Orissa Court September 1981 Judgments
Lord Sakhi-gopinath Mohaprabhu and anr. Vs. State of Orissa and anr.
Court: Orissa
Decided on: Sep-24-1981
Reported in: AIR1982Ori7; 52(1981)CLT455
R.N. Misra, C.J.1. A Hindu religious endowment, represented: by its trustee, seeks to challenge in this writ application under Article 226 of the Constitution the several orders passed by the State Government staying the operation of the order of the Commissioner of Endowments under Section 19 of the Orissa Hindu Religious Endowments Act II of 1952 (hereinafter referred to as the 'Act') in a purported suo motu revision.2. The Commissioner of Endbwments. In exercise of his powers vested under Section 19 of the Act, by order dated 7-1-1980 accorded sanction for alienation of certain lands belonging to the deity. The order indicatedthe rate of premium as also the other conditions under which the alienation had to be made. The State Government, opposite party No. 1, entertained a suo motu revision and directed that the alienation shall not operate and steps shall not be taken to execute any document in furtherance of the order of the Commissioner of Endowments until the State Government di...
Tag this Judgment!Basudev Bissoi Vs. Revenue Officer, Berhampur and ors.
Court: Orissa
Decided on: Sep-21-1981
Reported in: AIR1982Ori19; 52(1981)CLT498
R.N. Misra, C.J.1. The petitioner is land-holder. The Revenue Officer, opposite party No. 1, initiated a suo motu proceeding under Section 42 of the Orissa Land Reforms Act (hereinafter referred to as the 'Act') and published a draft statement fixing the ceiling surplus lands in the hands of the petitioner and called upon him to show cause why the said draft statement may not be confirmed. The petitioner filed objection before the Revenue Officer saying that there was no assured source of irrigation and the lands were mainly rainfed. He accordingly wanted the Revenue Officer to drop the proceeding. The Revenue Officer asked for a report from the Revenue Inspector. From the record, we find that the Revenue Inspector in his report only gave the particulars of the lands and their extent but did not classify the same. Overruling the objection of the petitioner, the Revenue Officer ultimately published a confirmed statement and found that the petitioner was possessed of surplus lands beyond...
Tag this Judgment!Kumar Majhi Vs. State
Court: Orissa
Decided on: Sep-21-1981
Reported in: 52(1981)CLT546; 1981CriLJ1787
P.K. Mohanti, J.1. This appeal has been preferred against a judgment of the learned Additional' Sessions Judge of Sundargarh convicting the appellant under Sections 392 and 307, I.PC. and sentencing him to undergo imprisonment for life an each count.2. prosecution case was that the appellant was in the habit of' quarrelting with his wife' and on the date' of'occurrence, that is. 12-2-76 at about 5 P.M. he picked in a quarrel in course of which he dealt blows with the' handle of an axe causing several injuries her on her person Wheh Samaru Mahakud. A close neighbour intervened the appellant dealt some exe blows oh his heart as a result of which he sustained several injuries and feu down- The appellant suddenly started running away, with his axe. While Samaru Mahakud, was being carried to the Hospital he died'. F.I.R. was lodged by P. W. 2 Bairagi Mahakud at Bonai P. S. on the same day at about 9.15 p. m. While the villagers were guarding the dead body of the deceased near the village sc...
Tag this Judgment!Jana Munda Vs. State
Court: Orissa
Decided on: Sep-21-1981
Reported in: 52(1981)CLT507; 1981CriLJ1763
P.K. Mohanti, J.1. This is a prisoner's appeal presented through the Superintendent of Jail against his conviction, under Section 302, I, P. C. and the sentence of imprisonment for life.2. Prosecution case runs thus:The appellant is a bachelor. He was living jointly with his mother Chami Bewa (P. W. 6) and his sister's daughter Bela Dei. His brothers Hadibandhu Munda and Routa Munda (P. W. 2) were living separate from him. Bela Dei was found to be pregnant although she was unmarried. The villagers suspected the appellant to be the author of her pregnancy and convened a panchayat meeting on 7-9-77 evening. While the meeting was being held, the appellant returned from his field with an axe in his hand and dealt a blow on the head of Bela Dei as a result of which she fell down unconscious with an injury on her head. P. W. 2 lodged information at Kaliahata Out Post on the basis of which a station diary entry was made vide Ext. 2. The appellant was produced at the police station along with ...
Tag this Judgment!Santosh Singh Vs. State of Orissa
Court: Orissa
Decided on: Sep-18-1981
Reported in: 53(1982)CLT219; [1982]50STC373(Orissa)
R.N. Misra, C.J.1. On the application of the assessee, this Court under Section 24(2)(b) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the 'Act'), directed the following question to be referred to this Court for its opinion :Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that there had been appropriate service of the orders of assessment on the assessee as provided under Rule 84(1) of the Orissa Sales Tax Rules ?2. The short facts are :The assessee preferred an appeal against the original assessment. The first appellate authority dismissed the appeal on the ground of limitation by saying that the appeal had not been filed within the statutory period from the date of service of the order of assessment. The assessee had contended that there was no service at all of the order of assessment and the first appellate authority had disposed of this aspect by saying :3. It is now to be considered whether the appeal under the pro...
