Orissa Court August 1980 Judgments
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Western Coal Fields Ltd. Vs. Notified Area Council, Brajrajnagar and a ...
Court: Orissa
Decided on: Aug-29-1980
Reported in: AIR1981Ori18; 50(1980)CLT605
R.N. Misra, J. 1. Challenge in this application under Article 226 of the Constitution is to the levy of holding tax raised by the Notified Area Council of Brajrajnagar (hereafter referred to as the 'Council) in respect of the holdings of the petitioner located within the jurisdiction of the Council. Petitioner-Company also challenges the demand of licence fee under Section 290 of the Orissa Municipal Act of 1950.2. Petitioner -- Western Coalfield Limited -- is a subsidiary Company of Coal India Limited which is a Government Company within the meaning of Section 617 of the Companies Act of 1956 Three collieries by the names of HemgirRampur Coal Company Limited, Orient Colliery Limited and Ib-River Colliery Limited were privately owned collieries. On 30th of January, 1973, under Central Ordinance 1 of 1973, the management ofthese collieries was taken over by the Government of India. The Ordinance was replaced by Central Act 15 of 1973. Under the Act, the management of the mines vested in...
Utkal Jewellery Mart Vs. State of Orissa
Court: Orissa
Decided on: Aug-29-1980
Reported in: [1982]50STC266(Orissa)
R.N. Misra, J.1.The Member, Sales Tax Tribunal, has stated this case and referred the following question under Section 24(1) of the Orissa Sales Tax Act for opinion of the court:Whether, on the facts and in the circumstances of the case, the Member, Sales Tax Tribunal, is correct in holding that the sales turnover of gold ornaments studded with imitation stones/artificial precious stones are jewellery exigible to tax at the rate prescribed in serial No. 22 of the schedule of luxury goods ?2. The assessee is a registered dealer dealing in gold and silver ornaments. The period of assessment is 1973-74. The quantum of turnover is not in dispute but the rate at which the turnover is exigible to sales tax is under challenge. Though at one stage, the turnover of gold and silver ornaments was being challenged as not exigible to tax under serial No. 27 of the schedule of taxable goods, in view of the decision of this Court in the case of Bavchand & Co. v. State of Orissa [1976] 38 STC 42 that ...
Laxman Fertilisers Vs. State of Orissa
Court: Orissa
Decided on: Aug-29-1980
Reported in: [1982]51STC240(Orissa)
R.N. Misra, J.1. On an application by the assessee under Section 24(2) of the Orissa Sales Tax Act, this Court directed the Tribunal to state a case and refer the following question for the opinion of the Court:Whether, in the facts of the case, the Tribunal has not gone wrong in placing the burden on the assessee to establish that the business in question was separate business of his ?2. S.K. Rathor as proprietor of a firm M/s. Karsan Rice Mills was given registration certificate No. CUIE 153. Rathor started a new business by the name and style of M/s. Laxman Fertilisers with effect from 20th January, 1973 and obtained a new registration bearing No. CUIE 1832. For the quarter ending 31st March, 1973, the turnover of the new business came to Rs. 25,166.60. The assessing officer assessed him for this quarter and raised a demand by applying Section 4(5) of the Act. The assessee took the stand that the earlier business of M/s. Karsan Rice Mills belonged to the H.U.F. of which he was a mem...
Sheo Sankar Trading Co. Vs. State of Orissa
Court: Orissa
Decided on: Aug-27-1980
Reported in: [1982]50STC389(Orissa)
R.N. Misra, J.1. At the instance of the assessee this case has been stated and the following question has been referred for opinion of the court by the Additional Sales Tax Tribunal under Section 24(1) of the Orissa Sales Tax Act:Whether on the facts and in the circumstances of the case and on an interpretation of Section 6A of the Central Sales Tax Act, 1956, which came into force with effect from 1st April, 1973, goods which moved from Orissa to outside the State on 26th February, 1973, for commission sale can be taxed at the ordinary rate on account of non-submission of form F ?2. The assessee is a registered dealer both under the State as also the Central Sales Tax Acts and carries on business on minor forest produce in the district of Mayurbhanj. It claimed despatch of articles worth Rs. 27,627.59 on 26th Feburary, 1973, to its commission agent outside the State of Orissa for sale. As declaration in form F was not produced the assessing officer rejected the claim and assessed the ...
Kunjabihari Sahoo Vs. State of Orissa
Court: Orissa
Decided on: Aug-27-1980
Reported in: [1982]51STC330(Orissa)
R.N. Misra, J.1. At the instance of the assessee, the Sales Tax Tribunal has stated these cases and referred the following question for opinion of the court under Section 24(1) of the Orissa Sales Tax Act (hereinafter referred to as the 'Act') :Whether, on the facts and in the circumstances of the case, the Sales Tax Tribunal, Orissa, was right in holding that the sale of sleepers by the assessee during the years 1967-68, 1968-69 and 1969-70 constituted intra-State sale ?2. The assessee is a forest contractor and is also registered as a dealer under the Act. The South Eastern Railway needed a lot of sleepers made of timbers for laying and maintenance of railway tracks. At the request of the railway officials, the Divisional Forest Officers of the State Government were negotiating for purchase of sleepers. The Divisional Forest Officers, Dhenkanal, contacted the assessee and in terms of the agreement between the Governor of Orissa represented by the Divisional Forest Officers and the as...
