Orissa Court November 1987 Judgments
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Malati Padhiyani Vs. Krutibas Padhi (Dead) and ors.
Court: Orissa
Decided on: Nov-09-1987
Reported in: AIR1989Ori100
S.C. Mohaptra, J.1. Plaintiff is the appellant against a final decree in a suit for partition.2. After the preliminary decree ascertaining the share of parties, the final decree proceeding was initiated for allotment of the lands in accordance with the shares. In the said proceeding plaintiff filed an application for determination of the profits of the lands in possession of others and for a direction to pay it to him. Total land allotted to the share of the plaintiff is 141 Bharanas 19 Nouties which is the popular term of expression unit of area in Ganjam District. Trial Court appointed a Commissioner who reported that plaintiff is entitled to Rs. 8,712/-in terms of cash equivalent of the produce which would have been the profit. There was no direct evidence before the Commissioner regarding the yield. On the basis of average annual yield and after deducting the average expenses incurred the said amount was determined. Trial Court also examined same witnesses and referred to some docu...
State of Orissa Vs. Fancy Motors Accessories Agency
Court: Orissa
Decided on: Nov-09-1987
Reported in: 65(1988)CLT42; [1988]69STC34(Orissa)
H.L. Agrawal, C.J.1. In this reference under Section 24(1) of the Orissa Sales Tax Act, 1947 (for short, 'the Act') by the Member, Additional Sales Tax Tribunal, Orissa, the following question of law has been referred to this Court for its opinion :Whether, on the facts and in the circumstances of the case, the learned Member, Additional Sales Tax Tribunal, Orissa, was correct in interfering with the best judgment assessment of the Sales Tax Officer concerned and reducing the enhanced determined gross turnover returned resulting in reduction in the extra tax demand against the assessee ?2. The facts of the case, briefly stated, are as follows :For the assessment year 1976-77, the dealer returned a gross turnover of Rs. 3,10,398.25 who carried on business in motor parts. The Sales Tax Officer did not accept it, inter alia, on the ground that serial No. 747 was removed from the cash memo book and no purchase voucher was produced at the check gate on 27th July, 1976. He also noticed certa...
The Collector, Cuttack Vs. Gopal Chandra Misra
Court: Orissa
Decided on: Nov-04-1987
Reported in: AIR1988Ori128
S.C. Mohapatra, J.1. This is an appeal under Section 53 of the Land Acquisition Act.2. By notification dt. 19-7-1968, an area of 22 decimals of land of the claimant-respondent out of his total land of 91 decimals was acquired for the purpose of Cuttack-Paradeep Rail Link along with the lands of three other claimants, who were using the land acquired as private passage to the main road. Lands of several other claimants were also acquired. Petitioner claimed higher compensation on account of his disadvantage of using the other land.3. Relying upon an earlier decision in L. A. Case No. 66 of 1971 trial court has fixed the market value at Rs. 100/- per decimal. Besides awarding compensation on the market value of 22 decimals, trial court has also awarded equal amount as compensation for inconvenience to be caused on account of lack of passage to the remaining portion of the land.4. Decision in Misc. Case No. 66 of 1971 was subject-matter of First Appeal No. 193 of 1973. In respect of some ...
Nrusingha Charan Baisakh Vs. State Bank of India, Dhenkanal
Court: Orissa
Decided on: Nov-03-1987
Reported in: AIR1988Ori132
ORDERS.C. Mohapatra, J.1. Judgment-debtor is the petitioner in this civil revision. In the execution proceeding, he filed an application for allowing him to pay the decretal dues under execution by instalment of Rs. 400/-per month. Executing court having refused the prayer, the order is impugned.2. In the year 1970, judgment-debtor took a loan from the State Bank of India, Dhenkanal Branch (hereinafter referred to as 'the decree-holder'), an amount to Rule 10,000/- carrying interest @14% per annum. Immovable property of the judgment-debtor was charged against this loan. Decree-holder filed the suit in the year 1974 for realisation of the loan amount with the stipulated interest which was decreed on 3-7-1976. Waiting for three years, application for execution was filed on 21-7-1979. Notice was served on the judgment-debtor on 24-9-1979. On 29-10-1979 writ for attachment of the properties of the petitioner was issued. It was returned unexecuted for want of identifier. Till 26-8-1983 the ...
Kshem Chand Agarwalla Vs. Sales Tax Officer, Assessment Unit and ors.
Court: Orissa
Decided on: Nov-03-1987
Reported in: [1988]69STC93(Orissa)
D.P. Mohapatra, J.1. Messrs. Kshem Chand Agarwalla, an assessee under the Orissa Sales Tax Act, 1947 (for short the 'Act') has filed this writ application seeking a writ of certiorari to quash the order of the Sales Tax Officer, Assessment Unit, Rairangpur, opposite party No. 1, as per annexure-1, in purported exercise of powers under Section 12(8) of the Act.2. The gist of the case set out in the writ application is that the petitioner carries on business of taking lease of forest coupes, collecting timber from it and preparing logs, timbers and sleepers, etc., for sale. The sleepers are usually sold to the Indian Railways. The petitioner is registered under the Act having Registration Certificate No. MS(R)-25 and also under the Central Sales Tax (Registration and Turnover) Rules having been assigned registration No. BCR-14. During the assessment year 1976-77 the petitioner supplied sleepers to the railways. For the said year he returned gross turnover at Rs. 1,31,153 and taxable turn...
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