Orissa Court December 1992 Judgments
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Rajkishore Das Vs. State of Orissa and ors.
Court: Orissa
Decided on: Dec-23-1992
Reported in: 1994(II)OLR149
P.C. Misra, J.1. The petitioner, an ex-army personnel, has challenged the order of the Additional District Magistrate, Bhubaneswar cancelling a lease granted in his favour in purported exercise of jurisdiction under Section s 7-A(3) of the Orissa Government Land Settlement Act, 1962 (Act 33 of' 1962),2. The petitioner, who was admittedly in Military service applied for lease of a piece of land being a landless person and having no source of income after being discharged from service. His appli- cation was registered as W.L. Case No. 864 of 1S77 and was consi- dered in accordance with the decision of the Government for settlement of land in favour of the Jawans, The Home Department of the State Government declared the petitioner to be eligible for grant of land as per the Department's resolution Mo. 20827/POll dated 7-7-1969 subject to the condition that the petitioner and all his-family members taken together hove got less than 5 acres of land in the Stats and that he is a permanent re...
Nava Dash Vs. Jairam Dash and ors.
Court: Orissa
Decided on: Dec-22-1992
Reported in: AIR1993Ori172
1. Unsuccessful applicant for a letter of administration is the appellant in this appeal under Section 299 of the Indian Succession Act.2. Appellant filed an application for letter of administration of the Will Ext. 1 executed by deceased Magar Das on 7-6-1967 before his death. His case is that he is the adopted son of Magar and is possessing the properties after his death through his adoptive mother when he was minor and thereafter himself on attaining majority.3. On issue of citation respondents appeared. While respondents Nos. 1 and 2 supported appellant two daughters of Magar contested the application. They denied execution of the Will by deceased Magar and claimed that he was not in a sound state of mind.4. Appellant examined respondent No. 1 as a witness since he was one of the attesting witness. He also examined the scribe as a witness since he was the other attesting witness. The Will was admitted to evidence without objection,5. Trial Court on consideration of the materials on...
Commissioner of Income-tax Vs. Ramji Das Naranga
Court: Orissa
Decided on: Dec-22-1992
Reported in: [1993]202ITR48(Orissa)
A. Pasayat, J. 1. At the instance of the Revenue, the following question has been referred to this court by the Income-tax Appellate Tribunal, Cuttack Bench, Cuttack ( hereinafter referred to as 'the Tribunal' ), 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, theTribunal is justified in holding that the remuneration received by theassessee be assessed as income from 'other sources' and not under the head'Salary' and as such deduction at the rate of 30% be allowed on accountof expenses ?'2. The facts as are relevant for the purpose of determination of the question are as follows.3. During the assessment year 1982-83, Sri Ramji Das Naranga (hereinafter referred to as 'the assessee') reflected in the return of income that he had received a sum of Rs. 53,548 from one Miss Anita Girdhar. According to him, this amount less the expenses of Rs. 21,419 was to be taxed under the head 'Other sources'. The Assess...
Commissioner of Income-tax Vs. Bijay Kishore Kapoor
Court: Orissa
Decided on: Dec-22-1992
Reported in: (1993)110CTR(Ori)142; [1993]202ITR129(Orissa)
A. Pasayat, J. 1. At the instance of the Revenue, the following questions have been referred to this court by the Income-tax Appellate Tribunal, Cultack Bench, Cuttack (in short, 'the Tribunal'), under Section 256(1) of the Income-tax Act, 1961 (in short, 'the Act'), for opinion :' (1) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the shop-pool commission received by the assessee be assessed as income from 'Other sources' and deduction at the rate of 30 per cent, be allowed on account of expenses (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the assessee being an employee in Messrs. Usha Sales Corporation, deriving both salary and commission could not be assessed under Section 16 of the Income-tax Act, 1961, for his commission receipt ?' 2. The background facts as culled out from the statement of case drawn up by the Tribunal and the orders annexed thereto are to the fol...
Commissioner of Gift-tax Vs. K.B.B. Subudhi
Court: Orissa
Decided on: Dec-21-1992
Reported in: 75(1993)CLT417; (1993)110CTR(Ori)50; [1993]201ITR741(Orissa)
A. Pasayat, J.1. These two references are inter-related, and are disposed of by this common judgment.2. Accepting the prayer of the Revenue for reference, the Income-tax Appellate Tribunal, Cuttack Bench, Cuttack (in short, ' the Tribunal'), has referred the following question for the opinion of this court under Section 26(1) of the Gift-tax Act, 1958 (hereinafter referred to as 'the Act') :' Whether the married daughters-in-law of a karta (an assessee) of a Hindu undivided family would be relatives dependent upon him and whether gifts made by their father-in-law immediately after their marriage, are eligible for exemption under Section 5(1)(vii) of the Gift-tax Act, 1958 ?' ,3. The assessment years involved are 1980-81 and 1981-82.4. The background facts as culled out from the statement of case drawn up by the Tribunal are that Sri K. B. B. Subudhi of Berhampur in the district of Ganjam (hereinafter referred to as ' the assessee') as karta of the Hindu undivided family filed two retur...
