Orissa Court August 1975 Judgments
Commissioner of Income-tax Vs. Baijnath Chopolia
Court: Orissa
Decided on: Aug-25-1975
Reported in: [1976]102ITR551(Orissa)
R.N. Misra, J.1. By order dated November 20, 1973, this court directed the Appellate Tribunal to state a case and refer the following question for adjudication:'Whether, in the facts and circumstances of the case, the Tribunal was justified in cancelling the impugned penalty imposed under Section 271(1)(a) of the Income-tax Act, 1961 ?'2. The year of assessment is 1966-67. While the return was due by September 30,1966, it was actually filed on December 14, 1967. A proceeding was initiated for delayed filing of the return under Section 271(1)(a) of the Income-tax Act, 1961. The assessee took the stand that he had no other income than the share income from a registered firm and as the firm had not been able to work out its profit and loss the return could not be filed earlier. It is stated that the returns of the firm as also of the assessee were filed on the same day. The Income-tax Officer rejected the explanation and imposed penalty. The penalty was sustained by the Appellate Assistan...
Tag this Judgment!Teipal Khandelwal and ors. Vs. Mst. Purnima Bai and ors.
Court: Orissa
Decided on: Aug-20-1975
Reported in: AIR1976Ori62
G.K. Misra, C.J.1. Ramgopal (original plaintiff) who died during the pendency of the suit and Balmakund (defendant No. 9 and D. W. 2) were the sons of one Sitaram Agarwalla. Defendant No. 10 is the son of defendant No. 9. Substituted plaintiffs 1 (a) to 1 (i) (respondents 1 to 10) are the heirs of deceased Ramgopal. Defendants 1 to 8 are the appellants,2. The case of the substituted plaintiffs may be stated in short. The disputed house is a double storeyed building situate in Jharsuguda town in the district of Sambalpur. Defendants 1 to 8 were admittedly the monthly tenants under Ramgopal and defendant No. 9 from 1941 onwards. The landlords served a notice to quit on the tenants and filed T. S. No. 35 of 1957 for eviction which ended in a compromise decree on 1-7-1.959. Under the compromise, defendants 1 to 8 agreed to vacate the suit house not later than two years from the date of the decree and pay compensation at the rate of Rs. 50/- per month from 1-4-1959. Defendants Nos. 4 to 8 p...
Tag this Judgment!Maliput Grama Panchayat Vs. Kundali Grama Panchayat and ors.
Court: Orissa
Decided on: Aug-20-1975
Reported in: AIR1976Ori128
G.K. Misra, C.J.1. Maliput Grama Panchayat is the petitioner. Kundali Grama Panchayat, Pattangi Grama Panchayat and Kotia Grama Panchayat are opposite parties 1 to 3 respectively. There is a Hat called the Kundali Hat. It is now within the jurisdiction of Maliput Grama Panchayat: Accordingly, the petitioner is collecting the entire income from the Hat which comes to about Rs. 20,000/-per annum. An application was made by opposite party No. 1 before the Collector for retransferring the Kundali weekly market to its control and management. It may be noted that prior to the constitution of Maliput Grama Panchayat, Kundali Hat was within the jurisdiction of Kundali Grama Panchayat and it is on account of this that the application was made. This application was rejected by the Collector by his order Annexure B/4 dated 8-7-1972. He, however, directed that the entire income from the Kundali Hat should be distributed in the ratio of25%, 20%, 20% and 10% amongst thepetitioner and opposite partie...
Tag this Judgment!Singhbhum Timber Trading Company Vs. State of Orissa
Court: Orissa
Decided on: Aug-19-1975
Reported in: [1982]51STC334(Orissa)
R.N. Misra, J.1. This Court by order dated 22nd November, 1971, required the Member, Sales Tax Tribunal, to state a case and refer the following two questions for determination of this Court:(1) Whether, in law, there was a contract for supply of sleepers between the petitioner and the Government of India in the Ministry of Railways through the agency of the Government of Bihar ?(2) Whether the transaction between the petitioner and the Government of Bihar constitutes inter-State Sale ?Accordingly the Tribunal has drawn up a statement of the facts from which it appears that the assessee is a partnership firm carrying on business in timber at Rourkela. While the assessing officer examined the accounts of the assessee for the year 1965-66, he found that the assessee had sold timber locally worth Rs. 91,326.41 to the Forest Utilisation Officer, Bihar, but had classified that turnover as sales in the course of inter-State trade liable to tax under the Central Sales Tax Act. The Sales Tax O...
Tag this Judgment!Brajendra Maharana and ors. Vs. the Utkal University
Court: Orissa
Decided on: Aug-18-1975
Reported in: AIR1976Ori25
Mohanti, J. 1. These writ petitions under Articles 226 and 227 of the Constitution of India have been filed by six students of the Christ College, Cuttack for quashing the Notification No. EC-II (pub)/627/75 dated 20th February, 1975 (Annexure 4) issued by the Utkal University cancelling the results of the petitioners in the Second Bachelor of Arts Examination of 1974 on the ground that they had resorted to unfair means. 2. As common questions of law and fact are involved in these writ petitions they have been heard together and will be disposed of by this common judgment. 3. The broad facts which are almost identical and are also not in dispute are these: The petitioners appeared at the Second B. A. Examination for the year 1974 from the Christ College Centre. Dr. S. N. Choudhuy, M. A., Ph. D. (Utkal) who is the Reader in History of Kendrapara College was the Examiner in History Paper II. He reported that the answers given by the petitioners to some of the questions in their answer bo...
