Orissa Court December 1975 Judgments
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Bavchand and Co. Vs. State of Orissa
Court: Orissa
Decided on: Dec-16-1975
Reported in: [1976]38STC42(Orissa)
R.N. Misra, J.1. On an application of the assessee under ection 24(1) of the Orissa Sales Tax Act of 1947 (hereinafter to be referred to as the Act), the Member, Sales Tax 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 Member, Sales Tax Tribunal, is right in holding that gold and silver ornaments are taxable at the rate of 7 per cent under serial No. 27 of the list of taxable goods, as per Finance Department Notification No. 33927-F. dated 30th December, 1957, and not at the general rate of 5 per cent according to Section 5(1) of the Orissa Sales Tax Act ?2. The assessee, a registered dealer under the Act, carried on business in bullion, gold and silver ornaments and silver articles. For the period 1970-71, the Sales Tax Officer rejected the accounts of the assessee, enhanced the turnover and overruled the contention of the assessee that the turnover was liable to tax at the rat...
Joseph Vallooran Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Dec-12-1975
Reported in: [1977]108ITR544(Orissa)
R.N. Misra, J.1. This is an appeal under Section 269H(1) of the Income-tax Act of 1961 (hereinafter referred to as 'the Act'). The appellant purchased 53.34 cents of land comprised in two contiguous plots situate in Sankarpur area within the Berhampur Municipality in the District of Ganjam from one Subakaran Barariafor a consideration of Rs. 48,500. This property is a part of a larger piece of land measuring 86 cents in all which the vendor had purchased in March, 1969, for a consideration of Rs. 35,000. The Inspecting Assistant Commissioner, Acquisition Range of Bhubaneswar, initiated proceedings under Section 269C of the Act on the footing that he as competent authority had reason to believe that the transfer by the appellant's vendor to the appellant was for an apparent consideration which was less than the fair market value of the property and that the consideration for the transfer as agreed to between the parties had not been truly stated in the sale deed with the object of facil...
State of Orissa Vs. Harekrushana Sahu
Court: Orissa
Decided on: Dec-12-1975
Reported in: [1982]50STC180(Orissa)
R.N. Misra, J.1. On applications made by the State of Orissa under Section 24(1) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the 'Act'), the Member, Additional Sales Tax Tribunal, has stated these cases and referred the following questions for opinion of the court :(1) Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, is not wrong in annulling the assessment for the quarter ending 31st March, 1969, on the ground that the assessee's turnover did not exceed Rs. 25,000 during the assessment year 1968-69 ?(2) Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, is not wrong in annulling the assessments for the year ending 1969-70 and the quarters ending 30th June, 1970, and 30th September, 1970, on the ground that the annual gross turnover of the opponent is only Rs. 18,000 ?(3) Whether, on the facts and in the circumstances of the case, the order of the Member, Addition...
Bishnu Priya Dei and anr. Vs. Brusabhanu Mohapatra and ors.
Court: Orissa
Decided on: Dec-10-1975
Reported in: AIR1976Ori163
R.N. Misra, J.1. Not far away from the Town of Sambalpur and within that district lay the impartible estate of Kolabira until it was abolished by the Orissa Estates Abolition Act, 1951, in November, 1952. Succession to this estate was governed by the rule of primogeniture. At the close of the Nineteenth Century one Chintamoni Singh was the proprietor of this estate. He died on 21-12-1903 leaving behind a son, Nruplal Singh who was then aged about 17, a daughter and two brothers. The estate was taken over by the Court of Wards for management and was released to Nruplal on 15th of January, 1910. During the period the Court was in management, Nruplal had been given some schooling as also training in estate administration.2. Sometime in the year 1939, Brusabhanu (defendant No. 1), a young man of the locality, came into employ-ment of the ex-proprietor. It is stated that he first served as a cleaner and soon became the proprietor's driver and was very much in his confidence. Nruplal was suf...
Bhaja Pradhan Vs. State of Orissa
Court: Orissa
Decided on: Dec-09-1975
Reported in: 1976CriLJ1347
R.N. Misra, J.1. The appellant has been convicted for the offence of murder and has been sentenced to rigorous imprisonment for life by the learned Additional Sessions Judge of Dhenkanal.2. P.W. 1, the local Grama Rakshi, lodged First Information Report at about 9 a.m. on 26-2-1974 with the Officer-in-charge of the Sadar Police Station at Dhenkanal that between 12 midnight and 1 a.m. in the previous night while he was sleeping on the verandah of his house in the village, one Loohan Pradhan asked him to come running as they had caught a thief, Lochan led him to a Mahul tree near about. He found that there were several cut injuries on Gundicha and blood was oozing out. His waist had been tied by a rope to a small tree near about. Several persons were present at the occurrence. On enquiry, the informant was told by Gundicha that he had stolen a she-goat from accused Bhaja Pradhan's cattle shed and was going away. Bhaja ran from behind and gave him cut injuries. As a result of it, he dropp...
