Orissa Court September 1980 Judgments
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Niranjan Ray Vs. Jogendra Behera and ors.
Court: Orissa
Decided on: Sep-30-1980
Reported in: AIR1981Ori68
R.N. Misra, J.1. Challenge in this application under Article 226 of the Constitution is to the order of the Consolidation Officer and the appellate and the revisional orders of the Deputy Director, Consolidation and the Consolidation Commissioner respectively.2. Petitioner was admittedly the recorded Sthitiban tenant of 54 decimals of land covered by plots Nos. 21 and 22under Hal Khata No. 42 of village Dubulia in Basta area of Balasore district under Deity Dadhibaman Jew recorded with Madhvasatwadhikari status. According to the petitioner when the estate vested, rent-roll was given in the name of the petitioner and rent was received from the petitioner by the Revenue Officers until 1978. The tenure holders did not apply under Chapter-II of the Orissa Estates Abolition Act being aware of the position that petitioner was in possession of the property with occupancy right. As the lands were located at a distance petitioner had entrusted cultivation thereof to opposite parties 1 to 10 who...
Srinivasa Distributing Agencies Vs. the State of Orissa
Court: Orissa
Decided on: Sep-29-1980
Reported in: [1981]48STC453(Orissa)
R.N. Misra, J.1. The Member, Sales Tax Tribunal, Orissa, has stated this case under Section 24(1) of the Orissa Sales Tax Act 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 Member, Sales Tax Tribunal, is correct in holding that sewing thread is exigible to tax at the general rate of 5 per cent and not according to the rate prescribed in serial No. 3 of the schedule of taxable goods ?2. The relevant assessment period is 1970-71. The assessee, a registered dealer, carries on business in sewing thread along with certain other goods. For the year, the assessment was completed under Section 12(4) of the Act. On a sale transaction of Rs. 28,542.32 of sewing thread, tax was demanded at 3 per cent according to serial No. 3 of the schedule of taxable goods. The assessing officer discovered these facts subsequently and initiated a proceeding under Section 12(8) of the Act and after hearing the assessee rea...
Padma Charan Samantsinghar Vs. the Registrar of Co-operative Societies ...
Court: Orissa
Decided on: Sep-22-1980
Reported in: AIR1981Ori150; 50(1980)CLT527
Misra, J. 1. The Managing Committee of the United Puri-Nimapara Centra) Co-operative Bank (opposite party No, 15) was superseded under Section 32 (1) of the Orissa Co-operative Societies Ad (hereinafter called the 'Act') by order dated 1-12-1978, and the Colletcor of Purj was appointed as the Administrator. In August, 1979, the Registrar of Co-operative Societies asked for the consent of the petitioner to be a member of the Committee of Administrators for the said Bank and after petitioner consented, on 31st of August, 1979, as per Annexure 3, a Committee of Administrators with seven members including the petitioner was constituted in place of the Collector. In the Committee petitioner who was then a sitting member of Parliament and two members of the State Legislature were included. On 7th of March, 1980, vide Annexure 4, the Registrar reconstituted the Committee of Administrators by dropping the petitioner as also the two other legislators and in the reconstituted Managing Committee ...
Jaganath Misra and ors. Vs. Lokanath Misra and anr.
Court: Orissa
Decided on: Sep-17-1980
Reported in: AIR1981Ori52; 50(1980)CLT534
J.K. Mohanty, J.1. Defendants 1 to 4 in a suit for partition have preferred this appeal. The case of the plaintiff is as follows ;Plaintiff and defendants 1 and 2 are the sons, defendant No. 3 is the daughter and defendant No. 4 is the widow of late Purnananda Misra. The properties described in Schedules A and B (Moveable and immoveable properties respectively) belong to Purnananda Misra. Defendant No. 3 is married and living in her husband's house. Plaintiff and defendants 1, 2 and 4 are living in joint mess and property and there has been no separation between them either before or after the death of Purnananda. Plaintiff is a Government servant and is living outside the village with his family and defendant No. 1 is acting as manager of the joint family properties and defendants 1, 2 and 4 are enjoying the moveable and imrnoveable properties of the joint family. As the defendants refused to give due share to the plaintiff out of the income of the joint 'family properties the plainti...
