Orissa Court December 1986 Judgments
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Gulf Fishing and Co. Vs. Orissa State Financial Corporation and anr.
Court: Orissa
Decided on: Dec-05-1986
Reported in: AIR1987Ori119; 63(1987)CLT151
H.L. Agrawal, C.J.1. The short but intricate question that arises for our consideration in this case is as to whether the State Financial Corporation having taken recourse to a suit against its debtor for recovery of the loan can take recourse to the powers under Section 29 of the State Financial Corporations Act (hereinafter referred to as the 'Act').2. The facts, briefly stated, are as follows :The Orissa State Financial Corporation (O.P.No. 1) advanced a sum of Rs. 1,56,000/-in different instalments to the petitioner for advancing to different fishing industries sponsored by the Director of Industries, Orissa, for purchasing various equipments and materials required by the fishing industries. The loan was to be repaid within 5 years 6 months in 9 half-yearly instalments with interest at the rate of 151/2 per cent. The petitioner was not able to repay the entire loan, the Corporation instituted T.M.S. No. 255/83 in the Court of the First Subordinate Judge, Cuttack, for realisation of...
State of Orissa Vs. Pokarmal Mohanlal
Court: Orissa
Decided on: Dec-05-1986
Reported in: [1987]65STC103(Orissa)
H.L. Agrawal, C.J. and S.C. Mohapatra, J.1. The Additional Sales Tax Tribunal, Orissa, has stated a case and referred the following question of law for decision of this Court:Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, is legally right to hold that sewing machine and its spare parts is not covered by entry 60 of the list of taxable goods 2. The dealer who is carrying on business of sewing machines and parts thereof for the assessment years 1973-74 and 1974-75 has been assessed to tax at 6 per cent on his taxable turnover. The department reopened the assessment on the ground that the dealer was liable to pay a higher rate of tax, namely, 8 per cent under entry No. 60 of the list of taxable goods. The Tribunal having held that the commodity is liable to tax at 5 per cent under entry 67, this reference has been made.3. This question has been answered by us in S.J.C. No. 29 of 1979 (Singer Sewing Machine Co. v. State of Orissa) [19...
Sadhu Charan Panda Vs. State
Court: Orissa
Decided on: Dec-05-1986
Reported in: 1987CriLJ1220
ORDERG.B. Patnaik, J.1. Petitioner along with his father and sister were convicted under Sections 307, 324 and 325/34, Penal Code, by the learned Assistant Sessions Judge, Athagarh, and were sentenced differently for their conviction on different counts. On appeal, the learned Sessions Judge found that the Assistant Sessions Judge had awarded the sentence without hearing the petitioner on the question of sentence and accordingly remitted the matter to the learned Assistant Sessions Judge lo hear the petitioner along with other accused persons on (he question of sentence. The learned Assistant Sessions Judge, thereafter heard the accused persons and passed different sentences. The conviction of the petitioner along with others passed by the learned Assistant Sessions Judge was challenged in appeal and the learned Additional Sessions Judge set aside the conviction and sentence of the two other accused persons other than the petitioner and so far as (he petitioner is concerned, his convic...
The State Vs. Pabitra Giri and ors.
Court: Orissa
Decided on: Dec-05-1986
Reported in: 1987CriLJ1453
B.K. Behera, J.1. The State is in appeal against the judgment and order recorded by the learned Sessions Judge, Mayurbhanj-Keonjhar, Baripada, holding the respondents who stood charged under Sections 148, 302 read with Sections 149, 323 and 436, Penal Code, (for short, 'the Code') not guilty and acquitting them. The facts of the prosecution case and the plea of the defence have been set out in the impugned judgment. Upon hearing Mr. P. K. Mohanty, the learned Additional Standing Counsel and Mr. J. M. Mohanty for the respondents, we see no case for interference in this appeal against acquittal for the brief reasons to follow.2. The respondents stood charged under Section 148 of the Code with having formed an! unlawful assembly being armed with dangerous instruments in prosecution of their common object of assaulting and killing Purusottam Naik (to be referred to hereinafter as the 'deceased') and under Section 302 read with Section 149 of the Code for having committed his murder in pros...
Singer Sewing Machine Co. Vs. State of Orissa
Court: Orissa
Decided on: Dec-03-1986
Reported in: [1987]65STC86(Orissa)
H.L. Agrawal, C.J. and S.C. Mohapatra, J.1. The Additional Sales Tax Tribunal, Orissa, has stated a case and referred the following question of law for decision of this Court:Whether on the facts and in the circumstances of the case the learned Member, Additional Sales Tax Tribunal, has correctly held that sewing machines and its parts are liable to sales tax at 7 per cent and 8 per cent during the year 1973-74 (1st April, 1973, to 31st March, 1974) ?2. From the question itself, it is evident that relevant period of assessment is 1973-74. It has been rightly submitted by the learned counsel appearing for the petitioner that the question must be answered in favour of the dealer in view of a Bench decision of this Court in the case of Himansu Majumdar v. State of Orissa [1982] 51 STC 33, where exactly the same dispute as to whether sewing machine and its parts are assessable to sales tax at the rate of 8 per cent has been decided. The only difference is that the period was two years earl...
