Orissa Court January 1987 Judgments
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Chhatriya Trading Co. and anr. Vs. State of Orissa and ors.
Court: Orissa
Decided on: Jan-29-1987
Reported in: 63(1987)CLT612; [1987]67STC193(Orissa)
H.L. Agrawal, C.J. and R.C. Patnaik, J.1. The petitioners by the writ petition have challenged the order of assessment passed by the Sales Tax Officer, Kalahandi Circle (0. P. No. 3), in annexure-2 disallowing adjustment of taxes paid by the petitioners as purchase tax at places other than check-gates.2. The assessment for the year 1976-77 was completed under Section 12(4) of the Orissa Sales Tax Act by order dated 22nd July, 1977 (annexure-1). A sum of Rs. 10,961.75 paid by the dealer in shandies, for which he had also produced receipts granted by the Sales Tax Officers which were held to be valid, was adjusted and demand was raised after allowing adjustment.Subsequently on the basis of a fraud report, the matter was reopened and notice under Section 12(8) of the Act was issued to the dealer and out of the amount mentioned above, payments made to different Sales Tax Officers in the local markets and places of interception to the extent of Rs. 10,001.76 were disallowed. A further sum o...
Chintamani Mallik Vs. Smt. Khetramani Dibya and ors.
Court: Orissa
Decided on: Jan-28-1987
Reported in: AIR1988Ori181
ORDERS.C. Mohapatra, J.1. Defendant's appeal in the court of the District Judge, Balasore, having been dismissed as barred by limitation, the order is challenged in this civil revision.2. Originally a Miscellaneous Appeal was filed by the petitioner which was converted to Second Appeal on prayer and lastly by order of the Court the same has been converted to Civil Revision in view of the decision of the Full Bench of this court reported in (1984) 58 Cut LT, 248 : (AIR 1984 Orissa 230) (Ainthu Charan Parida v. Sitaram Jayanarayan Firm).3. Having lost in the trial court, defendant filed an application under Order 44, Rule 1, C.P.C. accompanied by the memorandum of appeal which was presented before the Registrar of the court of District Judge on 4-10-1982 and was registered as Misc. Case No. 117 of 1982. While the matter was being examined by the office, an application was filed on 14-12-1982. Accepting the application wrongly presented before the Registrar, the learned District Judge mad...
Sushanta Kumar Nayak Vs. Dilip Kumar Mohanty and ors.
Court: Orissa
Decided on: Jan-28-1987
Reported in: AIR1988Ori186
G.B. Patnaik, J.1. This is an appeal under Section 39 of the Arbitration Act (hereinafter referred to as the 'Act') against the order of the Subordinate Judge rejecting the application filed under Section 20 of the Act on the ground that there are serious allegations of fraud, misappropriation and inducement against the defendants and accordingly, it would not be appropriate for the Court to refer the dispute for arbitration under Section 20 of the Act.2. The appellant filed an application under Section 20 of the Act for directing the defendants to file the arbitration agreement and to appoint an arbitrator for deciding the dispute arising out of the partnership agreement between the parties. It is alleged in the plaint that the plaintiff entered into a partnership agreement with defendant No. 1 and a registered partnership deed was executed on 7-6-1976. The partnership in question was engaged in the business of fertiliser agency and certain disputes having arisen in the year 1976, inv...
Mishra Zarda Traders Vs. State of Orissa
Court: Orissa
Decided on: Jan-28-1987
Reported in: [1987]67STC391(Orissa)
H.L. Agrawal, C.J.1. The Additional Sales Tax Tribunal, Orissa, has stated a case under Section 24(1) of the Orissa Sales Tax Act, 1947 ('the Act' for short) and referred the following question of law for the opinion of this Court:Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was correct to hold that baba zarda zafrani pati scented chewing tobacco is essentially zarda and is not chewing tobacco and as such, is exigible to tax ?2. The petitioner is a dealer carrying on business in all varieties of pan masala. On the basis of a 'fraud report' of the Inspector of Commercial Taxes, Cuttack I Circle, a notice under Section 12(4) of the Act was served upon the petitioner, and on verification of the documents of his business, it was found that the commodity in question, namely, 'baba zarda', was shown by him as a chewing tobacco under the tax-free sale. The Sales Tax Officer took the view that the article was 'zarda' and as such was tax...
Bhima Kotha Dalai and ors. Vs. Sarat Chandra Kotha Dalai and ors.
Court: Orissa
Decided on: Jan-27-1987
Reported in: AIR1988Ori14; 63(1987)CLT649
D.P. Mohapatra, J.1. The short but interesting question that arises for consideration in this second appeal is whether a male Hindu having a widowed daughter-in-law capable of adopting a child could validly adopt a child to himself. It will be convenient to quoteground No. 4 of the memorandum of appeal which was accepted at the time of admission of the appeal as raising a substantial question of law to be decided in the appeal :'For that admittedly according to plaintiff the adoption alleged having been made at a time when the adopter had already two dauthers-in-law alive who could be the potential adopters of sons to their deceased husbands the adoption if at all be made by Butulu is accordingly invalid.'2. The facts relevant for the purpose of the appeal may be shortly stated thus : --Sarat Chandra Kotha Dalai, respondent No. 1, filed the suit, Title Suit No. 99 of 1971 in the Court of the Subordinate Judge, Aska against the appellants, respondent No. 1 and predecessor in interest of...