Mahapratap Rudra Das Vs. Pravabati Das
Court: Orissa
Decided on: Dec-16-1992
Reported in: II(1993)DMC54
A. Pasayat, J.Objection to the maintainability of an execution proceeding before the Family Court, Cuttack having been negatived by the learned Judge, Family Court, Cuttack, this appeal has been filed.1. Skeletal facts necessary for disposal of the appeal are as follows :Pravabati Das (hereinafter referred to as the 'respondent') moved the learned Sub-Divisional Judicial Magistrate, Sadar, Cuttack (in short, the 'SDJM') for a direction to grant maintenance under Section 125 of the Code of Criminal Procedure, 1973 (in short, the 'Cr.P.C.'). She claimed to be the legally married wife of Mahapratap Rudra Das (hereinafter referred to as the 'appellant'). According to her, appellant had sufficient means but he neglected and refused to maintain her. She claimed to have married the appellant as back as in the year 1954 according to Hindu rites. Claim of respondent was resisted by the appellant, mainly on the ground that there was no marriage as claimed Learned SDJM allowed prayer for maintena...
Tangudu Gopalan and Sons Vs. State of Orissa and ors.
Court: Orissa
Decided on: Dec-16-1992
Reported in: 1993(I)OLR228
A. Pasayat, J.1. Legality of order passed by the Commissioner of Sales-tax, Orissa (respondent No, 2) setting aside the order of Sales-tax Officer, Ganjam-I Circle, Barhampur holding that no penalty Under Section S-B,(3)of the Orissa Sales-tax Act, 1947 (in short, the'Act') was leviable, is the subject-matter of this appeal.2. Background facts shorn of unnecessary details are as follows :The appellant is a dealer registered under the Act. During the assessment year 1974-75 and 1975-76, the appellant had collected sale-tax on the sale of dry cell batteries @12%.A writ application bearing OJC No. 928 of 1973 was filed in this Court for a direction that dry cell batteries were taxable @5%,and not @12% as luxury goods. By judgment dated 8 7-1975 this Court held that the dry cell batteries are taxable at the rate of 5% and not at 12% as luxury goods. The validity of Finance Department Notification No, 23710 dated 16-6-1991 notifying the rate of tax on the sale of dry cell batteries at 12% w...
State of Orissa Vs. Dunlop India Ltd.
Court: Orissa
Decided on: Dec-16-1992
Reported in: 1993(I)OLR333
R.K. Patra, J.1. On applications made by the State of Orissa Under Section 24(1) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as 'the Act') the Orissa Sales Tax Tribunal has stated these cases and referred to following common question for opinion of the Court :'Whether on the facts and in the circumstance of the case, the learned Sales Tax Tribunal (Division Bench) is correct to hold that flap is not a component part of the motor vehicle subject to levy of tax @13% during 1981-82 and 16% and 12%, as the case may be, during 1982-83 but an unspecified goods to be taxed @ 7% for the year 1981-82 and @ 8% for the year 1982-83 ?'Flash-back of the cases :2. The periods of assessment relate to 1981-82 and 1982-83.The opposite party is a whole-saler of automobile tyres, tubes and flaps and is having its business at Cantonment Road, Cuttack. Assessments Under Section 12(4) of the Act had been completed. The Accountant General, Orissa, in course of audit took objection saying that ...
Jogendra Bag Vs. Tahasildar-cum-revenue Officer and ors.
Court: Orissa
Decided on: Dec-14-1992
Reported in: 75(1993)CLT489; 1993(I)OLR336
G.B. Pattnaik, J.1. The orders passed by the revenue authorities in relation to a ceiling surplus proceeding as per Annexures-2, 3 and 4 are being challenged in this writ application, inter alia, on the ground that the Revenue Officer had no jurisdiction to re-open the determination of ceiling already made on the ground of error in course of the proceeding, inasmuch as the earlier determination made was final and could not have been re-opened.2. In a ceiling surplus proceeding that had been initiated against the petitioner, the Revenue Officer came to the conclusion vide his order dated 22-4-1986 that the land in question could be classified as Class-ll as the village is under the ayacut area of Karanjkot Minor Irrigation Project and the source of water can feed the village during the rains only. On the basis of the aforesaid conclusion, he found that the petitioner does not possess land in excess of the ceiling area. The said order has been annexed as Annexure-1. While scrutinising th...
Miss Snigdha Sardar Vs. Chief General Manager, South Eastern Coalfield ...
Court: Orissa
Decided on: Dec-14-1992
Reported in: 1993(I)OLR393
B.L. Hansaria, C.J.1. The Black Diamond Public School attracted the petitioner not only because of its name but perhaps because of its fame also to apply for a post of teacher in the school. She was interviewed and an appointment was offered vide Annexure-1 dated 17-7-1989 by the Chairman of the school stating, inter alia, that the petitioner would be on probation for a period of one year and would be confirmed in writing after satisfactory completion of the period which could be extended also. Another term was that her service could be terminated by giving one month's notice or one month's salary from either side. She came to be confirmed vide Annexure 2 dated 12-3-1991, an order of the Chairman of the school, which stated that the confirmation was with effect from 24-7-1990 and on the 'same term and conditions mentioned in the appointment order'.2. The South Eastern Coal Fields Ltd , hereinafter recorded as the 'Coalfield', which was financing the school, however, decided to hand ove...
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