Orissa Court December 1979 Judgments
Commissioner of Income-tax Vs. Tara Trading Co.
Court: Orissa
Decided on: Dec-20-1979
Reported in: [1980]123ITR97(Orissa)
R.N. Misra, J. 1. On being moved under Section 250(2) of the Income-tax Act of 1961 (hereafter referred to as 'the Act'') this court called upon the Cuttack Bench of the Income-tax Appellate Tribunal to state a case and refer the following common question for the opinion of the court:' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the Appellate Assistant Commissioner in the matter of deletion of penalty under Section 271(1)(a) of theAct?' 2. The assessee is a firm and the relevant years of assessment are 1968-69 and 1969-70. Returns for the respective years were due by September 30, 1968, and September 30, 1969. The assessee had filed boththe returns on March 23, 1971. The ITO, therefore, initiated proceedingsunder Section 271(1)(a) of the Act and called upon the assessee to show causewhy it may not be penalised for delayed filing of returns. On the dateappointed by the ITO there was no explanation and the ITO, therefor...
Tag this Judgment!Ram Kishan Agarwala Vs. Collector of Central Excise and Customs and or ...
Court: Orissa
Decided on: Dec-18-1979
Reported in: 1981(8)ELT217(Ori)
R.N. Misra J.1. Challenge in this application under Article 226 of the Constitution is to the order dated 6-4-1971 (Annexuie-12) passed by the Collector of Customs and Central Excise (opposite party No. 1) in purported exercise of powers vested under Section 125 of the Customs Act, 1962 (hereafter referred to as the 'Act'), confiscating an ambassador car bearing registration No. ORR 1763 and authorising redemption thereof by one Bipin Prasad Agarwala on payment of a fine of Rs. 25,000 and also directing confiscation of 370.850 Kilogrammes of silver and authorising redemption of the same by the said Sri Bipin Prasad Agarwala on payment of a fine of Rs. 2 lakhs.2. Petitioner alleges that he carries on money-lending business in his individual capacity from June, 1974 and he also started dealing in silver from September, 1976. He is an assessee under the Income-tax Act in respect of his business. In regard to his silver business, petitioner used to make local purchases of silver as also of...
Tag this Judgment!Commissioner of Income-tax Vs. Aloo Supply Co.
Court: Orissa
Decided on: Dec-18-1979
Reported in: [1980]121ITR680(Orissa)
R.N. Misra, J. 1. At the instance of the CIT, the Cuttack Bench of the Appellate Tribunal has stated this case and referred the following questions for the opinion of the court under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as ' the Act ') :' 1. Whether the statutory limit of Rs. 2,500 under Section 40A(3) of the Income-tax Act applies to payment made to a party at a time or aggregate of payments made to a party in the course of the day as recorded in the cash book and2. Whether the payees' insistence to be paid in cash can be construed as an exceptional or unavoidable circumstance within the meaning of Clause (j) of Rule 6DD of the I.T. Rules, 1962 '2. Assessee is a registered firm and deals on wholesale basis in potato and onion. It has also dealing on commission basis in those articles. The relevant assessment year is 1974-75 ending with March 31, 1974. In the course of assessment proceedings, the ITO found that the assessee had paid to the tune of Rs. 1,1...
Tag this Judgment!Ghana Bhoi and ors. Vs. Natha Bhoi and ors.
Court: Orissa
Decided on: Dec-17-1979
Reported in: 49(1980)CLT256; 1980CriLJ536
ORDERS. Acharya, J.1. By the impugned order in a proceeding under Section 147, Cr. P. C. the court below has declared that the first party members have got the right _ to graze their cattle on the lands in question. After giving that finding the court below has prohibited the second party members from interfering with the exercise of the said right by the first party members over the lands in question.2. It is contended by Mr. Das, the learned Counsel for the petitioners, that the court below passed the impugned order without considering the evidence on record to the effect that the lands in question have been settled with different members of the second party and that they are in possession of the same on payment of rent.3. From the impugned order it is quite evident that the court below on a discussion and consideration of the oral and documentary evidence on record has arrived at the finding that the second party members have formed a combination and have tried to grab the gochar la...
Tag this Judgment!Bhagaban Prasad Das Vs. Narayan Prasad Das
Court: Orissa
Decided on: Dec-13-1979
Reported in: AIR1980Ori33; 49(1980)CLT132
P.K. Mohanti, J. 1. The second appeal is by the defendant against a decree of affirmance arising out of a suit for permanent injunction.2. The plaintiff's case was that the suit lands originally belonged to the parties and their brother Gangadhar Das and were amicably partitioned by a registered deed dated 30-4-53. After partition, Gangadhar sold away the properties, which fell to his share, to one Shankar Padhan who, in his turn, sold away the same to the plaintiff by a sale deed dated 26-3-58. The plaintiff claimed to be in possession of the suit lands from the date of his purchase. The defendant having threatened him with dispossession, he came to Court for a permanent injunction restraining the defendant from interfering with his possession.3. The defendant claimed to be the absolute owner in respect of the suit lands. His contention was that after vesting of the estate in the State of Orissa under the Orissa Estates Abolition Act, he applied for rent settlement and in claim case N...
Tag this Judgment!State of Orissa Vs. Kalapana Jewellers
Court: Orissa
Decided on: Dec-12-1979
Reported in: [1980]45STC273(Orissa)
R.N. Misra, J. 1. This is a reference under Section 24(1) of the Orissa Sales Tax Act of 1947 at the instance of the revenue and the following question has been referred by the Additional Sales Tax Tribunal for opinion of the court:Whether, on the facts and in the circumstances of the case, the Additional Sales Tax Tribunal is justified in holding that gold and silver ornaments will be taxed at the rate of 5 per cent as per Sub-section (1) of Section 5 of the Orissa Sales Tax Act instead of 7 per cent as per entry in serial No. 27 of the taxable goods?2. The relevant period is the financial year of 1971-72. The facts of this case are the same as in the case of Bavchand and Co. v. State of Orissa [1976] 38 S.T.C. 42 and, for the reasons recorded in the said judgment, our answer to the question referred is:3. On the facts and in the circumstance of the case, the Additional Sales Tax Tribunal was wrong in holding that gold and silver ornaments were exigible to tax at the general rate of 5...
Tag this Judgment!P.K. Panda Vs. Smt. Premalata Choudhury and ors.
Court: Orissa
Decided on: Dec-10-1979
Reported in: AIR1980Ori102; 49(1980)CLT285
P.K. Mohanti, J.1. This is an appeal under Section 110-D of the Motor Vehicles Act against the decision of the Second Motor Accident Claims Tribunal, Puri awarding a compensation of Rs. 30,000/- in favour of respondents 1 to 6.2. The accident which resulted in the death of Khetramohan Choudhury, an Advocate of this Court, occurred on 17-7-73 and it involved a motor cycle hearing No. ORO 9230. This motor cycle was purchased by respondent No. 7 Shyarna Sundar Misra on 16-5-73 and was registered in his name. He has taken an insurance policy from the New India Assurance Company Limited (respondent No. 8), which was valid till 16-5-74. The appellant Prafulla Kumar Panda is the sister's husband of the said Shyama Sundar Misra. The motor cycle had been given to him as dowry on the occasion or his marriage which took place on 27-5-73.3. Respondent No. 1 is the widow of late Khetramohan Choudhury and respondents 2 to 6 are his children. They claimed a compensation of Rs. 1,28,000/-alleging that...
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