Orissa Court November 1991 Judgments
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Commissioner of Income-tax Vs. S.L. Agarwala and Co.
Court: Orissa
Decided on: Nov-20-1991
Reported in: (1992)101CTR(Ori)222; [1992]197ITR239(Orissa)
A. Pasayat, J.1. At the instance of the Revenue, the following question has been referred under Section 256(1) of the Income-tax Act, 1961 (for short' the Act'), by the Income-tax Appellate Tribunal, Cuttack Bench, Cuttack (for short, ' the Tribunal'), for adjudication :' Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the assessee's claim for investment allowance should be allowed ?'The controversy lies within a very narrow compass. In its return of income for the assessment year 1980-81, M/s. S. L. Agarwala & Co., a partnership firm (hereinafter referred to as ' the assessee'), claimed deduction under Section 32A of the Act on the footing that its machinery is used for the purpose of manufacture or production of articles and things. According to the assessee, it produces small iron pieces by conversion of big iron ingots into small pieces. For such activity, it installed a crane which lifted huge iron ...
Commissioner of Income-tax Vs. Kalinga Jute Products Pvt. Ltd.
Court: Orissa
Decided on: Nov-20-1991
Reported in: (1992)102CTR(Ori)12; [1992]196ITR633(Orissa)
A. Pasayat, J. 1. At the instance of the Revenue, the Income-tax Appellate Tribunal, Cuttack Bench, Cuttack (in short, 'the Tribunal') has referred the following question to us for adjudication under Section 256(1) of the Income-tax Act, 1961 (in short, 'the Act') :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the subsidy received under the Scheme for Central outright grant should not be deducted from the value of the plant and machinery to determine the actual cost for the purpose of granting depreciation ?'2. The factual antecedents are as follows : M/s. Kalinga Jute Products (P) Ltd (hereinafter referred to as 'the assessee') received a sum of Rs. 2,88,634 as a subsidy from the Government of Orissa under the Central Outright Grant of Subsidy Scheme, 1971. The Assessing Officer held that this amount was deductible from the cost of the plant and machinery for the purpose of calculation of depreciation. Reference was made to Se...
Commissioner of Income-tax and Another Vs. Income-tax Appellate Tribun ...
Court: Orissa
Decided on: Nov-20-1991
Reported in: (1992)100CTR(Ori)247; [1992]193ITR377(Orissa)
A. PASAYAT J. - The short point involved in this writ application is whether the Income-tax Appellate Tribunal, Cuttack Bench (in short 'the Tribunal'), was justified in recalling its order dated November 16, 1989 passed in I. T. A. No. 275/CTK of 1988 in purported exercise of its powers under section 254(2) of the Income-tax Act, 1961 (in short 'the Act').The background facts are that the aforesaid appeal filed by the assessee before the Tribunal was dismissed by an order dated November 16, 1989. The main point involved in the appeal was whether the net profit rate adopted by the Income-tax Officer for making assessment was justified on the facts and circumstances of the case. The Tribunal referred to certain materials on which reliance was placed by the Assessing Officer as well as by the first appellate authority and held that the net profit rate of 11.5% as adopted was reasonable. It also took note of the assessees case. An application styled as one under section 254(2) of the Act ...
Mohini Kumar Naik Vs. Orissa State Electricity Board and ors.
Court: Orissa
Decided on: Nov-18-1991
Reported in: 1992(I)OLR173
ORDERB.L. Hansaria, C.J.1. The petitioner is the widow of one Brajananda Naik, who was in the employment of Orissa State Electricity Board (shortly called 'the Board') as helper. He died on 5-11-1989. The petitioner applied for appointment to the post of peon under the Rehabilitation Assistance Scheme. As no order was passed, she approached this Court by filing the present petition on 3-4-1991. By an order passed on 16-8-1991, opp. party No.2 was directed to duly and favourably consider the application of the petitioner and to pass appropriate orders within a month. In that order, reference was made to the views expressed by the Apex Court in Sushma Gosain v. Union of India, AIR 1989 SC 1976, and Phoolwati v. Union of India, AIR 1991 SC 469, to the effect that appointment on compassionate ground due to the death of the bread earner in the family should be provided immediately and if there be no suitable post for appointment, supernumerary post should be created to accommodate the appli...
Utkal Chamber of Commerce and Industry Ltd. and ors. Vs. State of Oris ...
Court: Orissa
Decided on: Nov-17-1991
Reported in: 73(1992)CLT882; 1992(I)OLR530
R.C. Patnaik, J. 1. The petitioners in these writ applications under Articles 226 and 227 of the Constitution of India seek invalidation of notifications (Annexure-U series) dated 30-6-1990 issued by the State Government under Section 5(2) read with Section 3(1)(6) of the Minimum Wages Act, 1948, (hereinafter referred to as the 'Act'; fixing the minimum wages payable to unskilled employees employed in 75 scheduled employments at Rs. 25/- per day as infracting Article 14 of the Constitution of India and the provisions contained in Section 3(1)(b) and Sub-sections (1) and (2) of Section 5 and Section 9 of the Act and Rules 15 and 16 of the Orissa Minimum Wages Rules, 1954 (hereinafter referred to as the 'Rules') After stating the facts and submissions their Lordships held as follows: 8. The Act came to be enacted to give effect to the resolutions passed by the Minimum Wages Fixing Machinery Convention held at Geneva in 1928. The object of those resolutions as stated in Article 224 is to ...
Ramachandra Sahu Vs. Smt. Pramila Sahu (Dead) and ors.
