Orissa Court August 1979 Judgments
Commissioner of Income-tax Vs. American Consulting Corporation
Court: Orissa
Decided on: Aug-30-1979
Reported in: 48(1979)CLT478; (1980)14CTR(Ori)193; [1980]123ITR513(Orissa)
R.N. Misra, J. 1. The first two references are under Section 256(1) of the Income-tax Act of 1961 (hereafter referred to as 'the Act ') made by the Income-tax Appellate Tribunal, Cuttack Bench, at the instance of the revenue and relate to assessment years 1962-63 and 1963-64 respectively.2. On applications of the revenue under Section 256(2) of the Act registered as S.J.Cs. 40 and 41 of 1975, this court directed the Appellate Tribunal to state a case and refer an additional question for opinion of the court in respect of the same two assessment years referred to above.3. The other three references of 1976 relate to assessment years 1964-65, 1965-66 and 1966-67 and are the outcome of a direction of this court under Section 256(2) of the Act at the instance of the revenue.4. The assessee, an American Consultancy (hereafter referred to as the ' Corporation ') carried on the business of selling its expertise and technical know-how. It entered into an agreement with M/s. Hindustan Steel Ltd...
Tag this Judgment!Dhani Dibya Vs. Kasinath Nanda
Court: Orissa
Decided on: Aug-30-1979
Reported in: 48(1979)CLT519; 1979CriLJ1297
S. Acharya, J.1. This is an appeal against the order of acquittal passed by the Assistant Sessions Judge, Puri, in Criminal Appeal No. 31/9 of 1976.2. The accused, respondent herein, had been convicted by the trial court for an offence Under Section 448 I.P.C. and was sentenced thereunder to pay a fine of Rs. 50/-, in default to undergo S. I. for one week. On appeal by the accused, the appellate court has acquitted him of the said offence.3. The accused-respondent is the brother of the complainant-appellant in this appeal.4. The prosecution case, in short, is that the complainant (P. W. 1) a widow, in execution of a decree in her favour in Execution Case No. 25/69 of the Court of the Munsif, Puri, got delivery of possession of her house in Harachandi Sahi in Puri town in the afternoon of 30-7-1971. After receiving delivery of possession she resided in that house, but in the early morning of 31-7-1971, the accused forcibly entered into the said house by assaulting here with an iron rod ...
Tag this Judgment!The Fertilizer Corporation of India Ltd. and ors. Vs. Ranjit Kumar Mis ...
Court: Orissa
Decided on: Aug-27-1979
Reported in: AIR1980Ori152; 49(1980)CLT547
S. Acharya, J.1. This revision is directed against the order dated 20-1-79, passed by the Subordinate Judge, Cuttack in Misc. Case No. 276/78.2. The opposite party herein filed a petition under Section 8(2) of the Arbitration Act, 1940, (hereinafter referred to as the 'Act') in the court below for appointment of an arbitrator in accordance with Clause 12 of the agreement (Ext. 2) dated 19-5-78, between the parties. That petition was registered as Misc. Case No. 276/78. The petitioners herein were the opposite parties in the said Misc. Case. According to the opposite party, his taxi ORU 7858, was hired by the petitioners for a period of one year on hire charges of Rs. 50/-per day besides supply of petrol, mobil oil and brake oil as per the terms mentioned in the said agreement. The petrol, mobil and brake oil were not supplied by the petitioners for running the car, and so the opposite party purchased the same from his own money and managed the work entrusted to him. Later on, the petit...
Tag this Judgment!Golak Chandra Rath Vs. Krutibas Rath and anr.
Court: Orissa
Decided on: Aug-27-1979
Reported in: AIR1979Ori205; 48(1979)CLT459
R.N. Misra, J.1. Plaintiff is in appeal challenging the dismissal of his suit for declaration of title and recovery of possession of 4.45 acres of land shown in 'B' schedule of the plaint or in the alternative for partition of the total area of 9.951 acres of land described in the 'A' schedule and allotment of half share therein to him,2. One Sukadeva had two sons -- Krutibas and Bhaskar. Suka's widow is the second defendant. Krutibas is defendant No. 1. Bhaskar died in 1951 leaving behind a widow Golap. Plaintiff laid claim in the suit on the basis of having been adopted by Golap on 18-12-1959. According to the plaintiff, defendant No. 1 was a political worker and taking advantage of his position wanted to deprive Golap of her title to the property. There was a proceeding under Section 145 of the Code of Criminal Procedure which terminated in favour of the defendant No. 1. Golap having died during that proceeding, plaintiff filed the suit on 27-2-1965 for the reliefs indicated above o...
Tag this Judgment!Gadhapurni Vs. the State
Court: Orissa
Decided on: Aug-27-1979
Reported in: 48(1979)CLT369; 1980CriLJ188
P.K. Mohanti, J.1. This is a prisoner's appeal presented through the Superintendent of Jail against her conviction under Section 302 I. P. C. and the sentence of imprisonment for life.2. Accusation against the appellant was that she gave birth to an illegitimate child and caused its death by throttling on 25-1-75. The dead body of the child was found lying on the threshing floor of one Bhima Meher of Rampur. The Grama Rakhi of the village lodged information at the Police Station and a U- D. case was started. Investigation revealed that it was a case of murder. The appellant is alleged to have made an extra-judicial confession before P. Ws. 3 and 6, After investigation, she was charge-sheeted under Section 302, I. P. C-3. The appellant pleaded not guilty to the charge. She denied having made any confession before P. Ws. 3 and 6. She also denied having given birth to the child.4. The doctor P. W, 1 performed post mortem examination over the dead body and opined that the child was born al...
