Court : Orissa
Reported in : AIR1949Ori60; [1949]17ITR256(Orissa)
NARASIMHAM, J. - The questions referred to us for opinion by the Income-tax Appellate Tribunal, Calcutta Branch, Patna, are as follows :-(1) Whether, in the circumstances of the case and on the findings of the Tribunal, the income, profits or gains in question or any part thereof accrued or arose within an Indian State and, if so, whether such income, profits or gains were received or deemed to have been received in or were brought into British India ?(2) Whether Section 42(3) of the Income-tax Act is applicable to the facts of the case The assessees headquarters is at Cuttack and he has been assessed to income-tax for the year 1943-44 in respect of his dealings in (a) nux vomica and (b) hides, horns, bones etc., which were gathered by him from several Orissa States and sold at several places in British India through his commission agents known as arhatias. The cash realised by these arhatias from the sales of the aforesaid products were all remitted to the head office at Cuttack. The ...
Tag this Judgment!Court : Orissa
Reported in : AIR1950Ori125
Narasimham, J.1. These six revision petitions are against the order of the District Munsif of Aaka rejecting six execution petitions Nos.269, 271, 272, 273, 276 and 277 of 1944 on the ground that they were barred by limitation. The revision petitions were first heard by my Lord the Chief Justice sitting singly and he was pleased to refer to a larger Bench in view of the doubt entertained by him regarding the correctness of two Division Bench decisions of the Patna High Court reported in Banwari Narain v. Ramhari Narain, A. I. R (29) 1942 pat. 335: (197 I. C. 217) and Mohammad Sadique Mian v. Mdkabir Sao, A. I. E. (29) 1942 Pat. 410 : (21 Pat. 866).2. The material facts which are not in dispute are as follows: Execution petn. no. 269 of 44 arose out of a Small Oause Court suit which was disposed of on 1st August 1944 and the remaining five execution petitions arose out of Small Cause Court suits which were disposed of on 8th August 1941. In all those suits, the decrees were actually dra...
Tag this Judgment!Court : Orissa
Reported in : (2008)106CALLT192(NULL)
A.K. Ganguly, C.J.1. This batch of Writ Petitions were heard together as common questions of facts and law are involved and these different Writ Petitions were filed in respect of different assessment years by the Petitioner.2. The Petitioner claims to be a non-Banking Finance Company licensed by the Reserve Bank of India to carry on business in leasing as well as hire purchase, inter alia, of plant, machinery and other equipments.3. On or about. 31st July, 1995 a tripartite agreement was entered between the Petitioner company, and M/s. Indian Metals and Ferro Alloys Limited (IMFA) and M/s. Isgee John Thompson CUT'). Under the said agreement IMFA was referred to as the 'user', IJT was referred to as 'supplier I contractor' and the Petitioner as the 'purchaser'.4. IMFA wanted to instal a 90 Ton Per Hour (TPH) Spreader Stoker Water Tube Boiler at its Choudwar Power Plant of M/s. Indian Charge Chrome Ltd. (ICCL), which is a sister concern of IMFA. For in...
Tag this Judgment!Court : Orissa
Reported in : 105(2008)CLT442; (2008)15VST587(Orissa)
I. Mahanty, J.1. The Petitioner is Government of Orissa Undertaking incorporated under the Companies Act and is engaged, inter alia, in the business of generation of power and for such purpose, it has established Thermal Power Plants for operation and maintenance of the same within the State of Orissa.2. The Petitioner-Company applied for registration as a dealer both under the O.S.T, Act and the C.S.T. Act to the Sales Tax Officer, Bhubaneswar-II Circle, Bhubaneswar and was granted with C.S.T. registration Certificate on 17.3.1987 under Section 7(2) of the C.S.T. Act and the following endorsement was made on the registration certificate granted to the Petitioner under the C.S.T. Act and 'all machineries and equipments associated with construction operation and maintenance of large Thermal Power Station, Pumps, Compressors, earth moving Machineries, Turbine generators, Transformers, Switch gears and Laboratory equipments'.3. After the aforesaid certificate was granted to the Petitioner...
Tag this Judgment!Court : Orissa
Reported in : 2008(II)OLR891
I.M. Quddusi, J.1. By means of this writ petition, the petitioner has questioned the jurisdiction of the State Government in appointing a Commission of Inquiry under the Commission of Inquiry Act, 1952 to enquire into the affairs of the Orissa Legislative Assembly and to quash the order dated 10.1.2007 passed by the Commission of Enquiry by which it has ordered that the point of jurisdiction raised by the petitioner shall be decided in its final, report.The brief facts of the case are that the petitioner, namely, Sri Sarat Kumar Kar, who was a legislator for few terms, was elected as the Speaker of the 12th Assembly. During his tenure, some appointments in the Assembly Secretariat and purchase of computers were made. There were statutory rules for appointment of staff. As Speaker of the 12th Assembly, the petitioner appointed a Selection Committee as per rules which made the appointments.2. The Hon'ble Speaker of the 13th Assembly being aware of the adverse media publicity and to get t...
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