Tag this Judgment!Himansu Majumdar Vs. State of Orissa
Court: Orissa
Decided on: Sep-17-1981
Reported in: 53(1982)CLT483; [1982]51STC33(Orissa)
R.N. Misra, C.J.1. This appeal under Section 23(4)(c)(i) of the Orissa Sales Tax Act of 1947, hereinafter referred to as the 'Act', is directed against the order passed by the Commissioner of Sales Tax in exercise of his powers under Section 23(4)(a) of the Act read with Rule 80 of the Rules made under the Act.2. The appellant is a registered dealer under the Act and carries on business in the Steel City of Rourkela. He deals in sewing machines and spares. For the year ending on 31st March, 1972, the dealer was assessed to tax by the Sales Tax Officer, Rourkela Circle. While computing tax, the assessing officer applied the rate of 5 per cent on the sales turnover of sewing machines and spares. The Commissioner entertained a suo motu revision and by his order dated 28th June, 1976, revised the assessment relating to the sales turnover of sewing machines and spares amounting to Rs. 1,20,866.36. He found that the turnover of such goods between 1st April, 1971 and 31st December, 1971, was ...
Tag this Judgment!Jagdish Prasad Gupta Vs. State of Orissa
Court: Orissa
Decided on: Sep-16-1981
Reported in: 52(1981)CLT558; 1982CriLJ113
N.K. Das, J.1. Petitioner was convicted Under Section 16(1)(a)(i) of the Prevention of Food Adulteration Act and was sentenced to undergo R. I. for six months and to pay a fine of Rs. 1,000/- in default to undergo R- L for three months more by the trial court. In appeal, the order of conviction and sentence has been confirmed and this revision is directed against the appellate order.2. Prosecution case is that the petitioner is a partner of the firm M/s. Trade Link Enterprises. On 6-9-1975, the Food Inspector (P- W. 1) was informed by the Sanitary Inspector (P- W. 3) and the S. D. O. that the petitioner had stored for sale several bags of adulterated food, namely, Arhar Dal and Chana Dal in his godown. These foodstuffs were unfit for human consumption. P. W- 1 along with P.W. 3 and a police party went to he godown of the petitioner and found 192 bags of Arhar Dal and 17 bags of Chana Dal infested by insects. P.W. 3 seized the stock and kept the same in the Zima of the petitioner. He se...
Tag this Judgment!State of Orissa Vs. Bhagabati Timber
Court: Orissa
Decided on: Sep-10-1981
Reported in: 53(1982)CLT76; [1982]50STC134(Orissa)
R.N. Misra, C.J.1. The Member, Sales Tax Tribunal, has stated this case and referred the following question for opinion of the court:Whether, in the facts and circumstances of the case, the Member, Sales Tax Tribunal, is right in holding that the dealer is liable to pay sales tax with effect from the date of receipt of the registration certificate, namely, 12th May,1972, instead of the date of registration, namely, 4th May, 1972, or with effect from the date of application for registration, namely, 22nd, April, 1972 2. The assessee in the instant case made an application under Section 9-Afor registration as a dealer under the Orissa Sales Tax Act. Admittedly, by then on account of his turnover exceeding the prescribed limit, no liability had accrued to him. There is no dispute that the certificate of registration was received by the assessee on 12th May, 1972. The learned standing counsel relying upon the decision of this Court in the case of Bhanja Bhandar v. State of Orissa [1976] 37...
Tag this Judgment!State of Orissa Vs. Balaji Hotel
Court: Orissa
Decided on: Sep-10-1981
Reported in: 53(1982)CLT392; [1983]53STC431(Orissa)
R.N. Misra, C.J.1. The following question has been referred to us for our opinion by the Member, Additional Sales Tax Tribunal, under Section 24(1) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the 'Act'):Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was right in annulling the assessment for the quarters ending 30th September, 1969, and 31st December, 1969, on the ground that the assessee' s turnover did not exceed Rs. 25,000 ?2. The question for consideration in this case arose in a reported decision of this Court in the case of State of Orissa v. Harekrushna Sahu (1976) 1 CWR 68. Admittedly, with effect from 1st July, 1969, byway of amendment of Section 4 of the Act by Orissa Act 15 of 1968, in place, of the original amount of Rs. 10,000, Rs. 25,000 was substituted as the amount in exceeding which a trader's liability to be registered as a dealer would accrue. The question arose as to whether, if for a period su...
Tag this Judgment!State of Orissa Vs. Indersons Motors
Court: Orissa
Decided on: Sep-10-1981
Reported in: [1982]50STC192(Orissa)
R.N. Misra, C.J.1. The following question has been referred to us under our orders on an application of the revenue under Section 24(2)(b) of the Orissa Sales Tax Act, 1947 :Whether, on the facts and in the circumstances of the case and keeping the explanation to Section 11(3) of the Act in view, the Tribunal was justified in knocking off the penalty ?2. The assessee is admittedly a dealer registered under the Orissa Sales Tax Act, 1947 (hereinafter referred to as the 'Act'). For the quarter ending 30th June, 1973, the assessee made a return of its turnover as provided by the statute, and to the return it enclosed a cheque in respect of the admitted tax. The cheque, when presented in due course, about a month after the date of issue rebounded on the grounds that the assessee had not sufficient money in its account with the bank. The assessing officer proceeded on the footing that there had been no return in the eye of law and imposed penalty of Rs. 2,000 under Section 11(3) of the Act ...
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