Orissa Court September 1975 Judgments
Orissa Ceramic Industries Ltd. Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Sep-30-1975
Reported in: [1977]107ITR345(Orissa)
R.N. Misra, J.1. Under the direction of this court on an application of the assessee under Section 256(2) of the Income-tax Act, 1961, the Appellate Tribunal has stated a case and referred the following question for opinion of the court:'Whether, in the facts and circumstances of the case, without rejecting the accounts, the Appellate Tribunal was justified in sustaining disallowance of the expenditure of Rs. 30,000 on coal account and directing addition of that amount to the assessee's income for the year ?'2. The year of assessment is 1968-69. Assessee is a company engaged in the manufacture of various ceramic articles including pipes. Assessee showed a net loss of Rs. 83,935 in the profit and loss account. In computing the loss, the assessee claimed deduction of Rs. 1,05,429 on the head of expenses for consumption of coal in the manufacturing process. The Income-tax Officer was of the view that the claim was excessive on the basis of past records and, therefore, deleted a sum of Rs....
Tag this Judgment!State of Orissa Vs. Janata Medical Stores
Court: Orissa
Decided on: Sep-30-1975
Reported in: 1979CENCUS190D; [1976]37STC33(Orissa)
R.N. Misra, J. 1. On applications by the State of Orissa made under Section 24(2)(b) of the Orissa Sales Tax Act of 1947, this Court directed the Tribunal to state a case and refer the following two questions for opinion of the court:(1) Whether, on the facts and in the circumstances of the case, the Sales Tax Tribunal is correct in annulling the assessments by holding that thermometers, lactometers, syringes, eye-wash glasses and measuring glasses do not come within the ambit of serial No. 38 of the schedule of taxable goods? and(2) Whether, the Tribunal is entitled to annul assessment in respect of sale of plastic rubbers and plastic pieces on the ground of hardship ?2. The assessee is a medical stores at Puri. The periods of assessment are 1966-67, 1967-68 and 1968-69. While examining the assessee's accounts the Sales Tax Officer found that in respect of the sale turnover of thermometers, lactometers, syringes, measuring glasses and eye-wash glasses as also droppers and certain othe...
Tag this Judgment!Ram Chandra Nisanko Vs. District Transport Manager, State Transport Se ...
Court: Orissa
Decided on: Sep-30-1975
Reported in: (1976)IILLJ374Ori
G.K. Misra, C.J. 1. The petitioner was appointed as a conductor by the letter (Annexure 1) dated 1-9-1971. The appointment was purely on temporary basis and terminable at any time without notice. His services were terminated by an order (Annexure 6)dated 8-8-1972 which runs thus:Sri R.C. Nisanko, temporary conductor, S.T.S. through S.S.M., Jeypore.He is informed that his services are terminated with effect from 15-8-72 forenoon as per the terms and conditions of his appointment order.x x xThe petitioner has filed this writ application under Articles 226 and 227 of the Costitution challenging the validity of the impugned order. There is no dispute that at the relevant time of termination of service the petitioner was a Government servant. Article 311(2) of the Constitution applies to his case.2. Facts may be stated in short to appreciate the point in issue. On 27th of July, 1972 the petitioner was in charge of a bus which was to proceed from Jeypore in Orissa to Kanker in Madhya Pradesh...
Tag this Judgment!Capital Talkies Vs. Commissioner of Income-tax, OrissA.
Court: Orissa
Decided on: Sep-30-1975
Reported in: [1977]108ITR489(Orissa)
R. N. MISRA J. - These are three references made under section 256(1) of the Income-tax Act, 1961, by the Appellate Tribunal at the assessees instance. The following question has been referred for opinion of the court :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding penalty levied on the assessee in the status of association of persons after such status was changed to registered firm in appeal as a result of grant of registration to the assessee, there being no dispute regarding identity of the person on whom the penalty was levied, namely, group of persons claiming partnership carrying on business in the name of Messrs. Capital Talkies ?'The years of assessment relevant to the references are 1965-66 and 1966-67. Admittedly, returns for both these two years were very much belated. The Income-tax Officer, therefore, initiated proceedings for penalty under section 271(1)(a) of the income-tax Act and raised penalties of Rs. 23,194 and R...
Tag this Judgment!Simanchal Mahapatro and anr. Vs. Budhiram Padhi and anr.
Court: Orissa
Decided on: Sep-29-1975
Reported in: AIR1976Ori113
Mohanti, J. 1. This appeal, by defendants 2 and 3, arises out of a suit for specific performance of a contract of sale dated 16-2-1967 executed by defendant No. 1 Sobhabati Panigrahi in favour ofthe plaintiff (respondent No. 1) agreeing to sell the suit lands measuring 5.17 acres for a sum of Rs. 7,600/-.2. The plaintiff's case was that the suit lands are situated at a distance of 120 miles from Parlakhemundi where defendant No. 1 ordinarily resides. She desired to dispose of the land and requested her cousin brother Gobinda Panigrahi (P. W. 5) to find out a suitable purchaser. On 16-2-1967 sine executed the deed of contract (Ex, 1-D) in favour of the plaintiff on re'ceipt of a sum of Rs. 1,000/- as earnest money and agreed to execute the sale deed by 31-3-1967; but instead of selling the lands to the plaintiff as agreed upon, she executed two sale deeds (Exhibits A-2 and B-2) in favour of defendants 2 and 3 on 17-3-1967. It was alleged that the defendants 2 and 3 are not bona fide pur...