Court: Orissa
Decided on: Nov-13-1991
Reported in: AIR1992Ori183
R.C. Patnaik, J.1. This is a second appeal by defendant No. I against the decision of the Additional Subordinate Judge, Cuttack in Title Appeal No. 30/5 of 1975/79 reversing the decision dated 16-1-75/24-1-75 of the Additional Munsif, Cuttack in Title Suit No. 97 of 1971 and decreeing the suit declaring the defendant No. 1 as a licensee and directing recovery of possession and permanent injunction restraining the said defendant from interfering with the right, title and possession of the plaintiff in regard to the suit property.2. Pursuant to a gift made by her father under registered deed of gift dated 13-5-1939,the plaintiff alleged to have acquired title to the property and remained in enjoyment thereof. She constructed two houses on the land which was lying fallow, occupied one and allowed the defendant No. 1 to occupy the other on payment of Rs. 10/- per month as rent or licence fee for use and occupation of the said house. She got her name mutated and obtained a lease from the Kh...
Doki China Gurubalu and Sons and Co. Vs. State of Orissa and ors.
Court: Orissa
Decided on: Nov-13-1991
Reported in: AIR1992Ori189; 73(1992)CLT468
R.C. Patnaik, J.1. The petitioner, a partnership firm, has filed this writ application for the invalidation of the order of Government terminating leases for collection of tamarind in Rayagada and Narayanpatna ranges of Rayagada Division, as per Annexure-5 dated 18-6-90 and the consequential orders/directions given by the Divisional Forest Officer, Rayagada Division, as per Annexure-5/a.2. The petitioner engaged in the business of procuring tamarind and manufacturing tamarind kernal established a unit known as Messrs Kalinga Tamarind Kernel products for the manufacture of roasted Dal out of tamarind seeds. The product is utilised by textile mills and jute mills for use as a paste. Pursuant to the Industrial Policy Resolution dated 31-7-1980 envisaging grant of long term leases for collection of raw materials for establishment of forest based industries, thepetitioner applied and the opposite party No. 1 State granted a lease for three years for collection of tamarind and tamarind seeds...
Bhabani Shankar Tripathy Vs. Secretary to the Government of Orissa, Ho ...
Court: Orissa
Decided on: Nov-13-1991
Reported in: 73(1992)CLT567; 1992(I)OLR344
R.C. Patnaik, J. 1. The High Court, the apex Court of the State, is not a mere lifeless edifice of bricks and mortar standing on a parcel of land. It is a living entity--the Bar being its heart and soul; the other adjuncts are its limbs assisting in dispensation of justice.2. High Court is a temple; its presiding deity is justice. Lawyers are its priests. Rest are votaries discharging their assigned role. Entertaining ah idea of shifting a temple is considered a sacrilege except in exceptional circumstance and when it is unavoidable. Only compelling, cogent and convincing grounds may justify shifting of a temple. But entertaining a desire to shift a temple in a cavaliar fashion or on whim or caprice or to please a group of people is neither wholesome nor desirable. If there be deficiency, cure the same; if it needs improvement or beautification, carry out the same, but desist from acting thoughtlessly. 3. The Bar is not a mere conglomerate of Law Graduates. Its glory is its tradition w...
Sunakar Gochhayat and ors. Vs. Dhaneswar Barik and ors.
Court: Orissa
Decided on: Nov-13-1991
Reported in: 73(1992)CLT851; 1992(I)OLR149
R.C. Patnaik, J.1. The question to be decided in this, revision is, if rejection of the application filed by petitioners 1 to 4 to cross-examine the witness (DW 1) is justified.Shankar, Chakradhar and Ankura were three brothers, Doli (Defendant No. 6) and Banamali (defendant No. 7) are the legal representatives of defendant No. 4. Court (defendant No. 5) is the legal representative of Ankura. Plaintiffs purchased the disputed property from Chakradhar whereas defendant Nos. 1 to 4 purchased a portion of the disputed property from defendant Nos. 5, 6 and 7. Purchases ware almost contemporaneous, plaintiffs' being 4 days earlier than that of defendant Nos. 1 to 4. The question that arose in the suit for permanent injunction was, if the property was the exclusive property of Chakradhar or was the joint property of Chakradhar and defendants, 5, and 7 and if the plaintiffs were in possession.2. After conclusion of evidence adduced by the plaintiffs, the defendants examined their witness Mich...
National Insurance Co. Ltd. Vs. Kuntala SwaIn and ors.
Court: Orissa
Decided on: Nov-13-1991
Reported in: 1993ACJ65
R.C. Patnaik, J.1. Thirty to forty passengers boarded a mini truck bearing registration No. OSG 494 on 29.1.1983 at Kodala bus-stand on payment of fare. The owner was also present in the vehicle. It met with an accident by hitting a milestone and rolling down the road and toppling. That resulted in death of four persons and injuries to others. Eleven applications were filed before the Motor Accidents Claims Tribunal under Section 110-A of the Motor Vehicles Act claiming compensation for the rashness and negligence of the driver in driving the vehicle. The insurer was impleaded as a party. MJC Nos. 81, 92 and 94 of 1983 related to death of persons and the rest for injuries. In MJC No. 94 of 1983 compensation was claimed for death of wife aged 30 years and daughter aged 1. In MJC No. 81 of 1983, son aged 20 years had died, the mother was the claimant and in MJC No. 92 of 1983, mother had died, son was the claimant. On the materials placed before the Tribunal, it held that the accident wa...
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