Orissa Court November 1987 Judgments
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Piramal Agarwalla and anr. Vs. Commissioner of Income-tax and anr.
Court: Orissa
Decided on: Nov-28-1987
Reported in: 65(1988)CLT67
H.L. Agrawal, C.J.1. The petitioners have filed this writ application for quashing the orders passed by the income-tax authorities contained in annexures 1 and 2 and for a direction to acquire the house bearing holding No. 320/110 in Ward No. 13 in the town of Baripada under the provisions of Chapter XXA of the Income-tax Act, 1961 (for short 'the Act').2. The petitioners were tenants in the house under one Godavari Devi (O. P. No. 4). O. P. No. 4 sold the property to one Basudev Sahu (O. P. No. 3) under a registered sale deed dated July 5, 1976, for Rs. 24,000 which, according to the petitioners, who were also contending purchasers, was undervalued, its market value being above Rs. 50,000.3. A petition was accordingly filed by the petitioners and opposite party No. 3 before the Collector, Mayurbhanj, for cancellation of the sale deed on the ground that it was undervalued. Ultimately, the Inspecting Assistant Commissioner of Income-tax, Acquisition Range, Bhubaneswar (O. P. No. 2), ini...
Forest Utilisation Officer Vs. Sales Tax Officer and anr.
Court: Orissa
Decided on: Nov-28-1987
Reported in: [1988]69STC79(Orissa)
H.L. Agrawal, C.J.1. In both these writ applications, the parties and the facts being common, they have been heard together for disposal by the following order.2. The question involved is the liability of the petitioner under the Central Sales Tax Act. The periods of assessment are 1974-75 and 1975-76. Copies of the assessment orders have been filed as annexure-3 to each of the writ applications.3. The petitioner is the Forest Utilisation Officer, Bihar, having his office in the town of Ranchi. In a high level meeting between the representatives of the Ministry of Railways and some other Ministries of the Central Government and the Government of Bihar, it was agreed that out of the timber coupes leased out by the State of Bihar to the forest contractors, the contractors will be required to make certain number of sleepers and supply them to the Union of India in the Ministry of Railways or the Ministry of Works, Housing and Supply, for which, necessary funds were to be placed at the dis...
Orissa Oil Industries Ltd. Vs. State of Orissa and anr.
Court: Orissa
Decided on: Nov-28-1987
Reported in: [1988]68STC354(Orissa)
H.L. Agrawal, C.J. and S.C. Mohapatra, J.1. This is an appeal under Section 23(4) of the Orissa Sales Tax Act (for short 'the Act') against the order dated 26th March, 1980 (annexure-1) passed by the Commissioner of Sales Tax, Orissa (0. P. 1). The matter relates to acceptance of C declaration forms by the appellate authority.2. The appellant is a dealer and carries on business of manufacture and sale of different varieties of oil at Sambalpur. The assessing authority raised a demand of Rs. 84,805.78 by disallowing the claim of the dealer under Section 8(1) of the Central Sales Tax Act in the absence of the declaration forms in question. Against this, the appellant preferred an appeal before the Assistant Commissioner of Sales Tax, Sambalpur, and filed the declaration forms before the appellate authority, who accepted the same and granted relief to the appellant by imposing tax at a lower rate. Thereafter the Commissioner issued a notice under Section 23(4)(a) of the Act and by the imp...
Piramal Agarwalla and Another Vs. Commissioner of Income-tax and Anoth ...
Court: Orissa
Decided on: Nov-28-1987
Reported in: (1988)73CTR(Ori)46; [1988]172ITR673(Orissa); [1988]38TAXMAN114(Orissa)
H. L. AGRAWAL C.J. - The petitioners have filed this writ appliction for quashing the orders passed by the income-tax authorities contained in annexures the 1 and 2 and for a direction to acquire the house bearing holding No. 320/110 in ward No. 13 in the town of Baripada under the provisions of chapter XXA of the Income-tax Act, 1961 (for short 'the Act').The petitioners were tenants in the house under one Godavari Devi (O.P. No.4). O.P.No.4 sold the property to one Basudev Sahu (O.P. No. 3) under a registered sale deed dated July 5, 1976, for Rs. 24,000 which, according to the petitioners, who were also contending purchasers, was undervalued, its market value being above Rs. 50,000.A petition was accordingly filed by the petitioners and opposite party No.3 before the Collector, Mayurbhanj, for cancellation of the shale deed on the ground that it was undervalued. Ultimately, the Inspecting Assistant Commissioner of Income-tax, Acquisition Range, Bhubaneswar (O.P. No.2), initiated proc...
National Insurance Co. Ltd. and ors. Vs. Achutananda Sahu and anr.
Court: Orissa
Decided on: Nov-27-1987
Reported in: I(1989)ACC480; AIR1989Ori23
ORDERS.C. Mohapatra, J. 1. In the winter night of 20th Feb., 1979 at 10.45 p.m., a passenger bus bearing registration No. OSC 5964 was proceeding from Cuttack towards Paradeep. It dashed against a road side standing truck bearing registration No. ORU 1053 near Kandarpur petrol pump. The helper of the truck sustained fatal injuries to succumb at the spot. A passenger in the bus also sustained some injuries. The parents of the helper who are his legal representatives and the injured passenger filed two claim applications under Section 110-A of the Motor Vehicles Act, 1939 (hereinafter referred to as 'the Act'). The passenger of the bus claimed Rs. 50,000/-and the legal representatives of the helper claimed Rs. 40,000/- towards compensation. The owner of the bus remained ex parte. The insurer of the bus contested the claims and so far as the passenger of the bus is concerned he claimed its liability if any to the extent of Rs. 5,000/-.2. Two witnesses were examined on behalf of the claima...
