Orissa Court February 1987 Judgments
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State of Orissa Vs. Mineral and Metals Trading Corporation of India Lt ...
Court: Orissa
Decided on: Feb-04-1987
Reported in: [1988]68STC71(Orissa)
H.L. Agrawal, C.J. 1. The Member, Sales Tax Tribunal, Orissa, has referred the following question of law under Section 24(1) of the Orissa Sales Tax Act, 1947 for opinion of this Court :Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in remanding the case to the Assistant Commissioner of Sales Tax for consideration of the C forms and E-I certificates produced before him for the first time by the opposite party-dealer 2. The facts are as follows :The dealer carries on business in manganese ore and iron ore. For the assessment year 1975-76, it was assessed by the Sales Tax Officer, Cuttack, after disallowing its claim for concessional rate of tax as it had failed to produce the necessary declaration forms and certificates. The Assistant Commissioner of Sales Tax confirmed the assessment order on appeal by the dealer. The Tribunal on further appeal held that the period of 16 days allowed to the dealer to collect the C forms and E-I certificates...
Sisinti Haribandhu Patra Vs. State
Court: Orissa
Decided on: Feb-04-1987
Reported in: 63(1987)CLT717; 1989CriLJ427
ORDERG.B. Patnaik, J.1. The petitioner has been convicted under Section 16(1)(a) of the Prevention of Food Adulteration Act (hereinafter referred to as the 'Act') for selling adulterated food article and was sentenced to undergo rigorous imprisonment for six months and to pay a fine for rupees one thousand, in default, to undergo further simple imprisonment for three months by the learned Judicial Magistrate First Class, Aska. On appeal, the conviction and sentence have been upheld by the Additional Sessions Judge, Berhampur.2. The petitioner had a grocery shop in his village which was visited by the Food Inspector (P.W. 1) on 18-9-1978. He had been accompanied by the two Sanitary Inspectors (P.Ws. 2 and 3). After giving their identity, P.W. 1 inspected the articles exposed for sale and suspecting the quality of Besan and groundnut oil, expressed his desire to take sample of those two articles for analysis. P.W. 1 thereafter served the necessary notice and purchased 375 grammes of grou...
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