Orissa Court September 2000 Judgments
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Mittal Rice Mills (P) Ltd. Vs. State of Orissa
Court: Orissa
Decided on: Sep-21-2000
Reported in: [2001]122STC159(Orissa)
P.K. Misra, J.1. In this reference application the following question was referred for determination of this Court in accordance with law :'Whether, in the facts and circumstances of the case, the Tribunal is justified to support levy of purchase tax on paddy remaining stock as on April 1, 1978 and not purchased on or after April 1, 1978 ?2. The facts of the case are that paddy was both taxable at the sale point and purchase point before April 1, 1978 in the following manner :(i) S.R.O. No. 901 of 1976 dated September 1, 1976 with effect from September 1, 1976 by item No. 24A of the list of taxable goods paddy, if sold for conversion for rice or broken rice, was taxable at the sale point. This position continued till March 31, 1978.(ii) By S.R.O. No. 903 of 1976 with effect from September 1, 1976 paddy purchased for the purpose other than conversion into rice or broken rice was taxable under Section 3-B of the Orissa Sales Tax Act, 1947 at the purchase point. This position continued ti...
Asiatic Gases Ltd. Vs. State of Orissa and ors.
Court: Orissa
Decided on: Sep-21-2000
Reported in: [2001]121STC405(Orissa)
P.K. Misra, J.1. Being aggrieved by the order of the Orissa Sales Tax Tribunal (for short, 'the Tribunal'), petitioner had filed a reference application and the same having been rejected, it has moved this Court for directing the Tribunal to state a case and this Court has directed the Tribunal to state a case on the following question of law ;'Whether, in the facts and circumstances of the case, the amount received by the petitioner on account of delay in return of cylinders by its purchasers can be held to be taxable under Section 2(g)(iv) of the Orissa Sales Tax Act, 1947 ?'.2. Petitioner is a registered dealer and carries on business in manufacture and sale of medical oxygen and industrial gases amongst other things. Industrial gases and medical oxygen are sold by filling in cylinders. During the year 1986-87 petitioner has collected Rs. 42,496.50 from its customers towards charges for over-detaining cylinders. It has claimed the same consideration as not a part of sale price on th...
Commissioner of Income-tax Vs. Bagaria Agencies
Court: Orissa
Decided on: Sep-20-2000
Reported in: [2001]248ITR248(Orissa)
R.K. Patra, J.1. At the instance of the Revenue, the following question of law has been referred by the Income-tax Appellate Tribunal, Cuttack Bench, Cuttack, under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the addition of sales tax under Section 43B of the Income-tax Act, 1961, representing sales tax collected but not paid ?'2. The opposite party is an assessee under the Act. The year of assessment is 1984-85 and the accounting period is March 31, 1984. It derives income from sales of Hindustan Lever products, Indian Carbide products, cigar papers, etc., on wholesale basis. It filed a return for the year in question on August 30, 1984. The Income-tax Officer allowed Rs. 49,345 shown as the opposite party's liability on account of sales tax for the period under consideration in his assessment order. The Commissioner ...
Commissioner of Income Tax Vs. Bagaria Agencies
Court: Orissa
Decided on: Sep-20-2000
Reported in: (2001)165CTR(Ori)216
R.K. Patra, J.At the instance of the revenue the following question of law has been referred by the Tribunal, Cuttack Bench, Cuttack, under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act), for opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the addition of sales-tax under section 43B of the Income Tax Act, 1961, representing sales-tax collected but not paid ?'2. The opposite party is an assessee under the Act. The year of assessment is 1984-85 and the accounting period is 31-3-1984. It derives income from sales of Hindustan Lever products, Indian Carbide products, cigar papers, etc. on wholesale basis. It filed return for the year in question on 30-8-1984. The Income Tax Officer allowed Rs. 49,345 shown as the opposite party's liability on account of sales-tax for the period under consideration in his assessment order. The Commissioner in exercise of powers conferred on him under...
Smt. Sandhya Rani Sahoo Vs. Debendra Kumar Sahoo
Court: Orissa
Decided on: Sep-20-2000
Reported in: 90(2000)CLT744; I(2001)DMC224
ORDERP.K. Misra, J.1. Heard learned Counsel for the petitioner and learned Counsel for opposite party. It appears that a proceeding for dissolution of marriage is pending before the Judge, Family Court. The present petitioner filed an application for payment of interim maintenance and litigation expenses which has been numbered as Misc. Case No. 124 of 1998. The grievance of the petitioner is that without disposing of such application, the Judge, Family Court, has proceeded to take evidence in the main proceeding itself. The second grievance of the petitioner is that one witness was examined on behalf of the present opposite party and cross-examined even though the Lawyer of the petitioner was not present.2. Both the grievances of the petitioner appear to be justified. In a proceeding under the Hindu Marriage Act, it is reasonable to conclude that application for interim maintenance and litigation expenses should be disposed of before the main matter is taken up for disposal on merit.3...
Trinetra Construction Vs. Commissioner of Sales Tax and ors.
