Orissa Court February 1987 Judgments
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State of Orissa Vs. Orissa Small Industries Corporation
Court: Orissa
Decided on: Feb-28-1987
Reported in: [1987]67STC262(Orissa)
R.C. Patnaik, J.1. On an application made by the Revenue under Section 24(1) of the Orissa Sales Tax Act, the following questions were referred for opinion of this Court along with the statement of the case :(i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the burden was on the Revenue to prove the inter-State sale even if no evidence was adduced by the assessee in support of the claim of branch transfer ?(ii) If the answer of the Honourable Court is in the negative, whether claim of branch transfer could be proved by other evidence in lieu of form F ?2. The assessee, a Government of Orissa undertaking, is engaged in manufacture of television sets at its factory at Industrial Estate, Bhubaneswar. It despatched T.V. sets worth Rs. 5,24,460.00 from Bhubaneswar to Calcutta. The assessing officer was of the view that the despatch of T.V. sets to Calcutta amounted to inter-State sale. Appeal by the assessee proved unsuccessful. It, howev...
Debaki SwaIn and anr. Vs. Executive Engineer, Electrical Division, Ori ...
Court: Orissa
Decided on: Feb-27-1987
Reported in: II(1987)ACC18
D.P. Mohapatra, J.1. This appeal under Section 30 of the Workmen's Compensation Act, 1923 (for short 'the Act') was filed by the widow and minor son of Khageswar Swain, a Junior Artisan 'B'(Helper) under the Orissa State Electricity Board in its Bhawanipatna Electrical Division challenging the order of the Commissioner under the Act dated 21-6-1982 rejecting the application of the said workman for compensation. The application was filed by Khageswar alleging, inter alia, that on 12-12-76 when he was dischrging duty as a helper to the lineman, P W 1., in front of the CD. M.O.'s residence, the latter wanted him to hand over a tube light for fitting it up on the electric pole. He went up the ladder, received a shock from the electric pole, fell down and sustained injury on his spinal cord which resulted in paralysis of his lower limbs. The applicant claimed a sum of Rs. 26,880/- on the basis that he suffered a total permanent disablement due to the injury sustained in course of duty.2. Th...
Garuda Singh Majhi Vs. Dhana Bai and ors.
Court: Orissa
Decided on: Feb-25-1987
Reported in: AIR1989Ori103; 64(1987)CLT110
ORDERS.C. Mohapatra, J. 1. Plaintiff is the petitioner in this Civil Revision.2. Title Suit No. 10 of 1971 was filed for declaration of title and recovery of possession of 21 acres 11 decimals of land declared to be in possession of the defendants in a proceeding under Section 145, Cr.P.C. The suit was decreed ex parte. While the application of the defendants for setting aside the ex parte decree was pending, plaintiff got the delivery of possession of the properties through the Executing Court on 2-3-1973 in execution of the ex parte decree for recovery of possession. The application under Order 9, Rule 13, C.P.C., which was rejected, by the trial Court was allowed by this Court in M.A. No. 68 of 1973 on 29-7-1975 and the ex parte decree was set aside. Thereafter, the defendants filed an application for restitution which was allowed by the Executing Court on 1-3-1977. Before delivery of possession to the defendants on the basis of the order of restitution, the suit was dismissed for d...
State of Orissa and anr. Vs. Rebati Tiwari
Court: Orissa
Decided on: Feb-24-1987
Reported in: I(1987)ACC536; AIR1988Ori242; 64(1987)CLT78
H.L. Agrawal, C.J.1. Whether the owner of a truck would be liable for compensation for the unauthorised act of his driver carrying passengers in a goods truck in contravention of Rule 95 of the Orissa Motor Vehicle Rules, 1940 (for short, the 'Rules') is the short and somewhat ticklish question which falls for determination in this appeal.2. On 6-8-1979, the truck bearing No. ORP 6124 was going from Jamankira to Khairipalli. The victim Purna Ch. Tiwari, then aged about 35 years, was travelling in the said truck. At about3 p.m., when the truck was negotiating a ghat road on the National Highway from Sambalpur to Keonjhar, met with an accident as a result of which all the occupants fell down about 20 feet below the culvert. Purna Chandra unfortunately died in the accident.3. A case for compensation Under Section 110A of the Motor Vehicles Act (hereinafter referred to as the 'Act') was filed before the Claims Tribunal by the young widow of the victim (aged only 31 years) claiming a compen...
Hari Sahu Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Feb-24-1987
Reported in: (1987)64CTR(Ori)322
H.L. Agrawal, C.J.1. The Income-tax Appellate Tribunal, Cuttack Bench, has drawn up a statement of case 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 assessee is entitled to registration ?'2. To put the matter in more clear terms, the point for consideration in this case is as to whether a mistake committed by the assessee in the books of account in allocating the shares of profit/loss in any particular accounting year can be corrected and reconciled in terms of the partnership agreement before the assessment is made.3. In order to answer the question, it is necessary to state the relevant facts in brief.4. The assessee-firm, M/s. Hari Sahu, was constituted by a partnership deed dated April 30, 1974, to carry on business with effect from April 1, 1974, with the following two partners ;ProfitLoss(1) Hari Sahu40%90%(2) Gauranga Sahu25%10%5. Two minors, namely, Sankar Kumar Sahu and Kailash Chandra...
