Court : Orissa
Reported in : [2002]254ITR495(Orissa)
..... of rs. 1,14,467.59 was claimed under the head 'agent commission'. on being asked to explain the claim, the assessee submitted that there was keen competition in the open market for such products and the commission was paid to different agents which was absolutely necessary in the interest of business as it was not possible ..... been incurred for the purpose of business or profession and no deduction or allowance shall be made in respect of such expenditure.'7. as it appears, the aforesaid amendment has been effected in order to clarify that no allowance shall be made in respect of expenditure incurred by an assessee for any purpose which is an offence or ..... the assessee.6. we need not examine the rival contentions in view of the recent amendment made to section 37 of the act as per section 15 of the finance (no. 2) act, 1998, which was brought to our notice by mr. ratho fairly. by the aforesaid amendment, the following explanation has been inserted after sub-section (1) of section 37 .....
Tag this Judgment!Court : Orissa
Reported in : [1956]30ITR222(Orissa)
..... the present state of orissa under the states merger (governors provinces) order, 1949. by virtue of the taxation laws (extension to merged states and amendment) act, 1949 (act no. lxvii of 1949) the indian income-tax act, 1922, was made applicable to all the merged territories with effect from 1st april, 1949. the income-tax officer, jharsuguda, who had jurisdiction ..... of the loss, if any, in the previous years against the profits of the assessment year. indeed, the provisions of section 24(2) has been subsequently amended by the parliament to counteract the aforesaid decision of their lordships of the supreme court; but it is conceded by the counsel of both parties that the said ..... amendment is not retrospective and the present case is governed by the provisions of section 24 of the act which were for interpretation by their lordships of the supreme court.5. i will further add that in view .....
Tag this Judgment!Court : Orissa
Reported in : 99(2005)CLT294
..... of the oral evidence leads to an irresistible conclusion that the accident, in fact, occurred due to utter negligence of the driver of the bus orx 5557. the competition amongst the private buses running between puri and bhubaneswar, it appears, is creating a menace. the evidence clearly reveals that in order to harass and cause inconvenience to ..... when the written statement was filed, this fact was not known to the insurance company. filing of an additional written statement specially when the claim petition was not amended is unknown to law. even otherwise, as would be evident from the evidence of o.p.w. no. 1 vis-a-vis ext-a the appellant-insurance ..... the year 1986. the claimant has become permanently disabled. taking into consideration all the facts and in consonance with the provisions of section 140 of the m.v. act, i direct that the amount deposited by the insurance company before this court along with the interest accrued thereon be disbursed in favour of the claimant-respondent no. .....
Tag this Judgment!Court : Orissa
Reported in : [1980]126ITR245(Orissa)
..... by the tribunal on the provision of sub-section (3) of section 5 seems to be wholly unwarranted. we are not concerned with the position as to whether the amendment introduced with effect from april 1, 1975, was retrospective or not. it is sufficient to indicate that sub-section (3) provided an additional requirement to the clauses named ..... this connection point out that. parliament has also provided for the recovery of the tax due even from the property transferred under section 33 of the act. thus, the position prior to the transfer is retained for all purposes except that the transfer itself is not avoided.'and the court ultimately found in favour of ..... consideration, we are unable to agree with him that he shall be penalised by reason of such transaction. unless there is a clear indication in the provisions of the act itself, we cannot assume that parliament intended to impose a more onerous obligation on the assessee than would have been but for the transfer. we may also in .....
Tag this Judgment!Court : Orissa
Reported in : [2008(119)FLR755]
..... by the supreme court in pratap narayan singh deo's case,1976 (32) flr 92 (sc) the division bench of calcutta high court held that the provisions of the amending act are prospective in nature, in so far as the determination of the quantum of compensation was concerned, and that the enhanced compensation would be available only to such claims ..... purposes of clause (a) and clause (b) of section 4 shall be deemed to be rs. 2,000/- only. this provision contained in explanation-ii to section 4, was amended by act 46 of 2000 and instead of 'rs. 2,000/-', 'rs. 4,000/-' was substituted, with effect from 8.12.2000. accordingly, it is submitted by the learned counsel ..... , with regard to the quantum of compensation awared on the basis of the amended provisions of the w.c. act, as it stood on the date of adjudication of the amended by relying on a decision of the supreme court in the case of rathi menon v. union of indiaa, 2007 (112) flr 1003 (sc), has observed that nonetheless in appropriate cases, .....