Court: Orissa
Decided on: Sep-19-2000
Reported in: 2000(II)OLR460; [2000]120STC295(Orissa)
R.K. Patra, J.1. In this writ petition the petitioner seeks quashing of the order dated January 9, 1997 at annexure 4 passed by the Commissioner of Commercial Taxes, Orissa, Cuttack, rejecting his prayer for registration as dealer under special circumstances Under Rule 6A of the Orissa Sales Tax Rules, 1947.2. The case of the petitioner is that it is a contractor engaged in execution of contract work primarily consisting of white-washing, painting, repairs and renovation of buildings and houses. It has been awarded with work orders by various departmental authorities for execution of periodical paintings, repairs and renovation works. It is presently registered with Cuttack I, Central Circle bearing registration number CUIC 1780 under the Orissa Sales Tax Act, 1947 and No. CUCIC 1332 under the Central Sales Tax Act, 1956, Besides executing works contract within the territorial jurisdiction of Cuttack I, Central Circle, it has undertaken works in Koraput I Circle, Jeypore, Dhenkanal Cir...
Deepak Kumar Basu Vs. Commissioner, Consolidation and ors.
Court: Orissa
Decided on: Sep-15-2000
Reported in: 2000(II)OLR556
ORDERP.K. Misra, J.1. Heard Mr. Routray for the petitioner, Mr. S.S. Rao for opposite parties 4 and 5 and learned Addl. Government Advocate for opposite parties 1, 2 and 3. 2. This writ application is directed against the order dated 17.7.2000 passed by the Commissioner, Consolidation, Orissa, Cuttack. After perusing the order, prima facie, I was inclined to issue notice to the Commissioner to appear in person and explain as to under what circumstances, the Compromise was not recorded in the revisional Court in spite of the direction of this Court on an earlier occasion in a writ petition filed by the very same party and the matter was directed to be placed before the Consolidation Officer. The learned Additional Government Advocate, however, states that possibly due to inexperience it dealing with legal matters, the Commissioner might have passed such an order. It has been held in the Division Bench decision of this Court reported in 73 (1992) C.L.T. 438(Raghunath Mukhi v. Chakrapani ...
Sri Krushna Chandra Panda and 10 ors. Vs. State of Orissa and 5 ors.
Court: Orissa
Decided on: Sep-15-2000
Reported in: 2000(II)OLR437
ORDERP. Ray, J.1. The petitioners have filed this writ petition as the concerned authorities are not entertaining their claim for ex gratia payment on account of death of near and dear ones on the ground that those deceased persons did not die on the dates of super cyclone. It has already been held in OJC No. 4168 of 2000 (*DipaIi Mandal v. State of Orissa and Ors.) that if it is established that a person was seriously injured in the super cyclone and succumbed to the said injury subsequently there is no justification to refuse to pay the ex gratia financial assistance announced by the State Govt. for persons who died in the super cyclone.2. In the circumstances, this writ application is disposed of by directing the opp. party No. 3, the Collector, Jagatsinghpur or the Addl. District Magistrate, Jagatsinghpur to cause necessary enquiry into the claims of the opp. parties and to find out whether the deceased persons were injured in the super cycone and died due to said injury. In case i...
Pedini Adikanda Vs. Dasari Palli and ors.
Court: Orissa
Decided on: Sep-15-2000
Reported in: 2000(II)OLR582
P.K. Mohanty, J.1. This is an informant's application for cancellation of bail under Section 439(2), Cr.P.C. granted by the learned Addl. Sessions Judge, Berhampur in favour of opp. parties 1 to 4 in S.C.Case No. 43 of 1998 under Secitons 147/148/323/352/294/506 read with Section 149, IPC.2. The brief fact of the prosecution case was that on 6.10.1996 at about 9.00 p.m. while the informant was talking with his field servant R. Haribandhu, the deceased, he found opp. parties 1 to 4 along with others being armed with deadly weapons, came to his farm house and abused him in filthy language. Accused D. Dillip dealt a blow on his head by means of an iron rod and seeing the assault deceased Haribandhu came to the rescue of the informant, but opp. parties 1 to 4 and others assaulted the said Haribandhu by means of deadly weapons like iron rod and lathi. On the basis of the report in the Minjili Police Station. P.S.Case No. 94 of 1996 was instituted which ultimately was registered as G.R.Case ...
Dipali Mandal Vs. State of Orissa and 5 ors.
Court: Orissa
Decided on: Sep-15-2000
Reported in: 90(2000)CLT570; 2000(II)OLR438
ORDERP. Ray, J.1. The writ petitioner has claimed that her husband Biren Mandal was seriously injured on the date of Supper Cyclone and ultimately died of the said injury suffered during super cyclone.2. Admittedly the State Government has declared that an ex gratia assistance of Rs. 75,000/- in case of death in the super cyclone will be given to the near relations of those who died in the super cyclone. The petitioner submitted her claim before the authorities for the said ex gratia assistance on account of death of her husband. It is stated that the petitioner's claim was not considered on the ground that the petitioner's husband did not die on October 29 or 30, 1999, i.e. the dates of the super cyclone.3. It appears that the Additional District Magistrate, Jagatsihghpur sought for a clarification whether the ex gratia assistance would be available to the persons who received injuries in super cyclone on October 29/30, 1999 and subsequently died of the said injury. The State Governme...
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