Court : Orissa
Reported in : AIR1950Ori125
..... under the decree and the other has no reference to the earned rights and can be waived or avoided by various disabilities and excuses.32. under article 182 (4), limitation act, an amendment, however unsubstantial, gives rise to a fresh terminus a quo to the time limit, magan lal v. sitaram, 16 pat. 290; (a. i. r. (24) ..... even now remains as it was when the legislature enacted it as part of the civil p. c., in 1908. similarly article 1ss, limitation act also remains as before (except for some minor amendments) from 1908. the words of a statute should generally be understood in the sense which they bore when it was passed. (maxwell's interpretation ..... be applied, (iv) he further urged that order 20, rule 7 being in schedule 1, civil p. c., was liable to amendment by any high court whereas the provisions of the indian limitation act could be amended only by an act of the appropriate legislature. consequently an artificial construction should not be put on an expressionoccurring in the limitation .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori79
..... to deduction. this was brought about by an amendment of the act in 1939, on account of a divergence of views in the courts. in some cases sums paid to a partner in his individual capacity were held allowable, ..... them would be qua partners and not in any other capacity. 12. in this view, any further discussion as to whether section 10 (4) (b) after the amendment of 1939, makes no distinction between the remuneration paid to a partner in his individual capacity and the remuneration paid to him for services rendered by him as a partner ..... payments are deductible under section 10 (2) clause (x). similarly, interest payable on capital borrowed by a company is deductible under section 10 (2) (iii). but the act makes a distinction between a company and a partnership and expressly provides that any sum paid as interest, salary, or remuneration to the partner of a firm is not entitled .....
Tag this Judgment!Court : Orissa
Reported in : (1992)99CTR(Ori)184; [1992]193ITR103(Orissa)
..... 1) makes it clear that, in view of the use of the non-obstante clause 'notwithstanding anything to the contrary contained in any other provision of this act', the provisions in section 40a would prevail over other provisions and such provisions, if inconsistent with section 40a, shall have no application.mr. a. k. ray ..... payments not deductible in certain circumstances. - (1) the provisions of this section shall have effect notwithstanding anything to the contrary contained in any other provision of this act relating to the computation of income under the head profits and gains of business or profession....(5) (a) where the assessee -(i) incurs any expenditure which results ..... the income-tax rules ?'correctness of an assessment of a limited company relating to profits and gains of business for the year 1980-81 under the act is the subject-matter of consideration where permissible deduction towards perquisites provided by the assessee to its employees is to be determined.the assessee filed the .....
Tag this Judgment!Court : Orissa
Reported in : 93(2002)CLT156; [2002]127STC168(Orissa)
..... manufacture of vanaspati which has a good market in the state of orissa as well as outside the state. it is a foot selling consumer item but the competition being tough, the petitioner is not in a position to raise the price of its product above that of the competitors as price like would virtually affect its existence ..... , 1999.s.r.o. no. 59/99 -- in exercise of powers conferred by section 6 of the orissa sales tax act, 1947 (orissa act 14 of 1947), the state government do hereby make the following amendment further to amend the notification of the government of orissa in the finance department no. 20206-cta-14/76-f. dated the 23rd april, 1976 ..... 1992 or of any other year. there is no disputethat the sales tax exemption allowed to the petitioner was in exercise of power conferred by section 6 of the act. it is, therefore, necessary to extract the notifications extending the sales tax exemption and the impugned notification withdrawing the same which are respectively, at annexures-8 and 9 .....
Tag this Judgment!Court : Orissa
Reported in : 104(2007)CLT822
..... & natural gas for commissioning of new retail outlet. it has been stated that opening of new outlet would largely benefit the consumer because when there is a competition then the businessmen are compelled to provide better quality of product at reasonable rates and provide service to the motoring public who visit the retail outlet. the grounds ..... setting up of a new rice mill by another even if such setting up be in contravention of section 8(3)(c) of the rice milling industry (regulation) act, 1958 because no right vested in such an applicant is infringed. following the ratio decided in the aforesaid case, in an identical matter, the madras high court in ..... inasmuch as the damage, if any, suffered thereby was damnum sine injuria- damage without infringement of legal right. in our opinion, this will only result in promoting competition among the traders, which is good for the consumers. merely because some of the customers may switch over to the rival retail outlet does not mean that public .....
