Court : Orissa
Decided on : Jan-19-1971
Reported in : [1972]29STC52(Orissa)
G.K. Misra, C.J. 1. The Assistant Sales Tax Officer, Jeypore, (opposite party No. 3) assessed the petitioner with sales tax by an order dated 22nd September, 1968, (annexure 'D') for the year 1965-66 in respect of the quantity of rice and wheat (controlled goods) sold by him. As the petitioner was an unregistered dealer, he was also assessed with penalty. The writ application has been filed to quash the assessment on the ground that the petitioner is not a dealer. The petitioner's case is that he distributed rice and paddy under an agreement, a sample copy of which is annexure 'A'. Annexure 'B' is the order issued by the District Magistrate, Koraput, on 6th August, 1965, to the petitioner appointing him as a retailer for sale of Government rice. A similar order was issued for sale of wheat. The petitioner's stand is that he was an agent of the Government in the matter of distribution, and supply of the controlled commodities, wheat and rice, which were in short supply. He takes the alt...
Tag this Judgment!Court : Orissa
Decided on : Apr-23-1971
Reported in : AIR1972Ori67
G.K. Misra, C.J. 1. The petitioner appeared in M.A. Examination in English in July, 1969. His roll number was 387. The marks obtained by him are indicated in the mark sheet (Annexrure 8). The mark sheet is extracted hereunder:'UTKAL UNIVERSITY Dated Bhubaneshwar, 2-12-1970. To, Trilochan Mahakul. The following marks were awarded to him at the M.A. in English (whole) Examination of July, 1969. Roll No. 387Subjects Marks awardedMaximum Marks.EnglishPaper I42100 Paper II42100 Paper III45100 Paper IV37100 Paper V46100 Paper VI45100 Pacer VII0100 Paper VIII32100Total 289800In the first six papers he secured 257 marks out of 600. His case is that while answering the 7th and the 8th paper he felt that he would not do well and would not get a second class which is obtained if 48 per cent. marks is secured. Accordingly, he scored all the answers in the 7thand the 8th paper. But the university authorities illegally awarded him 32 marks in the 8th paper as a result of which he was shown to nave ...
Tag this Judgment!Court : Orissa
Decided on : Jun-21-1971
Reported in : AIR1972Ori40
R.N. Misra, J. 1. One Mr. T. P. Yeoman obtained a mining lease for coal of about 1300 acres located in the District of Sambalpur. valid for a period of thirty years with effect from October 1. 1917 from the Secretary of State for India in Council. This came to be known as the Ib. River Colliery. On 22-2-1920, Mr. Yeoman transferred a part of the lease-hold in favour of one Mr. M. H. Dutta and on June, 7. 1920 by an agreement between the Secretary of State for India in Council and Mr. Dutta the transfer was duly recognised. On August 21. 1931, the Hindu undivided family of Raisaheb Chandanmull Karnani carrying on business under the firm name and style of M/s. Chandanmull Indrakumar purchased the leasehold interest of Mr. Dutta in a court sale held by the High Court of Calcutta. On December 27. 1934, the Secretary of State for India in Council accepted M/s. Chandanmull Indrakumar as the transferee of the lease-hold interest (Annexure-C). Raisaheb Chandanmull Karnani died on February 2. 1...
Tag this Judgment!Court : Orissa
Decided on : Aug-19-1971
Reported in : 37(1971)CLT897; [1971]28STC652(Orissa)
G.K. Misra, C.J. 1. Opposite party No. 2 was assessed to sales tax. It preferred appeals against the orders of assessment before the Commissioner of Sales Tax. The appeals were dismissed. Second appeals were preferred before the Sales Tax Tribunal. During the pendency of the second appeals the Tribunal granted an interim stay on 30th March, 1970. The writ application was filed on 2nd April, 1970, challenging the jurisdiction of the Tribunal to grant stay during the pendency of the second appeal.2. The only point for consideration is whether the Tribunal has the power to grant stay.3. By the Orissa Sales Tax (Amendment) Act, 1954 (Orissa Act 1 of 1955) (hereinafter to be referred to as the 1955 Act), a Sales Tax Tribunal was constituted. Section 3-B dealt with the constitution of the Tribunal and its powers and functions. By Section 9 of that Act, Section 23(3) of the Orissa Sales Tax Act, 1947 (Orissa Act 14 of 1947) (hereinafter to be referred to as the 1947 Act) was substituted. In S...
Tag this Judgment!Court : Orissa
Decided on : Aug-25-1971
Reported in : [1972]84ITR351(Orissa)
G.K. Misra, C.J.1. The following question has been referred by the Income-tax Appellate Tribunal (hereinafter to be referred to as 'the Tribunal') under Section 66(1) of the Indian Income-tax Act, 1922 (11 of 1922) (hereinafter to be referred to as 'the Act'):'Whether, on the facts and circumstances of the case, the inclusion of the amount of sales tax debited by the assessee to the purchase account and in view of the admission made by the assessee regarding the true nature of the sum of Rs. 18,592, the Tribunal was justified in not considering the amounts as part of the sale proceeds ?'2. The question has not been properly expressed to bring out the controversy in issue as would be indicated hereafter.3. Facts have been very clearly put in the statement of the case drawn up by the Tribunal. They may be stated in short.4. The assessee is an individual and during the relevant period was an unregistered dealer. The assessment year is 1959-60, for the accounting year ending with March 31,...
