Orissa Court July 1980 Judgments
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Commissioner of Income-tax Vs. Pohop Singh Rice Mill
Court: Orissa
Decided on: Jul-28-1980
Reported in: 50(1980)CLT591; [1981]132ITR390(Orissa)
R.N. Misra, J.1. The Cuttack Banch of the Income-tax Appellate Tribunal has stated this case at the instance of the revenue and the following question has been referred for opinion of this court :'Whether, on the facts and in the circumstances of the case, a declaration filed beyond the time prescribed under Section 184(7)(ii) of the Income-tax Act, 1961, could be considered to be not in order within the meaning of Section 185(2) of the Act and, consequently, the order of the Income-tax Officer rejecting such a declaration amounts to an order passed under Section 185(3) of the Act ?'2. The short facts relevant for the disposal of this reference are these : Assessee is a firm which had been granted registration earlier to the assessment year 1971-72. For the relevant assessment year, i.e., 1971-72, the assessee filed a declaration under Section 184(7) of the Act on October 15, 1971, though under the law the declaration was required to be filed along with a return which became duo on 30t...
Sona Khan and ors. Vs. State
Court: Orissa
Decided on: Jul-23-1980
Reported in: 50(1980)CLT245; 1981CriLJ39
R.N. Misra, J.1. Members of the second party in a proceeding tinder Section 107 of the Code of Criminal Procedure have moved this Court under Section 401 of the Code for setting aside the direction of the Executive Magistrate calling upon them to furnish interim bonds.2. When this revision application was placed before the learned Chief Justice, he passed the following order:Let this case be heard by a Full Bench for examining the correctness of the decision reported in 44 Cut LT 381 : 1978 Cri LJ 124 (Uchhaba Jena v. Kunjabehari Routray).When the hearing began, before us Mr. Dhal for the petitioners and Mr. R.C. Patnaik appearing for some of the members of the first party indicated that neither of them wanted the correctness of the Bench decision to be considered by a Full Bench. Mr. Dhal further pointed out that the question that arises for consideration in the revision application has no relationship with anything decided by this Court in the Division Bench decision and as such for ...
Anadi Naik Vs. Prahallad Naik and ors.
Court: Orissa
Decided on: Jul-18-1980
Reported in: AIR1981Ori21; 50(1980)CLT277
N.K. Das, J. 1. Plaintiff is the appellant against a reversing judgment in a suit for partition of his one-third share in the homestead left by one Chakradhar Naik in holding No. 313 measuring about Ac. 0.06 1/2 dec. and for delivery of possession of the same.The admitted genealogy is given below. MADHAB NAIK | ____________________________________________________________________________________ | | | | Bridhar Giridhari Gopi Nidhi | | | | Anadi (Plff.) Sanatan (D.5) _________________________________________________ Chakradhar | | | | Kunja Bhalga Jaiga Fagn (dead) | (D. 1) | | dead Farika (D. 4) (D. 2) Prahallad=Rani (widow of Fagn) (dead) | | Gandharb (D. 3) | ______________________________________ | | DilDei (D. 1) (ka) Raga (D.1) (kha).2. From the genealogy stated below, it would appear that Madhab had four sons, namely, Sridhar, Giridhari, Gopi and Nidhi. Nidhi's son Chakradhar is unheard of for more than seven years. The dispute is in respect of his share in the properties. Plain...
Art Emporium Vs. State of Orissa
Court: Orissa
Decided on: Jul-18-1980
Reported in: 50(1980)CLT547
R.N. Misra, J.1. The Additional Member, Sales Tax Tribunal, Orissa, has stated this case and referred the following questions for the opinion of the court:(i) Whether, on the facts and in the circumstances of the case, the Additional Tribunal was correct in holding that pure silk, matha, kantia and other similar products dealt in by the applicant are taxable being covered under entry serial No. 8 of the list of taxable goods ?(ii) Whether, on the facts and in the circumstances of the case, the Additional Tribunal was correct in upholding the assessment without a specific finding that silk articles dealt in by the petitioner were valued more than Rs. 10 a piece ?(iii) Whether, on the facts and in the circumstances of the case, the Additional Tribunal was correct in upholding the assessment of tax on tasar, kantia and matha dealt in by the assessee ?2. The assessee carries on business in handloom cloth, sarees including silk, tasar and matha goods. Its principal place of business is at P...
State of Orissa Vs. Bharat Saw Mill
Court: Orissa
Decided on: Jul-17-1980
Reported in: 50(1980)CLT281; [1980]46STC389(Orissa)
R.N. Misra, J.1. The Member, Sales Tax Tribunal, Orissa, has stated this case and referred the following two questions for opinion of the court:(i) Whether, in the facts and circumstances of the case, conversion of logs into sized logs and timber involved a manufacturing process and whether as a result of such process a different commercial commodity produced ?(ii) Whether, in the facts and circumstances of the case, the purchase of round logs and timber after process in the saw mill constituted contravention of the provision contained in the proviso to Section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 ?2. When this reference came for hearing before a Division Bench, it has been referred to a larger Bench for examining the correctness of the decisions of the Division Benches of this Court in the cases of State of Orissa v. Rajani Timber Traders [1974] 34 S.T.C. 374, Krupasindhu Sahu & Sons v. State of Orissa [1975] 35 S.T.C. 270 and State of Orissa v. Patel Saw Mill [1976] 37 S....