Best and Crompton Engineering Ltd. Vs. Sales Tax Officer and anr.
Court: Orissa
Decided on: Feb-18-1987
Reported in: [1987]67STC216(Orissa)
G.B. Patnaik, J.1. The assessee is the petitioner impugning the order of assessment passed by the Sales Tax Officer, Rourkela Circle, Uditnagar, which has been annexed as annexure-6 to the writ petition.2. It has been asserted in the writ petition that the petitioner entered into a contract with the Steel Authority of India for electric installation of pre-cooler complex and the total value of the work was Rs. 2,21,090. The petitioner in course of business sent goods to the Stores Officer, Steel Authority of India, and the relevant documents of transportation were made out in favour of the said Stores Officer and bills were raised by the petitioner for the said materials in terms of the conditions of the agreement. He also obtained necessary declaration from the Steel Authority of India under the Central Sales Tax Act in C form and duly submitted the return to the appropriate Sales Tax Officer in Calcutta. Certain articles were issued to the petitioner from the stores of the Steel Auth...
Commissioner of Income-tax Vs. Narayandas Satyaranjan
Court: Orissa
Decided on: Feb-12-1987
Reported in: 63(1987)CLT467; (1987)65CTR(Ori)209
H.L. Agrawal, C.J. 1. The Income-tax Appellate Tribunal, Cuttack Bench, has drawn up a statement of case under Section 256(1) of the Income-tax Act, 1961 (for short 'the Act'), and referred the following questions for the opinion of this court : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the order passed by the Income-tax Officer was in fact an order under Section 185 and not an order under Section 184(7)? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the declaration filed by the assessee though not signed by all the partners was merely a defective declaration ?' 2. The assessee is a partnership firm and the reference relates to the assessment year 1974-75. The assessee filed a declaration under Section 184(7) of the Act in Form No. 12 on June 20, 1974, praying for continuation ofthe benefits of registration for the assessment year 1974-75. The Income-tax Offic...
National Insurance Company Limited Vs. Bhramar Rout and ors.
Court: Orissa
Decided on: Feb-12-1987
Reported in: II(1987)ACC517; 63(1987)CLT496; [1987]62CompCas602(Orissa)
Agrawal, C. J.1. In this miscellaneous appeal arising under the provisions of the Motor Vehicles Act, the question is what should be the proper criterion for determining the compensation for the parents of a victim in a motor accident.2. On September 19, 1979, the earning son of respondents Nos. 1 and 2 met with an accident caused by a jeep bearing registration No. OSC 5718, resulting in his death. The application for claim was filed by the father, mother and two major brothers of the deceased. At the time of the claim application, the father declared his age as fifty-three years and the mother as forty-seven. Since the scope of appeal at the instance of the insurance company is limited, I need not enter into all the facts.3. The Claims Tribunal on appreciation of the evidence came to the conclusion that the dependency of the dependants was Rs. 100 per month, i.e., Rs. 1,200 per year. On that basis, it has awarded a total compensation of Rs. 44,200 to all the claimants together with in...
Gandharba Bhoi Vs. Steel Authority of India Ltd., Rourkela Steel Plant ...
Court: Orissa
Decided on: Feb-11-1987
Reported in: (1993)IIILLJ478Ori
Patnaik, J. 1. The petitioner, an employee under the Steel Authority of India, was removed from the service by order, dated 3 August, 1976. He raised an industrial dispute challenging the illegal order of termination and demanded reinstatement with backwages. The Labour Officer who is also the Conciliation Officer submitted a failure report to the State Government. The State Government by order, dated 22 August 1978, has communicated to the petitioner that there is no case for reference of the dispute for adjudication as the service has been terminated in pursuance of the certified standing orders of the company. This order of the State Government has been annexed as Annexure 5 to the writ petition. The petitioner impugns the said order in the present writ application.2. Sri Mohanty, the learned counsel for the petitioner, contends that Sub-section (5) of Section 12 of the Industrial Disputes Act (hereinafter referred to as the Act) makes it obligatory for the State Government to recor...
Builders Union Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Feb-04-1987
Reported in: [1987]165ITR716(Orissa)
H.L. Agrawal, C.J. 1. The Income-tax Appellate Tribunal, Cuttack Bench, has drawn up a consolidated statement of case relating to four assessment years, namely, 1971-72, 1972-73, 1973-74 and 1974-75, and has referred the following question of law for the opinion of this court : 'Whether, on the facts and circumstances of the case, there was merger of the assessment order with the appellate orders of the AppellateAssistant Commissioner and, therefore, the Commissioner had no jurisdiction to cancel the assessments under Section 263 of the Income-tax Act, 1961 ?' 2. The assessee is a partnership firm. For the assessment years 1971-72 and 1972-73, assessments were made under Section 143(3) of the Income-tax Act, 1961 (for short 'the Act'), raising the amount of taxability on January 29, 1973. On the assessee's appeal, the Appellate Assistant Commissioner confirmed the assessments. On further appeal, the Tribunal by its order dated June 4, 1974, accepted the book results shown by the assess...
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