Orissa Court January 1974 Judgments
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Commissioner of Income-tax Vs. Laxmi Auto Stores
Court: Orissa
Decided on: Jan-18-1974
Reported in: 40(1974)CLT309; [1977]106ITR626(Orissa)
R.N. Misra, J. 1. The Income-tax Appellate Tribunal has stated a case and referred the following question for determination of this court under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') at the instance of the revenue:'Whether the Tribunal was right in law in deleting the penalty by applying the principles of the Supreme Court decision in Commissions of Income-tax v. Anwar Ali : [1970]76ITR696(SC) to the levy of penalty inthis case under Section 271(1)(c) after its amendment by omission of the word 'deliberately' in Clause (c) of Section 271(1) with effect from April 1, 1964?'2. The year of assessment is 1964-65. The assessee had returned an income of Rs. 43,023.23 in its return filed on October 1, 1964. The assessing officer found two cash credits of Rs. 10,000 each and treated them to be income of the assessee from undisclosed sources being not satisfied about the genuineness of the transactions. The additions were upheld by the Appellate Assist...
New Orissa Traders Vs. State of Orissa
Court: Orissa
Decided on: Jan-18-1974
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 ...
Orient Photo Art Studio Vs. State of Orissa
Court: Orissa
Decided on: Jan-18-1974
Reported in: [1975]35STC129(Orissa)
R.N. Misra, J.1. At the instance of the assessee, the Additional Sales Tax Tribunal has stated the cases and referred the following question under Section 24(1) of the Orissa Sales Tax Act of 1947 (hereinafter referred to as the 'Act') for determination of this court:Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was right in holding that the supply of photographs to the customers on payment is sale and liable to sales tax under the Orissa Sales Tax Act ?2. These six references relate to the quarters ending 31st December, 1964, to 31st March, 1966. The assessee is a photographer who takes photographs of customers, develops the films, prints the same and supplies printed copies of the photographs to the customers. He also sells films.3. There is no dispute regarding liability of sales tax in respect of sale of films. But there is dispute over the exigibility of sales tax over the turnover relating to sale of printed copies of photo...
Anasi Sabara and ors. Vs. the State
Court: Orissa
Decided on: Jan-17-1974
Reported in: 40(1974)CLT262; 1975CriLJ567
B.K. Patra, J.1. The three appellant along with five others were put on trial before the Sessions Judge, Ganjam on charges under Sections 148, 149/302 and 302, I.P.C.. The five others were acquitted and the three appellants were convicted under Section 302 read with Section 34. I.P.C. and were sentenced to undergo R. I. for life.2. The prosecution case in short is that on 22-3-70 there was a feast in village Muliguma. The villagers had sub- scribed and had purchased a goat for the feast. The goat was killed in the afternoon and its meat was being distributed. One Lakshman Sahara demanded that the deceased who was the headman of the village and who had the village fund with him should pay Rupees 10/- more to meet the balance of the cost of the goat purchased for the feast. The deceased paid Rs. 5/- and pleaded his inability to pay the balance immediately. He was thereupon dragged to the village road where he was assaulted by the appellants and others. Being afraid that he would be furth...
State of Orissa Vs. Kalinga Automobiles Ltd.
Court: Orissa
Decided on: Jan-16-1974
Reported in: [1974]33STC565(Orissa)
R.N. Misra, J.1. On the application of the revenue, the Sales Tax Tribunal has stated these cases and has referred the following questions for determination of this court under Section 24(1) of the Orissa Sales Tax Act, 1947 (hereafter referred to as 'the Act'):(1) Whether the Member, Sales Tax Tribunal, is correct in holding that the expression 'tax due' in Sub-section (3) of Section 11 does not refer to the admitted tax payable by the dealer as per his return?(2) Whether the Member, Sales Tax Tribunal, is right in observing that order under Section 11(3) cannot be passed imposing one-tenth per centum of the tax due till the assessment under Section 12 of the Act is completed?(3) Whether, in the circumstances of the case, the Member, Sales Tax Tribunal, is justified in holding that the highest penalty leviable according to first part of Section 11(3) of the Act is Rs. 5 per day?2. The assessee is a registered dealer under the Act. For the quarters ending 31st December, 1965, 31st Marc...
Ch. Seetaramaswamy Vs. Narasingha Panda and ors.
Court: Orissa
Decided on: Jan-15-1974
Reported in: AIR1975Ori73
Patra, J.1. This is an appeal against the appellate judgment of R.N. Misra, J. in First Appeal No. 63 of 1964 confirming the judgment and decree passed by the Subordinate Judge, Jey-pore in a suit for recovery of possession of the plaint 'A' schedule properties, mesne profits and cancellation of the Deed of Exchange Ext. A dated 26-3-1957.2. Plaintiffs 2 to 5 are sons of plaintiff No. 1. The plaintiffs constitute a joint family and are the owners in possession of the plaint A schedule lands measuring A.22.36 decs. situated in mouza Barijhola. Out of these Lands, they were in khas possession of plot Nos. 80, 87, 90 and 98 with an area of 6.11 acres. The remaining lands bearing plot Nos. 292. 29-3 and 294 were with the the Jeypore Sugar Company, Limited under possessory mortgage for a period of 12 years commencing from 11-5-1955. One Rajguru family who are not parties to this litigation own lands in village Pitamahal which was an inam village. That inam estate was abolished under the Ori...
