Orissa Court March 1974 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Commissioner of Income-tax, Orissa Vs. Shanker Industries (P.) Ltd.
Court: Orissa
Decided on: Mar-30-1974
Reported in: [1977]108ITR163(Orissa)
R. N. MISRA J. - On applications made by the revenue under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), by order dated 10th September, 1975, this court directed the Appellate Tribunal, Cuttack Bench, to state a case and refer the following question for opinion of this court :'Whether, on the facts and circumstances of the case, the Appellate Tribunal without meeting the objections indicated in the orders of the Income-tax Officer and of the Appellate Assistant Commissioner on the basis of which the accounts had been rejected could hold that the accounts as maintained were flawless and, therefore, the book results should be accepted ?'Assessee is a private limited company manufacturing buckets, trunks, etc. The relevant assessment years are 1967-68, 1968-69 and 1969-70 corresponding previous years ending with November 11, 1966, November 1, 1967, and Dewali of 1968, respectively. It appears, the companys registered office is at Cuttack and it has a b...
Judhistiro Raolo Vs. State of Orissa and ors.
Court: Orissa
Decided on: Mar-29-1974
Reported in: (1974)IILLJ122Ori
P.N. Misra, J.1. The petitioner was a workman under M/s. Jayashree Chemicals Limited from August, 1967, till 4th November, 1968, when his services were terminated. With effect from 9-8-1968, the workers had gone on strike following some disputes between the management and the workmen. On 29-8-1968, the petitioner, then working in the pump house, was charge-sheeted and was put under suspension. A domestic enquiry was undertaken. The enquiry was posted to 26-10-1968. An application was made by the petitioner and another co-workman requiring the secretary of the company to conduct the proceedings of enquiry in Oriya language as the workmen were not well versed in any other language. The enquiring officer passed the following order:Sarbashri Banamali Biswal, Judhistiro Raolo, N. C. Choudhury and S. L. Choudhury have appeared in the enquiry. Sri M.D. Mathai has, however, failed to appear in the enquiry. Sarbashri Judhistiro Riolo and Banamali Biswal stated at the beginning that the enquiry ...
Indian Aluminium Company Ltd. Vs. the Orissa State Electricity Board a ...
Court: Orissa
Decided on: Mar-27-1974
Reported in: AIR1975Ori100
R.N. Misra, J.1. The petitioner is a public limited company with its registered office at Calcutta. It has several factories at different places all over the country and one of them is at Hirakud in the district of Sambalpur under our territorial jurisdiction where smelting operation is carried. It entered into a contract in June, 1957, with the State Government of Orissa for purchase of electric power for this factory at Hirakud. When it required additional electric power after going into production, a subsequent contract was entered between those parties on the 11th of February, 1960. Article 3 of both the agreements (Annexures 1 and 2) provides that the agreements would remain valid for 25 years from 1957 with the consumer's option for a renewal.The Orissa State Electricity Board (hereafter referred to as the Board) was constituted under Electricity (Supply) Act, 54 of 1948 (hereafter referred to as the Act) with effect from 1st of March, 1961. The petitioner alleges that under the ...
Balakrushna Sahu Vs. Executive Engineer, G.E.D. and anr.
Court: Orissa
Decided on: Mar-27-1974
Reported in: (1974)IILLJ118Ori
B.K. Ray, J.1. The petitioner is an employee under the Executive Engineer, Electrical Division (opp-party No. 1). By an award of the Industrial Tribunal, Orissa in Industrial Dispute Misc. Case No. 104 of 1969, heard along with Industrial Dispute Case No. 73 of 1969, the petitioner was held to be entitled to certain benefits, such as, continuity in service as Gr. 1 Electrician, his reversion being held not legal and justified. As a result of the award, the petitioner was entitled to certain benefits, such as, differential pay between Gr. II and Gr I salary and increment. When in spite of several representations opposite party No. 1 did not pay the differential pay for the period of reversion, the petitioner filed a petition under Section 33(c) of the Industrial Disputes Act for computation of the amount payable to him before the Labour Court, Orissa. The said case was numbered as Industrial Dispute Case No. 30 of 1971. opposite party No. 1 having entered appearance in the case sought p...
Sobha Dei and anr. Vs. Bhima and ors.
Court: Orissa
Decided on: Mar-26-1974
Reported in: AIR1975Ori180
K.B. Panda, J. 1. Plaintiff-appellant No. 1 is the mother and plaintiff-appellant No. 2 is minor son. Appellant No. 1 had brought a suit claiming past and future maintenance for herself and for her minor son against defendant No. 1 praying the same to be a charge on the property of D. 1 which has been dismissed in toto. 2. The admitted facts are that appellant No. 1 is the married wife of Bhima Sahu, defendant-respondent No. 1. Appellant No. 2 is their son born to them on 12-8-1956. Both the parties belong to Cuttack town. Defendants 1, 2 and 3 are the sons of late Jai Sahu who died on 8-10-1960. Defendant No. 4 is the widow of Jai Sahu and defendant No. 5 is alleged to be the second married wife of defendant No. 1. 3. According to the plaint allegation the defendants are members of a Mitakshara joint family and late Jai Sahu was a pros- perous business man. Defendant No. 1 is also carrying a business in Station Bazar, Cuttack and earning a profit of about Rs. 1,000/- per month. It is ...
Maheswar Rao and ors. Vs. State of Orissa and ors.
