Orissa Court October 1975 Judgments
Commissioner of Income-tax Vs. Rupsa Rice Mill
Court: Orissa
Decided on: Oct-30-1975
Reported in: [1976]104ITR249(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. The following question has been referred for the opinion of the court by the Appellate Tribunal:' Whether, On the facts and in the circumstances of the case, the amount of Rs. 12,137 donated by the assessee to the Collector, Balasore, for the construction of the primary health centre building at Rupsa was an admissible business expenditure ?'2. Assessee is a nee mill. The year of assessment is 1963-64. Assessee claimed deduction of a sum of Rs. 12,137 as an item of business expenditure and states that this sum had been given for construction of a primary health centre building at Rupsa where the mill was located. The Income-tax Officer disallowed the claim on the ground that it was a donation for the benefit of the local public in general and could not amount to a revenue expenditure of the assessee.3. Assessee challenged t...
Tag this Judgment!Orissa Co-operative Handicrafts Corporation Ltd. Vs. State of Orissa
Court: Orissa
Decided on: Oct-30-1975
Reported in: 42(1976)CLT63; [1976]38STC131(Orissa)
R.N. Misra, J.1. These are four references made under Section 24(1) of the Orissa Sales Tax Act (hereinafter referred to as the 'Act') made by the Member, Additional Sales Tax Tribunal, Orissa, at the instance of the assessee. The years concerned are 1966-67, 1967-68, 1968-69 and 1969-70. In respect of the first three years, the following question has been referred for opinion of the court :Whether, under the facts and circumstances of the case, it is correct to hold that khadi silk is taxable as per provision in entry at serial No. 8 of Chapter IV at seven per cent or it is tax-free and comes under entry at serial No. 24 of Chapter I of the rate chart, which relates to khadi, hand-spun and hand-woven cloth and hand-spun fabrics ?2. In respect of the last year, the following questions have been referred for opinion of the court:(1) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that khadi silk is taxable and is covered by the entry at se...
Tag this Judgment!Commissioner of Income-tax Vs. Orissa Flour Mills (P.) Ltd.
Court: Orissa
Decided on: Oct-29-1975
Reported in: [1976]104ITR682(Orissa)
R.N. Misra, J.1. This is an application of the revenue under Section 256(2) of the Income-tax Act of 1961 (hereinafter referred to as 'the Act'), for a direction to the Appellate Tribunal to state a case and refer the following question said to be of law for opinion of the court:'On the facts and in the circumstances of the case, whether the Tribunal was right in allowing development rebate to be carried forward to the subsequent year when no reserve was created in the year the machineries were first put to use ?'2. Assessee is a private limited company. The year of assessment is 1968-69. Assessee put up its plant and machinery for the first time during this year. The Income-tax Officer computed assessee's loss for the year at Rs. 3,03,143 but did not allow any development rebate to be carried forward as provided in Section 33(2) of the Act on the ground that the condition imposed under Section 34(3) of the Act had not been satisfied.3. Assessee preferred an appeal to the Appellate Ass...
Tag this Judgment!Lingaraj Panda and Co. Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Oct-23-1975
Reported in: [1977]106ITR746(Orissa)
K.N. Miska, J.1. Assessee, a firm, has applied under Section 256(2) of the Income-tax Act of 1961 (hereinafter referred to as 'the Act'). for a direction to the Appellate Tribunal to state a case and refer the following questions for opinion of the court:'(1) Whether, in the facts and circumstances of the case, the Appellate Assistant Commissioner under Section 251(1)(b) of the Income-tax Act, 1961, had power and jurisdiction to validate and enhance the order of penalty imposed under Section 271(1)(a) which is not in conformity with the provisions of the Income-tax Act, 1961, and is valid in law and (2) Whether, in the facts and circumstances of the case, the penalty imposed under Section 271(1)(a) of the Income-tax Act, 196], by the Income-tax Officer should be treated as a mere mistake and considered legally rectifiable under Section 251(1)(b) of the Income-tax Act, 1961 2. For the assessment year 1966-67, the assessee was required to submit its return on or before 30th of September...
Tag this Judgment!Sankar Kumar Bhattar and ors. Vs. Tehsildar-cum-revenue Officer and or ...
