Orissa Court February 1955 Judgments
Ramchandra Mardaraj Vs. Commr. of Income-tax
Court: Orissa
Decided on: Feb-28-1955
Reported in: AIR1955Ori106; 21(1955)CLT555
Misra, J.1. This is a reference under Section 66(1), Income-tax Actby the Income-tax Appellate Tribunal, MadrasBench 'B', at the instance of the assessee, the RajaBahadur of Khallikote. The question referred tous is as follows :'Whether the reassessment of the income for the assessment year 1939-40 by invoking the provisions of Section 34 was correct.' 2. The assessee is the zamindar of Khallikote and derive his income, among other sources, from forests. For the assessment year 1939-40, the income-tax officer made an assessment under Section 23(3); the accounting year for the relevant period endedon 31-3-39. In the original assessment under Section 23 (3) of the Act, the Income-tax Officer did not take the income from forests into account as till then the revenue authorities were under the impression that such income was agricultural income and as such was not assessable to income-tax. On 17-4-1941, the Patna High Court held in the case of-- 'the Province of Bihar v. Pratap Udai Nath S...
Tag this Judgment!Sri Ramchandra Mardaraj Deo Vs. Commissioner of Income-tax, Bihar and ...
Court: Orissa
Decided on: Feb-28-1955
Reported in: [1955]28ITR136(Orissa)
MISHRA, J. - This is a reference under section 66(1) of the Indian Income-tax Act by the Income-tax Appellate Tribunal, Madras Bench B, at the instance of the assessee, the Raja Bahadur of Khallikote. The question referred to us is as follows :- 'Whether the reassessment of the income for the assessment year 1939-40 by invoking the provisions of section 34 was correct'.2. The assessee is the zamindar of Khallikote, and derives his income, among other sources, from forests. For the assessment year 1939-40, the Income-tax Officer made an assessment under section 23(3), the accounting year for the relevant period ended on 31st March, 1939. In the original assessment under section 23(3) of the Act, the Income-tax Officer did not take the income from forests into account as till then the revenue authorities were under the impression that such income was agricultural income and as such was not assessable to income-tax. On the 17th of April, 1941, the Patna High Court held in the case of Prov...
Tag this Judgment!Ramachandra Mardaraj Deo Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Feb-25-1955
Reported in: AIR1955Ori116; [1955]27ITR667(Orissa)
Misra, J. 1. This is a reference by the Income-tax AppellateTribunal, Madras Bench 'B', under Section 66(1), IndianIncome-tax Act. The question of law that has beenreferred to this Court for decision is as follows; 'Whether the assesses is entitled to earned incomerelief under Section 2(6-AA) for the five assessmentyears 1946-47 to 1950-51 on his income fromother sources.' The assessee is the Raja Bahadur of Khallikote who owned three estates, Khallikote, Athgarh and Biridi. A part of his income consisted, of income from forestry, interest on arrear rents, fisheries, and royalties from quarries etc. This part of the income being non-agricultural in character was assessable to income-tax as income from other sources. The assessee, however, contended that he was entitled to relief by way of earned income under Section 15-A of the Act as part of his income from forestry, fisheries,royalties etc., constitutes earned income within the meaning of Section 2(6AA) of the Act. The appellate Assi...
Tag this Judgment!P. Raghunadha Rao Vs. the State of Orissa and anr.
Court: Orissa
Decided on: Feb-25-1955
Reported in: AIR1955Ori113
Panigrahi, C.J.1. The petitioner was an applicant for a post in the Orissa Administrative Service and was examined by the Orissa Public Service Commission in various subjects, but was disqualified on the ground that he failed to pass the language test in Oriya upto the Middle Standard. The question raised in this application is whether the action of the Public Service Commission in eliminating the petitioner from the list of eligible candidates is unconstitutional. The petitioner also challenges the validity of the composition of the Service Commission itself and prays for the issue of a writ directing the Commission to include his name in the list of candidates sent up to Government for selection to the Orissa Administrative Service, or, in the alternative, to declare the composition of the Commission as unconstitutional.2. It is said on behalf of the State that the applicant was not qualified under the rules prescribed for recruitment to the Orissa AdministrativeService as he did not...
Tag this Judgment!Ahmed and ors. Vs. the State of Orissa and ors.