Bhramarbar Choudhury Vs. the District Magistrate and ors.
Court: Orissa
Decided on: Dec-07-1975
Reported in: 42(1976)CLT345; 1976CriLJ934
R.N. Misra, J.1. This is an application for a writ of habeas corpus, Th District Magistrate of Puri ((hereinafter referred to as the 'detaining authority') - opposite party No. 1 - made an order for detention of ipetitioner under the Mainten-x of Internal Security Act (hereinafter f erred 'to as the 'Act') and petitioner .'was lodged in Puri Jail. He was served with the following grounds in support of his detention:You, by your action in inciting and instigating the members of the Bhoi community of Bhingarpur, Bentapur, Dian-patna and the neighbouring villages of the Balianta P.S. of Bhubaneswar Sub-division to reap and remove the standing crops from the lands of (persons belonging to other communities, to loot their gathered produce and to set fire to the dwelling houses of the members of other communities as well as the members of their own community who did not fall in line with them, created a situation of terror and insecurity among the villagers of Bhingarpur, Bentapur Dianpatna ...
Jawaharlal Khandelwal Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Dec-05-1975
Reported in: [1977]110ITR884(Orissa)
R.N. Misra, J. 1. On an application of the assessee made under Section 256(1) of the Income-tax Act of 1961 (hereinafter referred to as 'the Act') the Income-tax Appellate Tribunal, Cuttack Bench, has stated this case and referred the following question for the opinion of the court:' Whether or not, under the facts and circumstances of the case, the continuation of registration for a part of the relevant previous year 1969, viz., till August 31, 1968, for the assessment year 1969-70, was maintainable in terms of 'the provisions of Section 187(1) of the Income-tax Act, 1961?'2. Assessee is a firm and the relevant assessment year is 1969-70 corresponding to the previous year ending October 31, 1968 Assessee filed its return for the year together with a declaration under Section 184(7) of the Act. Daring the previous year one of the partners, Radhashyam Khandelwal, had passed away on August 31, 1968. The Income-tax Officer found that the assessee had not closed the books of account on tha...
Commissioner of Income-tax Vs. Dhadi Sahu
Court: Orissa
Decided on: Dec-05-1975
Reported in: 42(1976)CLT89; [1976]105ITR56(Orissa)
R.N. Misra, J. 1. The Income-tax Appellate Tribunal, Cuttack Bench, has stated these cases on applications made under Section 256(1) of the Income-tax Act of 1961 (hereinafter to be referred to as 'the Act') by the revenue and has referred the following common question for opinion of the court:'Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in cancelling the levy of penalty under Section 271(1)(c) holding that the Inspecting Assistant Commissioner failed to have jurisdiction to impose penalty in consequence of the amendment of Section 274(2) of the Income-tax Act, 1961 ?'2. The assessee is an individual deriving income from his share in a partnership business styled as 'M/s. Dhadi Sahu & Others'. For the assessment years 1968-69 and 1969-70, the assessee filed returns of income disclosing his share income only of the said firm. Assessments were completed for these two years on February 28, 1970, and the Income-tax Officer included the inc...
Sajowanlal Jaiswal Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Dec-05-1975
Reported in: [1976]103ITR706(Orissa)
R.N. Misra, J. 1. The Income-tax Appellate Tribunal has stated this case and referred the following question for opinion of the court on an application of the assessee made under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as ' the Act,'):'Whether the expenditure referred to in Section 40A(3) refers only to the expenditure that could be claimed as a deduction under Section 37 or to any payment made by the assessee and taken into account in computing the total income under the provisions of the Income-tax Act, 1961 ?'2. The assessee is a firm carrying on business in grocery articles on wholesale basis at Jharsuguda in the district of Sambalpur. In the assessment year 1970-71, corresponding to the accounting year ending on March 31, 1970, the assessee returned a net income of Rs. 34,41.2. The Income-tax Officer while examining the books of account found that there were two payments in cash being on January 21, 1970 for a sum of Rs. 2,734 and on 30th of March, 1970...
Nilamani Ghosh and Partners Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Dec-04-1975
Reported in: [1977]106ITR281(Orissa)
R.N. Misra, J. 1. Upon the assessee's application made under Section 256(1) of the Income-tax Act of 1961 (hereinafter referred to as 'the Act') the following question has been referred for the opinion of the court: 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that in an appeal under Section 246(1)(c) of the Income-tax Act, 1961, the issue regarding the registration of the firm cannot be raised by agitating the question of status taken in the assessment order ?' 2. Assessee is a firm and the relevant assessment year is 1968-69, covering the accounting period October 1, 1967, to March 31, 1968. Five persons joined a firm in the name and style of M/s. Nilamani Ghosh and Partners and a formal deed dated April 1, 1963, had been drawn up. The firm was accorded registration for several assessment years including assessment year 1967-68. The said firm continued the business from April 1, 1967, to 30th of July, 1967, but was reconstit...
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