State of Orissa and Etc. Etc. Vs. Dillip Kumar Chand and ors.
Court: Orissa
Decided on: Jan-27-1987
Reported in: 1987CriLJ1242
D.P. Mohapatra, J.1. All the aforementioned cases arise from the judgment dt. 2-4-86 of the Sessions Judge, Koraput, Jeypore in Sessions Case No. 134 of 1985 who tried the case on transfer from the Court of the Sessions Judge, Kalahandi under orders of this Court. Since the cases arise out of the same judgment and involve common questions of fact and law, they were heard together and will be disposed of by this judgment.2. In the case sixteen accused persons were proceeded against under different sections of the Penal Code for their alleged involvement in the occurrence which took place on 17th of July, 1982 at about 10 p.m. at village Narla Road where situated a small railway station on the Waltair-Raipur line. The incident resulted in the death of one Bhagirathi Panda (hereinafter described as 'the deceased') who was running a small hotel there. The deceased was living with his wife and children on the premises, a portion of which was being used for running the hotel.The gist of the ...
Champei Alias Chintamani Barik and anr. Vs. State of Orissa
Court: Orissa
Decided on: Jan-21-1987
Reported in: 1988CriLJ1882
B.K. Behera, J.1.Challenge in this appeal is to the judgment and order of conviction recorded against the two appellants by the trial Court convicting them under Section 302 of the Penal Code (for short, 'the Code') and sentencing them to undergo imprisonment for life, after acceptance of the case of the prosecution that the two appellants, with two other co-accused persons who have been acquitted, went upon the land of Nanda Barik to be referred to hereinafter as the deceased) which had been purchased by him from Sadhu Barik (P.W. 13) a few months prior to the date of occurrence which had taken place on May 5, 1980, being armed with deadly weapons, such as, Ekmunia, Farsa and lathis and assaulted the deceased to death on the spot. The case of the defence was one of denial of the occurrence, as alleged. According to the appellants and the co-accused persons, the land in question was in their cultivating possession as bhag tenants of P.W. 13 and the deceased and his sons were the aggres...
R.K. Patnaik Vs. State of Orissa
Court: Orissa
Decided on: Jan-20-1987
Reported in: [1987]67STC384(Orissa)
H.L. Agrawal, C.J.1. This is a reference under Section 24(1) of the Orissa Sales Tax Act, 1947 made by the Additional Sales Tax Tribunal, Orissa at the instance of the dealer and two interesting but somewhat complex questions have been referred for opinion of this Court. The questions are:(1) Whether, on the facts and circumstances of the case, the bus bodies mounted on the chassis are component parts of the motor vehicle and(2) Whether, on the facts and circumstances of the case, the tax rate at the rate of 12 per cent on bus bodies is proper ?2. The facts:The petitioner, M/s. R. K. Patnaik, is a registered dealer and is an automatic motor vehicle body builder. The Sales Tax Officer, Cuttack-I, West Circle, while examining the books of accounts of the dealer for the assessment year 1976-77, found that the dealer had paid Rs. 42,500 as sales tax only at 6 per cent, i.e., a concessional rate, for the sale of automobile bodies built by it during the quarter ending 31st March, 1977, thoug...
State of Orissa Vs. Ghanashyam Mohanty and ors.
Court: Orissa
Decided on: Jan-20-1987
Reported in: 63(1987)CLT409; 1987CriLJ1008
ORDERL. Rath, J.1. This criminal revision was before Hon'ble Justice N. K. Das who by his order dt. 15-7-1981 referred the matter to a larger Bench since the case involves an important point of law on which there is no decision of this Court. The question which arises for consideration is whether; a confessional statement of an accused recorded during the Investigation of one case can be; admitted as evidence in other cases started' on F.I.Rs. lodged subsequent to recording of the confessional statement. The criminal revision is at the instance of the State against an order passed by the Additional Chief ' Judicial Magistrate, Bhubaneswar holding that such a confessional statement cannot be admitted as evidence in the later cases.2. The facts of the case briefly stated are that G.R. 1763/74 was registered on F.I.R. lodged on 1-10-1974. In that case a confessional statement of accused Prahallad Parida was recorded Under Section 164, Criminal P.C. on 2-12-1974. The statement was formally...
Prafulla Kumar Singh Deo Vs. State of Orissa and ors.
Court: Orissa
Decided on: Jan-16-1987
Reported in: AIR1989Ori107
ORDERD.P. Mohapatra, J. 1. The short question that arises for consideration in this revision petition is whether the application filed by the petitioner under Section 8(2) of the Arbitration Act (for short'the Act') for appointment of an arbitrator to adjudicate the disputes is barred by limitation. The trial Court having answered the question in the affirmative, the petitioner has moved this Court in revision challenging the said order.2. The facts relevant for the present proceeding may be shortly stated thus : The petitioner was entrusted with the work of construction of 'S/R to approach road of Budhabalanga Bridge on 54th Mile of S.N.K.U.B. Midnapur Border Road - MDR 5 for 1974-75.' The parties executed an agreement bearing No. 92/F2 of 1974-75 for the purpose. After completion of the work, the amount under the final bill was paid to the petitioner on 30th July, 1978. The amount mentioned therein having fallen short of his claims, the petitioner is said to have represented to the a...
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