Orissa Court November 1975 Judgments
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Commissioner of Income-tax Vs. Industry and Commerce Enterprisers (P.) ...
Court: Orissa
Decided on: Nov-28-1975
Reported in: [1979]118ITR606(Orissa)
R.N. Misra, J.1. On an application of the revenue made under Section 256(1) of the I.T. Act of 1961 (hereinafter referred to as 'the Act'), the Income-tax Appellate Tribunal has stated this case and referred the following question for opinion of the court :'Whether, on the facts and in the circumstances of the case, the loss of Rs. 27,420 sustained by the assessee on sale of Government Loan Bonds is capital loss or revenue loss ?'2. The assessee is a private limited company and the relevant assessment year is 1967-68. The company carries on business in sale of furniture in general and steel furniture of M/s. Godrej Company. During the relevant year it also commenced business of a rolling mill in Calcutta. During the assessment proceedings, the ITO noticed a claim of loss of Rs. 29,247 as arising from sales of Government Loan Bonds and other assets and while further scrutinizing the claim found that Rs. 27,420 was relatable to loss arising out of sale of Government Loan Bonds worth Rs. ...
Mohanraj Boid Vs. Eswar Charan Patnaik and ors.
Court: Orissa
Decided on: Nov-21-1975
Reported in: AIR1976Ori129; 42(1976)CLT181
Misra, J. 1. This is an application for a writ of certiorari directed against the final order of the Election Tribunal (District Judge of Koraput at Jeypore) made under the Orissa Municipal Act of 1950.2. Petitioner and opposite parties 1 and 4 were candidates for election to the Jeypore Municipal Council from Ward No. 9. The nominations of all these three persons having been accepted on scrutiny, they participated in the election, polling whereof took place on 30th of May, 1973. Opposite party No. 2, the Election Officer, took up counting of the ballot papers on 2-6-1973 and declared opposite party No. 1 elected on the footing that opposite party No. 1 secured 193 votes, petitioner secured 186 votes and opposite party No. 4 secured 108 votes. 60 ballot papers were rejected as invalid. Petitioner filed an election petition under the provision of Section 19 of the Orissa Municipal Act, 1950, before the Tribunal, opposite party No. 3, challenging the election of opposite party No. 1 on t...
Commissioner of Income-tax (Central) Vs. Biju Patnaik
Court: Orissa
Decided on: Nov-19-1975
Reported in: [1976]103ITR713(Orissa)
R.N. Misra, J. 1. This is an application under Section 256(2) of the Income-tax Act of 1961 (hereinafter referred to as 'the Act') by the revenue for a direction to the Appellate Tribunal to state a case and refer the following questions said to be of law for the opinion of this court:'(1) Whether, on the facts and in the circumstances of the case, and on a proper interpretation of Section 64 and Section 139 of the Income-tax Act of 1961 and of the relevant Income-tax Rules, prescribing the form and the manner in which the return of income is required to be furnished under the latter section, the assessee had an obligation to disclose in thereturn of income furnished by him the income from dividends on shares standing in the names of his wife and the minor son ? (2) If the answer to question No. (1) is in the affirmative, then whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that no penalty could be imposed under Section 271(1)(c) of the Inc...
Mahendra Ram Vs. Union of India (Uoi) and ors.
Court: Orissa
Decided on: Nov-19-1975
Reported in: 42(1976)CLT70; (1977)ILLJ74Ori
R.N. Misra, J.1. Petitioner was appointed as a ticket collector by order dated 9-9-1971 made by the Divisional Personnel Officer of the South Eastern Railway at Khurda Road and with effect from that date he was posted in such capacity at the Cuttack Railway Station. On 6-8-1975, petitioner was served with an order dated 2 8-1975 passed by the Divisional Commercial Superintendent 'opposite party No. 2) to the following effect:As you are guilty of serious misconduct in that you have demanded and accepted Rs. 5 from a passenger travelling without ticket from Kendrapara Road to Cutlack by 8 UP while working as a Ticket Collector on duty at the South Gate at Cuttack on 15-7-1975 at 5.40 hours without issuing any receipt for the same, I have decided that under Rule 14 ii of the Railway Servants (Discipline & Appeal Rules, 1968, you should be removed from service with effect from the date of receipt of this letter.Petitioner impugnes the said order in this application for a writ of certiorari...
Shukadev Sahu Vs. the Administrator, Utkal University
Court: Orissa
Decided on: Nov-07-1975
Reported in: AIR1976Ori101
R.N. Misra, J. 1. Petitioner appeared at the Bachelor's Examination in Commerce held by the Utkal University in April, 1974, as a regular candidate from the Ravenshaw College at Cuttack. He obtained 369 marks out of a total of 1000 as per the mark-list (Annexure 1), He secured the following marks in English and Economics:-- English, Paper-I -- 10) Paper-II -- 35) Out of 200 Paper-III -- 9)College marks -- 19)Economics, Paper-I -- 14) Paper-II -- 30) Out of 300 Paper-III -- 9)College marks -- 26)Petitioner was declared unsuccessful in the Examination as he secured less than 100 marks in the Economics group. Under the Regulations of the University, a candidate securing more than 360 marks and getting plucked in one subject is entitled to appear in that subject only which is ordinarily called as Compartmental Examination. Petitioner took the Second B. Com. Examination held in September, 1974, in the Economics group only, but was declared to have been unsuccessful. As a fact he secured 115...
Joda East Iron Mines Vs. State of Orissa
Court: Orissa
Decided on: Nov-06-1975
Reported in: [1976]37STC574(Orissa)
R.N. Misra, J. 1. At the instance of the assessee, four questions have been referred for opinion of the court by the Member, Additional Sales Tax Tribunal:(1) Whether, on the facts and in the circumstances of the case, the receipt from sale of foodgrains which is compulsorily supplied to the workmen of the assessee's mines without profit under the obligation of an agreement with recognised union of its workmen is a part of the assessee's turnover as a 'dealer' under the Orissa Sales Tax Act ?(2) Whether, on the facts and in the circumstances of the case, the sale of foodgrains by the assessee made to its workmen of its mines amounts to sale within the meaning of Section 2(g) of the Orissa Sales Tax Act so as to be included in the assessee's turnover for the purpose of assessment ?(3) Whether, on the facts and in the circumstances of the case, occasional disposal of used empty drums, used G. I. sheets, used and unserviceable hose pipes and used and rejected parts of machineries and othe...
State of Orissa Vs. Rama Engineering and Manufacturing Works
Court: Orissa
Decided on: Nov-06-1975
Reported in: [1976]37STC182(Orissa)
R.N. Misra, J.1. The Member, Additional Sales Tax Tribunal, has stated a case and referred the following two questions for the opinion of the court on an application made by the State of Orissa under Section 24(1) of the Orissa Sales Tax Act, 1947 (hereinafter briefly referred to as the 'Act'):(1) Whether, on the facts and in the circumstances of the case, this Tribunal is right in holding that tractor parts and electric motors are not machinery and are exigible to tax at 5 per cent ?(2) Whether, on the facts and in the circumstances of the case, the assessing officer was not justified in assessing tax on the turnover of sale of tractor parts and electric motors at 7 per cent ?2. The assessee---a dealer under the Act--is a manufacturer of grills and different steel fabricated goods. The relevant periods of assessment are 1967-68, 1968-69 and 1969-70. The assessee had paid tax on its sales turnover of tractor parts and electric motors at 5 per cent. The Sales Tax Officer was of the view...
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