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Orissa Court February 1982 Judgments

Feb 26 1982

Purusottam Das Agarwala Vs. Smt. Puspa Devi

Court: Orissa

Decided on: Feb-26-1982

Reported in: AIR1982Ori270

ORDERR.N. Misra, C.J.1. In a pending action under Section 13 of the Hindu Marriage Act by the husband against wife, an application under Section 24 of the Act was made asking for interim maintenance as also litigation expenses. By the impugned order dated 13-1-1981, the learned Subordinate Judge has directed that maintenance for the wife should be at the rate of Rs. 150 per month, maintenance for the child living with wife should be at the rate of Rs. 100 per month and consolidated sum of Rs. 500 could be paid as litigation expenses. Mr. Murty appearing for the petitioner contends that in an applicationunder Section 24 of the Act, maintenance for a child is not contemplated and he also relies on the feature that the child here is said to be not born out of the wedlock, He also contends that the expense of Rs. 500 as awarded is excessive.2. So far as the first contention is concerned, I would agree, The award of maintenance for a child is not within the purview of Section 24 of the Act ...

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Feb 24 1982

B.N. Das and ors. Vs. Bijaya Ketan Mohanty

Court: Orissa

Decided on: Feb-24-1982

Reported in: AIR1982Ori145; 53(1982)CLT547

ORDERB.N. Misra, J.1. This revision is directed against the order dated 17-9-1981 passed by the learned Munsif, Dhenkanal, in T. S. No. 3 of 1980 allowing the opposite party's application under Order VI, Rule 17 read with Order I, Rule 10 of the Code of Civil Procedure (hereinafter referred to as the Code).2. The opposite party is the plaintiff and the petitioners are the defendants in the Court below. The plaintiffs prayer is for declaration that the elections to the Circle Executive Committee and the Zonal Executive Committees of the State Bank of India Officers' Association, Orissa (hereinafter referred to as the Association), for the years 1980-82 are null and void and for permanent injunction against defendants 1, 2, 5 and 6 in order to restrain them from proceeding further with the elections. After the hearing of the suit commenced in the lower Court, evidence was closed on 13-8-1981, arguments on both sides were concluded on 24-8-1981 and the case was posted to 3-9-1981 for judg...

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Feb 24 1982

State of Orissa Vs. Cuttack Monihary Store

Court: Orissa

Decided on: Feb-24-1982

Reported in: [1982]51STC411(Orissa)

R.N. Misra, C.J.1. The question that has been referred for opinion of this Court by the Sales Tax Tribunal, Orissa, is :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 rate prescribed in serial No. 3 of the schedule of taxable goods Otherwise stated, the point in dispute is whether cotton sewing thread is cotton yarn exigible to tax at 2 per cent or is an independent goods for which no special rate is prescribed and as such would be taxable at 5 per cent as envisaged by Section 5 of the Orissa Sales Tax Act, 1947.2. For the reasons indicated by a Division Bench of this Court in the case of Srinivasa Distributing Agencies v. State of Orissa [1981] 48 STC 453 and the further clarification made by us today in our order in State of Orissa v. Voona Suru Patra & Sons (S. J. C. No. 119 of 1977) [1982] 51 STC 410, which we adopt, we hold that sewing thread is cotton yarn and is liable...

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Feb 24 1982

State of Orissa Vs. Voona Suru Patra and Sons

Court: Orissa

Decided on: Feb-24-1982

Reported in: [1982]51STC410(Orissa)

R.N. Misra, C.J.1. The Member, Additional Sales Tax Tribunal, has stated this case and referred the following question for opinion of the court:Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, is correct in law to have taxed sewing thread at 2 per cent treating the same as cotton yarn ?2. The assessee is a registered dealer. During the assessment year 1971-72, the Sales Tax Officer found that the assessee had sold sewing thread to the tune of Rs. 1,195.38. Treating sewing thread to be cotton yarn, the dealer had paid tax at the rate of 2 per cent. The assessing officer did not accept that sewing thread was not cotton yarn and therefore, raised the rate of tax from 2 per cent to 5 per cent and demanded the excess tax. The assessee's first appeal was allowed on the point and the rate of tax was reduced to 2 per cent. The assessee preferred a second appeal relating to other aspects. There is no clear indication in the statement of the ...

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Feb 19 1982

Sankarlal Agarwala Vs. State of Orissa

Court: Orissa

Decided on: Feb-19-1982

Reported in: 1982CriLJ1237

ORDERB.K. Behera, J.1. The petitioner stands convicted Under Section 16(1)(i) and (ii) read with Section 7(i)(v) of the Prevention of Food Adulteration Act, 1954(hereinafter called the 'Act') and Rule 50 made thereunder and sentenced to undergo rigorous imprisonment for. a period of six months and to pay a fine of Rs. 1000/- and in default of payment thereof, to undergo rigorous imprisonment for a further period of three 'months, by the judgment and order passed by the Sub-Divisional Judicial Magistrate, which have been confirmed by the Additional Sessions Judge, The petitioner, it was alleged having a grocery shop at village Tarva in the district of Balangir J>ad been selling food articles including Mot dal meant for human consumption without obtaining a licence therefor and on September 28, 1974, the Food Inspector (P.W. 1, in the presence of P.W. 3, a peon in the office of the Primary Health Centre and P.W. 2. a watch repairer of Tarva visited the shop of the petitioner who had expo...

