Orissa Court July 2001 Judgments
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Commissioner of Income-tax Vs. Vinay Kumar Sigtia
Court: Orissa
Decided on: Jul-12-2001
Reported in: [2003]262ITR686(Orissa)
R.K. Patra, J.1. The Income-tax Appellate Tribunal, Cuttack Bench, Cuttack, at the instance of the Revenue has under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), referred the following question of law as arising out of the orders dated April 11, 1989 and April 12, 1989, in I.T.A. Nos. 198 (CTK) of 1986 and 199 (CTK) of 1986, respectively :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the assessee is entitled to investment allowance under Section 32A on data processing machine for the assessment years 1981-82 and 1982-83 ?'2. The opposite party is a small scale industrial unit as per the certificate granted by the Director of Industries, Orissa. It manufactures coal briquettes and lime as well as engaged in computer business. For the assessment years 1981-82 and 1982-83 investment allowance claimed by the opposite party under Section 32A of the Act on data processing mach...
State of Orissa Vs. Phipson and Co. Ltd.
Court: Orissa
Decided on: Jul-12-2001
Reported in: [2002]125STC284(Orissa)
R.K. Patra, J.1. Originally the Orissa Sales Tax Tribunal under Section 24(1) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as 'the Act') framed the following two questions and referred the same to this Court for opinion :(1) Whether the learned Sales Tax Tribunal is justified in allowing the claim of the assessee who is not included in the expression 'Defence Service Installation' in view of the provision under law in serial No. 30 of the tax-free Schedule of the CST Act ?(2) Whether the learned Sales Tax Tribunal is justified in allowing the claim of tax-free taking into consideration the ultimate sale of goods not on the hands of the assessee ?2. During the pendency of this application, Section 24 of the Act came to be amended by virtue of which the said pending application has been registered, as tax revision.3. This relates to assessment year 1986-87. The opposite party sold Indian-made foreign liquor worth Rs. 9,71,852.86 to defence personnel and other defence organi...
Bichitrananda Muduli Vs. State of Orissa
Court: Orissa
Decided on: Jul-12-2001
Reported in: 2001(II)OLR205
M. Papanna, J.1. This is a petition Under Section 439 of the Code of Criminal Procedure filed by the petitioner with a prayer to enlarge him on bail inT.R.No. 26 of 2001 arising out of Bhubaneswar Vigilance P.S. Case No. 43 of 2000 now sub-judice before the learned Special Judge (Vigilance), Bhubaneswar.2. Petitioner is a retired Chief Engineer, Rural Works. Bhubaneswar. Tersely put, the pith of the charge levelled against him is that he helped his son, Nalinikanta Muduli, who is one of the accused in this case, to obtain licence as a Special Class Contractor. That apart, co-accused Karunakar Mohanty, a Special Class Contractor being influenced by the present petitioner, issued a false experience certificate in favour of the said Nalinikanta Muduli to the effect that he is a Graduate Engineer basing on which he was granted licence as a Special Class Contractor. It is further alleged that the Committee of Chief Engineers, of which the petitioner happened to be one of the members, renewe...
State of Orissa Vs. Mangala Store
Court: Orissa
Decided on: Jul-11-2001
Reported in: [2002]125STC337(Orissa)
R.K. Patra, J.1. The limited question that arises for consideration in this revision is whether mustard oil-cake comes within the ambit of 'sale of feed and fodder' enumerated at serial No. 30-D of the list of goods exempted from tax under the Orissa Sales Tax Act, 1947 (hereinafter referred to as 'the Act').2. Originally an application was made by the Revenue under Section 24(2)(b) of the Act to require the Orissa Sales Tax Tribunal to make a reference to this Court for opinion on the above question. Notice was issued to the contesting opposite party who has appeared through Shri J. Sahoo. In the meantime, Section 24 of the Act has undergone amendment by virtue of which the said pending reference application has come to be registered as tax revision.3. The opposite party carries on business of sale of mustard oil-cake. Although assessment for the year 1980-81 was completed under Section 12(4) of the Act accepting the sale of mustard oil-cake to be tax-free as per entry No. 30-D of the...
The United Insurance Co. Ltd., Bhubaneswar Vs. Nakula Dalai and Anothe ...
Court: Orissa
Decided on: Jul-10-2001
Reported in: I(2002)ACC515; II(2002)ACC272; 2002ACJ515; 92(2001)CLT390
P.K. Tripathy, J. 1. This appeal by the United India Insurance Co. Ltd., has been filed challenging the award dated 29-4-1998 passed by the Second Motor Accident Claims Tribunal (S. D.), Berhampur, in M. A. C. No. 339/96 (140/95) awarding compensation of Rs. 55,500/- with interest at the rate of 9 per cent per annum on amount of Rs. 45,500/- from the date of application till realisation. 2. The claimant/respondent No. 1 filed an application before the Tribunal claiming compensation of Rs. 1,50,000/- from the appellant and respondent No. 2 on the allegation that on 14-10-1994 at about 9,00 p. m. near Kanisi Silver Factory on N. H. No. 5 while he was going from Berhampur side towards Golanthara on a bicycle, a mini truck bearing registration No. OR-07-A/5509 being driven in a rash and negligent manner came from Berhampur side and dashed against him from his backcausing severe injuries on his person. He was shifted to the hospital and after prolonged treatment he was discharged, The respo...
