Court : Orissa
Decided on : May-02-1973
Reported in : [1974]34STC501(Orissa)
..... march, 1961. suppression of transaction on 24th november, 1960, to the tune of 200 bags of paddy was found whereafter action was taken under section 12(8) of the act. for the aforesaid four quarters, the assessments were reopened and accounts having been discarded, suppressions were estimated.the first appellate authority upheld the assessments whereupon ..... , 1960, which comes within the quarter ending 31st december, 1960, earlier assessment of that quarter could be reopened and a fresh assessment made under section 12(8) of the act. in regard to the other three quarters, there was no justification for reassessment. this exactly is what the tribunal stated:'as i find, the ..... accounts cannot be rejected for one quarter and be accepted for the remaining 3 quarters.on the other hand, the assessee's counsel contends that section 12(8) of the act authorises reopening of the assessment for the period during which there is escapement or under-assessment. there is no reason as to why, counsel .....
Tag this Judgment!Court : Orissa
Decided on : May-07-1973
Reported in : AIR1974Ori37
..... of rent in kind to fair and equitable rent. on the other hand it is possible that the matter may be covered by section 15 of the act. the first part of sub-section (9) of section 4 limits the liability of the raiyats in the matter of payment of rent to the landlord. when there is a dispute regarding ..... ground, therefore, is overruled.4. in the writ applications as framed and in the arguments as advanced by counsel for the petitioners, the provision of section 4 f9) of the act has been impugned as being violative of article 14 of the constitution. this contention has two facets:--(1) the provision discriminates between landlords receiving rent in cash ..... disposal of writ proceedings provide to the contrary -- applies. in these cases, two common questions have been raised for adjudication:--(i) ultra vires character of section 4 (9) of the act, and(ii) unworkability thereofonce the code applies. rules 1 and 3 of order 1 would be applicable and several common questions of law and fact relating .....
Tag this Judgment!Court : Orissa
Decided on : May-07-1973
Reported in : [1973]32STC487(Orissa)
..... whether to satisfy the definition of 'dealer', the profit-motive in the activity is essential. in the aforementioned decision, the supreme court were interpreting section 2(g) of the madras act defining the expression 'dealer' and in that context held that even in the absence of a profit-motive an activity by a society of supplying ..... forest officer to the railway administration, we have now to examine whether the divisional forest officer was a 'dealer'.'dealer' has been defined in section 2(b) of the central act to mean, any person who carries on the business of buying or selling goods and includes a government which carries on such business.if the ..... forest officer of balliguda were held to be dealers carrying on business of buying and selling sleepers. assessments were made under the orissa sales tax act (hereinafter called the orissa act) in respect of the intra-state sales between the contractors on the one side and the respective forest officers on the other, treating the contractors .....
Tag this Judgment!Court : Orissa
Decided on : Jun-01-1973
Reported in : [1974]33STC430(Orissa)
..... assessee is a registered dealer dealing in electrical goods, automobile parts, wireless sets, furniture, etc. for the year 1966-67, it was assessed under section 12(2) of the act. while the assessing officer was dealing with the assessment of another dealer, on cross verification, a suppression of purchase in the assessee's account was noticed ..... detected?' and the member, sales tax tribunal, has referred the two questions already extracted above to this court.3. the original assessment completed under section 12(2) of the act on 24th june, 1968, was not on the record. during argument, the asses-see's counsel provided us with copies thereof with the consent ..... prescribed manner' the learned judges of the supreme court have said:. in our opinion, the phrase 'in the prescribed manner' occurring in section 8(4) of the act (central sales tax act) only confers power on the rule-making authority to prescribe a rule stating what particulars are to be mentioned in the prescribed form, the .....
Tag this Judgment!Court : Orissa
Decided on : Jul-13-1973
Reported in : 1974CriLJ70
..... apologetic and throughout took the stand of obstinate defiance. we are not satisfied about his apology, nor do we find that it is a bona fide one. section 12(1) of the act has, therefore, no application. as pointed out by the learned judges of the supreme court in air 1972 sc 1107 : 1972 cri lj 754 (mulkh raj ..... sincere and unqualified apology for his mistaken views on facts and law and implore that this opposite party may be discharged on this bona fide apology.section 12(1) of the act provides that an accused may be discharged or punishment awarded may be remitted on apology being made to the satisfaction of the court. the explanation under ..... side, are liable for contempt.23. the hon'ble judges, presiding over the full bench may also be liable for contempt as specifically provided in section 16 of the contempt of courts act, 1971, particularly when they discharged their judicial functions with pre-conceived and pre-judged notion on the controversial aspects involved in the said lis, thus, .....
