Orissa Court September 1974 Judgments
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Sundar Sahu Vs. Jogeswar Das
Court: Orissa
Decided on: Sep-30-1974
Reported in: AIR1975Ori175; 40(1974)CLT1273
S.K. Ray, Actg. C.J. 1. This appeal is by the judgment-debtor claimant in Execution Case No. 102 of 1960 from the decision of a learned Single Judge of this court dated 1-1-1973 preferred under clause 10 of the Letters Patent read with Article 12 of the Orissa High Court's Order, 1948. 2. This litigation has a chequered background which it is necessary here to recount in order to appreciate the points involved. Chamar, Sundar and Bhikari were three brothers. Sundar had four sons, one of whom was Makhan. Chamar incurred a loan from one Jogeswar, the decree-holder-respondent in this appeal, and died without repaying the same. Before his death he filed a partition suit (T. S. No. 28 of 1950) in the court of the Subordinate Judge, Sambalpur, claiming his share against his two brothers, namely, Sundar and Bhikari and their sons. A preliminary decree was passed in the said suit on 18-3-1955 in which Chamar's share was determined to be one-third. Likewise the share of Sundar and his sons as o...
State of Orissa Vs. Chandrakant Jayantilal
Court: Orissa
Decided on: Sep-27-1974
Reported in: 40(1974)CLT1285; [1975]36STC237(Orissa)
S.K. Ray, Ag. C.J.1. The following question has been referred under Section 24(1) of the Orissa Sales Tax Act (hereinafter referred to as the Act) :Whether, in the facts and circumstances of the case, the 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 reference was made at the instance of the State of Orissa represented by the Commissioner of Sales Tax, Orissa.2. The assessee, M/s. Chandrakant Jayantilal, is a registered dealer under Cuttack-1 (West) Circle with the Registration Certificate No. CU. I (W) 143 under the Orissa Sales Tax Act. He carries on business in silver and gold ornaments, weights and measures and filigrees. The controversy relates to the assessment year 1969-70 during which the assessing officer found that the assessee had effected sales of ornaments decorated with filigree works and had paid tax at the rate of 2 per cent in terms of serial ...
Misrilal Dharamchand P. Ltd. Vs. B. Patnaik Mines P. Ltd.
Court: Orissa
Decided on: Sep-26-1974
Reported in: [1978]48CompCas494(Orissa)
R.N. Misra, J. 1. This is an unpaid creditor's application for winding up under Section 433(e) of the Companies Act of 1956 (hereinafter referred to as ' the Act ').2. The defendant-company was incorporated on the 19th of March, 1956, with a share capital of Rs. 15 lakhs divided into 15,000 equity shares ofRs. 100 each and its paid up capital is Rs. 12 lakhs. The company held three mining rights in iron ore and manganese, all located within the Barbil area of the district of Keonjhar. The petitioning creditor company deals in petrol, petroleum products and diesel and has been established at Barbil from where the defendant-company had been supplied these materials on credit between August, 1968, and December, 1970, for the purpose of its business. On accounts being taken, on the 31st of July, 1971, the defendant-company acknowledged its liability in writing on this score to the extcntof Rs. 60,357.71. On the 3rd of October, 1970, the defendant-company asked for a short-term loan of Rs. ...
State of Orissa Vs. New Orissa Paints and Dyes
Court: Orissa
Decided on: Sep-26-1974
Reported in: [1976]37STC475(Orissa)
K.B. Panda, J.1. This is a reference under Section 24(1) of the Orissa Sales Tax Act (hereinafter referred to as the Act), made at the instance of the State of Orissa to answer the following two points of law said to be arising out of Tribunal's order in S.A. No. 650 of 1971-72:(1) Whether, on the facts and in the circumstances of the case, the Member, Sales Tax Tribunal, is right in importing and applying the definition of 'liquor' as given in the Bihar and Orissa Excise Act, 1915, for interpreting serial No. 12 of the schedule of tax-free goods of the Orissa Sales Tax Act, 1947 ?(2) Whether, on the facts and in the circumstances of the case, the Member, Sales Tax Tribunal, is right in interpreting the expression 'potable foreign liquor including medicated wines' as covering all items enumerated under the definition of 'liquor' in the Bihar and Orissa Excise Act, 1915, and exempting denatured spirit from the purview of taxation?2. The assessee-opponent (hereinafter described as the as...