Kulamani Mohanty Vs. Industrial Development Corporation of Orissa Ltd. ...
Court: Orissa
Decided on: Jul-10-2001
Reported in: AIR2002Ori38
ORDERP.K. Tripathy, J.1. The simple money decree by the learned Subordinate Judge, Bargarh vide the impugned judgment dated 30th March, 1977 in Money Suit No. 78 of 1972 instituted by the Respondent is under appeal at the instance of the appellant, who was the sole defendant in the Court below.2. Respondent is a Public Limited Company and the appellant was working as a ministerial staff in it in Hira Cement Works at Bargarh. According to the plaint allegation, while in-charge of the duty of clearing goods from the Railways and various Transport Corporations the appellant was taking advance amount from the plaintiff to meet the expenditure and was to submit bills and vouchers in that respect besides refunding the unspent amount. In that process though the appellant received several advances, but when the account was worked out it was found that out of the total advances the bills and vouchers accounted for by the appellant was less by Rs. 3,621.61 paise by 1-4-1970. That amount relates ...
Tridebeswar Das Vs. State of Orissa
Court: Orissa
Decided on: Jul-09-2001
Reported in: 2001CriLJ4439
ORDERB.P. Das, J.1. The petitioner, who is the Deputy Superintendent of Police, Central Bureau of Investigation, Bhubaneswar, has filed this application under Section 482 of the Code of Criminal Procedure, 1973 (in short 'Cr. P.C.') with a prayer to quash the order dated 28-6-1997 passed by the learned Sub-Divisional Judicial Magistrate, Bhubaneswar, in G.R. Case No. 928 of 1997 taking cognizance against him of the offences punishable under Sections 341, 343 and 306 of the Indian Penal Code ('IPC' In short) as well as the entire criminal proceeding.2. The brief facts leading to this application, as reveal from the petition as well as the records of the Court below, are thus : --On 24-7-1993 certain persons belonging to a particular political party had forcibly taken away one Shyamapada Rout, a trade union leader belong to a political group, namely, Socialist Unit Centre of India, for which an FIR was lodged at the Tamka Police Station and the same was registered as Tamka Police Station...
Kamal Kumar Gochhayat and Another Vs. the Registrar, High Court of Ori ...
Court: Orissa
Decided on: Jul-06-2001
Reported in: 92(2001)CLT477
Pradipta Ray, J. 1. In response to an advertisement issued by the District Judge, Cuttack on November 11, 1992 inviting applications for filling up 15 posts of Junior Clerks (9 for S. T. and 6 for S.C.) and 4 posts of Junior Typists (3 for S.T. and 1 for S.C.), both the petitioners applied for the posts of Junior Clerks, appeared at the selection test and were empanelled at serial Nos. 21 and 24 in the merit list prepared for the purpose. The petitioners have not been appointed inasmuch as sufficient number of posts have not been filled up. 2. The petitioners have filed this writ application claiming that the merit list prepared in 1996 remains valid till the announcement of the result of next recruitment examination and as such they are entitled to be appointed if the District Judge, Cuttack proceeds to fill up any post of Junior Assistant in his judgesbip. A Division Bench of this Court in Himansu Parida v. District Judge, Bolangir and another in 1996 (II) O. L. R. 372 expressly held...
Prof. D.N. Rao and ors. Vs. State
Court: Orissa
Decided on: Jul-06-2001
Reported in: 2001CriLJ3739; 2001(II)OLR195
M. Papanna, J.1. This is an application for an anticipatory bail moved by the petitioners before this Court for invoking its jurisdiction Under Section 438 of the Code of Criminal Procedure.2. Facts of the case relevant for the purpose of its adjudication are delineated concisely hereunder :3. At Bhubaneswar there is an Institute known as Xavier Institute of Management (in short, 'the Institute'). It is a Centre for Development Research and Training (in short, the 'CENDERET). One Miss. Bharati Ray (in short, 'the victim') happens to be a Senior Programme Manager of the Institute. Petitioner No. 1, D. N. Rao (in short, 'Mr. Rao') acts as a co-ordinator of the Institute. Petitioner No. 2 Mrs. Swapna Harison is his Secreta'ry whereas petitioner No. 3, Dr. Latha Rabinderan is the Professor of the said Institute. The victim alleges a series of incidents of sexual harassment and misbehaviour meted out to her by Mr. Rao, He addresses her always openly as well as in official discussions as 'yo...
South Eastern Coal Fields Limited Vs. State of Orissa
Court: Orissa
Decided on: Jul-05-2001
Reported in: [2001]124STC606(Orissa)
R.K. Patra, J.1. The short question that arises for consideration in this revision under Section 24(1) of the Orissa Sales Tax Act, 1947 is whether the first appellate authority has power to receive 'C' declaration forms in appeal and grant relief.2. The petitioner is a Government of India concern having certificate of registration bearing No. SA-III-C-561. It carries on business in coal in course of inter-State sale, The Sales Tax Officer, Sambalpur-III Circle, Jharsuguda, issued notice to it under Rule 12(5) of the Central Sales Tax (Orissa) Rules, 1957 for production of accounts relating to the year 1976-77 on November 1, 1977. The petitioner applied for adjournment on the date fixed which was allowed. Subsequently, it took further adjournments and it was specifically informed to produce the accounts with all supporting documents on October 22, 1979 failing which assessment was to be completed ex parte. Although further opportunity was given to it to produce the accounts with suppor...
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