Tag this Judgment!Court : Orissa
Decided on : Aug-31-1971
Reported in : AIR1972Ori108; 37(1971)CLT1012
G.K. Misra, C.J.1. The undisputed facts of the case may be stated in brief. By a notice (Annexure 'A') dated 1st March, 1969, the first meeting of the newly elected councillors of the Notified Area Council. Surada (hereinafter to be referred to as the Council) was held on 8th March, 1969 at 3 p. m. in the council office to hold the election of Chairman and Vice-Chairman from amongst the newly elected members. The Additional District Magistrate, Ganjam, Miss R. C. Amal, I. A. S. (opposite party No. 2) presided over the meeting being delegated with powers under Section 3 (16) of the Orissa Municipal Act, 1950 (hereinafter to be referred to as the Act). The President called for nomination for the office of Chairman, The petitioner and Opposite Party No. 1 were the only two contesting candidates. All the 12 members of the Council were present The two candidates did not vote. The remaining 10 members voted by secret ballot. Each of them got five votes. As there was equality of votes, on the...
Tag this Judgment!Court : Orissa
Decided on : Nov-19-1971
Reported in : AIR1973Ori33; 38(1972)CLT135
G.K. Misra, C.J.1. Publius Machir Das was working as a Missioner in Children's Special Service Mission, Orissa, on a pay of Rs. 293 per month which included his salary, clearness allowance, house-rent, children's allowance etc. His headquarters was at Baptist Church Lane, Berhampur, in the district of Ganjam. He had gone to Rourkela in the district of Sundargarh on tour on 10-10-1963. At about 11-30 a. m. that day while he was going on a cycle, a Mercedes Benz Truck O. R. O. 2022 came at a very high speed and tan over him by rash and negligent driving. He died instantaneously on the spot as a result of the accident. The vehicle had been insured with Oriental Fire & General Insurance Co., Branch Janpath, New Delhi (hereinafter to be referred to as the Company) (Opposite Party No. 3). The date of birth of the deceased was 13th April, 1905 and he was about 58 1/2 years old at the time of death. The ten claimants are the widow, sons and daughters of the deceased. An application for compens...
Tag this Judgment!Court : Orissa
Decided on : Nov-29-1971
Reported in : AIR1972Ori188
Ray, J. 1. This is an application by some of the villagers of Ampore for quashing the order dated 5-1-70 of the Endowments Commissioner appointing O. P. No. 1 as the interim, trustee in respect of the religious institution known as Ampore Muth. This order of the Endowments Commissioner is appended to the application as Annexure 3.2. The Muth is a public institution. It has four deities installed within its precincts. Vast landed properties have been endowed for their seba-puja and other purposes connected with the institution. One Adhikari Rama Krushna Das is the recorded Marfatdar in respect of it. The said Marfatdar alienated the endowed properties by executing two SebaSamarpan Patras. one in 1929 and the other in 1930, both in favour of one Parameswar Das. The villagers challenged these alienations in T. S. No. 18 of 1942 and succeeded in getting a judicial declaration that those alienations were invalid. He again executed two Seba-Samarpan Patras in favour of O. P. No. 1. one on 17...
Tag this Judgment!Court : Orissa
Decided on : Dec-07-1971
Reported in : AIR1972Ori265
G.K. Misra, C.J.1. The petitioner and the opposite party contested for the Sarpanchship of Tileswar Grama Panchayat. The election took place on 2-6-1970. The petitioner's case is that the results were published on 11-6-1970 and he was declared to be duly elected. The petitioner secured 1157 votes while the opposite party secured 1126 votes. There was thus a difference of 31 votes. The opposite party filed an application for inspection and recounting of the rejected ballot papers. The Munsif, Boudh allowed the opposite party's application and directed inspection and recounting of the rejected ballot papers. It is against this order dated 4-1-1971 that this writ application has been filed under Articles 226 and 227 of the Constitution.2. Mr. Patnaik for the petitioner contends that the opposite party did not plead the necessary material facts justifying the prayer for inspection and recounting. He refers to paragraph 10 of the election petition which runs thus:--'That about 100 valid vot...
Tag this Judgment!Court : Orissa
Decided on : Dec-20-1971
Reported in : AIR1972Ori119
Patra, J.1. This is an appeal against an order of the First Additional Subordinate Judge. Cuttack setting aside an order of the Munsif. Jaipur dismissing an application under Section 47 of the C. P. C. (hereinafter referred to as the Code) filed by the judgment-debtors. The facts of the case may be set down in chronological order as follows:4- 5-1950-Suit tiled by the appellants for possession was dismissed by the Munsif.11-12-1951-Appellate Court set aside the judgment of the trial Court and decreed the suit with costs.10- 4-1954-First Execution Case No. 158 of 1954 filed by the decree holder for recovery of possession and costs.27-11-1956-Second Appeal filed by the judgment debtor respondents dismissed by the High Court.28- 2-1958-Second Execution Case No. 72 of 1958 filed. 5- 4-1958-Execution Case (No. 72/58) dismissed.25-12-1960-Judgment debtor No. 7 on his behalf and on behalf of all judgment debtors is alleged to have paid Rs. 5/- to the decree-holder towards the decree.14- 8-196...
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