Orissa Court August 1989 Judgments
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P. Rama Rao and Sons and ors. Vs. State of Orissa
Court: Orissa
Decided on: Aug-04-1989
Reported in: [1990]77STC303(Orissa)
A. Pasayat, J.1. Although these three applications have been filed by three different assessees and for different assessment years, the point in dispute being common they are disposed of by this common judgment.2. The petitioners are dealers registered under the provisions of the Orissa Sales Tax Act, 1947 (for short 'the Act') and the Orissa Sales Tax Rules, 1947 (for short 'the Rules'). They challenge the orders of reassessment made under Section 12(8) of the Act, questioning the correctness, propriety, legality and validity of levy of tax at different rates on 'cement' and 'white cement', and at different points of taxation. The power of the State Government to impose tax on 'white cement' at a rate different from 'cement', and at a different point of taxation with effect from 1st April, 1978, is also questioned. Since the points for adjudication are questions of law, we do not feel it necessary to delve into the factual tangle. The factual position as is absolutely necessary for de...
Shankarsan Parida (Dead) and His Legal Heirs Rambhamani Dei and ors. V ...
Court: Orissa
Decided on: Aug-02-1989
Reported in: AIR1991Ori23; 68(1989)CLT728
S.C. Mohapatra, J. 1. Claiming to be the sole legatee, Shankarsan Parida filed a petition under Section 276 of the Indian Succession Act, 1925 for a letters of administration annexing a registered will dated 9-5-1968 which is said to be the last will and testament of Sadhu Parida who died on 29-11-1971 in the district of Howrah in West Bengal sustaining fatal injuries on account of accidental fall from train at Baudia Railway Station on his way to Shankarsan staying in the premises of Baudia Cotton Mills. Ska Dei widow of Sahu entered caveat and assailed the petition on the ground of absence of due attestation and the same not being the out come of free will alleging that Sadhu Para was not in a sound state of mind. She died during pendency of the proceeding on 21-11-1974.Thereupon, Laxmidhar filed an application order Section 283 of the Act and contested the application of Shankarsan. His His case is that Sadhu was old, invalid and mentally deranged. His physical and mental condition ...
Sk. Umar Ali Vs. Addl. Commissioner of Sales Tax and anr.
Court: Orissa
Decided on: Aug-02-1989
Reported in: [1990]78STC271(Orissa)
D.P. Mohapatra, J.1. The question that arises for consideration in this case is whether in the facts and circumstances of the case imposition of penalty against the petitioner under Section 13(5) of the Orissa Sales Tax Act, 1947 (for short 'the Act') was legal and justified.2. The petitioner, an unregistered dealer, was assessed under Section 12(5) of the Act to tax amounting to Rs. 1,450 for the year 1977-78. The order was communicated to him on February 9, 1980. Having failed to pay the tax within one month as provided under Section 13(4) of the Act, the Sales Tax Officer, Ward 8, Balasore I Circle (opposite party No. 2) passed the order dated August 30, 1980, in annexure 2 imposing penalty of Rs. 741 being fifty per cent of the tax due under Section 13(5) of the Act. The petitioner moved the Commissioner of Sales Tax in revision against the said order. The Additional Commissioner of Sales Tax, opposite party No. 1, dismissed the revision petition by order dated February 20, 1982, a...
Brajananda Pradhan Vs. Sachidananda Pradhan and ors.
Court: Orissa
Decided on: Aug-01-1989
Reported in: AIR1990Ori29
K.P. Mohapatra, J.1. The appellant who is the plaintiff in the suit for partition has assailed the judgment and decree passed by the learned Additional Munsif, Athmallik dismissing the suit which in appeal were confirmed by the learned Subordinate Judge, Angul.2. The plaint reveals the following genealogy and facts :--Genealogy RajanPradhan (deceased)Kartika (deceased) = Kia BewaTirtha (deceased)Kirtan (defendant 3)Sachidananda(defendant1)Bhagaban (defendant 2)Brajananda(plaintiff)The parties indisputably have 69.59 acres of land in village Purunamanatri described in greater detail in the plaint schedule which are ancestral joint family property recorded jointly in the names of the appellant and the respondents in the latest settlement record of rights. Each of the branches is entitled to 1/3rd share. There has not so far been a partition by metes and bounds but the parties are in possession according to convenience. The appellant is in possession of lands less than his legitimate shar...
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