Orissa Court August 1992 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Commissioner of Income-tax Vs. Smt. Ritu Kapoor
Court: Orissa
Decided on: Aug-06-1992
Reported in: [1993]202ITR847(Orissa)
S.C. Mohapatra, J. 1. The assessee is a director of a company named Messrs, Kapoor Motor Engineering (P.) Ltd., along with other directors. Her remuneration as a director for the assessment years 1978-79, 1979-80, 1980-81 and 1981-82, was assessed as income from other sources. She claimed the same to be salary from the company and, on that account, urged that she would be entitled to deduction under Section 16(i) of the Income-taxAct, 1961. Her claim was rejected. Aggrieved by the order, she preferred an appeal before the Appellate Assistant Commissioner where her claim was not accepted and it was held that the Income-tax Officer was justified in disallowing the claim of deduction under Section 16(i) of the Act. In second appeal before the Income-tax Appellate Tribunal by the assessee, relying upon Clauses 50 to 70 of the articles of association of the company, the claim of the assessee that the remuneration received was salary, was accepted for her entitlement to deduction under Secti...
Mathura Prasad Ram Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Aug-06-1992
Reported in: [1993]200ITR451(Orissa)
1. When this matter was called, the petitioner was not available to be heard. Learned standing counsel for the Income-tax Department was, however, heard in the matter.2. The petitioner has filed an application stating that he had engaged M/s. B. K. Mohanty, P. K. Mishra, S. P. Choudhury, etc., in S. J. C. No. 34 of 1980. Since he suffered from serious bronchitis and other ailments, he was immobile and confined to bed from August 6, 1990, to October 4, 1990. Therefore, he could not have any contact with the advocates engaged by him nor could he prosecute the reference under Section 256(1) of the Income-tax Act, 1961. After recovery, he came to know that the reference was listed for hearing and on account of his absence and the absence of counsel engaged, this court had passed an order dated August 9, 1990, refusing to answer the questions of law arising in that case. Therefore, he prays for restoration of the application under Section 256(2) of the Income-tax Act as the tax liability is...
New India Assurance Co. Ltd. Vs. Sarojini Pelai and anr.
Court: Orissa
Decided on: Aug-06-1992
Reported in: I(1993)ACC653
K.C. Jagadeb Roy, J.1. The Insurance Company with whom the alleged offending vehicle was insured, was the respondent No. 2 before the Claims Tribunal in M.A.C. No. 23 of 1986 in the Court of the Member, Second Motor Accident Claims Tribunal, Berhampur who being aggrieved by the order of the Tribunal dated 24.4.87 has preferred this miscellaneous appeal.2. The case of the claimant before the M.A.C.T. was that on 14.2.86 at about 7.45 p.m. while her husband Trinath Pella of village Kumarbegpalli was standing near Bir Hanuman Temple, a truck bearing registration No. ORG 9709 which was coming from the direction of Chhatrapur being driven rashly and negligently, had run over her husband as a result of which her husband died instantaneously at the spot. According to the claimant the deceased who was serving as a watchman and earning a salary of Rs. 900/- per month, was of 35 years of age and was in a good health at the time of his death. He was survived by his widow (claimant), two minor chi...
Mohammad Zahid Alias Zahid Mohammad Vs. Binoy Krushna Dey and ors.
Court: Orissa
Decided on: Aug-05-1992
Reported in: AIR1993Ori149; 75(1993)CLT775
D.P. Mohapatra, J.1. This writ application is directed against the appellate order of the Chief Judicial Magistrate, Balasore H.R.C. Appeal No. 7 of 1985 (Annexure 3) wherein he confirmed the order passed by the House Rent Controller, Balasore in H.R.C. Case No. 14 of 1983 (Annexure 1) directing eviction of the petitioner from the shop room in his possession.2. The proceeding was initiated on the application filed by landlord opposite party No. 1 seeking eviction of his tenant, the petitioner from the shop room. The eviction was sought on the grounds of personal requirement of the landlord and wilful default on the part of the tenant in payment of rent. The opposite party No. 1 also prayed for fixation of fair rent and for enhancement of rent from Rs. 100/- to Rs. 300/- per month. The case of the opposite party No. 1, shortly stated, was that he was threatened with eviction from the rented house in which he was running his printing press under the name and style of Orient Press' and th...
Mitanjali Mohanty Vs. Fanendra Mohanty and anr.
Court: Orissa
Decided on: Aug-05-1992
Reported in: 1992CriLJ4046; 1992(II)OLR554
A. Pasayat, J.1. The order passed by learned Sub-Divisional Judicial Magistrate, Sadar, Cuttack (in short, the 'SDJM') rejecting petitioner's petition Under Section 125 of the Code of Criminal Procedure, 1973 (in short, the 'Code'), is assailed in this revision application,2. Facts situation as portrayed by the petitioner is to the following effect :According to Hindu rites and customs the petitioner and opp. party No. 1. were married on 15-2-1989. The opp. party No. 2 is the father of opp. party No. 1. A few days after marriage both opposite parties and other members of their family treated the petitioner with cruelty, and on 19-3- 1989 the opposite parties left the petitioner in the house of one Kanhu Charan who sent a telegram to the father of the petitioner which was received by the latter on 21-3-1989, whereafter the petitioner was brought back; and since 23-3-1989 she is continuing to live with her father, it is asserted that she had no source of income and that the opp. party No...
Land Acquisition Collector, Balasore Vs. Surama Devi
Court: Orissa
Decided on: Aug-03-1992
Reported in: AIR1993Ori171
1. This is an appeal under Section 54 of the Land Acquisition Act (hereinafter referred to as 'the Act') by the Land Acquisition Officer. There is no cross-objection.2. When this appeal was listed for orders regarding preparation of paper books, I found that the appeal in view of its valuation is to be heard by a single Judge. Since records of lower court are available I directed the appeal to be listed for final disposal on merits.3. Notifications under Section 4(1) of the Act were published in Orissa Gazette Extraordinary No. 1398 dated 24-10-1983 for compulsory acquisition of near about 150 acres in different revenue villages for the Union Government for establishment of interim test range. 11, 17 acres of land in village Karanjia were proposed to be acquired. On that basis 71 decimals of land in Plot Nos. 325 and 326 belonging to the claimants were acquired. Basing on Sale statistics collected, Land Acquisition Officer offered compensation at the rate of Rs. 80,000/- per acre. Clai...
Foremost Dairies Limited Vs. State of Orissa
Court: Orissa
Decided on: Aug-03-1992
Reported in: [1993]88STC535(Orissa)
A. Pasayat, J. 1. On being moved by Foremost Dairies Limited (hereinafter described as 'the dealer') under Section 24(2) of the Orissa Sales Tax Act, 1947 (in short, 'the Act'), this Court directed the Orissa Sales Tax Tribunal (in short 'the Tribunal') to state a case and refer the following question for opinion :'Whether non-inclusion of Angel Baby Milk Food from the category of first point levy would attract liability of the petitioner for assessment at first point ?'Pursuant to the direction, a case has been stated and the question has been referred to for opinion.2. Background facts as described by the Tribunal in the statement of case are to the following effect :For the periods relating to quarters ending June 30, 1979 and September 30, 1979, respectively, the dealer sold 'Angel Baby Milk Food' to registered dealers in the State of Orissa and claimed deduction under Section 5(2)(A)(a)(ii) of the Act. Such claim was disallowed by the Sales Tax Officer 011 the ground that the arti...
- ‹ Prev
- 1
- 2
- Next ›