Court: Orissa
Decided on: Oct-21-1975
Reported in: AIR1976Ori103
S.K. Ray, J.1. The main question for consideration in these writ applications is whether the amendment of Section 15 (1) of Orissa Land Reforms Act (hereinafter referred to as 'the Act') on 2-10-1973 conferring exclusive jurisdiction on the Revenue Officer to decide the dispute of the existence of the relationship of landlord and tenant would oust the jurisdiction of the Sub-Judge to adjudicate upon the self-same dispute in suits filed by landlords against the alleged tenants before the amendment came into operation and pending before him on the date of such operation of the amendment.2. Relevant facts may now be stated. The petitioners in these writ applications are admittedly 'landlords in respect of 163.24 acres of land situated in Basta tahsil in the district of Balasore, comprised in two chaks, having purchased landlords' interest from late Muralidhar Bhattar and Gopikrushna Bhattar. They filed two suits in the Court of the Sub-Judge, Balasore, one on 25-4-1973 in respect of 110.8...
Tag this Judgment!Bibekananda Mishra Vs. the Principal, University College of Engineerin ...
Court: Orissa
Decided on: Oct-21-1975
Reported in: AIR1976Ori122
R.N. Misra, J.1. This is an application under Article 226 of the Constitution for a writ of mandamus to direct the Principal of the University College of Engineering at Burla to admit the petitioner as a student in the First Year Degree Course of the College.2. Petitioner passed the Pre-University Science Examination from the University of Agriculture & Technology, Bhubaneswar, in June, 1974 and also passed the Pre-Professional Science Examination from the said University in June, 1975. He applied for being admitted into the first year class of the University College of Engineering, Burla, affiliated to the Sambalpur University during the 1975-76 session. The opposite party No. 1 had published a printed prospectus inviting applications for admission for the said course. Petitioner claims that he satisfied all the conditions indicated their-in regarding eligibility. He was, however, not admitted. It is alleged that the Principal without any rhyme or reason and acting in a whimsical mann...
Tag this Judgment!State of Orissa Vs. Orissa Fisheries Development Corporation Limited a ...
Court: Orissa
Decided on: Oct-21-1975
Reported in: [1976]37STC25(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 on application made by the State of Orissa. In S. J. C. Nos. 113 to 116 of 1973, the following questions have been referred :(1) Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, has not misdirected himself in law in reducing the assessments to the returned figures (2) Whether, on the facts and in the circumstances of the case, nylon yarn is taxable at the rate of seven per cent as per serial No. 7-C of the schedule of taxable goods or at the rate of five per cent as unclassified goods ?In S. J. C. No. 185 of 1973, the following question has been referred: Whether, in the facts and circumstances of the case, the nylon and filament twine required for the preparing fishing net are taxable at seven per cent as per serial No; 7-C or as an unclassified item taxable at the general rat...
Tag this Judgment!B.L. Choudhury Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Oct-01-1975
Reported in: [1976]105ITR371(Orissa)
R.N. Misra, J.1. These are several applications under Section 256(2) of the Income-tax Act, 1961, all made by the assessee. By order dated December 6, 1973, made in these applications, this court called upon the Appellate Tribunal to state the case and refer the following three questions for opinion of the court:'(1) Whether, in the facts and circumstances of the case, the Appellate Tribunal has come to the correct conclusion that there is no valid partition in the family of the assessee ?(2) Whether, in the facts and circumstances of the case, the assessee's status has been correctly determined and in accordance with law ?(3) Whether, in the facts and circumstances of the case, the claim for registration of the firm has been correctly decided '2. The Tribunal has accordingly stated the case.3. The assessment years with which we are concerned are 1961-62, 1962-63 and 1963-64. S.J.Cs. Nos. 129 and 130 of 1972 relate to the quantum assessments for the assessment years 1961-62 and 1962-63...
Tag this Judgment!State of Orissa Vs. Domana Majhi and ors.
Court: Orissa
Decided on: Oct-01-1975
Reported in: 1976CriLJ605
K.B. Panda, J.1. This is an appeal filed by the State of Qrissa against an order of acquittal passed by the Sessions Judge, Bolangir-Kalahandi in Sessions Trial No. 19-K of 1072, wherein six of the respondents, namely, Domana Majhi (Respondent No. 1), Lakhidhar Majhi (respondent No. 2), Mahadev Majhi (respondent No. 3), Dhanu Bhoi (respondent No. 4), Prahal-kd Majhi (respondent No. 5) and Khageswar Majhi (respondent No. 9) were facing trial under Sections 302, 323 and 324, Indian Penal Code and 324 Indian Penal Code and all the 30 respondents under various sections such as Sections 148, 302/149, 326/149 - and 324/149; Penal Code.2. The deceased Butla Sindur as well as all the respondents belong to village Jhikimiki under Kalahandi Sadar Police Station lying at a distance of 19 kilometers from the P.S. 'The deceased was in possession of certain communal grazing land for ,10 to 12 years. In the year 1971, he had raised Kulthi (horse gram), Rasi(Til), Mania and paddy crdps in the said lan...
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