Supreme Motors Vs. State of Orissa
Court: Orissa
Decided on: Aug-27-1980
Reported in: [1980]46STC452(Orissa)
R.N. Misra, J.1. The Member, Additional Sales Tax Tribunal, has stated this case and referred the following two questions for opinion of the court on the assessee's application:(1) Whether, on the facts and in the circumstances of the case, the inspecting officer of the commercial taxes department has jurisdiction to verify the cash available in the cash box of the assessee-dealer ?(2) Whether, on the facts and in the circumstances of the case, the Additional Tribunal is justified in rejecting the accounts by not accepting the dealer's explanation in the matter of cash discrepancy ?2. The assessee is a dealer in automobile and motor cycle parts, its place of business being located at Cuttack. Its place of business was inspected by an inspector of the department-who verified its cash position by checking the cash box. Dispute was raised as to the competence of the inspecting officer verifying the cash box. That has given rise to the first question. Since the accounts were rejected by re...
The Titaghur Paper Mills Co. Ltd. Vs. State of Orissa
Court: Orissa
Decided on: Aug-26-1980
Reported in: 50(1980)CLT372; [1980]46STC475(Orissa)
R.N. Misra, J.1. The Member, Orissa Sales Tax Tribunal, has stated this case and has referred the following question for opinion of the court upon a direction by this Court on an application of the assessee under Section 24(2) of the Orissa Sales Tax Act. The question referred is :Whether, on the facts and in the circumstances of the case, the assessee has the option to furnish any one of the following informations as mentioned in form D, namely :(i) Purchase order No. and date ;(ii) Purchase as per bill/cash memo No. and date ; and(iii) Supply under chalan No. and date with regard to his sales to the Government in order to obtain the benefit of the concessional rate of tax as envisaged under Section 8(1)(b) of the Central Sales Tax Act ?2. The assessee is a manufacturer of paper and effects, inter alia, supplies to Government. In respect of its supplies to Government concerns, claim for concessional rate of tax as provided under Section 8(1) of the Central Sales Tax Act was laid in th...
Shantilal Kalidas Vs. State of Orissa
Court: Orissa
Decided on: Aug-25-1980
Reported in: [1981]48STC560(Orissa)
R.N. Misra, J.1. Two questions have been referred by the Member, Additional Sales Tax Tribunal, under Section 21(4) of the Orissa Sales Tax Act for opinion of the court, namely :(1) Whether, in the facts and circumstances of the case, the Additional Sales Tax Tribunal is justified in rejecting the assessee's contention that glass bangles are unclassified goods and hence taxable at 5 per cent ?(2) Whether, in the facts and circumstances of the case, the Additional Sales Tax Tribunal is justified in treating glass bangles to come under the purview of entry No. 38 which relates to taxing on glasswares and china-clay goods and therefore the appropriate rate of tax would be 8 per cent ?2. At the hearing the assessee's counsel fairly concedes that the questions now raised were directly in issue in the case of Shantilal Kalidas v. State of Orissa (1977) 43 C.L.T. 555, where after hearing the parties this Court has come to hold that glass bangles are covered by entry No. 38 of the list of taxa...
Union of India (Uoi) and ors. Vs. Kishore Chandra Padhy and anr. Etc.
Court: Orissa
Decided on: Aug-19-1980
Reported in: AIR1981Ori212
ORDERJ.K. Mohanty, J. 1. These two applications under Order 47, Rule 1 of the Civil P. C. have been filed for review of the consent orders dated 20-3-79 passed by this Court in Civil Revisions Nos. 116 and 117 of 1979. Biswanath Padhy, opposite party, (hereinafter called the 'Contractor') entered into an agreement dated 10-2-76 with the President of India through the Deputy Chief Engineer (Constrution). South Eastern Railway, Waltair (opp. party No. 2) for execution of some works regarding some bridges etc. Dispute having arisen between the parties regarding settlement of claims, opposit party No. 1 filed. Misc. Cases Nos. 258 and 259 of 1978 on 23-8-78 before the Subordinate Judge. Bhubaneswar under Sections 8 and 11 of the Arbitration Act and prayed for appointment of a law knowing person as the Arbitrator to enter on the reference to be made to him and to make an award. The Court by order dated 21-11-78 on the application of the Contractor permitted to amend the application and to t...
Srinibas Jena and ors. Vs. Janardan Jena and ors.
Court: Orissa
Decided on: Aug-12-1980
Reported in: AIR1981Ori1; 50(1980)CLT337
P.K. Mohanti, J.1. This appeal is directed against a final decree for partition.During the pendency of the appeal, the lands in dispute came under the consolidation operations on the publication of a notification issued under Sub-section (1) of Section 3 of the Orissa Consolidation of Holdings and Prevention of Fragmentation of Land Act. 1972 (hereinafter referred to as the 'Act'). On 19-10-79, the appellants filed a petition for an order of abatement of the appeal under Section 4 (4) of the Act. The prayer was resisted by the respondents on the grounds that a final decree proceeding is not covered under Section 4 (4) of the Act and that the rights of the parties having already been declared by a preliminary decree there could be no abatement of the suit. A Division Bench of this Court referred the matter to a Full Bench for decision on the question of abatement.2. The main question for consideration is whether an appeal against a final decree can abate under Section 4 (4) of the Act u...
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