Court: Orissa
Decided on: Mar-25-1974
Reported in: 40(1974)CLT593; (1974)IILLJ127Ori
R.N. Misra, J.1. The Rayagada Motor Employees' Union represented by its secretary (opposite party No. 3) raised a dispute which was conciliated by the District Labour Officer, Rayagada. He submitted a failure report as per annexure 1. The State Government, in exercise of their powers under Section 12(5) read with Section 10(1)(b) of the Industrial Disputes Act, 1947 (hereinafter referred to as the Act) referred the following dispute for determination by the Industrial Tribunal by their order dated 13-6-72 (annexure 3):Whether the existing wage rates for the heavy vehicle drivers, tractor drivers, cleaners, mechanics, conductors, and checkers employed in the vehicles of the following employers need any revision. If so, what should be the details and from which date the revised rates of wages in respect of the said workmen should be given effect ?In the order of reference thereafter followed a list, under annexure 'B', of 63 employers with the particulars of their vehicles noted against ...
Berhampur Silk Weavers Co-operative Society Ltd. Vs. Commissioner of C ...
Court: Orissa
Decided on: Mar-21-1974
Reported in: 40(1974)CLT590; [1975]35STC265(Orissa)
R.N. Misra, J.1. This is an application for a writ of certiorari to quash the order dated 29th July, 1970 (annexure 3), and to issue a mandamus to the opposite party to renew the exemption certificate for the year 1970-71 to the petitioner and to withhold the recovery of tax assessed for the said year.2. The petitioner is a co-operative society with its main place of business at Berhampur in the district of Ganjam. It is a dealer registered under the Orissa Sales Tax Act (hereinafter referred to as the Act) having been assigned Registration No. GAI-2815. Under Rule 5-A of the Rules framed under the Orissa Sales Tax Act the Commissioner of Sales Tax upon an application is authorised to exempt produces of co-operative societies from payment of sales tax. The petitioner had obtained such certificate of exemption from 1965-66 and it was being renewed by the Commissioner of Sales Tax from year to year. For the year 1970-71 (that is, from 1st April, 1970, to 31st March, 1971), the applicatio...
Hazari Parida Vs. State of Orissa
Court: Orissa
Decided on: Mar-19-1974
Reported in: 40(1974)CLT422; 1974CriLJ1212
P.K. Mohanti, J.1. This appeal has been preferred against an order of conviction under Section 302, Indian Penal Code and a sentence of imprisonment for life.2. The appellant is one of the five accused persons who were jointly tried on the charges under Sections 302/34, 326/34 and 324/34, Indian Penal Code. The learned Additional Sessions Judge convicted the appellant only under Section 302, Indian Penal Code and acquitted the other accused persons of all the charges framed against them. There being no appeal by the State, the order of acquittal has become final.3. The incident took place on 31-8-1969 at about 10 p. m. at a lonely place on a cart track running through the paddy fields at village Ujala Gopinathpur under Tangi P.S. in the District of Puri. The distance between the place of occurrence and the village busti is about half a mile.4. The prosecution story may be outlined as follows: There were two rival parties in the village, one headed by the deceased Madhusudan Pradhan and...
Dilsukhari Ranglal Vs. Commissioner of Income-tax, OrissA.
Court: Orissa
Decided on: Mar-16-1974
Reported in: [1976]102ITR640(Orissa)
G. K. MISRA C. J. - Undisputed facts are that the assessee was granted registration under section 26A of the Indian Income-tax Act, 1922 (hereinafter to be referred to as 'the old Act'), till the assessment year 1961-62. It did not file its returns for the accounting year ending in Diwali on October 19, 1961, under section 139 (1) or (4) of the Income-tax Act, 1961 (hereinafter to be referred to as 'the new Act'). Best judgment assessment was completed under section 144 of the new Act for the assessment year 1962-63. The status of the assessee was determined as an 'unregistered firm'. The assessee filed a declaration under section 184(7) of the new Act in Form No. 12 on June 28, 1962. The due date for filing of return of income was June 30, 1962. No return was, however, filed. The new Act came into force on April 1, 1962.The assessees stand was that the firm being registered up to and including the assessment year 1961-62, it was required only to file a declaration in Form No. 12 under...
Bhagabat Basudev and ors. Vs. Api Bewa and ors.
Court: Orissa
Decided on: Mar-15-1974
Reported in: AIR1974Ori180; 40(1974)CLT367
P.K. Mohanti, J. 1. This appeal, by defendants 1 to 3, arises out of a suit for declaration of title to and confirmation, or in the alternative, recovery of possession of 1.68 acres of land described in Schedule 'Kha' of the plaint 2. Plaintiff No. 2 Rabindra Sahu is the natural son of one Krushna Chandra Sahu, He was brought up by plaintiff No. 1 Api Bewa from his childhood. On 29-10-56 plaintiff No. 1 executed a deed of sift (Ext. 3) in his favour in respect of 1.85 acres of land. In 1957 she adopted him as a son. On 1-3-66 defendant No. 5 Nabaghana Sahu fraudulently obtained from her a sale deed in respect of the 'ka' schedule properties, covered by Ext. 3, on a false representation that she was executing a power of attorney. On 18-3-67 defendants 2 to 4 as marfatdars of the deity-defendant No. 1 purchased from defendant No. 5 the 'Kha' schedule properties which form part of the 'Ka' schedule. Thereafter defendants 2 to 4 forcibly occupied a room of the house standing on the suit la...
- ‹ Prev
- 2
- Next ›
- Last »