Orissa Court August 1977 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Jhata Mallik and ors. Vs. Tinkadi Chand Mandal and ors.
Court: Orissa
Decided on: Aug-30-1977
Reported in: AIR1978Ori127; 44(1977)CLT594
ORDERR.N. Misra, J. 1. Some defendants in a pending suit for declaration of title and recovery of possession with other ancillary reliefs have filed this revision under Section 116 of the Code of Civil Procedure being aggrieved by the order of the learned Subordinate Judge, Baripada, rejecting their application that the suit has abated on the ground that defendant No. 1, a joint tortfeasor, having died, his legal representatives have not been substituted. 2. Plaintiff filed Title Suit No. 88 of 1970 in the court of the SubordinateJudge at Baripada on 20th of Oct., 1970, asking for a declaration of title, recovery of possession, grant of permanent injunction and recovery of mesne profits. He alleged that the defendants jointly in a gang disturbed plaintiff's peaceful possession and forcibly cut away the paddy in Dec. 1967, though the same had been grown by the plaintiff. In 1968 defendants with their supporters in a body forcibly dispossessed the plaintiff from the disputed land and hav...
i. Ramakrishnaiah and Sons Vs. Commissioner of Income-tax, OrissA.
Court: Orissa
Decided on: Aug-25-1977
Reported in: [1978]111ITR296(Orissa)
R. N. MISRA J. - I. Ramkrishnaiah & Sons, Berhampur, was a partnership firm with seven partners. The deed of partnership dated October 10, 1963, indicated the interest of each of the partners in the following manner :1.I. Rammurty12%2.I. Ramchandra Rao13%3.I. Ananda Rao13%4.I.V. N. Rao12%5.I.Kanakaraju17%6.I.Ramkrishna Rao17%7.IBudhikrishna16%During the relevant assessment year 1972-73 (previous year ending with March 31, 1972), Kanakaraju died on August 4, 1971. Clause 10 of the partnership deed provided :'The partnership shall continue until such time as the partners determine. The firm shall not be dissolved by the death or retirement of a partner but may be continued by the surviving or remaining partners on such terms and conditions as may be agreed upon.'As a fact, however, the partners dissolved the firm, settled the accounts and drew up a new partnership with effect from August 5, 1971, with the remaining six partners. For the assessment year in question, two returns were filed...
B.N. Sharma Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Aug-23-1977
Reported in: [1977]110ITR538(Orissa)
R.N. Misra, J. 1. On an application by the assessee under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), this court directed the Cuttack Bench of the Income-tax Appellate Tribunal to state a case and refer the following question for the opinion of the court : ' Whether the amount of penalty imposable should have been worked out on the basis of the law in force at the time the return was filed and the delinquency of excluding a part of the income had been committed ?' 2. The assessee is an individual. The relevant assessment year is 1965-66 corresponding to the previous Rama Navami year ending with April 9, 1965. The return for the year was filed on December 12, 1966, and assessment was completed on March 13, 1969, determining a total income of Rs. 81,470. The Income-tax Officer reopened the assessment by issue of a notice under Section 147 of the Act. The assessee filed a fresh return on April 6, 1971, but stuck to the figures returned originally. On...
Commissioner of Income-tax Vs. Middle East Construction Equipments
Court: Orissa
Decided on: Aug-22-1977
Reported in: [1979]117ITR382(Orissa)
R.N. Misra, J. 1. These are two references under Section 256(1) of the I.T. Act of 1961 (hereinafter referred to as the 'Act'), made by the Cuttack Bench of the Income-tax Appellate Tribunal 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 interest paid on loans taken for the purchase of Government Loan Bonds was an admissible deduction ?'2. The assessee is a registered firm mostly carrying on business in supply of machineries to Government departments. The relevant years of assessment are 1968-69 and 1969-70. The short facts relevant to appreciate the point raised are these: The State Government of Orissa decided to give preferential treatment in the matter of placing of orders for supply of materials to parties holding State Government Loan Bonds. On September 14, 1966, the Chief Engineer of the Rural Engineering Organisation wrote a letter to the assessee that sin...
Chintamani Acharya and anr. Vs. State of Orissa and ors.
Court: Orissa
Decided on: Aug-18-1977
Reported in: AIR1978Ori87
R.N. Misra, J.1. The Orissa Subordinate Education Service consists of two cadres -- Assistant Teachers in Government Schools form the Junior Cadre while Headmasters and Deputy Inspectors of Schools form, the Senior Cadre. Petitioner in O. J. C. 284 of 1975 was recruited as an Assistant Teacher in the Orissa Subordinate Education Service on 4-8-1955 and was promoted as a Headmaster in the Senior 'Cadre of the service on 23-8-1971, while petitioner in O. J. C. No. 285 of 1975 was recruited as an Assistant Teacher on 13-2-1960 and still continues to be an Assistant Teacher. The State Government decided in 1969 to convert the management of 142 High Schools in the State which were by then receiving full net deficit grants from Government into regular Government Schools. Thus with effect from 1st of March, 1969, these 142 schools became regular Government Schools and the teachers and Headmasters employed in these schools were treated as Government servants. Accordingly the Assistant Teachers...
Padan Mallik Vs. Sakhia Bewa and anr.