Smt. Kamini Padhy Vs. Balaji Padhy
Court: Orissa
Decided on: Nov-27-1987
Reported in: AIR1988Ori93
S.C. Mohapatra, J.1. Wife has challenged the decree for judicial separation under Section 10(1)(a) of the Hindu Marriage Act, 1955 (hereinafter referred to as 'the Act') in this appeal under Section 28 thereof.2. Case of the plaintiff-respondent, the husband is that the marriage was consummated on 15-7-1967 and the parties continued to stay together in their home at Jeypore. However,the appellant was always refusing co-habitation with him on the ground of her ill-health. Plaintiff got her treated by Dr. (Miss) Santamma (not examined, since dead) who detected that the defendant had conception by then. The fact was intimated to the parentsof the appellant and the medical care continued. On 2-12-1967, she gave birthEo a full grown child inside the latrine who expired immediately. On be(sic) accosted, she made out a story that a lizard fell on her inside the latrine, as a result of which, she discharged a lump. She claimed that the conception was through the plaintiff. The information wass...
Amisha Nagpaul and ors. Vs. State of Orissa and ors.
Court: Orissa
Decided on: Nov-26-1987
Reported in: AIR1988Ori190; 65(1988)CLT24
G.B. Patnaik, J. 1. In this batch of writ petitions, the legality of the Prospectus prescribing 'Oriya' as a subject in the Entrance Test and further prescribing fifty per cent of the marks in Oriya to be secured in order to be eligible to be considered for admission to the M.B.B.S. Course is the point in issue. The petitioners in O.J. Cs. Nos. 2586, 2893, 3054, 3266 and 3537 of 1986 had appeared at the Entrance Test held for the academic session 1986-87 and petitioners in O.J.C. No. 2662 of 1987 have appeared at the Entrance Test that has been held during this year, but the results have not yet been declared. It is the common case of the petitioners in all these writ petitions that the admission to the M.B.B.S. Course in three different Colleges in the State as well as the B.D.S. Course in Government Medical Colleges including the Dental Wing of the S.C.B. Medical College is made through an Entrance Test. For that purpose every year a prospectus is issued. Para 8 of the Prospectus dea...
Sukanta Chandra Sahoo Vs. Jayakrushna Routray and anr.
Court: Orissa
Decided on: Nov-20-1987
Reported in: AIR1989Ori25
ORDERS.C. Mohapatra, J.1. Plaintiff is the petitioner in this civil revision against an appellate order refusing the prayer for temporary injunction.2. Bai Bewa filed the suit for avoiding three sale-deeds of the years 1957 and 1960 claiming that the documents are invalid as she is a paradanashm and illiterate lady. The suit was decreed by the trial Court as well asin appeal. In the second appeal, however, the decree has been vacated and the suit has been remitted back for fresh hearing which has been posted to 23-11-1987 for hearing. Bai Bewa having died the petitioner has been substituted in her place.3. The disputed lands originally belonged to Bai Bewa which have been transferred to the defendant. The disputed lands are claimed to be in actual possession of some persons claiming to be tenants who have filed applications under Section 36A of the Orissa Land Reforms Act, 1960, against Bai Bewa for declaration of their occupancy right which are pending in view of the pendency of the s...
B. Agarwala Vs. Sales Tax Officer, Assessment Unit and anr.
Court: Orissa
Decided on: Nov-20-1987
Reported in: 65(1988)CLT344; [1988]69STC231(Orissa)
G.B. Patnaik, J.1. These three writ petitions involve common question of law and as such had been heard together and are being disposed of by this common judgment.2. The short question which arises for consideration in all these three writ applications is:Whether the purchasing dealer having purchased certain scraps on the strength of a declaration in form XXXIV for resale in Orissa, when resells the goods by converting the scraps into rods and rounds can be said to have 'utilised the goods for any other purpose' so as to attract the second proviso to Section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, or not ?This question directly came up for consideration before this Court in three writ petitions, namely, O.J.C. Nos. 618, 619 and 973 of 1979 (Konark Steel Industries v. Sales Tax Officer [1988] 69 STC 187) and a Bench of this Court consisting of Honourable the Chief Justice and our learned brother Justice K. P. Mohapatra, decided the same by judgment dated 24th of July, 1987 and held...
Block Development Officer and anr. Vs. Bhikari Barik
Court: Orissa
Decided on: Nov-20-1987
Reported in: 2(1988)ACC119
S.C. Mohapatra, J.1. This is an appeal under Section 110-D of the Motor Vehicles Act, 1939 (hereinafter referred to as the 'Act') by the owner of a jeep bearing registration No. OSC 5336.2. On 2-6-1984, a jeep of State of Orissa, was being driven on the National High Way No. 5, when the claimant was coming in a motor cycle as a pillion rider from Cuttack to Bhubaneswar. There was collision resulting injuries of fractures of left leg of the claimant. He has to undergo treatment and even on the date of taking evidence in the claim case before the Tribunal the Doctor who was treating the claimant certified that he had not been, fully crued. In that background, the Tribunal has assessed the just compensation to be Rs. 20,000/- as claimed. Aggrieved by the award, this appeal has been filed by the owner of the vehicle.3. The accident is not in dispute. Mr. D.P. Sahu, the learned Stan ding Counsel tried to impress on me that the driver of the jeep had no fault since the vehicle was coming fro...
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