Tag this Judgment!State of Orissa Vs. Kameswari Associated Rice Mills
Court: Orissa
Decided on: Sep-26-1975
Reported in: 42(1976)CLT93; [1975]36STC561(Orissa)
R.N. Misra, J.1. Under orders of the court, made on an application of the State under Section 24(2)(b) of the Orissa Sales Tax Act (hereinafter referred to as the 'Act'), the Member, Sales Tax Tribunal, has stated the case and referred the following question for opinion of the court:Whether, in the facts and circumstances of the case, the supply of rice under the Orissa Rice Procurement (Levy) Order, 1964, would constitute sale for the purpose of taxation under the Central Sales Tax Act 2. The assessee-a rice mill-in terms of the provisions of the Orissa Rice Procurement (Levy) Order, 1964 (hereinafter referred to as the 'Levy Order'), made certain sales to the Government of India and effected supplies of the same to different destinations as directed by the appropriate authority during the periods 1964-65 and 1965-66. In assessment proceedings under the Central Sales Tax Act, the assessee took the stand that the transactions were not 'sales'. The assessee's contention was rejected and...
Tag this Judgment!State of Orissa Vs. Tanguda Gopalam and Sons
Court: Orissa
Decided on: Sep-26-1975
Reported in: 42(1976)CLT24; [1975]36STC454(Orissa)
R.N. Misra, J.1. The Member, Sales Tax Tribunal, has stated a case on an application of the Commissioner of Sales Tax made under Section 24(1) of the Orissa Sales Tax Act (hereinafter referred to as the 'Act'), and has referred the following question for opinion of the court :Whether, on the facts and in the circumstances of the case, the Sales Tax Tribunal is right in holding that the short credit being negligible, the rejection and disallowance of the claim of rebate in its entirety is not justified.2. The period of assessment is 1968-69 covering four quarters ending on 30th June, 1968, 30th September, 1968, 31st December, 1968, and 31st March, 1969. There is no dispute about the gross turnover or the taxable turnover of the assessee. Quarterly returns were filed in time and admitted tax was duly credited to the treasury deducting rebate as provided in Section 13(8) of the Act. Certain excess collections of tax made by the assessee were also credited to the treasury along with the ta...
Tag this Judgment!New Orissa Traders Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Sep-25-1975
Reported in: [1977]107ITR553(Orissa)
R.N. Misra, J.1. On the assessee's application, the Income-tax Appellate Tribunal has stated a case and referred the following question for the opinion of the court :'Whether, in the facts and circumstances of the case, the Tribunal was justified in holding that the order passed by the Income-tax Officer was not under Section 185 and, therefore, the appeal preferred by the assessee was incompetent ?'2. Assessee is a partnership firm. For the assessment year 1964-65, the assessee made an application claiming registration of the firm. The accounting period for the relevant assessment year ended on December 31, 1963. The application for registration was filed on 30th of June, 1966--2 1/2 years beyond time in view of the statutory provision that the application has to be filed during the previous accounting year. The Income-tax Officer rejected the application by saying :'Application for claiming registration has been filed on June 30, 1966. The application is clearly out of time. Although...
Tag this Judgment!Benudhar Sethi Vs. Certificate Officer and ors.
Court: Orissa
Decided on: Sep-24-1975
Reported in: AIR1976Ori116
G.K. Misra, C.J. 1. The petitioner had taken auction of a fishery for an amount of Rs. 16,825/-. He defaulted to pay a sum of Rs. 5,000/- out of it Action was taken against him under the Public Demands Recovery Act. A notice was issued under Rule 25 of Schedule II of the Orissa Public Demands Recovery Act, 1961 (hereinafter to be referred to as the Act). Some of his immovable properties were attached, sale proclamation was issued, but the sale has not taken place yet. While the matter was thus pending, a notice was issued to the petitioner on 11-3-1969 as to why a warrant of arrest should not be issued against him. On 10-8-1970 another order was passed that the show cause notice was served. As the judgment-debtor failed to pay the dues a warrant of arrest was issued against him and he was produced in custody under arrest. The Certificate Officer then passed the impugned older dated 16-3-1974 putting the petitioner to civil prison. It is against this order that the writ application has ...
Tag this Judgment!Gandharb Misra Vs. State of Orissa
Court: Orissa
Decided on: Sep-24-1975
Reported in: [1975]36STC466(Orissa)
R.N. Misra, J.1. On assessee's application made under Section 24(2)(b) of the Orissa Sales Tax Act, 1947 (hereinafter to be referred to as 'the Act') this court directed the Tribunal to state a case and refer the following question for opinion of this court:Whether, in the facts and circumstances of the case, the assessee was entitled to obtain extension of time for filing of the appeal before the first appellate authority upon satisfying him that there was good cause for not presenting the appeal within the prescribed period 2. On 9th March, 1970, assessee received the order of assessment for the period 1968-69. On 16th May, 1970, an appeal was filed before the Assistant Commissioner of Sales Tax. Under the provisions of Section 23(1) of the Act such an appeal has to be filed within 30 days from the date of receipt of the order of assessment. As the appeal was out of time, the assessee made an application for condonation of delay and claimed that he was ill. A medical certificate in s...
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