Orissa Court June 1991 Judgments
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Adithela Immanuel Raju and anr. Vs. State of Orissa
Court: Orissa
Decided on: Jun-17-1991
Reported in: 1992CriLJ243
ORDERL. Rath, J.1. The petitioners, both brothers, have preferred this revision assailing the conviction and sentence Under Section 120-B read with Section 420, IPC and Under Section 420 read with Section 34, IPC as also the conviction of petitioner No. 1 Under Sections 409, 467, 468 and 477-A, IPC and of petitioner No. 2 Under Sections 419, 467 and 467 read with Section 471, IPC. Both of them were sentenced to undergo RI for three years and fine of Rs. 3000/-, in default to undergo RI for a further period of six months on each count. The conviction and sentence were challenged in appeal which also proved abortive.2. The allegations against the petitioners as revealed by the prosecution are that the petitioner No. 1 was the Officiating Branch Manager during the period 12-7-1976 to 22-3-1977, except for some days in between when he remained on leave, due to the absence of the Branch Manager (P.W. 4) of the State Bank of India, Evening Branch at Buxibazar, Cuttack. The Branch Manager rem...
Prafulla Chandra Das Vs. Commissioner of Commercial Taxes and ors.
Court: Orissa
Decided on: Jun-12-1991
Reported in: 1991(II)OLR158
A. Pasayat, J.1. Though this writ application was listed for admission, at the request of and with the consent of the parties the same was taken up for final hearing.2. Petitioner, a contractor, was assessed to tax under the provisions of the Orissa Sales Tax Act, 1947 (in short 'the Act') and the Orissa Additional Sales Tax Rules, 1975 (in short 'the Rules') for sums of Rs. 1,25, 882/- and Rs. 15,787/- respectively which included penalty of Rs. 40,000/-. In appeal, the Assistant Commissioner of Sales Tax, Appellate Unit, Bhubaneswar, reduced the demand to Rs. 90,679/- including the penalty of Rs. 10,000/-. The appellate order is the subject matter of challenge before the Orissa Sales Tax Tribunal. During the pendency of the second appeal, the petitioner moved for stey of realisation of tax before the Commissioner of Sale Tax. The application was disposed of by the Additional Commissioner of Sales Tax directing piyment of Rs. 75,000/-. The petitioner claims to have paid a sum of Rs. 50...
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