Court : Orissa
Reported in : AIR1996Ori157; 81(1996)CLT540
..... ) is exercised on the basis of facts which do not exist and which are patently erroneous, such exercise of power will stand vitiated. [see commissioner of income-tax v. mahindra & mahindra ltd.; air 1984 sc 1182]. the effect of several decisions on the question of jurisdiction have been summed up by grahme aladous and ..... another non-justiciable power is the attorney general's prerogative to decide whether to institute legal proceedings on behalf of the public interest.'(also see padfield v. minister of agriculture, fisheries and food : (1968) ac 997 and council of civil service unions v. minister for the civil service : (1984) 3 all er 935 (hl ..... thus, discretion may be improperly fettered because irrelevant, considerations have been taken into account, and where an authority hands over its discretion to another body in acts ultra vires.the present trend of judicial opinion is to restrict the doctrine of immunity from judicial review to those class of cases which relate to deployment of .....
Tag this Judgment!Court : Orissa
Reported in : [1985]154ITR826(Orissa)
..... the holding in dispute is more than rs. 1,00,000, the sale deed cannot be executed without obtaining a clearance certificate as required under section 230a of the income-tax act. 4. so far as the first objection is concerned, the court below in paragraph 6 of his order has observed that in letter no. 4368, dated august ..... person to or in any property (other than agricultural land) valued at more than rs. 50,000, unless the certificate prescribed therein has been obtained, is confined to cases of voluntary deeds executed by assessees. it ..... concedes that this objection no longer arises for consideration. 5. the second objection raised by the petitioners is devoid of merit since section 230a of the i.t. act, 1961, which provides that no registering officer shall register a document which purports to transfer, assign, limit or extinguish the right, title or interest of any .....
Tag this Judgment!Court : Orissa
Reported in : 81(1996)CLT841; 1996(I)OLR225
..... is exercised on the basis of facts which do not exist and which are patently erroneous, such exercise of power will stand vitiated. (see commissioner of income-tax v. mahindra and mahindra ltd. : air 1984 sc 1182). the effect of several decisions on the question of jurisdiction have been summed up by grahame alodous ..... . another non-justiciable power is the attorney general's prerogative to decide whether to institute legal proceedings on behalf of the public interest.'(also see padfield v. minister of agriculture, fisheries and food ; lr (1968) ac 997; and council of civil service unions and ors. v. minister for the civil service ; (1984) 3 all ..... , as observed by lord denning in green v. amalgamated engineering union : (1971) 1 all er1148. the requirement of furnishing reasons is a shackle on acting arbitrarily and whimsically. the reasons disclose the processes of ratiocination, the way and in the manner the adjudicatory of the administrative process travelled. the reasons indicate .....
Tag this Judgment!Court : Orissa
Reported in : 108(2008)CLT463
..... insurance corporation : air 1972sc 1935; state of mysore and ors. v. v.k. kangan and ors. : air 1975 sc 2190; govind lal chaggan lal patel v. the agriculture produce market committee and ors. : air 1976 sc 263; dalchand v. municipal corporation, bhopal and anr. : air 1983 sc 303; ganesh prasad sah kesari and anr. v ..... bhowmick and anr. : air 1987 sc 1010; owners and parties interested in m.v. 'vali pero' v. fernandeo lopez and ors. : air 1989 sc 2206; lakshmanasami gounder v. cit' selvamani and ors. : (1992) 1 scc 91; mansukhlal vithaldas chauhan v. state of gujarat : air 1997 sc 3400; collector of customs, calcutta v. tin plate co. of ..... learned additional standing counsel has vehemently opposed the appeal contending that the alleged sale deed being in contravention of the statutory provisions of section 22(1) of the act was void and therefore, the judgment and orders passed by the revenue authorities do not require any interference. the said judgments are in consonance with law. provisions .....
Tag this Judgment!Court : Orissa
Reported in : AIR1955Ori179; 21(1955)CLT328
..... not the criterion, but it is only the point at which the money was borrowed that has to be looked into.the supreme court in the case of --- 'commissioner of income-tax, west bengal v. hirjee', air 1953 s. c. 324 (n) observes:'no distinction can be drawn for the purpose of assessment between the illegal expenses of the unsuccessful and ..... .at the time of the purchase by defendants 1 to 6 the properties were fetching a higher price. there is no evidence as to what the price of the agricultural land was at the time when the properties were sold in court auction and further i think, the plaintiff has absolutely no cause of action to claim the difference ..... time of distress and for family necessity. the defence of a member of a joint family in a criminal charge is regarded among the hindus as a pious and necessary act in order to remove the stigma of disgrace upon the whole family, consequent upon the conviction of one member. the question whether there existed legal necessity for raising the .....