Tag this Judgment!Padmalaya Vs. Shyamsundar Sahu and ors.
Court: Orissa
Decided on: Aug-21-1979
Reported in: AIR1980Ori1; 49(1980)CLT41
R.N. Misra, J.1. This is a second appeal by the decree-holder challenging the appellate order of the learned District Judge reversing the rejection of an objection under Section 47 of the Code of Civil Procedure by the executing court,2. Title Suit No. 109/63 of 1965/1966 was one for partition wherein defendant No. 4 had been appointed as receiver. The suit terminated by compromise on 6-12-1966 and a compromise decree was passed which absolved the receiver from liability for mesne profits. An attempt of the plaintiff to have a receiver appointed by application dated 6-5-1967 failed on the ground that there was and proceeding then pending in court. On 7-7-1967, an application for final decree was filed where an application for appointment of receiver was made. That application was rejected on 23-9-1969. A fresh application was filed on 25-11-1969 for appointment of receiver which was registered as Miscellaneous Case No. 64 of 1969 and by order of the Court dated 22-12-1970, defendant No...
Tag this Judgment!Executive Engineer, Prachi Division, Bhubaneswar Vs. Gangaram Chhapoli ...
Court: Orissa
Decided on: Aug-20-1979
Reported in: AIR1980Ori51; 48(1979)CLT575
ORDERS. Acharya, J. 1. These two revisions are directed against the orders dated 7-3-1979 and 9-3-1979 passed by the Subordinate Judge, Cuttack in Misc. Case No. 386 of 1978. In pursuance of the order dated 26-4-79 passed by this Court in Civil Revision No. 238 of 1979 both the cases were heard together, one set of argument was advanced by the counsel appearing for the parties, and both these revisions accordingly are disposed of by this common judgment.2. The Executive Engineer, Prachi Division, Bhubaneswar (the petitioner) and Opposite Party No. 1 (O. p. No. 1) entered into the agreement No. 50-F/2 of 1968-69 for the 'Construction of solid spurs at Branch village Devi Bight' by O. P. No. 1. The claims of O. P. No. 1 in connection with that work could not be settled amicably, and so O.P. No. 1 issued notice to the Chief Engineer, Irrigation, to appoint an arbitrator in accordance with Clause 23 of the agreement to arbitrate the disputes arising out of his said claims and to settle his...
Tag this Judgment!Jogendra Malla Vs. Khira Dei and ors.
Court: Orissa
Decided on: Aug-16-1979
Reported in: 48(1979)CLT637; 1980CriLJ634
S. Acharya, J.1. This is an appeal against an order of acquittal passed by the Judicial Magistrate, First Class, Cuttack.2. The complainant's case, in short, In that his son Paramananda Malla had married Khira Dei (respondent No. 1); then aged about 18 years, according to the Hindu rites on 13-6-67, and thereafter Khira Dei and Paramananda lived as husband and wife. During the subsistence of the said marriage Khira with the persuasion of her father (respondent No. 3) and mother (respondent No. 7) and the connivance of the other respondents married Bikal Khatua (respondent No. 8) for the second time on 11-7-75. All the respondents knew that the first husband of Khira was alive and their marriage was still in subsistence. Cognizance was taken on that complaint petition and the accused persons were tried and were acquitted by the court below on the finding that the alleged marriage of Khira with the complainant's son Paramananda was not proved; and that the S.D.J.M. had no jurisdiction to...
Tag this Judgment!Kartik Enterprise (Pvt.) Ltd. Vs. the Orissa State Electricity Board a ...
Court: Orissa
Decided on: Aug-10-1979
Reported in: AIR1980Ori3
R.N. Misra, J.1. Petitioner is a private company with its registered office located at Cuttack and is engaged in general fabrication on small scale. In terms of the industrial policy laid lown by the Union Government and the State Government of Orissa, petitioner is treated as a small scale industry. Under the Orissa State Electricity Board (General Tariff) Regulations of 1973 (hereinafter referred to as 'Tariff Regulations'), petitioner has also been treated as a small scale industry in the classification. The company entered into a contract with the Orissa State Electricity Board (hereinafter referred to as the 'Board') for supply of electricity of 15 kws. and started paying tariff in terms of Board's notification dated 30th of November, 1974, in the following manner:--(A) Monthly charges calculated at the rate of:-- (i) 18 paise per KWH for first 200 units per k.w. of contract demand;(ii) 17 paise per KWH for all units in excess of above without prejudice to the payment of minimum c...
Tag this Judgment!State of Orissa Vs. G.C. Kanungo
Court: Orissa
Decided on: Aug-07-1979
Reported in: AIR1980Ori157; 48(1979)CLT505
ORDERS. Acharya, J.1. The above 8 cases were taken up together as parties are the same and the points for consideration and decision in all these cases are similar in nature.2. The contractor Gokul Chandra Kanungo, the opposite party in all these cases, was entrusted with different items of work by the Executive Engineer, National Highway, Cuttack in the year 1963-64 by the Orissa Public Works Department under F-2 Agreements for the said purpose. On the motion of the contractor the Chief Engineer in the year 1965 appointed an arbitrator as per Clause 23 of the agreements to settle some disputes relating to claims in respect of these 8 and six other items of work. The arbitration continued in the hands of different arbitrators, and at the instance of the contractor the arbitrator appointed by the Chief Engineer was removed by the court in 1977 and Sri B.R. Rao, retired District Judge, was appointed as arbitrator to decide those disputes between the parties in all these cases, and the ar...
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