Orissa Court September 1975 Judgments
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Krushna Chandra Vs. Commr. of Endowments and ors.
Court: Orissa
Decided on: Sep-23-1975
Reported in: AIR1976Ori52
S.K. Ray, J.1. The plaintiff-appellant has preferred this appeal from the confirming decision of a single Judge of this Court dismissing the suit, under Article 4 of Orissa High Court Order 1948, read with Clause 10 of the Letters Patent.2. The appellant filed his suit in the court of the Sub-Judge, Puri for a declaration that he is the hereditary trustee of Radhaballav Math with all its endowments located in the town of Puri being the nominated successor of the late Mahant Shri Radhacharan Das who died in 1963.Undisputedly, Radhaballav Math is an institution of Numbark cult. Its last Mahant was Radhacharan Das who was recognised by all public authorities including defendant No. 1, the Commissioner of Hindu Religious Endowments, Orissa (hereinafter referred to as 'Commissioner). The plaintiff alleges that the late Mahant validly initiated him as his Chela according to customary and usual religious rites prevailing at the Math and the sect to which the institution belonged, and also exe...
Surendranath Samantaray Vs. State of Orissa
Court: Orissa
Decided on: Sep-23-1975
Reported in: 1977CriLJ192
R.N. Misra, J.1. The appellant has been convicted under Section 302 of the Indian Penal Code and sentenced to rigorous imprisonment for life by the learned Sessions Judge of Cuttack. According to the prosecution case, the appellant murdered his mother-in-law Haramani in the early morning on 24th of May, 1973.2. To appreciate the facts of the Case, the relationship of the parties may be indicated. CHAITAN Widow-Haramani (murdered) | ____________________________________________________ | | | Sarala Oouri Kanohan married to Surendra married to (Appellant) Bishnu | | son - Basu daughter- SoubhaginiChaitan died sometime in 1969. Bishnu was serving in the Raj Bhavan at Bhubaneshwar and was living along with his wife. Kanchan was living with Bishnu. Surendra was living as a domesticated son-in-law in Chaitan's house. His son Basu was living with Bishnu while Bishnu's daughter Soubhagini was living with Sarala in the village. The residential house consists of three apartments. One portion was ...
Kailash Chandra Mahesh Kumar Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Sep-18-1975
Reported in: [1976]104ITR64(Orissa)
R.N. Misra, J.1. Under directions of this court at the instance of the assessee on an application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), 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, the revenue is right in imposing penalty at the rate of 150 per cent. of the concealed income ?'2. The year of assessment is 1965-66. Penalty was imposed on the assessee under Section 271(1)(c) of the Act by the Inspecting Assistant Commissioner on the footing that the assessee had failed to explain satisfactorily cash credits to the tune of Rs. 20,500 in its books of account and, therefore, it became liable to be subjected to penalty under Section 271(1)(c) of the Act.3. Before the Tribunal, the liability to be penalised was disputed and it was also contended that the levy of penalty at the rate of 150 per cent. of the income alleged to have been co...
State of Orissa Vs. Joharimal Gajananda
Court: Orissa
Decided on: Sep-17-1975
Reported in: [1976]37STC157(Orissa)
R.N. Misra, J. 1. These are four references made by the Member, Sales Tax Tribunal, Orissa, under Section 24(1) of the Orissa Sales Tax Act at the instance of the Commissioner of Sales Tax. The following question has been referred for opinion of the court:Whether, on the facts and in the circumstances of the case, the Member, Sales Tax Tribunal, is correct in holding that even sales in the course of inter-State trade and commerce can be sales inside the State if the goods are inside the State of Orissa, and whether his interpretation of the definition of 'sale' as given in Section 2(g) of the Orissa Sales Tax Act, 1947, and the explanation attached to the definition of 'sale' is correct? 2. The assessee is a registered dealer under the Orissa Sales Tax Act (hereinafter referred to as the 'Act'). For the quarters ending 30th June, 1961 to 31st March, 1962, assessments were completed under Section 12(8) of the Act and additional tax together with penalty under that sub-section were deman...
Commissioner of Income-tax Vs. Dilsukhrai Ranglal
Court: Orissa
Decided on: Sep-16-1975
Reported in: [1976]104ITR60(Orissa)
R.N. Misra, J.1. The Income-tax Appellate Tribunal has stated a case and referred the following question for opinion of the court in terms of a direction given by the court on November 15, 1973, on an application of the revenue made under Section 256(2) of the Income-tax Act of 1961 (hereinafter referred to as 'the Act'). 'In the facts and circumstances of the case, was the Tribunal justified in deleting levy of penalty under Section 271(1)(a) of the Income-tax Act of 1961 ?'2. The assessee is a firm. The relevant years of assessment are 1963-64, 1964-65 and 1965-66. The assessee was required to file its return of Income under Section 139(1) of the Act for these assessment years by June 30, 1963, June 30, 1964, and June 30, 1965, respectively. As a fact, however, the assessee filed returns for all the three years on December 27, 1966. The Income-tax Officer found that there had been default in filing of the returns and accordingly initiated penalty proceedings under Section 271(1)(a) o...
Goparanjan Dube and ors. Vs. Arbitrator, Hirakud Land Organisation and ...
