Orissa Court April 1976 Judgments
National Insurance Co. Vs. Magikhaia Das (After Him) Mst. Laxmi Dibya ...
Court: Orissa
Decided on: Apr-30-1976
Reported in: AIR1976Ori175; 42(1976)CLT648
R.N. Misra, J. 1. Jagannath Narula, respondent No. 2, was the owner of car No. O. R. P. 2848. Around 8. p. m. on 19-8-1972 this car was proceeding from Puri towards Bhubaneswar on the State Highway. Near village Talapati between Sakhigopal and Gopabandhu Sevasangha, the claimant, original respondent No. 1, was running his own cycle rickshaw on the said road at a slow speed. The car, came from the opposite direction and dashed against the rickshaw. As a result of the accident, the claimant received serious injuries over several parts of his body and remained as an indoor patient at Sakhigopal Hospital. It was found that his left leg and the right collar bone were fractured. He alleged that he became invalid and members of his family have been deprived of his earnings as a rickshaw puller. Claim of Rs. 22,000/- as compensation was laid before the Motor Accidents Claims Tribunal at Puri.The owner of the car, respondent No. 2, entered contest, filed a written statement, cross-examined the ...
Tag this Judgment!Karan Majhi Vs. the State
Court: Orissa
Decided on: Apr-06-1976
Reported in: 42(1976)CLT547; 1976CriLJ1672
R.N. Misra, J.1. The appellant has been convicted under Sections 302 and 201 of the Indian Penal Code by the learned Sessions Judge of Mayurbhanj and has been sentenced to rigorous imprisonment for life in the first count and no separate sentence has been passed under Section 201 of the Indian Penal Code.2. According to the prosecution on the Gamha Purnima day (24-8-1972) when in the village there was a festival it transpired that deceased Kanka Majhi had stolen two banians belonging to accused Fatu. Karan had also been alleging that the deceased had committed theft of rice from his house. The accused persons tied the deceased to a Sal tree in the village. In a meeting it was decided that they should do away with the deceased and in the evening he was taken into the jungle in the close vicinity of the village and was killed there by blows given by Karan on his head. A young daughter of the deceased had followed the party and before her father was killed, she pleaded for him. She was al...
Tag this Judgment!Commissioner of Income-tax Vs. Soubhagya Manjari Devi
Court: Orissa
Decided on: Apr-05-1976
Reported in: [1976]105ITR82(Orissa)
R.N. Misra, J.1. This is a reference made under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), by the Income-tax Appellate Tribunal, Cuttack Bench, at the instance of the revenue and 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 is justified in cancelling the levy of penalty under Section 271(1)(c) of the Income-tax Act, 1961, as barred by limitation by holding that the amendment to Section 275 of the Act (substituted by Act 42 of 1970) being operative from April 1, 1971, does not extend the period of limitation in respect of penalty proceedings initiated on October 21, 1970, pending for disposal as on April 1, 1971 ?'2. Assessee is an individual and the relevant assessment year is 1968-69. Return for the year was filed on November 12, 1968, disclosing income of Rs. 11,570 but assessment was completed on a total income of Rs. 28,894 on 20th of ...
Tag this Judgment!Commissioner of Income-tax Vs. Orissa State Co-operative Housing Corpo ...
Court: Orissa
Decided on: Apr-05-1976
Reported in: [1976]104ITR157(Orissa)
R.N. Misra, J. 1. At the instance of the revenue, on an application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), this court required the Income-tax Appellate Tribunal, Cuttack Bench, 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, it was legal and justifiable for the Tribunal to hold that the income derived by the assessee by way of interest on securities and fixed deposits are entitled to exemption as part of profits arid gains of the business of the assessee under the main Section 81 of the Income-tax Act, 1961 ?' 2. Assessee is a co-operative society. The relevant assessment years are 1962-63 to 1966-67 corresponding to the respective previous years ending with 30th of September. In the course of the relevant assessment proceedings for these years, the assessee claimed that income derived by way of interest on fixed deposits and securities were exempte...
Tag this Judgment!State of Orissa Vs. Mahamaya Coconuts
Court: Orissa
Decided on: Apr-02-1976
Reported in: [1976]38STC120(Orissa)
R.N. Misra, J.1. On direction of this court on an application made under Section 24(2) of the Orissa Sales Tax Act at the instance of the State, the Member, Additional Sales Tax Tribunal, has stated a case and referred the following question for opinion of the court:Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, is correct in holding that dry coconuts are oil-seeds and, as such, declared goods as per the description given under Section 14(vi) of the Central Sales Tax Act, 1956?2. The assessee is a partnership firm and its main business is to deal in coconuts -- watery and dry -- in the course of intra-State as also inter- State trade. For the period 1968-69, the assessee filed a return showing gross turnover at Rs. 1,77,513.05, which was accepted by the assessing officer. The assessing officer did not agree with the assessee that the entire turnover including the price of gunny containers was to be taxed at three per cent on the b...
Tag this Judgment!Caltex (India) Ltd. Vs. State of Orissa
Court: Orissa
Decided on: Apr-02-1976
Reported in: 42(1976)CLT778; [1978]42STC21(Orissa)
R.N. Misra, J.1. On an application made by the assessee under Section 24(2) of the Orissa Sales Tax Act (hereinafter referred to as the 'Act') this court by order dated 3rd September, 1975, called upon the Sales Tax Tribunal to state a case and refer the following question for opinion of the court :Whether, in the facts and circumstances of the case, the sales effected by the assessee can be taken to be in the course of inter-State trade or would they constitute intra-State trade; in the first case, the transactions being liable to Central sales tax and, in the other, the transactions being exigible to Orissa sales tax ?2. The periods with which these four references are concerned are quarters ending with 30th June, 1960, 30th September, 1960, 31st December, 1960 and 31st March, 1961. The petitioner has been assessed as an unregistered dealer under Section 12(5) of the Act and has been subjected to penalty. The brief facts useful for the purposes of the present proceeding are these : T...
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