Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17 income tax authotities Court: orissa Page 13 of about 164 results (0.127 seconds)

Debiprasad Padhi and anr. Vs. State

Court : Orissa

Reported in : 1982CriLJ2214

..... without verifying original documents. by 27th july, 1979 i had no origtnal documents of the firm with me except the copy of the income-tax return which ramachandra choudhury had taken it for preparation of the income-tax return for subsequent year 1 or 2 days prior to 27-7-1979.the evidence of p. w. 3 would undoubtedly show that ..... that niranjan left a pair of shoes but in fact the deceased left chappals which the accused have not disputed.we are constrained to observe that even the innocuous acts of the appellant debiprasad had been painted in suspicious colours. if english grammar required that past tense would be used because the deceased had gone to the house of ..... as to not to leave any reasonable ground for a conclusion consistent with the innocence of the accused and it must be such that within al human probability, the act must have been done by the accused and no one else. circumstantial evidence must be such that it cannot be explained on any other reasonable hypothesis except the .....

Raghunath Misra Vs. Kishore Chandra Deo Bhanj and ors.

Court : Orissa

Reported in : AIR1958Ori260

..... behalf.section 49 refers to the budget and says that every grama panchayat shall prepare and lay before the annual meeting of the grama sabha a budget estimate of its income and expenditure for the year commencing on the first day of april next following. under section 98, the district magistrate shall also have the power in respect of ..... constitution of a grama fund for every grama sabha and to the credit of the said fund shall be paid all the proceeds of any tax, toll, etc.; fines imposed and rea-lised under the act etc.; such portion of the rent or other proceeds of government property as the provincial government may direct to be placed to the credit ..... places the burden of proving that the result of the election has been materially affected on the petitioner who impugns the validity of the election, though under the english act (ballot act, 1872, section 13), the burden is upon the respondent to show the negative, i.e., that the result of the election has not been affected. in the case .....

Arun Kumar Nayak. Vs. Urmila Jena @ Urmila Nayak.

Court : Orissa

..... petitioner and o.p.w.2 were arrested. petitioner having no source of income to maintain herself and her son who was reading in class-iii whereas the petitioner's had income of rs.7,000/- per month from salary and rs.50,000/- per annum from agricultural land, application for maintenance was filed.3. in his written statement petitioner ..... 'wife' refers only to legally married wife. if either party has a spouse living at the time of marriage, marriage is invalid and void under the hindu marriage act. marriage of a woman with a man already having spouse living as per hindu rites is a complete nullity. in this context decisions in savitaben somabhai bhatiya vrs.- state ..... the proposition of law that a wife claiming maintenance under section 125 of the cr.p.c. has to be a legally married wife and that the hindu marriage act does not recognize a second marriage during subsistence of previous marriage. however, in the present case, it is observed that the petitioner in his written statement did not .....

industrial Development Corporation Orissa Limited and anr. Vs. Regiona ...

Court : Orissa

Reported in : [2002]112CompCas527(Orissa); [2002(92)FLR945]; 2001(II)OLR593

..... holding company can be construed as a defaulter in terms of section 8f(3)(x) of the e.p.f. act read with certificate proceeding rules, 1989 and rule 26(1)(3) of the schedule of income tax rules, 1961.8. in order to properly appreciate the position, some relevant provisions of the employees' provident funds and miscellaneous ..... defaulter by opp. party no. 1 under section 8f(3)(x) of the e.p.f. act read with certificate proceeding rules, 1989 and rule 26(1)(iii) of the schedule of income tax rule, 1961. section 22 of the act does not provide any blanket exemption to the company from all its liabilities like the provident fund.7. ..... provisions act, 1952 may be considered. section 5 of the act empowers the central government to frame the employees' provident funds scheme for establishment .....

Bishnu Priya Dei and anr. Vs. Brusabhanu Mohapatra and ors.

Court : Orissa

Reported in : AIR1976Ori163

..... self-acquisition of the property and exclusive possession thereof, the advancement of the sale price of rs. 7,500/- on 26-3-50 for house hold expenses end income-tax purpose and the like. 7(a). it appears from the recitals of the sale deed that defendant no. 1 has also taken some documents from plaintiff no. 1 ..... setting aside ext. b is bound to fail, the same not having been instituted within the prescribed period of limitation.....'article 91 of the first schedule of thelimitation act of 1908 reads thus :--'to cancel or set aside an instrument not otherwiseprovided for.three years.when the facts entitl-ing the plaintiff to have the instrumentcancelled or ..... set aside become known to him.'the learned single judge is absolutely correct in holding that to the suit as framed, article 91 of the old limitation act is applicable. the limitation actually ran either from the date of thetransaction or from the date of knowledge which in this case is contemporaneous.the allahabad decision referred .....

