Orissa Court November 1986 Judgments
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State of Orissa Vs. Udayanath Tripathy
Court: Orissa
Decided on: Nov-26-1986
Reported in: AIR1987Ori222; 64(1987)CLT165
ORDERS.C. Mohapatra, J.1. Judgment-debtor is the petitioner against an order rejecting the objection under Section 47, Code of Civil Procedure.2. Decree-holder is a works contractor. Dispute having arisen in respect of the work executed by the decree-holder, the same was referred to an Arbitrator. In spite of the claim of about Rs. 23 lakhs by the decree-holder, the Arbitrator awarded Rs. 2,64,9557- only with interest at 10% from 8-8-1973 to 18-7-78 in his award dated 1-11-1980. Judgment-debtor challenged the same under Sections 30 and 33 of the Arbitration Act, 1940 (for short the Act'), while the decree-holder applied for the award to be a rule of the Court. The objection of the judgment-debtor having been rejected, the award was made a rule of the Court with costs and a decree was drawn up on 10-4-1981. The judgment-debtor filed an appeal under Section 39 of the Act in this Court which was dismissed on 14-7-1981. Although the judgment-debtor contemplated of challenging the order of ...
Bimal Kumar Das Vs. Parijata Bewa and ors.
Court: Orissa
Decided on: Nov-25-1986
Reported in: AIR1987Ori146
S.C. Mohapatra, J.1. These two appeals, one by the owner of the motor vehicle and the other by one of the claimants, are under Section 110-D of the Motor Vehicles Act, 1939 (in short 'the Act'). The extent of liability of the insurer being the common question involved in both the cases and the cause of action being the same, they are heard together and are disposed of by this judgment.2. On 19-5-1979, the minibus bearing registration No. OSC 1899 was going from Khurda side to Balugaon side with passengers. On the way near Kimbhiripada it dashed against a trolly rickshaw from behind resulting in the death of the rickshaw puller as well as two passengers, namely, Narasingh Sahu and Kelu Senapati. Narsingh Sahu was a process server of the Civil Court. Kelu Senapati was a grocery dealer. The legal representatives of Narasingh and Kelu filed applications under Section 110-A of the Act for compensation against the owner and the insurer.3. On perusal of the materials on record, the Tribunal h...
Smt. Sabitri Sharma Vs. State of Orissa
Court: Orissa
Decided on: Nov-24-1986
Reported in: 63(1987)CLT245; 1987CriLJ956
ORDERK.P. Mohapatra, J.1. The petitioner has challenged the order of conviction and sentence for an offence Under Section 411 of the Indian Penal Code ('I.P.C.' for short).2. The facts of the case may be stated in brief. P.W. 2, an employee in the office of the Revenue Divisional Commissioner, Sambalpur, was living in R.D.C. Colony, Sambalpur. In the month of Nov. 1979 he lost a pregnant cow which had gone out for grazing with a cowherd boy (P.W. 4). Although P.W. 2 searched and reported the fact to the residents of the colony he did not lodge a missing report at the police station. On 10-2-1980 the cow with a new born heifer was found in the house of one Halayudh Nanda serving as an Assistant Settlement Officer and residing in the nearby ttLO. Colony. When P.W. 2 along with his companions (P.W. 1 and others) met Halayudh Nanda, the latter gave out that he had purchased the cow from the petitioner for a consideration of Rs. 400/-. He could not, however, produce a written document. He a...
Rangachari Laxmi Narasimham Vs. Prakash Chandra Sahoo and anr.
Court: Orissa
Decided on: Nov-21-1986
Reported in: I(1987)ACC197
S.C. Muhapatra, J.1. Claimant is the appellant under Section 110-D of the Motor Vehicles Act, 1939 (hereinafter referred to as' the Act') for enhancement of the compensation awarded.2. Claimant was aged six years at the time of accident. While he was travelling on 16-10-198O in a bus (ORG 7171) with his father, the bus faced with an accident causing multiple injuries for which he had to be hospitalised where stiches were made on his face. On account of the injuries sustained, the claimant claimed Rs. 75,000/- as compensation. Both the owner and the insurer contested their liability and the owner contested the amount of compensation claimed.3. On consideration of the evidence on record, the Tribunal found negligence in driving the vehicle which resulted in the accident causing multiple injuries on the claimant. On account of expenses for medical treatment, the Tribunal awarded Rs. 2,000/- as compensation and directed the insurer to pay the same.4. Insurer and the owner not having prefer...
Commissioner of Income-tax Vs. Kalinga Airlines (P.) Ltd.
Court: Orissa
Decided on: Nov-20-1986
Reported in: [1987]168ITR238(Orissa)
S.C. Mohapatra, J.1. The Appellate Tribunal has stated a case being called upon by this court under Section 256(2) of the Income-tax Act, 1961, on the following questions :'1. Whether, on the facts and in the circumstances of the case, the trust, being found to be a genuine one, provided sufficient material for the conclusion that the credit as entered in the assessee's books were genuine even though there was no material to support the position that at the time of loan the trust was possessed of adequate funds ? 2. Whether, there is any evidence at all for the presumption drawn by the Tribunal from the ultimate conclusion in the reported decision of this court to cover the claim of the assessee in regard to the loan ?' 2. The assessee is a private limited company. While examining the accounts of the assessee in the proceedings for assessment for the years 1969-70 to 1972-73, the Income-tax Officer found from the books of account of the assessee cash credits in all the three years in t...