Orissa Fisheries Development Corporation Ltd. Vs. Commissioner of Inco ...
Court: Orissa
Decided on: Sep-20-1974
Reported in: [1978]111ITR923(Orissa)
PANDA J. - These are two references under section 256(2) of the Income-tax Act, 1961, (hereinafter referred to as'the Act'), made at the instance of the assessee to answer the following question of law, namely :'Whether, in the facts and circumstances of the case, the accounts of the assessee were liable to be rejected and estimates could be adopted by resorting to section 145 of the Income-tax Act of 1961 ?'As the same question of law arose in both the cases, the two references were heard together and will be governed by this common judgment.The assessee is M/s. Orissa Fisheries Development Corporation Ltd., Tulsipur, Cuttack (hereinafter referred to as 'the Corporation'). The assessment years involved are 1964-65 and 1965-66. The corporation carried on trading, inter alia, in fish in both the accounting years ending 31st March, 1964, and 31st March, 1965, for the respective accounting years.For the assessment year 1964-65, the assessee corporation had shown a gross loss of Rs. 24,000...
Hadibandhu Behra Vs. Smt. Kaushalya Devi and ors.
Court: Orissa
Decided on: Sep-11-1974
Reported in: AIR1976Ori119
R.N. Misra, J.1. Defendant No. 5 obtained a money decree against the heirs of Banchanidhi Ota in S. C. C. Suit No. 15/55 of 1955 in the court of the S. C. C. Judge, Baripada and levied execution of the money decree in execution case No. 19 of 1960. On 20th of June, 1961, the plaintiff purchased the property put to sale in that execution case as auction purchaser. On 16-9-1961, a sale certificate was issued in favour of the plaintiff (Ext. 1) on confirmation of the sale. On 9th of March, 1962, the plaintiff claims to have taken delivery of possession through court under Exts. 3 and 3/a and he was put into joint possession along with defendant No. 2. The third defendant on the basis of purchase of half share of Banchanidhi Ota of the disputed property under a registered sale deed of May, 1959, laid claim under Order 21, Rule 58 of the Code of Civil Procedure. The claim was dismissed on 8-4-1961 (Ext. C). A suit under Order 21, Rule 63 of the Code of Civil Procedure was filed impleading t...
Jayashree Chemicals Ltd. Vs. K. Venkataratnam and ors.
Court: Orissa
Decided on: Sep-04-1974
Reported in: AIR1975Ori86
S.K. Ray, Ag. C.J.1. This appeal is by the Plaintiff. The suit was for recovery of Rs. 7,884.11 from the defendant towards the price of goods supplied plus interest of Rs. 845.00 from 24-10-1966 till 24-11-1967. The story may be briefly stated as follows:--The Plaintiff is manufacturing Firm located at Chhatrapur and the defendant was a Contractor under the Government for construction of 132 M. V. Line under the Orissa Electricity Board. The Plaintiff was interested in early completion of the K. V. Line, presumably because it was in need of the electricity and therefore agreed to supply to the defendant necessary goods for construction of the M. V. Line with the sole object of speeding up the construction work. It made supplies of various types of goods between 19-10-1966 and 31-3-1967, the total price of which came to Rs. 7,039.11. The Plaintiff also issued bills in respect of the goods supplied which are said to have been received by the defendant. Since no payment was made, the Plai...
Shyama Sahu Vs. Anam Sahu and anr.
Court: Orissa
Decided on: Sep-03-1974
Reported in: AIR1976Ori126
R.N. Misra, J.1. It is a defendant No. 1's appeal against the affirming decree of the Learned Additional District Judge, Puri, in a suit for title and possession of the Ka Schedule property on the basis of two purchases from the defendant No. 2 under Exts. 2 and 2/a dated 28-6-1965. Alternatively, the Kha Schedule property in which the Ka Schedule property is included was asked to be partitioned and the property in the Ka schedule was asked to be allotted to the Plaintiff in view of the purchases. 2. The Defendant No. 2, the Plaintiff's vendor, supported the Plaint claim. The defendant No. 1 pleaded that the property was the absolute Debottar of the Deity Bhagbat Dev and the palm-leaf books were being worshipped. As such the property was not alienable and the Deity has no interest to alienate the property nor was the Deity benefited by the alienation. Thus the Plaintiff acquired no title under Exts. 2 and 2/a. 3. The Courts below have found that the defendant No. 1 has failed to establ...
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