State Vs. Pareswar Ghasi

Court : Orissa

Reported in : AIR1968Ori20; 33(1967)CLT1193; 1968CriLJ201

..... they did not produce money-lending and paddy-lending certificates. we have come across many rich persons not obtaining money-lending or paddy-lending certificates to avoid payment of income-tax. p. ws. 1 and 6 come from an ex-state area. there money-lending and paddy-lending can easily be carried on without detriment to the business even ..... or by any person (other than a magistrate) who is authorized by a magistrate in this behalf. the word 'investigate' used in section 157 of the evidence act is not to be understood in the narrow sense in which the word is used in the criminal procedure code. it must carry its ordinary dictionary meaning in the sense of ..... used for corroboration of the evidence of p. w. 1. mr. murty adopted the same line of reasoning. this contention requires careful examination.11. section 157, evidence act run thus --'in order to corroborate the testimony of a witness, any former statement made by such witness relating to the same fact, at or about the time when the .....

Radhi Bewa and anr. Vs. Bhagwan Sahu and ors.

Court : Orissa

Reported in : AIR1951Ori378

..... the eyes of a great lawyer like sir george rankin may throw some light on the discussion. his lordship in the case of 'kalyanji vithaldas v. commissioner of income-tax, bengal'. 64 ind app 28 at p. 37, observed:'does then the existence of a wife, or of a wife and daughter, make it ..... , in the matter of a. i. r. (28) 1941 p. c 72, to be inapplicable to agricultural lands. thereupon the orissa legislature passed an act in 1944 (orissa act v of 1944), extending the act to agriculture lands in orissa and giving retrospective effect to the same. before the division bench it was contended, relying on the word 'always' in section 2 ..... at least the transactions and partitions between 1937 and 1951, of families who have pre-act widows, if not transactions prior to the act, except probably to the limited extent of transactions relating to agricultural lands between 1937 and 1944, vide schedule of orissa act v of 1944. it will have the unfortunate effect of disturbing the domestic equilibrium of .....

M/S.Bharat Petroleum Corpn.Ltd. Rep. by Manager Fi Vs. the Sales Tax O ...

Court : Orissa

..... ms, hsd, lpg (domestic and commercial) and sko (domestic and commercial) among other petroleum products. it is a registered dealer under the central sales tax act, 1956 (for short, cst act ). paradeep is a lighterage point for berthing of high capacity vessels received from other countries bringing in superior kerosene oil (sko) and high speed diesel ( ..... of making assessment on change of opinion . under direct or indirect tax. it means, in respect of a particular income/transaction if the assessing officer after application of mind, takes a view that the particular goods or income is not liable to tax and completed the assessment, reopening of said assessment is not permissible by ..... mere change of opinion of the assessing officer to levy tax on such goods or income.18. the hon ble supreme court in the case of binani industries ltd. vs. asst. commissioner of commercial taxes, [2007]. 6 vst 78.(sc), held that reopening of assessment is not permissible by .....

Coal Mines Officers Association, Rep. by Sri Umaka Vs. Chairman-cum-m. ...

Court : Orissa

..... by claiming grant of up-keep allowance.10. it is further submitted by mr. ray that as per section 192 of the i.t. act, it is the liability of the employer to recover income tax from the monthly salary of the employees and deposit the same in time with the central government. this is a statutory obligation and failure to ..... juncture, it is necessary to extract here the relevant portion of section 192 of the act: 192.(1) any person responsible for paying any income chargable under the head salaries . shall, at the time of payment, deduct income-tax on the amount payable at the average of income tax computed on the basis of the [rates in force]. for the financial year in ..... it is further necessary to extract the relevant portion of section 197 of the act: 197. certificate for deduction at lower rate (1) subject to rules made under sub-section (2a), where, in the case of any income of any person or sum payable to any person, income-tax is required to be deducted at the time of credit or, as the .....

Dhirendranath Das Vs. State of Orissa

Court : Orissa

Reported in : AIR1958Ori96

..... union of india, (s) air 1957 sc 397 (h), where it was held that section 5 (a) of the income-tax act, giving unlimited discretion to the commissioner of income-tax to transfer a case from one income-tax officer to another, was not unconstitutional because the power was guided and controlled by the purpose which was sought to be achieved ..... in air 1954 sc 545 (b), which was rejected by their lordships of the supreme court. in that case under the provisions of the income-tax act which would normally apply to all tax-evaders there was a right of appeal, second appeal, and revision, but where the case of an evader was dealt with under the ..... a commission was a good substitute for the rights of appeal, second appeal, and revision conferred by the income-tax act inasmuch as the members of the commission were as good a tribunal as the totality of persons comprising the income-tax officer, the appellate assistant commissioner, and the appellate tribunal. their lordships of the supreme court, however, .....