Orissa Court February 1981 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Brahmananda Sahu and anr. Vs. Halla Khanda and anr.
Court: Orissa
Decided on: Feb-11-1981
Reported in: AIR1981Ori118; 51(1981)CLT379
N.K. Das, J.1. This appeal arises out of a petition for claim under Section 110A of the Motor Vehicles Act. The accident in question took place on 28-5-1975 at 9 A. M. near village Dahalbag on the National High Way No. V. The deceased who was a boy of nine years was proceeding on the road leading towards Cut-tack, At that time the truck bearing Registration No. ORU 2441 came at breakneck speed without blowing horn and dashed against the boy from behind resulting in instantaneous death. The claimants are the parents of the deceased boy. They have claimed Rs. 6,000.00, consolidated, as compensation.The opposite parties -- respondents filed their respective written statements denying the allegations made in the claim petition and their stand is that the case is not maintainable and is barred by limitation. They further allege that the deceased boy while walking on the extreme left of the road suddenly came to the black top portion of the road in front of the vehicle, and by then it was im...
Sureswar Mohapatra and anr. Vs. State of Orissa and ors.
Court: Orissa
Decided on: Feb-02-1981
Reported in: AIR1981Ori72; 51(1981)CLT269
Misra, C.J. 1. Petitioners before us are teachers in the employment of the Cuttack Municipality. Both of them were recruited as Assistant Teachers -- petitioner No. 1 on 13-8-1962 and petitioner No. 2 on 4-8-1964. At the time of recruitment, both were Matriculates. Some Upper-Primary Schools within the municipal area of Cuttack were upgraded as Middle English Schools and came to be known as Panchayat Samiti M. E. Schools with effect from 1974. The U. P. School at Sutahat was one of them. The Inspector of Schools (opposite party No. 2) appointed opposite party No. 4 as a teacher by his order dated 23-10-1975 (Annexure-G/4) on temporary basis and she was posted in the Sutahat Panchayat Samiti M. E. School. Opposite Party No. 5 came on transfer under orders of opposite party No. 2 as Headmistress of the Practising Urdu Upgraded M. E. School run by the Municipality. Challenge in this application is to the transfer and posting of opposite parties 4 and 5, in Schools run by the Cuttack Munic...
Commissioner of Income-tax Vs. Harish Chandra Gupta
Court: Orissa
Decided on: Feb-02-1981
Reported in: 51(1981)CLT285; [1981]132ITR799(Orissa)
R.N. Misra, C.J. 1. At the instance of the revenue and in exercise of the power under Section 256(2) of the I.T. Act of 1961, this court called upon the Income-tax Appellate Tribunal, Cuttack Bench, to state a case and refer the following question for opinion of the court: 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding the status of the assessee as HUF merely on the proposition of law cited by it ' 2. The relevant assessment years are 1971-72 and 1972-73 ending on the corresponding last day of the month of March. The brief facts are that Todermal and Nanulal were two brothers. Todermal died leaving behind his widow, Smt. Mahadevi. The widow adopted Harish Chandra Gupta as son. Nanulal used to be assessed in the status of HUF consisting of himself, his brother's widow and the adopted son for the assessment years1948-49 to 1950-51. On November 27, 1952, Nanulal died leaving behind a will in terras whereof all his properties stood bequea...
Commissioner of Income-tax Vs. Utkal Machineries Ltd.
Court: Orissa
Decided on: Feb-02-1981
Reported in: 51(1981)CLT260; [1981]131ITR650(Orissa)
R.N. Misra, C.J.1. The Bombay Bench-B of the Income-tax Appellate Tribunal has under Section 256(1) of the I.T. Act of 1961, stated this case and referred the following question .for our opinion :' Whether, on the facts and in the circumstances of the case, the expenditure of Rs. 12,620 incurred by the assessee-company by way of legal fees for making alterations in its articles of association in order to bring them into accord with the changes brought about in the law relating to companies, is deductible as revenue expenditure under Section 37(1) of the Income-tax Act, 1961 ?'2. The relevant assessment year is 1969-70. The assessee was a private company as denned in Section 3(1)(iii) of the Companies Act of 1956. By Act 65 of 1960, the Companies Act underwent an amendment and Section 43A was incorporated into the statute which required private companies to automatically get converted into public companies if certain conditions were satisfied. With a view to bringing the articles of ass...
- ‹ Prev
- 1
- Next ›