Tag this Judgment!Court : Orissa
Decided on : Aug-03-1973
Reported in : 39(1973)CLT1025; [1974]33STC316(Orissa)
..... of the petitioner-firm he was resisted. a proceeding was initiated against the petitioner for cancellation of the registration on the allegation that the provisions of section 8(2) of the act and rule 17(f) made thereunder had been violated. reliance was placed in support of the allegation of opposite party no. 4 on a statement ..... 1957] 8 s.t.c. 741. we conclude by holding that resistance against seizure which is not authorised cannot be taken to be a breach under section 8(1)(b) of the act read with rule 17 of the rules. once the finding is that opposite party no. 4 was trying to seize the records without authority of law ..... from the indian oil corporation and has been registered as a wholesale distributor under the orissa motor spirit (taxation on sales) act, 1946 (hereinafter referred to as the act). a certificate of registration under section 7 of the act had been granted to it. on 16th june, 1970, an assistant commercial tax officer attached to the intelligence wing at berhampur .....
Tag this Judgment!Court : Orissa
Decided on : Aug-07-1973
Reported in : [1974]33STC356(Orissa)
..... by the agent to himself does not constitute a sale.we shall examine these two points now.6. point no. 1: 'dealer' has been defined in section 2(c) of the act to mean:. any person who carries on the business of purchasing or sellingor supplying goods in orissa, whether for commission, remuneration or otherwise, and includes a ..... paying the sales tax collected to you.the stand of the petitioner was ultimately rejected and assessments for the three years as already indicated were completed under section 12(5) of the act. the petitioner impugns the assessments on the following counts:(i) the transfer of the stocks by the agent to himself does not constitute sale.(ii) the ..... ) the petitioner being a non-resident principal, the sales tax officer has no jurisdiction to make the assessments.(iv) in the absence of delegation under section 12(5) of the act, the notice of the sales tax officer is bad in law.3. the opposite parties in their counter-affidavit have pleaded that one sri chandak happens .....
Tag this Judgment!Court : Orissa
Decided on : Sep-03-1973
Reported in : AIR1974Ori162
..... deed. the argument of the learned counsel for the appellants that rule 5 of bamra rules applied cannot be accepted. section 54 of the transfer of property act provides that sale in the case of tangible immovable property, of avalue less -than one hundred rupees can be made either by a registered instrument ..... such property by sale. the manner provided for transfer of such property by sale 'obyiously refers to the manner for effecting a sale as provided by section 54 of transfer of property act and not to rule 5 of bamra revenue rules, which provides that all sales irrespective of the valuation of the property conveyed shall be by registered ..... . on the question of title, the lower appellate court has proceeded under a confusion as to the correct law to be applied. in saying that section 118 of the transfer of property act does not apply, he is obyiously wrong. it appears from the report on the administration of bamra state for the year 1944-45 which has been .....
Tag this Judgment!Court : Orissa
Decided on : Oct-22-1973
Reported in : AIR1974Ori52
..... . but there the area of opinion ceases, x x x' in air 1950 fc 59 (lakhi naravan das v. province of bihar) their lordships examined section 88 of the government of india act, 1935. that section, so far as relevant, is as follows: '88(1) if at any time when the legislature of a province is not in session the governor is ..... good government of british india or any dart thereof xx xx'section 72 of the government of india act, 1919 and section 72 of the government of india act, 1935 are almost similar. their lordships referred to air 1931 k c. 111 and said that it was plainly right. they observed ..... , this was not in any way incumbent on him as a matter of law.in air 1945 p. c. 48 (emperor v. benoarilal sarma) section 72 of the government of india act, 1935 came in for consideration section 72, so far as relevant, runs thus: '72. the governor-general may, in cases of emergency, make and promulgate ordinances for the peace and .....
Tag this Judgment!Court : Orissa
Decided on : Nov-28-1973
Reported in : AIR1974Ori89; 40(1974)CLT1
..... the physical comfort of the plaintiff, though it is not injurious to his health.35. injunction to restrain disturbance.-- subject to the provisions of the specific relief act, 1877, sections 52 to 57 (both inclusive), an injunction may be granted to restrain the disturbance of an easement-- (a) if the easement is actually disturbed--when compensation ..... of enforcing, the court, may, in its discretion, grant an injunction, to prevent the breach complained of, and also to compel performance of the requisite acts.section 56 prescribes as to when an injunction is to be refused. an injunction cannot be granted--x x x x(k) where the applicant has no personal ..... proceeding. the order of the executive officer directing dismantling of the unauthorised constructions was questioned under article 226 of the constitution on the ground that section 344 of the act authorising such demolition is hit by article 14 of the constitution and that a suit lies in the civil court for such relief.the correctness .....
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