Court: Orissa
Decided on: Feb-23-1955
Reported in: AIR1955Ori184
Panigrahi, C. J.1. This is an application under Article 226 of the Constitution of India praying for the issue of an appropriate Writ directing tile Government of Orissa to forbear from enforcing the provisions of the Orissa Hides, Skins, Horns and Bones Control and Distribution Order, 1951 and for a declaration that the said Order and the Notifications issued thereunder are ultra vires. Petitioner 1 is a merchant at Khariar Road dealing in hides, skins horns & bones. These are collected from the adjoining areas in the State of Madhya Pradesh and also from the Nawapara Sub-division of Kalahandi district. The petitioner exports these articles outside the State and has got a large establishment to attend to the business. Petitioners 2 and 3 are his authorized agents who are in charge of the business.2. The State of Orissa took over a Tannery formerly owned by the Ruler of Bolangir and have been running it in partnership with one Yahid of Madras. On 9-11-1954 the petitioner wanted to expo...
Tag this Judgment!Chintamoni Sahu Vs. Cuttack Municipality
Court: Orissa
Decided on: Feb-22-1955
Reported in: AIR1955Ori175; 21(1955)CLT192
Panigrahi, C.J.1. The petitioner, a firm of businessmen, prays for the issue of a Writ of Prohibition against the opposite party, the Municipality of Cuttack, forbidding it from collecting certain license fetes levied under Section 290, Orissa Municipal Act 23 of 1950. The petitioner's firm carries on business on a wholesale basis in grains', chillies, tamarind and other commodities. By a Notification No. 224, dated 28-1-1953, the Chairman of the Cuttack Municipality called upon the wholesale dealers doing business within its limits to take out licenses for doing business in articles mentioned in the schedules attached to the Notification.The Notification prescribes different rates of fees for stocking or selling different varieties of commodities and a graded scale is prescribed for different quantities. The petitioner complains that the levy of the fees prescribed by the Municipality is out of all proportion to the services rendered by it, and is in fact a tax intended to augment the...
Tag this Judgment!Hari Jali and ors. Vs. State of Orissa and ors.
Court: Orissa
Decided on: Feb-21-1955
Reported in: AIR1956Ori20; 21(1955)CLT275
Mohapatra, J.1. These three petitions were heard together as involving similar questions of fact and identical questions of law and they will be disposed of by this judgment of ours.2. The petitioners in the three petitions are fishermen by profession and carry on business of sale of fish particularly from the Chilka Lake. O. J. C, Nos. 21 and 22 are in respect of different portions of Chilka Lake with their local names within the zamindary of the ex-proprietor of Pari-Kud (O. P. No. 2) & O. J. C. No. 23 is in respect to the portion of Chilka Lake locally known as Kandakhai Jana within the zamindary of O. P. Nos. 2 and 3, that is, Mt. Hoorjahan Begum alias Mahani Bibi and Mt. Jebunissa Bibi.These three petitions are under Article 226 of the Constitution questioning the legality of the notices served in the petitioners on 3-11-1953 under Section 5 (h), Orissa Estates Abolition Act, 1951 (Orissa Act 1 of 1952), hereinafter referred to as 'the Act', calling upon the petitioners to give up...
Tag this Judgment!Patny and Co. Vs. the Commr. of Income-tax
Court: Orissa
Decided on: Feb-06-1955
Reported in: [1955]28ITR414(Orissa)
P.V.B. Rao, J. 1. This is a reference made by the Income-tax Appellate Tribunal to the High Court under Section 66(1), Income-tax Act, on an application by the Commissioner. 2. The point that has been raised on this reference is whether on the facts and in the circumstances of the case as stated in the reference at page 3 of the printed paper-book, certain amounts received during the accounting year by the assesses as commission, from some of the parties for whom it was doing business, was income that accrued, arose or was received in British India. The assessment relates to the year 1945-48 before the State of Hyderabad was integrated with India and the assessee is a company doing commission business at Secunderabad. The facts on which the question arises are stated in para 4 of the statement of the case printed at page 2 of the paper book. 3. This matter came up for hearing before a Bench consisting of the then Chief Justice (B. Jagannadhadas J., now a Judge of the Supreme Court) and...
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