Balaram Das Vs. Sarathi Dalapati and ors.
Court: Orissa
Decided on: Dec-02-1986
Reported in: AIR1988Ori10
Behera, J. 1. In both these writ applications, the same question of law is involved and this common order will govern both the cases. The petitioner had preferred two appeals, viz., Regulation Appeals Nos. 87 and 88 of 1979. For a few days' delay in preferring the appeals, applications had been made under Section 5 of the Limitation Act to condone the delay. Directed against the orders passed by the Officer on Special Duty, Parlakhemundi, dated May 21, 1979, the appeals were to be preferred on or before June 20, 1979. The appeals, however, were presented on July 7, 1979. The case of the petitioner in both the appeals was that he had been suffering on and from June 20, 1979 till July 6, 1979. The Collector and District Magistrate did not, in terms, reject the plea of the petitioner with regard to his illness. Notice was, however, taken of the fact that there had been delay on the part of the petitioner in making applications for certified copies, the petitioner having taken steps in thi...
State of Orissa Vs. Satyanarayan Ramshankar
Court: Orissa
Decided on: Dec-02-1986
Reported in: [1987]65STC268(Orissa)
H.L. Agrawal, C.J. and S.C. Mohapatra, J.1. The Member, Additional Sales Tax Tribunal, Orissa, Cuttack, has stated a case with the following question of law for opinion of this Court under Section 24(1) of the Orissa Sales Tax Act, 1947 (for short 'the Act'):Whether on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was correct in law to hold that there was no violation of the proviso to Section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act and accordingly, the assessment completed under Section 12(8) of the same Act was unwarranted ?2. For the assessment year 1973-74, the Assistant Sales Tax Officer, Cuttack I East Circle, Cuttack, disallowed the purchase of dhania on the basis of declaration by the dealer on the ground that the dealer sold the commodity after making a change in the original shape of the commodity from dhania to dhania seeds which according to the department was a contravention of the proviso to Section 5(2)(A)(a)(ii) of the Act...
State of Orissa and anr. Vs. Mst. Amruta Dei and ors.
Court: Orissa
Decided on: Dec-01-1986
Reported in: AIR1987Ori217; 63(1987)CLT54
H.L. Agrawal, C.J. 1. This appeal is directed against the judgment of a learned Judge of this Court awarding a sum of Rs. 74,834/- to the claimants in M.A. No. 51 of 1979 and a further sum of Rs. 49,680/- to the claimants in M.A. No. 52 of 1979 with interest @ 6 per cent per annum.2. The facts :In the morning of 9-1-1977, the Regional Transport Officer, Sundargarh, proceeded to Purunapani via-Birmitrapur in the Government Jeep ORN 290, being driven by the office driver (F.W. 3) for checking of vehicles. He was accompanied by the Junior Motor Vehicle Inspector (O.P.W. 2) and Shri G. C. Patnaik, Enforcement Inspector. Deceased Lingaraj Behera and Bipin Behari Pradhan, both Office Assistants, and two Constables were also in the jeep.After the day's duty, the party after taking their food at about 11.30 p.m. was returning. The Enforcement Inspector sat on the driving wheel asking the office driver to go to the back seat. When the jeep had reached 2-3-kilometres before Paramadihi, it dashed...
State of Orissa Vs. Raja Stores
Court: Orissa
Decided on: Dec-01-1986
Reported in: [1987]65STC82(Orissa)
H.L. Agrawal, C.J. and S.C. Mohapatra, J.1. These are references made under Section 24(1) of the Orissa Sales Tax Act, 1947 (for short 'the Act'), by the Member, Additional Sales Tax Tribunal, Orissa, involving the interpretation of Section 19 of the Act.2. The Tribunal has stated a case and referred the following question of law for opinion of this Court:Whether on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal is correct in law in not treating the assessee as an entire transferee of business within the ambit of Section 19(1) of the Orissa Sales Tax Act and the explanation given thereunder ?3. M/s. Orissa Modern Emporium, Keonjhar, a registered dealer under the Act, carried on business in electrical goods, sports goods, radio and its component parts. Undisputedly, the dealer sold his stock-in-trade to the opposite party who carried on business in the same line in the name and style of 'M/s. Raja Stores'. The Sales Tax Officer, Cuttack III Cir...
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