Orissa Court May 1977 Judgments
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Nilamani Ghosh and Partners Vs. Income-tax Officer, Ward b, Cuttack.
Court: Orissa
Decided on: May-10-1977
Reported in: [1978]111ITR294(Orissa)
R. N. MISRA J. - Messrs. Nalamani Ghosh and Partners was a firm with five partners constituted under a deed dated April 1, 1963, and had been assessed as a registered firm up to assessment year 1967-68. On September 14, 1967, Nalamani Ghosh died. Two of the existing partners of the firm retired. With effect from October 1, 1967, a new partnership was constituted with three partners being Smt. Kusum Ghosh, wife of late Nilamani Ghosh, Biswanath Ghosh and Kasinath Raut. For the assessment year 1968-69, one consolidated return was filed. The Income-tax Officer, however, split it up and made two assessments one from April 1, 1967, up to September 30, 1967, and the other from October 1, 1967, up to March 31, 1968. For the first period, he allowed the registration to be continued. For the second period with which this writ application is actually concerned, the Income-tax Officer did not entertain the application for registration and completed the assessment by treating the partners as an un...
Shanti and anr. Vs. the State
Court: Orissa
Decided on: May-04-1977
Reported in: AIR1978Ori19; 1977CriLJ2053
R.N. Misra, J.1. The Additional Sessions Judge of Balasore by Judgment dated 7-11-1974 in Sessions Trial No. 12/ 42 of 1974 convicted Shanti alias Satyabhama Devi Under Section 302 of the Indian Penal Code and Tauli Jena Under Section 302/120B of the Indian Penal Code and sentenced each of them to undergo rigorous imprisonment for life. Criminal Appeal No. 212 of 1974 is by Shanti while the other appeal is by Tauli Jena against the common judgment of conviction and both these appeals were sent from jail.2. When these two appeals were placed before a Division Bench for hearing, notice of enhancement of sentence from rigorous imprisonment for life to one of death was issued. After the appellants were served with such notice, the matter was placed for hearing and by order dated 2-8-1976, a Division Bench consisting of two of us (R. N. Misra and Mohanti, JJ.) directed the appeals to be placed before a Full Bench for hearing in consideration of the fact that certain Bench decisions of this ...
Kaliprasad Das and anr. Vs. Gadadhar Sahu
Court: Orissa
Decided on: May-03-1977
Reported in: AIR1978Ori8; 44(1977)CLT113
R.N. Misra, J.1. This is an appeal by defendants 2 and 3 in a pending suit against an order of temporary injunction.2. The respondent has instituted Title Suit No. 53 of 1976 in the court of the learned Subordinate Judge at Aska for declaration of title, confirmation of possession or in the alternative recovery of possession and for a decree for permanent injunction against defendants 2 & 3. The disputed property is a two-storied house located in village Mundamarai within the Aska Taluk. According to plaintiff, one Rama Chandra Misra was its original owner. In 1955, defendant No. 1 and Ignesu Patra jointly purchased the property by a registered sale deed dated 2-12-1955. On 9-4-1962 Ignesu sold his share in the property in favour of the first defendant and thus the first defendant became the sole owner. Plaintiff purchased the property under a registered sale deed dated 18-5-1972 for a consideration of Rs. 8,000/-. The second defendant had no right, title, interest or even possession o...
Narayan Prasad Singh Samanta Vs. Revenue Officer and anr.
Court: Orissa
Decided on: May-03-1977
Reported in: AIR1977Ori157; 44(1977)CLT10
R.N. Misra, J.1. Petitioner has applied for a writ of certiorari for quashing the orders passed in a Ceiling Fixation proceeding by opposite party No. 1 under the provisions of the Orissa Land Reforms Act (hereafter referred as the Act). According to the petitioner, he belongs to a family with the following genealogy:-- CHAKRADHAR (deceased) widow-Haripriya | Padmanava Singh Samant (deceased) widow Kshirabdhitanaya ___________________________|____________________________ | | | | | Narayan Prasad Soubhagya Anngamanjari. Bibhuti Mahesh Prasad. (Petitioner) manjari. Narayan. wife Lakshmi Kumari.Petitioner submitted a return under Section 40-A of the Act indicating the total extent of land in possession of the family, the lands alienated prior to the relevant date and the lands of which they were in possession and stated that as at present the total area was within the ceiling to which petitioner's family was entitled, all the lands should be permitted to be retained. By order dated 5-12-1...
Kamala Mundani and ors. Vs. Gandaram Munda and ors.
Court: Orissa
Decided on: May-03-1977
Reported in: AIR1977Ori174; 44(1977)CLT199
S.K. Ray, J.1. This is a plaintiffs' second appeal from the reversing decision of the District Judge, Balangir-Kalahandi dated 20-11-73 passed in Title Appeal No 54 of 1971.Plaintiffs filed the suit for division of the suit lands into four equal shares and for allotment of one such share each to plaintiff No. 1, plaintiff No. 3, defendant No. 1 and defendant No. 2.2. Plaintiffs and defendants are members of one family as will appear from the following genealogy: BAIJU MUNDA (dead) ______________________________|___________________________________ | | | Chamru Tiknu (dead) Lachhman (dead) (Died before marriage) =Kandri =Kunda Munda (dead) _________________________|_______________________ | | | | | | Lepa (dead) Ghungi Kali Ladi @ Kamala Bimla | (dead) Sari (p-3) (P.1) Gandaram | | | (D-1) | Kandarpa (P-4) Magsira (P.2) | _______________|________________ | | Arjun (dead) Mahanga | (Died without issue) Tapi (D-2)The suit land is 7.22 acres appertaining to holding No. 8 in mouza Mahammadpu...
Straw Products Limited Vs. State of Orissa and ors.
Court: Orissa
Decided on: May-03-1977
Reported in: [1978]42STC302(Orissa)
R.N. Misra, J.1. The petitioner, Messrs. Straw Products Limited, a company incorporated under the Companies Act of 1956 with its registered office at Jaykaypur in the District of Koraput is engaged in the manufacture of paper and allied products. For the purpose of obtaining pulp for paper-making, the company obtained two leases from the State of Orissa on 17th May, 1956 and 22nd August, 1956, on the basis of royalty. Both the contracts were for a term of 16 years with a stipulation for renewal and in January, 1974, the two leases have been renewed for a further term of 16 years. There is no stipulation for reimbursement of sales tax in the contracts. On 24th February, 1975, the Divisional Forest Officer, Balliguda Division, sent the following letter to the petitioner:I am a registered dealer and my registration No. is GA-II-3252. I am assessed to tax on sale of all standing trees which includes bamboos for the years 1969-70 to 1971-72 and the assessments for the period from 1972-73 ti...
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