed under the Orissa Sales Tax Act (hereinafter referred to as the 'Act') and the Rules made thereunder. Accor...
Tag this Judgment!Court : Orissa
Reported in : [1974]96ITR625(Orissa)
R.N. Misra, J.1. At the instance of the assessee, the Income-tax Appellate Tribunal has made this reference and stated a case under Section 256(1) of the Income-tax Act of 1961 (hereafter referred to as 'theAct'), and the following question has been asked to be answered by us : ' Whether, on the facts and in the circumstances of the case, the decision of the Appellate Tribunal upholding refusal of the Income-tax Officer to grant registration to the assessee under Section 185(1)(a) of the Act on the ground that no genuine partnership was brought into existence, is justified in law ?'2. Jammula Venkataswamy and his four sons constituted a Hindu undivided family of which the father was the karta. This Hindu undivided family carried on business in iron and hardware in the name and style of 'Jammula Venkataswamy & Sons' at Berhampur in the district of Ganjam. On September 19, 1964, there was a partition of the family assets and the claim made under Section 171 of the Act has been duly accep...
Tag this Judgment!Court : Orissa
Reported in : 40(1974)CLT257; (1974)IILLJ115Ori
R.N. Misra, J.1. The Koraput Division of M/s. Hindustan Aeronautics Limited has its establishment at Sunabeda within the district of Koraput under the territorial jurisdiction of this Court. The company is a defence oriented project and its factory at Sunabeda is engaged in the manufacture of aero-engines for the MIG fighter planes, The Regional Director of Employees' State Insurance Corporation (opposite party No. 1) an authority operating under the Employees' State Insurance Act, 34 of 1948 (hereinafter referred to as the Act) required the company to pay the special contribution in terms of Section 73A of the Act and demanded a sum of Rs. 18,919 for the quarter ending 31-3-1972. Prior to the said period, the petitioner. company had already contributed to the tune of Rs. 1,63,898 without knowing its liability. Armed with a decision of the Division Bench of the Andhra Pradesh High Court in its support, the company resisted the demand, but when coercive steps were threatened, it has com...
Tag this Judgment!Court : Orissa
Reported in : [1974]97ITR133(Orissa)
R.N. Misra, J.1. This reference at the instance of the revenue under Section 256(1) of the Income-tax Act of 1961 (hereafter referred to as 'the Act') made by the Appellate Tribunal asks us to decide the following question of law :'Whether, in the facts and in the circumstances of the case, the cancellation of penalty by the Appellate Tribunal was justified in law ?'2. The assesses is a firm and the year of assessment is 1963-64. The accounting period ended on March 31, 1963, and the return under Section 139(1) of the Act was due by 30th of September, 1963. The return was, however, filed on June 26, 1965. The Income-tax Officer issued a notice under Section 271(1)(a) of the Act to the assessee which it received on 30th June, 1965, to show cause why penalty may not be levied. The assessee made no compliance. A sum of Rs. 5,625 was imposed by way of penalty under Section 271(1)(a) of the Act.3. The Appellate Assistant Commissioner in a cryptic order sustained the levy of penalty. Upon th...
Tag this Judgment!Court : Orissa
Reported in : 40(1974)CLT614; [1975]35STC335(Orissa)
R.N. Misra, J.1. At the instance of the assessee, the Member, Additional Sales Tax Tribunal, has stated the cases and referred the following questions under Section 24(1) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the 'Act') for determination of this court :(1) Whether the Sales Tax Officer, Intelligence Circle (Vigilance), has jurisdiction to assess the dealer of Sambalpur-I Circle without any order of transfer of files by the higher authorities and without any notice to the petitioner of such transfer of files ?(2) Whether Notification No. 18109/CTB/52/62-F dated 27th April, 1962, confers territorial jurisdiction on the Sales Tax Officer, Intelligence Circle (Vigilance), to assess the petitioner, who is a registered dealer of another circle ?(3) Whether, in an assessment under Section 12(8), the assessing officer is legally empowered to pass best judgment assessment and not to limit the enhancement to the quantum of escaped turnover only ?(4) Whether, in the facts ...
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