Court : Orissa
Reported in : AIR1959Ori185; [1959]36ITR94(Orissa)
..... department to apportion the said contribution between the agricultural income and the non-agricultural income, i am of opinion that the petitioner-assessee can claim a rebate on the ..... of section 6(1), the assessee might be getting a double advantage not under the agricultural income tax act but when he is being assessed on his non-agricultural income under some other statute'.in the case of rajendra narayan bhanja deo v. commissioner of income tax, b. & o. air 1929 pat 449, a full bench of patna high ..... is not entitled to apportion that charity paid to an approved institution between the agricultural income and the non-agricultural income.according to his statement in the affidavit he has not claimed any exemption on this amount of rs. 10,000/- under the agricultural income tax act. as i find, that there is no authority on the part of the .....
Tag this Judgment!Court : Orissa
Reported in : AIR1957Ori90; 22(1956)CLT429
..... by which some of the laws in force in the then province of orissa were applied to these orissa states with or without modifications. the orissa agricultural income-tax act 1947 (orissa act xxiv of 1947) was in force in the old province of orissa with effect from the 12th july 1947, but its extension to the former orissa ..... the last contention of mr. das it is necessary to state some more facts. in the orissa agricultural income-tax act 1947 as it originally stood the expression 'person' was defined in section 2(1) as follows: '(1) 'person' means any individual or association of individuals, owning ..... be for those areas, either by applying the laws in force in the old province of orissa or otherwise. hence it must be held that the orissa agricultural income-tax act was validly applied throughout the former orissa states by the government of orissa, finance department, notification no 5012-f dated 1st april 1949. 7. to appreciate .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori283; 19(1953)CLT76
..... without prejudice.it has also been brought to our notice that by a recent amendment of the orissa agricultural income-tax act, that is, orissa act 1 of 1950, a new section, 41 (a), has been inserted in the original act, sub-section (1) of which runs as follows: 'all particulars contained in any statement made, return ..... nearly three lakhs.but at the time of the actual assessment by the agricultural income-tax officer, he claimed, a deduction in respect of about rs. 87,000/- under section 8, agricultural income-tax act on the ground that he held certain of the properties whose income had been included in the return as trustee for the deity lord ..... this is an application under section 29 (3), orissa agricultural income-tax act for a direction to the member, board of revenue, commercial taxes, to state a case and refer the same to this court. it arises under the following circumstances : the applicant has been assessed to agricultural income-tax for the year 1948-49 as an individual. notice was .....
Tag this Judgment!Court : Orissa
Reported in : [1955]28ITR136(Orissa)
..... taxed under bihar agricultural income-tax act. their lordships accepted that contention and held that lakhar, bankar and phalkar which is income derived from forest of spontaneous growth did not constitute agricultural income and was not assessable to income-tax under the agricultural income-tax act. that case did not overrule any previous decision under section 4 of the income-tax act which exempts agricultural income from assessability to tax under the income-tax act., that was a decision under the agricultural income-tax act, and the income-tax .....
Tag this Judgment!Court : Orissa
Reported in : 102(2006)CLT309; 2006(II)OLR154; [2006]148STC61(Orissa)
..... : [1959]37itr388(sc) . in kameshawar singh, the apex court found that the words 'any reason' in section 26 of bihar agricultural income tax act are of wide import and dispense with the conditions under section 34 of income tax act, prior to its amendment in 1948. however, this court finds that though there are similarities between the opening words in section 26 of ..... bihar agricultural income tax act and section 12(8) of o.s.t. act, but if the two sections are carefully read it will be clear that they are not in pari materia. apart from that the ..... 1)(a) of tamil nadu general sales tax act 1959. in section 16(1)(a) of the act, the words 'for any reason' find place. the court held that power under section 16 is a wide power and the words are of wide import. the court .also found that in bihar agricultural income tax, similar words have been used.there can .....
Tag this Judgment!Court : Orissa
Reported in : [1962]46ITR246(Orissa)
..... , is as follows :'whether on the facts and circumstances of this case the tribunal is right in holding that income from milk derived from milch cows maintained by the opposite parties is not agricultural income so as to be assessed to income-tax under the agricultural income-tax act, 1947.'the learned member of the tribunal himself pointed out that this question is completely covered by a recent decision ..... of the supreme court in commissioner of income-tax v. raja benoy kumar sahas roy. he need not, therefore, have made a .....
Tag this Judgment!Court : Orissa
Reported in : [1973]89ITR211(Orissa)
..... is an ancient public hindu religious endowment. the trust has considerable endowed agricultural properties. the mahant has been assessed in the status of an 'individual' after the passing of the orissa agricultural income-tax act, 1947 (hereinafter to be referred to as 'the act'), for the assessment years 1948-49 to 1967-68 to various ..... sums as mentioned in schedule a of the writ application. the assessments have been made after granting exemption under section 8 of the act. in this writ application ..... power to classify the subject nf taxation provided there is a reasonable differentia in relation to the object of the act. the object of the act is to realise agricultural income-tax from the income of the agricultural properties and to exempt the amount actuallyspent in case of charitable or religious trusts. in essence, wakf-alal-aulad .....
Tag this Judgment!Court : Orissa
Reported in : [1972]84ITR88(Orissa)
..... for certain questions of law arising out of the order of the tribunal to be referred to the high court under section 29(2) of the orissa agricultural income-tax act, 1947 (hereinafter referred to as 'the act'). four questions were framed. the tribunal rejected questions nos. (2) and (3) but referred questions nos. (1) and (4) which run thus :' (1) ..... c.j.1. deceased, brajamohan panda, was assessed with agricultural income-tax for the assessment year 1951-52. his case was that there was a partition between him and his sons in the year 1949 and it is only the income from his share that was assessable and not the income of the entire property which belongs to all the sharers. his ..... make such additions thereto or alteration therein as the court may direct in that behalf.'it is analogous to section 66(4) of the indian income-tax act, 1922. the same has received judicial consideration in commissioner of income-tax v. anusuya devi, [1968] 68 i.t.r. 750, [1968] 2 s.c.r. 466 (s.c.). therein, it was .....
Tag this Judgment!Court : Orissa
Reported in : AIR1955Ori106; 21(1955)CLT555
..... agricultural income-tax act. their lordships accepted that contention and held that lakhar, bankar, and phalkar which is income derived from forests of spontaneous growth did hot constitute agricultural income-tax and was not assessable to income-tax under the agricultural income-tax act.that case did not overrule any previous decision under section 4 of the income-tax act which exempts agricultural income from assessability to tax under the income-tax act. that was a decision under the agricultural income-tax act, and the in-come-tax .....
Tag this Judgment!Court : Orissa
Reported in : [1961]12STC289(Orissa)
..... mall v. revenue commissioner, orissa a.i.r. 1956 orissa 34, refers to an order under the orissa agricultural income-tax act passed by the commissioner in exercise of his revisional powers though that authority was not required, under the rules made under that ..... orissa 23 it was pointed out, following a madras decision in o.a.o. a. m. muthiah chettiar v. commissioner of income-tax, madras [1951] 19 i.t.r. 402, that if a person is given a right to resort to a particular remedy ..... a free copy of the order without even applying for the same would not save limitation. section 24(2) of the orissa sales tax act expressly says that the period of thirty days shall count from the date of refusal by the tribunal, and the date of refusal ..... clearly barred by time. we have no power to condone the delay under section 5 of the limitation act as that section has not been applied to proceedings under the sales tax act.5. mr. das for the petitioner urged for the first time before this court that on 20th august .....
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