Kamaru Zuman Khan Vs. State of Orissa
Court: Orissa
Decided on: Jul-16-1980
Reported in: 50(1980)CLT440
R.N. Misra, J.1. These are references under Section 24(1) of the Orissa Sales Tax Act. The Additional Sales Tax Tribunal has stated these cases and has referred the following question for opinion of this Court:Whether, on the facts and in the circumstances of the case, the Additional Sales Tax Tribunal is correct in holding that agarbattis should be taxed as 'perfumery' article coming under the purview of entry in serial No. 36 of the Rate Chart provided for taxing luxury goods, when he recorded a specific finding that agarbattis are not luxury goods ?2. Section 5 of the Orissa Sales Tax Act contains the scheme under which there is a uniform prescribed rate for imposition of tax on the taxable turnover. The proviso appearing under Sub-section (1) authorises the State Government from time to time by notification and subject to such conditions as may be imposed to fix a higher rate of tax not exceeding thirteen per cent or a lower rate of tax on the sale transactions. The assessee in the...
Andhra Civil Construction Co., Hyderabad Vs. State of Orissa and ors.
Court: Orissa
Decided on: Jul-11-1980
Reported in: AIR1981Ori32
S. Acharya, J. 1. This is an appeal under Section 39 of the Arbitration Act.2. The appellant-contractor entered into an agreement in F-2 form with the State Government for construction of a dyke in the Balimela Dam Project for a certain sum of money. Some disputes arose between the appellant and the State Government in respect of that work, and the appellant filed an application under Section 8 of the Arbitration Act in the court of the Subordinate Judge, Jeypore, Dist. Koraput, for reference of the disputes and its claims to an arbitrator to be appointed by the court. The said application was converted to a suit under Section 20 of the Arbitration Act, 1940 (hereinafter referred to as 'the Act') and was registered as Title Suit No. 32/73. By the order of this High Court Sri B.R. Swamy, Chief Engineer, Roads and Buildings, Orissa, a Chief Engineer in service unconnected with the work in question, was ultimately appointed as the arbitrator in the case. The following questions were refer...
Radhamohan Malia and anr. Vs. Basudeb Khuntia and ors.
Court: Orissa
Decided on: Jul-08-1980
Reported in: AIR1981Ori16; 50(1980)CLT435
N.K. Das, J.1. Defendants are appellants against a confirming decision in a suit for permanent injunction restraining the defendants who are said to be the Malia Sevaks of Lord Kapileswar Dev from entering into the kitchen and offering cooked food to the deity.2. The suit has been filed against the defendants representing the Mallia Sevakas of the deity Kapileswar Dev under Order 1, Rule 8, Code of Civil Procedure. Both the courts below have decreed the suit granting the relief in favour of the plaintiffs.3. Only one question will decide the Second Appeal. Admittedly, the suit is filed under Order 1, Rule 8 Code of Civil Procedure. From the order dated 2-4-1974 of the trial court, it appears that the court passed order directing issue of notice under Order 1, Rule 8 Code of Civil Procedure. Rule 8 (2) of Order 1 C. P. C. provides that the court will pass order for notice of institution of the suit to all persons, so interested, either by personal service, or, where, by reason of the nu...
Ananta Charan Mahapatra Vs. the Inspector of Post Offices, Jajpur Sub- ...
Court: Orissa
Decided on: Jul-08-1980
Reported in: AIR1980Ori165; 50(1980)CLT145
R.N. Misra, J.1. Petitioner was serving as an extra-departmental delivery agent -- a civil post under the Union Government. By order dated 27-8-1976, he was put off duty on the ground that allegations of misconduct against him were under enquiry. On 6th of October, 1976 -- hardly six weeks thereafter -- his services were terminated in terms of Annexure-3. Petitioner thereupon moved this Court under Article 226 of the Constitution for quashing of the order of discharge and contended:--(i) Two grounds are indicated in Rule 6 of the Posts and Telegraphs Extra Departmental Agents (Conduct and Service) Rules, 1964, for termination of service. As the order of termination does not specify the ground upon which the order of termination is based, the order itself is vitiated; and (ii) Though the order of termination prima facie is an innocuous one, it really amounts to an order of dismissal, as it is based upon allegations of misconduct. 2. When the application was placed before a Division Ben...
Dinamani Debi Vs. Paramananda Choudhury and anr.
Court: Orissa
Decided on: Jul-08-1980
Reported in: AIR1980Ori177; 50(1980)CLT328
P.K. Mohanti, J.1. This Civil Revision is directed against an order of remand passed under Section 151, Civil Procedure Code. When it was placed before a learned single Judge, the opposite party No. 2 (defendant No. 2) contended, on the authority of a Bench decision of this Court in the case of Sarder Bauri Bisoyi v. (Smt.) Surekha Sahuani, ILR (1974) Cut 1433, that the order of remand was appealable and the Civil Revision was not maintainable. Counsel for the petitioner having challenged the correctness of the Bench decision, the learned single Judge directed that the case may be placed before a learned Bench for a decision on the question of maintainability of the Civil Revision. Thereafter, the Civil Revision was placed before a Division Bench which referred it to a Full Bench as the correctness of the Bench decision was doubted.2. The facts giving rise to this Civil Revision, in a nutshell, are as under:The petitioner as plaintiff brought O. S. No. 30/102 of 1974/69 for declaration...
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