Court: Orissa
Decided on: Aug-18-1977
Reported in: AIR1978Ori132; 44(1977)CLT477
S. Acharya, J.1. The unsuccessful plaintiff No. 1 in both the courts below has preferred this appeal, Plaintiff No. 2 died during the pendency of the suit.2. The following genealogical tree will show the relationship of the parties and the other relevant persons:-- SRINIBAS MALLIK _______________________________|________________________ | | | | | Dina- Bhubani Nidhi Sidha Sudam bandhu | =Sakhi =KJibana =Sakhia =Subasi | Padan (P.(1) =Suka (P.2) (dead during) the pendency of the suit.)Admittedly all the five sons of Srinibas, shown above, are dead. Dinabandhu, Bhu-bani, Nidbl and Sidha died before the coming into force of the Hindu Women's Rights to Property Act of 1937. Sudam died in 1948. Subasi and Sakhi are also dead.The suit property is the homestead property described in the plaint and recorded in Ext, 1,3. The plaintiffs In the suit have asked for partition of their 4/5th share in the suit property. Their case, in a nutshell, is that prior to 1928 there was severance of the joint...
Anadi Behera Vs. Khatun Nisa Bibi
Court: Orissa
Decided on: Aug-18-1977
Reported in: AIR1978Ori151; 44(1977)CLT624
ORDERR.N. Misra, J. 1. Plaintiff instituted Title Suit No. 96 of 1974 in the court of the Munsif at Jaipur for declaration of his right, title and interest as also possession over the disputed property said to be six decimals of cultivable land in plot No. 4 of khata No. 179, Alternately there was a claim for restoration of possession through court. The basis of plaintiff's title was one Gobinda Behera was recorded occupancy tenant and he died leaving behind his only son Haguri. The disputed land was an Intermediary interest which vested in the State under the provisions of the Orissa Estates Abolition Act. Haguri returned to his original abode in Jhadagram area of Midnapore district. On 19-10-1968, he transferred the property to the plaintiff who happens to be his cousin brother for consideration under a registered sale deed,2. Defendant denied acquisition of title by plaintiff and further pleaded that the plaintiff having alienated the property in favour of one Baliani Behera under a...
Joyanarayan Redarnath Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Aug-18-1977
Reported in: [1980]122ITR619(Orissa)
R.N. Misra, J. 1. Upon directions issued by this court on an application under section 256(2) of the Income-tax Act of 1961 (hereinafter referred to as ' the Act '), made by the assessee, the Income tax Appellate Tribunal, Cuttack Bench, 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 imposition of penalty under section 271(1)(c) of the Act is sustainable '2. The assessee is a registered firm and the relevant year of assessment is 1970-71. During the assessment year 1969-70, the firm had comprised of five partners, namely, Kedarnath, Rameshlal, Dineshlal, Maheshlal and Sureshlal. The first four partners made gifts of varying amounts to their respective wives on October 19, 1968, appertaining to the assessment year 1969-70 and the alleged gifts were made by book transfers and the respective capital accounts of the partners were debited and consequent credit entries were found in the names of th...
Commissioner of Wealth-tax Vs. I. Butchi Krishna
Court: Orissa
Decided on: Aug-18-1977
Reported in: 44(1977)CLT459; [1979]119ITR8(Orissa)
R.N. Misra, J.1. The Wealth-tax Appellate Tribunal, Cuttack Bench, has stated this case and referred the following question for the opinion of the court under Section 27(1) of the Wealth-tax Act of 1957 (hereinafter referred to as 'the Act'):' Whether, on the facts and in the circumstances of the case and on a true interpretation of Section 5(1A) of the Wealth-tax Act and the Wealth-tax Rules, the Appellate Tribunal was justified in allowing the deduction of Rs. 91,400 in respect of the exempted assets held by the firm in which the assessee was a partner in computing his net wealth ?'2. Assessee is a partner in three firms, two of which are Immidisetti Ramakrishniah Sons, Anakapalle, and Immidisetti Ramakrishniah Sons, Berhampur. The relevant assessment year is 1972-73 and the valuation date is March 31, 1972. In computing the net wealth, the assessee worked out bis 11 per cent. share in the exempted assets such as bank deposits, Government securities, T.D.S. Bonds et cetra held by the...
Nanda Kishore Moharana Vs. Mahabir Prasad Lath
Court: Orissa
Decided on: Aug-17-1977
Reported in: AIR1978Ori129; 44(1977)CLT505
S. Acharya, J. 1. This appeal has been preferred against the order passed in Misc. Appeal No. 13/3/2 of 1975/76/77 confirming an order dated 23-6-75 passed by the Munsif, Sambalpur in Misc, Case No, 19/75, which is a proceeding Under Section 47, C. P. C. arising out of the Execution Case No. 34/72. The respondent Sn this appeal filed that Execution Case for the execution of the order passed in H, R. C, Case No, 32/62, The appellant herein opposed the execution of the said order and on that objection Misc. Case No. 19/75 was registered. The executing court, however, dismissed the said objection. Being aggrieved by the said order the appellant preferred Misc. Appeal No. 13/3/2 of 1975/76/77 before the District Judge, Sambalpur on 4-7-75, The said appeal also was dismissed by the Additional District Judge, Sambalpur. The appellant has preferred this appeal against the said appellate order. 2. Mr. Jain, the learned counsel for the respondent, at the outset challenged the maintainability of...
- ‹ Prev
- 2
- Next ›
- Last »