Court: Orissa
Decided on: Sep-15-1975
Reported in: AIR1976Ori118; 42(1976)CLT17
G.K. Misra, C.J. 1. 56.96 acres of land of one Ramadhin Dube were acquired by the State of Orissa (opposite party No. 3) in 1951. On 30-4-1956 Rs. 17,103.00 was received by the objector. On 11-9-1963 the Arbitrator passed an award, the substantive portion of which runs thus:-- 'The objector should accordingly get compensation for the acquired raiyati lands at 16 years net yield of the lands and it is left to the L. A. O. to assess the net yield in accordance with the results of crop cutting experiments recorded in the Hamid Settlement report. The objector would, besides, get additional 15 per cent. compensation over the compensation to be fixed by the aforesaid method by the L. A. O. The objector should also receive interest at 6 per cent. per annum from the date of dispossession.' The State of Orissa came up in appeal in M. A. No. 1 of 1964 to the High Court and the award was affirmed on 16-2-1970. On 18-11-70/26-3-71 petitioner No. 2, a srn of deceased Ramadhin, was paid the balance ...
Commissioner of Income-tax Vs. Prafulla Kumar Mallik
Court: Orissa
Decided on: Sep-10-1975
Reported in: [1976]104ITR648(Orissa)
R.N. Misra, J. 1. On the application of the revenue under Section 256(2) of the Income-tax Act (hereinafter referred to as 'the Act'), this court required the Tribunal to state a case and refer the following question for opinion of the court: 'Whether the decision of the Appellate Tribunal that no penalty was to be levied is in accordance with law as indicated in the Explanation to Section 271(1)(c) of the Income-tax Act, brought into the statute book with effect from April 1, 1964 ?' 2. The Tribunal has accordingly stated a case. 3. The relevant assessment years are 1958-59, 1959-60, 1960-61, 1961-62 and 1962-63. For these years, reassessments were made under Section 147 of the Act on the footing that certain cash credits which were not genuine had not been taxed. During the reassessment proceedings, the assessee by a letter dated December 6, 1966, intimated the Income-tax Officer thus: '.....That, on the facts and in the circumstances of the case, it can beappreciated that the transa...
Hatakishore Sahu Vs. Industrial Tribunal and ors.
Court: Orissa
Decided on: Sep-10-1975
Reported in: (1976)IILLJ60Ori
G.K. Misra, C.J.1. Petitioner was appointed by the management of the United Puri-Nimapara Central Co-operative Bank Ltd., Puri (Opposite party No. 2) (hereinafter to be referred to as the Bank) as a Junior Supervisor on 10-5-63. He was posted as Assistant Junior Supervisor at Markandpur Service Cooperative Society on 18-8-65. He was suspended from duty on 14-8-70. A charge-sheet was served on him on 17-8-70. He submitted his explanation denying the charges on 26-8-70. He was dismissed from service by an order (Annexure 1) on 21-10-70 with a direction that the dismissal order would be effective retrospectively from 14-8-70. The order of dismissal was passed without any enquiry being held by the Bank. Petitioner raised an industrial dispute with regard to his illegal termination of service by filing a complaint on 23-1-71 before the District Labour Officer-cum-Conciliation Officer, Puri. The conciliation having failed the Conciliation Officer submitted his report of failure of conciliati...
Commissioner of Income-tax Vs. Utkal Agency
Court: Orissa
Decided on: Sep-08-1975
Reported in: [1977]107ITR423(Orissa)
R.N. Misra, J.1. On an application by the revenue under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), this court called upon the Tribunal to state a case and refer the following question lor the opinion of the court :'Whether the Tribunal was justified in working out the quantum of penalty on the basis of the revised return which was filed only after the Income-tax Officer had been able to lay his fingers on extra income recorded in duplicate sale bills?'2. The Tribunal has accordingly stated the case.3. The year of assessment is 1960-61, corresponding to the accounting period ending with March 31, 1960. The assessee was working as the sole distributor of cloth and yarn munufactured by Messrs. Orissa Textile Mills Ltd., in respect of most of the districts of the State of Orissa. For the assessment year the assessee filed a return on November 17, 1960, disclosing total income of Rs. 80,738. While examining the books of account, the Income-tax Officer...
Commissioner of Income-tax Vs. Smt. Tej Kaur
Court: Orissa
Decided on: Sep-05-1975
Reported in: [1976]103ITR171(Orissa)
R.N. Misra, J. 1. This is an application by the revenue under Section 256(2) of the Income-tax Act of 1961 (hereafter referred to as ' the Act'), for a direction to the Appellate Tribunal to state a case and refer the following question for opinion of the court :' Whether, on the facts and in the circumstances of the case, the Tribunal is justified in deleting the inclusion of Rs. 8,000 as income from undisclosed sources and the findings arrived at are vitiated ?'2. The assessee is an individual. The relevant assessment year is 1964-65. While examining the accounts of the assessee, the Income-tax Officer found introduction of cash credits of Rs. 12,000 in all of which Rs. 4,000 stood in the name of Sri Amarjit Singh, a minor son of the assessee, and a sum of Rs. 8,000 in the assessee's own name on August I, 1963. The assessee explained that Rs. 4,000 came as a gift to the grandson from Sri Attar Singh, who was plying trucks in Iran. In regard to the balance of Rs. 8,000, it was said to...
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