Tag this Judgment!Court : Orissa
Reported in : AIR1968Ori181; 34(1968)CLT1195
..... court reported in c. singara mudaliar v. m. govindaswami chetty, air 1928 mad 400 where it was held that no court would permit a plaint to be so amended as to oust its own jurisdiction, this decision was followed by the andhra pradesh high court in edupuganti raghavendra rao memorial high school committee gudlavalleru v. p. atchayya, ..... the purpose of jurisdiction as the valuation for the purpose of court fee which is just contrary to the principles embodied in section 8 of the suits valuation act, if the learned judges of the madras and andhra pradesh high courts intended the rulings laid down in those cases to be of general application and not confined ..... jurisdiction dependent upon the value as determinable for computation of court-fees. the computation of court-fees in suits falling under section 7(iv) of the court-fees act depends upon the valuation that the plaintiff makes in respect of his claim. once the plaintiff exercises his option and values his claim for the purpose of court-fees .....
Tag this Judgment!Court : Orissa
Reported in : AIR1977Ori161
..... but being influenced by the pleas in the written statement of the contesting defendants and holding that the suit was governed by section 7 (vi-a) (orissa amendment) of the court-fees act and calling upon the plaintiff to pay ad valorem court-fee on the value of her share. that direction of the learned additional district judge is, therefore, ..... singh rai v. chitrabhanu singh rai, air 1971 ori 108, on which mr. patra relies, two propositions have been laid down, namely:(a) the result of orissa amendment of, the court-fees act by introducing section 7 (vi-a) is that 'in orissa, a suit for partition and separate possession of a share of joint family property or of joint property ..... the plaint. looking to the plaint allegation and the reliefs claimed, the court-fee payable is not under section 7 (vi-a) (orissa amendment) but under article 17-a of schedule ii of the court-fees act. i think there is great force in mr. patra's contention. it is a well settled principle of law that the question of .....
Tag this Judgment!Court : Orissa
Reported in : AIR1969Ori262; 35(1969)CLT476
..... patnaik contends that section 7(v)(b) applies. mr. panda concedes the aforesaid contention and in my opinion rightly. 3. section 7(v)(b) of the court fees act, as amended in orissa, runs thus: 'in suits for the possession of land, houses and gardens -- according to the value of the subject-matter: and such value shall be deemed ..... forms part of such estate and is recorded as aforesaid; and such revenue is settled, but not permanently -- ten times the revenue so payable;' explanation i of the orissa amendment defines the word 'estate' as used in this paragraph. it says. 'the word 'estate' as used in this paragraph means any land subject to the payment of ..... 1. the plaintiff filed t. s. no. 29 of 1965 in the court of the munsif, boudh, for granting relief of permanent injunction. subsequently the plaint was amended with an alternative prayer for recovery of possession if the plaintiff was found to have been dispossessed during the pendency of the suit. the disputed property consists of 89.83 .....
Tag this Judgment!Court : Orissa
Reported in : 1992(I)OLR384
..... of the family of the petitioner which really consisted of only six and not nine, as held by the revenue officer. the board, therefore, directed further amendment of the ceiling determination. it is this order of the member. board of revenue, which is being challenged in the present writ application.3. the learned ..... the land reforms commissioner comes across any gross illegality or irregularity committed by the subordinate revenue authorities in discharge of their duties under the provisions of the act, he can make a reference for rectification of those irregularities or illegalities to the member, board of revenue, and if ultimately the board is satisfied on ..... got vested in the state. thereafter, the collector, kalahandi, moved again the member. board of revenue, invoking his jurisdiction under section 59 (2) of the act on the ground that the ceiling of the petitioner has been wrongly determined on account of misconception of actual family composition of the petitioner. pursuant to the said .....
Tag this Judgment!Court : Orissa
Reported in : [1963]14STC738(Orissa)
..... monthly instalment amount, as and when it falls due, and not the entire sales tax due.3. to appreciate the contentions, section 19(1) of the act as it stood prior to its amendment, may be quoted-'19. (1) when the ownership of the business of a registered dealer is entirely transferred, any tax payable in respect of such business ..... contention on the basis of the overruled madras decision is hardly tenable.4. the second contention of mr. das is based on section 13-a(1)(a) of the act which is as follows :'13-a. special mode of recovery.-(1) notwithstanding anything contained in section 13 or any law or contract to the contrary, the commissioner or any ..... the pendency of the aforesaid pro ceeding, the concerned sales tax officer gave a direction on 26th march, 1962, under section 13-a of the orissa sales tax act, 1947 (hereinafter called the act) to the transport controller to pay into treasury a sum of rs. 63,794-30 np. payable by the state transport controller to the petitioner. against this .....
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