Orissa Court February 1992 Judgments
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Aska Central Multipurposes Co-operative Society Vs. Secretary, Orissa ...
Court: Orissa
Decided on: Feb-04-1992
Reported in: AIR1992Ori238; 1992(II)OLR118
G.B. Patnaik, J.1. An interesting question of law has been raised in this writ application, namely, sums due from a Cooperative Society to the Orissa Khadi and village. Industries Board established under the Orissa Khadi and Village Industries Board Act whether is recoverable in accordance with the procedure laid down in subsection (1) of Section 103 of the Orissa Co-operative Societies Act (hereinafter referred to as 'the Co-operative Societies Act') or is recoverable as an arrear of land revenue in accordance with the provisions contained in the Orissa Public Demands Recovery Act by virtue of Section 33-A of the Orissa Khadi and Village Industries Board Act, 1955 (hereinafter referred to as 'the Khadi Act').2. Admittedly, the petitioner Society had taken loan from the Khadi Board and as the loan amount could not be paid the Khadi Board filed a requisition before the Certificate Officer for recovery of the amount in question. On the basis of the said requisition, the Certificate Offic...
Commissioner of Income-tax Vs. Builders Union
Court: Orissa
Decided on: Feb-04-1992
Reported in: [1992]197ITR177(Orissa)
A. Pasayat, J.1. At the instance of the Revenue, the following question has been referred to this court under Section 256(1) of the Income-tax Act, 1961 (in short 'the Act'), by the Income tax Appellate Tribunal, Cuttack Bench (in short 'the Tribunal') :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that, in the absence of compliance from the assessee's side, the question of refusal of continuation of registration can only be considered under Section 186(2) ?'The facts as indicated in the statement of case drawn up by the Tribunal are as follows :M/s. Builders Union (hereinafter referred to as 'the assessee') is a partnership firm which was granted registration in terms of Section 185 of the Act for the assessment year 1963-64. Since the' assessee complied with the requirements of Section 184(7) for continuance of the grant, such registration was effective for the subsequent assessment years, i.e., 1964-65 to...
Management of Fci and ors. Vs. Presiding Officer, Indl. Tribunal and o ...
Court: Orissa
Decided on: Feb-04-1992
Reported in: (1993)ILLJ677Ori
Hansaria, C.J. 1. These petitions assail different parts of the award passed by the learned Industrial Tribunal, Bhubaneswar, in Industrial Dispute Cases Nos. 9/77(C) and 5/78(SC). 2. In Industrial Dispute Case No. 9/77(C), the reference required adjudication of the following disputes:- 'Whether the action of the Management of the Food Corporation of India in refusing employment of the Food Storage Depot, Jagannalhpur, to the workmen whose names are given in the Annexure below is justified? If not, to what relief are these workmen entitled?' 3. The subject-matter of adjudication in Industrial Dispute Case No. 5/78(C) was as below:- '(1). Whether the action of the Managementof Food Corporation of India in not treatingthe direct payment to workers of their depotsat Jharsuguda, Jagannathpur, Dhenkanal andKesinga as Departmental is justified? If not,to what relief are the concerned workmenentitled and from what date? (2). Whether the action of the managementof the Food Corporation of Indi...
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