Laxmi Traders Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Nov-20-1986
Reported in: [1987]168ITR253(Orissa)
S.C. Mohapatra, J.1. In this application under Articles 226 and 227 of the Constitution of India, the assessee under the Income-tax Act, 1961 (for short ' the Act '), has assailed the decision (annexure-4) of the Commissioner of Income-tax (opposite party No. 1) and has prayed for quashing the same by issue of a writ in the nature of certiorari and to issue such other writ as the circumstances would demand.2. The petitioner is a partnership firm. It applied on June 29, 1976, for registration of the firm which was required to be filed on or before March 31, 1976. The explanation for the delay was not accepted by the Income-tax Officer who refused the same on December 31, 1976, on the ground of limitation. The petitioner carried a misconceived appeal treating the order to be one under Section 185 of the Act. The Appellate Assistant Commissioner dismissed the appeal on the ground that the order being one under Section 184(4) of the Act is not entertainable. Against the said order, a secon...
Hari Samanta and Sons Vs. the State of Orissa
Court: Orissa
Decided on: Nov-20-1986
Reported in: [1987]66STC86(Orissa)
H.L. Agrawal, C.J. and S.C. Mohapatra, J.1. The short question that arises for consideration in this case on a reference under Section 24(1) of the Orissa Sales Tax Act is as to whether sized timbers would be covered within the meaning of logs which the petitioner had purchased on submission of declarations. The assessing authorities under an erroneous impression held that by processing the logs and timbers and making them as 'sized timbers' the assessee had converted the logs into a different commodity and therefore the declaration given by the petitioner in respect of the logs had been contravened. A demand was accordingly raised under Section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act on the assessee-petitioner. Both the appellate authority and the Tribunal affirmed the demand and ultimately the petitioner having not succeeded, the matter has come up before us.2.Having heard the learned counsel for both parties, we do not feel it necessary to enter into a long discussion, as the mat...
State of Orissa Vs. J.P. Sikiria and Co.
Court: Orissa
Decided on: Nov-20-1986
Reported in: [1987]67STC101(Orissa)
H.L. Agrawal, C.J. and S.C. Mohapatra, J.1. This is a reference under Section 24(1) of the Orissa Sales Tax Act.2. The dealer carries on the business of sale and purchase in wheat and wheat products. In respect of the assessment year 1969-70, the dealer was assessed under Section 12(4) of the Act to the best of judgment of the assessing officer which was confirmed in appeal. In second appeal before the Tribunal, however, the basis of enhancement was not accepted' and the Tribunal annulled the enhancement. Aggrieved by the same, the petitioner filed an application for reference on the question of law to this Court for decision and accordingly, the Tribunal has submitted the statement of the case on the following question :Whether on the facts and in the circumstances of the case, the Tribunal is legally correct to hold that the books of accounts maintained by the assessee on Diwali year basis should not have been rejected for the suppressions found on 14th April, 1970, 15th April, 1970 ...
Hrushikesh Panda Vs. Indramani SwaIn and anr.
Court: Orissa
Decided on: Nov-18-1986
Reported in: AIR1987Ori79
H.L. Agrawal, C.J.1. In this appeal against the judgment of a learned single Judge arising out of an execution proceeding, the question for consideration is as to whether the executing court can construe the decree.2. A joint and several decree was passed in favour of respondent 1 by the trial court for Rs. 50,401.77 against the appellant and respondent 2, a limited company of which the appellant was the Managing Director, in Oct., 1974.3. When the decree was put to execution and the decree-holder proceeded against the personal properties of the appellant-Managing Director, he filed an objection under Section 47 of the Civil P.C. challenging his liability in his personal capacity. The executing court upheld the objection, but, on appeal by the decree-holder, a learned single Judge of this Court, rejected the objection of the appellant.4. The relevant facts may now be briefly stated.The appellant as the Managing Director of the Judgment-debtor-Company (defendant 1) placed orders with th...
M.C. Agarwal Vs. Sales Tax Officer and anr.
Court: Orissa
Decided on: Nov-18-1986
Reported in: [1987]64STC298(Orissa)
H.L. Agrawal, C.J.1.In this writ application, the question is as to whether cancellation of registration certificate of a dealer under the Orissa Sales Tax Act can be given retrospective effect.2. This application is directed against the order dated 29th August, 1985 (annexure 2), passed by the Sales Tax Officer, Kesinga (opposite party 1), cancelling the registration certificate of the petitioner bearing No. KA/KES-4 under Section 9(6)(b) of the Orissa Sales Tax Act with retrospective effect, i.e., from 1st April, 1985. The order was challenged by the petitioner before the Commissioner of Sales Tax, Orissa, but he by his order dated 31st December, 1985 (annexure 4), dismissed the same.3. The only point urged before us by the learned counsel for the petitioner is that cancellation of the registration certificate from a retrospective date is illegal. The date of passing the order is 29th August, 1985 and the cancellation is purported to have been made from 1st April, 1985.4. Rule 16(1) ...
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