State of Orissa Vs. Gestetner Duplicators (P.) Ltd.
Court: Orissa
Decided on: Jan-15-1974
Reported in: 40(1974)CLT437; [1974]33STC333(Orissa)
R.N. Misra, J.1. This is a reference made under Section 24(1) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the Act), by the Additional Sales Tax Tribunal, Orissa, at the instance of the State of the following questions for determination of this court:(1) Whether stencil paper is paper as specified in serial No. 7-A of the schedule as notified by the State Government from time to time in exercise of the powers conferred by the first proviso to Sub-section (1) of Section 5 of the Orissa Sales Tax Act, 1947?(2) Whether, on the facts and in the circumstances of the case, the learned Member, Additional Sales Tax Tribunal, Orissa, is justified in holding that the stencil paper should be taxed at 5 per cent under the Orissa Sales Tax Act, 1947?The assessee deals in duplicating machines, duplicating paper and stencil paper, etc. The dispute is as to whether stencil paper is paper as provided under serial No. 7-A of the appropriate Government notification. Serial No. 7-A reads ...
K. Jagadish Hitter Vs. Revenue Divisional Commissioner, Southern Divis ...
Court: Orissa
Decided on: Jan-15-1974
Reported in: [1975]35STC152(Orissa)
K.B. Panda, J.1. These are two petitions filed by one K. Jagadish Hitter, an assessee under the Orissa Sales Tax Act (Orissa Act 14 of 1947) for quashing two certificate proceedings, viz., C. C. No. 32 of 1968 and C. C. No. 1 of 1966 S. T., the former pending with the Special Certificate Officer, Koraput, Jeypore, and the latter with the Certificate Officer-cum-S. D. M., Nawrangpur (annexure 1 in both the petitions), and for a declaration that Section 13(7) of the Orissa Sales Tax Act (hereinafter referred to as the Act) is ultra vires the Constitution of India being violative of Article 14 thereof and for ancillary reliefs. Facts alleged in both the petitions in short are thus :2. One firm named M/s. Hunsraj & Brothers of Umarkote was carrying on business in its own name and had registered itself as an assessee under the Act. That firm is now defunct. On 1st July, 1963, the petitioner purchased some stock of that firm and carried on the business there at Umarkote 'in his own name'.The...
Ajit Prasad Narayan Singh Vs. Smt. Nandini Satpathy
Court: Orissa
Decided on: Jan-14-1974
Reported in: AIR1975Ori184
ORDERS.K. Ray, J. 1. The respondent, Smt. Nandini Satpathy, was elected as a member of the Orissa Legislative Assembly in a by-election from the Cuttack City Assembly Constituency. The polling in this Constituency took place on 26-11-1972. On 10-1-1973, which was the last date under the law for the presentation of an election petition, Shri Ajit Prasad Narayan Singh, alleging himself to be an 'elector' of the aforesaid Constituency presented or filed the election petition in question challenging the election of the respondent on the- ground, inter alia, that the respondent has herself committed various corrupt practices or has connived at commission of such corrupt practices by other persons. Till 19-6-1973, this petition was being dealt with by the Chief Justice who settled the Issues and some interim matters and on 28-6-1973, he passed the following order:-- 'Put up three weeks after when a judge will be selected for trying the election case. All these interim matters will be put up ...
Commissioner of Income-tax Vs. Prafulla Kumar Mallick
Court: Orissa
Decided on: Jan-14-1974
Reported in: [1976]103ITR418(Orissa)
R.N. Misra, J. 1. This is a reference made under Section 256(1) of the Income-tax Act of 1961 (hereinafter referred to as the Act), at the instance of the revenue, of the following question for determination of this court :' Whether the Tribunal is justified in law in holding- (i) that only the provisions of Section 147(b), if at all, applied to the facts of this case (ii) that there was no basis for treating the issue of the notice as one under Section 147(b) in this case and (iii) that even if there was any basis for the issue of the notice under Section 147(b), the issue of such notice and reassessment under Section 147(b) were barred by limitation ?' 2. The assessee is an individual and maintains accounts according to the calendar year. For the accounting period ending on December 31, 1957 (assessment year 1958-59), he was assessed to income-tax on January 29, 1960. The accounts showed a cash credit of Rs. 30,000 on February 2, 1957. The assessee claimed that it was a loan from o...
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