Tag this Judgment!Court : Orissa
Reported in : 76(1993)CLT878; 1994CriLJ1513
..... the family from all sources which included salary of accused and his son, interest on deposits in banks and post offices, dowry received by sons during their marriages, agricultural income and refund of income-tax came to rs. 2,33,440/-. expenditure of the family during the entire period was rs. 3,17,782. value of the assets and investments was rs. 4, ..... r.i. prosecution is aggrieved that section 5(3-b) of the act has not been kept in mind while imposing fine of rs. 20,000/- only. these two appeals were heard together and are disposed of by this judgment.2. in march, 1974, getting information that accused who was an income-tax officer has assets disproportionate to his known sources of ..... to explain matters for a period of about 30 years. on that account.. i confine the value to rupees one lakh.19. under section 5(3-b) of the act while imposing fine under section 5(2) i am to take note of the value of property in respect of which offence is committed. accordingly, i enhance the fine amount .....
Tag this Judgment!Court : Orissa
Reported in : AIR1964Ori128; 30(1964)CLT299; [1965]56ITR298(Orissa)
..... contention of mr. narasaraju. 11. the entries dealing with the power of taxation are dealt with in list i, beginning with entry 82 which deals with taxes on income other than agricultural income. it is true that the power of taxation conferred by entries 82, 83, 84, 87 and 88 can be used only once in respect of a ..... is not open to any such challenge. 12. the third contention of narasaraju deals with the interpretation of the word 'individual'. it is true that in the indian income-tax act the word 'individual' is used in contradistinction to a hindu undivided family, but the argument that the makers of the constitution being aware of this distinction made in ..... from the husband assessee, the apparent unreasonableness of the restriction is removed. 16. it should be pointed out here that there is a similar provision in the indian income-tax act 1922 -- see section 16(3). though the constitution has been in force from 1950, this provision has not been challenged till now on the ground that it .....
Tag this Judgment!Court : Orissa
Reported in : [1972]86ITR408(Orissa)
..... 32,99,694 were shown; but in the explanatory note (annexure c) the said receipts were claimed as being exempt from income-tax under section 10(22) of the income-tax act. the petitioner appeared before the opposite party on several days to explain the opposition. without being satisfied with the explanation the opposite ..... practical training which will be complementary to the theoretical instructions at the schools or institutions;(m) to bring about practical co-ordination between the state agricultural farms, either model or experimental, or laboratories, sylviculture, farms or nurseries or state animal husbandry centres, poultry farms, diary farms or laboratories of ..... to recommed to government scales of pay or allowances if and when required by the government for such of the employees of the industrial institutes, agricultural farms, vocational institutes, animal husbandry centres or fish culture institutes or laboratories, who may be appointed as part-time teachers, or instructors in the .....
Tag this Judgment!Court : Orissa
Reported in : 38(1972)CLT148
..... 32,99,694 were shown ; but in the explanatory note (annexure c) the said receipts were claimed as being exempt from income-tax under section 10(22) of the income-tax act. the petitioner appeared before the opposite party on several days to explain the position. without being satisfied with the explanation the opposite ..... practicaltraining which will be complementary to the theoretical instructions at the schools or institutions ; (m) to bring about practical co-ordination between the state agricultural farms, either model or experimental, or laboratories, sylviculture, farms or nurseries or state animal husbandry centres, poultry farms, dairy farms or laboratories or ..... to recommend to government scales of pay or allowances if and when required by the government for such of the employees of the industrial institutes, agricultural farms, vocational institutes, animal husbandry centres or fish culture institutes or laboratories, who may be appointed as part-time teachers or instructors in the .....
Tag this Judgment!Court : Orissa
Reported in : 2001(I)OLR520
..... and his family members are making payment of water tax paid towards the irrigation facilities enjoyed by them in 23.4 acres of irrigated land. (5) during investigation it is ascertained that mr. h. khan used to raise two paddy crops in his irrigated land but the previous i.o. has computed income from agriculture of mr. h. khan on the basis of ..... this case is submitted to the court with a prayer to accept it as final report true insufficient evidence u/s. 13(2) r/w 13(1)(e) p. c. act, 1988.'in view of such findings in the report, the petitioner claims, nocase under section 13(1)(e) has been made out.4. as it appears from the lower court ..... consideration of framing charge. ultimately by the impugned order dated 20-9-1999, he framed charge under section 13(1)(e) of the prevention of corruption act, 1988 punishable under section 13(2) of the said act.5. learned counsel for the petitioner contended that in view of section 173(8), cr. p. c. which empowers the police to make further investigation .....
Tag this Judgment!