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Feb 15 1982

Arjun Pradhan and ors. Vs. State of Orissa

Court: Orissa

Decided on: Feb-15-1982

Reported in: 53(1982)CLT421; 1982CriLJ787

J.K. Mohanty, J.1. Appellants Dukhia Pradhan and Durga Pradhan are the sons of appellant Arjun Pradhan. Deceased Ekadasi Pradhan was also the son of Arjun. The three appellants have been convicted Under Section 302/34, Penal Code and have been sentenced to undergo Rigorous Imprisonment for life.2. The prosecution case is as follows: There was a difference of opinion between the deceased and the others - Mother Smt. Dulana Dei, father Arjun Pradhan and brothers Dukhia Pradhan and Durga Pradhan - over the division of paternal property. On 21-3-1976 at about 9 or From order passed by M. J. Rao S. J., Dhenkanal, D/- 22-2-1978.10 A. M. deceased Ekadasi Pradhan and his wife Duti Dei (P.W. 5) returned from their paddy field and the deceased asked his mother (D. W. 2) to give him the key of the store-room where paddy had been kept, but D. W. 2 did not pay any heed to that. So the deceased forcibly broke open the lock of the store-room and tried to enter inside it. At that time, he was assaulte...

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Feb 12 1982

Jeypore Sugar Company Limited Vs. Tahsildar-cum-revenue Officer, Rayag ...

Court: Orissa

Decided on: Feb-12-1982

Reported in: AIR1982Ori144

R.N. Misra, C.J.1. This writ application calls in question the revisional order of the Revenue Divisional Commissioner rendered under Section 59 of the Orissa Land Reforms Act.2. Petitioner is a Company incorporated under the Companies Act with its registered office at Jeypore in the district of Koraput. It has also a factory located there. Though known as Sugar Company, petitioner apart from manufacturing sugar has also switched over to other business including mining. When the ceiling proceeding came up for consideration, petitioner laid claim to allotmentof 631.15 acres of land to it by contending that the lands as per particulars below were necessary for it :--(i) Land required for housing accommodation of employees ...Ac. 70.00(ii) Land required for extension of factory premisesand storage ...Ac. 41.00(iii) Land required for sugar-cane research ...Ac. 70.00(iv) Land required for dumping of slag materials ...Ac. 163-40(v) Land for proposedTextile Mill ...Ac. 286.75Total ...Ac. 631....

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Feb 12 1982

Commissioner of Wealth-tax Vs. R.K. Deo

Court: Orissa

Decided on: Feb-12-1982

Reported in: [1982]137ITR324(Orissa)

R.N. Misra, C.J. 1. On applications being made under Section 27(3) of the W.T. Act of 1957 (hereinafter referred to as 'the Act') by the revenue, this court by order dated February 6, 1979, directed the Wealth-tax Appellate Tribunal to state a case and refer the following common question for opinion of the court : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that penalty was not exigible ?'2. Assessee is an individual being the ex-zamindar of Jeypore in the district of Koraput. Under the provisions of Section 14(1) of the Act, returns should have been filed on or before September 30, 1967, September 30, 1968 and September 30, 1969, for the corresponding assessment years 1967-68, 1968-69 and 1969-70, respectively. When the assessee did not file returns the WTO served notices under Section 17 of the Act in July, 1972, for the three years under consideration. Returns became due in August, 1972, but the assessee actually filed the retur...

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Feb 12 1982

Lakshyapati Padhan Vs. Udian Padhanen

Court: Orissa

Decided on: Feb-12-1982

Reported in: 53(1982)CLT561; 1982CriLJ1953

ORDERJ.K. Mohanty, J.1. Petitioner who is the husband of the opposite party has come up with this revision against the order of the Sub-Divisional Judicial Magistrate, Bargarh, awarding maintenance allowance of Rs. 40/- per month to the opposite party.2. The case of the opposite party was that she married the petitioner and lived as husband and wife for about 27 years i.e. till 11th November, 1978. The petitioner married for the second time and thereafter started ill treating her for which she had to leave the house of her husband. The opposite party approached the local gentlemen and a panchayati was convened wherein it was decided that the petitioner would pay maintenance to the opposite party @ Rs. 300/- and 3 Pudugs of paddy per year. The petitioner went on paying the same for some time and thereafter discontinued. When the opposite party demanded for maintenance, she was mercilessly assaulted by her husband and was driven out of his house. So she was forced to file an application ...

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Feb 10 1982

State of Orissa Vs. Sheosankar Trading Co.

Court: Orissa

Decided on: Feb-10-1982

Reported in: [1983]52STC196(Orissa)

R.N. Misra, C.J.1. The questions that have been referred at the instance of the revenue for opinion of the Court are :(1) Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, has not erred in facts to have concluded that the declarations in form C were produced before the Assistant Commissioner of Sales Tax ?(2) Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, is correct in law to accept the C forms and direct the Sales Tax Officer to receive and scrutinise the same for assessment to tax as per rules ?2. The short facts are these: The assessee is a dealer and carries on business in minor forest produce. During the year 1971-72, the assessee despatched myrobalan worth about Rs. 1,38,747.67 to places outside the State and took the plea that he had paid purchase tax on it and no sales tax was leviable. The assessing officer rejected the stand and raised a demand. In first appeal of the ...

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