Health Stores and ors. Vs. Musamat Rahima Bai and ors.
Court: Orissa
Decided on: Sep-15-1980
Reported in: AIR1981Ori81; 50(1980)CLT500
R.N. Misra, J.1. This is an application under Article 226 of the Constitution for a writ of certiorari and challenge is to the order of eviction passed by the Controller and upheld in appeal.2. M/s. Health Stores is a registered partnership firm of which the other petitioners are partners. Opposite Party No. 1 is the landlady of the premises located within the town of Cuttack of which the firm is a monthly tenant. The tenancy began with a rent of Rs. 90/- in the year 1958 which was enhanced to Rs. 120/-and ultimately to Rs. 146/- per month. Opposite party No. 1 started a proceeding under Section 7 of the House Rent Control Act in H, R. C. Case No. 59 of 1976 alleging that the tenancy was for opening of a shop, but the premises was being used as a godown as a result of which the same was being damaged; the land-lady's son wanted to run his own business in the disputed premises and as such the house was required in good faith for occupation of a member of her family. On behalf of the ten...
Jamuna Vs. State of Orissa
Court: Orissa
Decided on: Sep-15-1980
Reported in: 50(1980)CLT523; [1982]49STC115(Orissa)
R.N. Misra, J. 1. The Member, Additional Sales Tax Tribunal, has stated these cases and referred the following common question for opinion of the court at the instance of the assessee :Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was legally correct in holding that sarees when fitted with chumki and embroidery works no more continue to be mill-made fabrics and as such are taxable as 'embroidery' mentioned in serial 43 of the taxable list ?2. The assessee is a dealer in mill-made and handloom cloths. The relevant periods are 1973-74 and 1974-75. The assessee commenced business from 1st May, 1972, and suffered an assessment under Section 12(5) of the Act for the year 1972-73. During the periods in question it continued to be an unregistered dealer notwithstanding accrual of liability in the earlier assessment year. During the assessment proceedings the Sales Tax Officer took the view that mill-made cloth when fitted with chumki be...
Mahabir Rice Mill Vs. State of Orissa
Court: Orissa
Decided on: Sep-11-1980
Reported in: [1983]54STC218(Orissa)
R.N. Misra, J.1. S.J.C. No. 125 of 1976 is a reference made by the Additional Sales Tax Tribunal under Section 24(1) of the Orissa Sales Tax Act (hereinafter referred to as the 'Act') referring the following two questions for opinion of the Court:(1) Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was justified in taking into consideration the report of the Inspector of the Food Corporation of India to come to the conclusion that the applicant dealt with the amounts found short by the said Inspector and whether the Tribunal was justified in assessing tax on those shortages noticed ?(2) Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, is correct in law in bringing the tax liability of the assessee for the purchase of paddy and sale of rice which were admittedly transacted on account of the principal, F. C. I., as their agent and the agent's failure to account to the principal ?S....
Commissioner of Income-tax Vs. Ganeshram Nayak
Court: Orissa
Decided on: Sep-09-1980
Reported in: (1981)22CTR(Ori)132; [1981]129ITR43(Orissa)
R.N. Misra, J. 1. On being moved by the revenue under Section 256(2) of the I.T. Act of 1961 (hereinafter referred to as ' the Act '), this court called upon the Appellate Bench of the Income-tax Tribunal at Cuttack to state a case and refer the following question for the opinion of the court: ' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the penalty levied under Section 273(b) of the Income-tax Act on the ground that the proceedings were not initiated in the course of regular assessment within the meaning of Section 273 read with Section 2(40) of the Act ' 2. Assessee is a forest contractor. The relevant assessment years are 1963-64, 1964-65 and 1970-71. Assessee omitted to file his returns andaction was taken by the ITO under Section 147 of the Act and the assessee was directed to file returns under Section 139(2) of the Act. The ITO initiated proceedings under Section 273(b) of the Act for the imposition of penalty and after hea...
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