Orissa Court January 1984 Judgments
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Radha Pandiani Vs. Sarat Chandra Sabat and ors.
Court: Orissa
Decided on: Jan-02-1984
Reported in: AIR1984Ori222; 1984(I)OLR192
B.K. Behera, J. 1. After succeeding in part in a suit for partition instituted by her as the plaintiff with a decree in her favour in respect of the properties other than those set out in item No. 2 of the schedule (for short, the disputed land) appended to the plaint which were held by the trial Court to be the self-acquired properties of the respondent Nos. 1 and 2 (defendant Nos. 1 and 2) and impartible in nature, the appellant challenges the aforesaid finding recorded in favour of these two respondents. Admittedly, the appellant is the daughter and the respondent Nos. 1 and 2 are the sons of the deceased Nityananda Sabat who had acquired the disputed lands from Rani Ratnamala Patamahndevi of Sanokhemedi being the Puo Brahmin of and having been brought up as the foster son by the Zamindar of Sanokhemedi, by virtue of a deed of gift in or about 1927 and had remained in possession thereof until his death in 1962. The Inam lands of which Nityananda was in possession continued to be in ...
Orissa Ceramic Industries Vs. State of Orissa
Court: Orissa
Decided on: Jan-02-1984
Reported in: 1984(I)OLR393; [1984]56STC44(Orissa)
J.K. Mohanty, J.1. These are references under Section 24(1) of the Orissa Sales Tax 'Act, 1947 (hereinafter called the Act) on the instance of the assessee. The following questions of law have been referred to this court for opinion.(i) Whether on the facts and in the circumstances of the case the learned Member, Addl. Sales Tax Tribunal was justified in holding that stone-ware-pipes and fittings, which were admittedly not sanitary fittings, are covered under serial 7-B of the Schedule of Taxable Goods appended to the G. S. T. Act ?(ii) Whether on the facts and in the circumstances of the case the learned Member, Addl. Sales Tax Tribunal was justified in holding that initiation of proceeding under Section 12(8) of the Act was proper ?(iii) Whether on the facts and in the circumstances of the case the Member, Addl. Sales Tax Tribunal was justified in holding that the re-assessment, proceedings were not barred by limitation?During hearing only point No. 1 was argued before us and the oth...
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