Tag this Judgment!The New Great Insurance Company of India Ltd. Vs. Baladeb Gahir and or ...
Court: Orissa
Decided on: Aug-12-1975
Reported in: AIR1976Ori201
K.B. Panda, J. These are two appeals filed under Section 110-D of the Motor Vehicles Act (hereinafter referred to as the Act). The appellant in both the appeals is the New Great Insurance Company of India Limited. Misc. Appeal No. 167 of 1973 is against the claimant Baldeb Gahir father of the deceased and others and Misc. Appeal No. 168 of 1973 is against the claimant Harachand Pandey, the injured and others. The two claim cases before the Motor Accident Claims Tribunal, Sambalpur (hereinafter referred to as the Tribunal) were heard analogously but two separate judgments were passed. As against those judgments, these two appeals have been preferred which were heard together as they arise out of the same incident and will be disposed of by this common judgment. 2. The facts not disputed are thus: The jeep ORS 9886 was proceeding from Bargarh on the National Highway towards Saria on 16-5-1969 carrying a marriage party. There were 10 persons in the jeep including the driver. A trolley was...
Tag this Judgment!Registrar of Companies Vs. Utkal Distributors Pvt. Ltd. and ors.
Court: Orissa
Decided on: Aug-11-1975
Reported in: [1978]48CompCas768(Orissa)
P.K. Mohanti, J.1. This appeal has been preferred by the Registrar of Companies, Orissa, Cuttack, against a judgment of the learned S. D. M., Cuttak Sadar, acquitting the respondents of the charge under Section 162 of the Companies Act, 1956 (hereinafter referred to as 'the Act ').2. Respondent No. 1 is the Utkal Distributors (Private) Ltd., a company registered under the Act, and respondents Nos. 2 to 4 are its directors. Accusation against the respondents was that they failed to comply with the provisions of Section 159 of the Act in not filing before the Registrar of Companies the annual return for the year ended September 30, 1969, and thereby became punishable under Section 162(1) of the Act.3. Respondents Nos. 2 and 4 pleaded not guilty to the charge. Their contention was that no annual general meeting for the relevant period having been held for want of quorum, the annual return could not be filed with the Registrar of Companies.4. At the trial, the appellant examined a clerk of...
Tag this Judgment!State Vs. Dharanidhar Mohanty and anr.
Court: Orissa
Decided on: Aug-08-1975
Reported in: AIR1976Ori79; 42(1976)CLT29
S.K. Ray, J.1. This is a reference under Section 366 Criminal Proceding Code for the confirmation of sentences of death passed on Dharamidkar Mohanty and Sana Mohamly who have respectively been convicted under Sections 302 and 302/34, Indian Penal Code far having committed the murder of their first cousin Sugriba Mohanty. The two accused persons have also preferred a Jail Criminal Appeal No. 109 of 1975 and Criminal Appeal No. 114 of 1975 from the judgment of their convictions and sentences. The death reference has been heard along with the appeal filed by the accused per-sons.2. On a Tuesday in the month of Baisakh 1974 which is equivalent to 16-4-1974 at about 9 a.m. the deceased and hisHalia (P. W. 4) loaded a cart with manure and proceeded towards Madhuban Chak for the purpose of manuring the lands of the former. The cart was being driven by the Halia sitting in its front and the deceased was following it. As soon as they crossed the gate of the house of the accused persons, the de...
Tag this Judgment!Mahendar Prasad Rout Vs. the Election Officer and ors.
Court: Orissa
Decided on: Aug-07-1975
Reported in: AIR1976Ori1
R.N. Misra, J. 1. Petitioner and opposite parties 2 to 5 were candidates for election to the post of Sarpanch of the Kasaba Jaipur Grama Panchayat in the district of Balasore. Nomination papers were filed on 9th of March, 1975 and on the same day scrutiny thereof was taken up by the Election Officer. Opposite party No. 5 claimed at the time of scrutiny that petitioner was disqualified under Section 25 (1) (I) of the Orissa Grama Panchayat Act (hereafter referred to as the 'Act') as he being a member of the Khanta-pada Service Co-operative Society had failed to pay paddy loan of the year 1955 together with interest in spite of service of notice on him. The objection was upheld and petitioner's nomination paper was rejected. Petitioner has asked for writ of certiorari to quash the order of rejection of the nomination. 2. Counter affidavits have been filed on behalf of the Election Officer (opposite party No. 1) and by opposite party No. 2 justifying the rejection of the nomination paper ...
Tag this Judgment!Registrar of Companies Vs. Radhika Prasad Nanda and ors.
Court: Orissa
Decided on: Aug-04-1975
Reported in: [1978]48CompCas102(Orissa)
Mohanti, J. 1. This appeal has been preferred by the Registrar of Companies, Orissa, Cuttack, from the judgment of the learned S.D.M. Cuttack, Sadar, acquitting the accused persons (respondents here) of an offence under Section 210(5) of the Companies Act, 1956 (hereinafter referred toas 'the Act').2. The respondents are directors of Utkal Distributors (Private) Ltd., a company registered under the Act. They were prosecuted under Section 210(5) of the Act for failure and neglect to take all the reasonable steps in laying the balance-sheet and the profit and loss account for the financial year ending on March 31, 1971, before the annual general meeting of the company held in pursuance of Section 166 of the Act.3. The plea of the respondents was that as no annual general meeting could be held due to want of quorum, the question of laying the balance-sheet and the profit and loss account did not arise. The learned S.D.M. acquitted the accused persons on the ground that the failure was not...
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