Tag this Judgment!Court : Orissa
Reported in : 2005(II)OLR643
..... a committee before whom they appeared and their names were recommended by the committee nor they have taken the stand that they were subjected to a competition. in view of the above appointment of the petitioners to the post of s.a.-cum-g.a. (class iii) cannot be said ..... pursuant to the decision of board of directors (o.s.c.s. ltd.) in their meeting dated 21.5.1994 and in view of the amendment of rule-9 (annexure-9 of w.p.(c) no. 10342 of 2004) of the rules, 1993, the power of recruitment in respect of ..... per their decision dated 21.5.1994, no fault can be found, with the said action of opp. party no. 2.13. as per amended provision of rule-9 of rules 1993 (annexure-9 of w.p.(c) no. 10342 of 2004), the corporation may delegate the power of recruitment ..... 11. the undisputed fact is that in item 5(2)(e) of rule 11 of the rules, 1993 stood amended which reads as follows:'item no. 5(2)(e) : amendment to rules-11 and rule-12:sub-rule 5 is added to rule 11 as below:corporation reserves the right to .....
Tag this Judgment!Court : Orissa
Reported in : 1(2007)ACC488
..... authority, orissa without executing and taking steps for final reciprocal agreement under sections 88(5) and 88(6) of the act, is granting successive temporary permits to different operators creating unhealthy competition on such routes and that such temporary permits have been granted in utter disregard to the provision in sections 88 (7 ..... ) and 88(8) of the act. petitioner has appended the list of routes, annexure-3 on which temporary perm its ..... both the state governments and the state transport authorities and chairmen functioning thereunder not to grant any temporary permit beyond the circumstances mentioned under section 87 of the act.3. orissa state transport corporation (opposite party no. 8), smt. labanya shee (opposite party no. 9) and daljeet singh chowla (opposite party no .....
Tag this Judgment!Court : Orissa
Reported in : 88(1999)CLT637; 1999(II)OLR433
..... 18-19).3. this approach is utterly unfair because in modern times public services are manned by those who enter at a comparatively very young age. with selection through national competitive examination and ordinarily the best talent gets the opportunity.4. let us therefore examine as was done by the apex court in d.s. nakara v. union of india ..... when asked for. the main question is what is the remedy. it is not a very difficult question to answer, if the authorities specified in the rules do specified acts within the time frame provided almost all the practical problems posed can be sorted out.17. in dr. uma agrawal's case (supra), the apex court observed as ..... a rough terrain. to note only one stage in 1856 a royal commission was set up to consider whether any changes were necessary in the system established by the 1834 act. the report of the commission is known as 'northoote-trevelyan report'. the report was pungent in its criticism when it says that: 'in civil services comparable to .....
Tag this Judgment!Court : Orissa
Reported in : I(2007)ACC488; AIR2006Ori188; 102(2006)CLT549
..... transport authority, orissa without executing and taking steps for final reciprocal agreement under section 88 (5) & (6) of the act, is granting successive temporary permits to different operators creating unhealthy competition on such routes and that such temporary permits have been granted in utter disregard to the provision in section 88 (7) ..... and (8) of the act. petitioner has appended the list of routes, annexure-3 on which temporary permits are being ..... the state governments and the state transport authorities and chairmans functioning there under to not to grant any temporary permit beyond the circumstances mentioned under section 87 of the act.3. orissa state transport corporation (opp. party no. 8), smt. labanya shee (opp. party no. 9) and daljeet singh chowla (opp. party .....
Tag this Judgment!Court : Orissa
Reported in : AIR2004Ori191
..... by a letter in annexure 5 to the writ petition by the osfc that the osfc has failed to dispose of the unit of the petitioner since no suitable competitive offerers were available and the petitioner has also hot secured any such proposal for the osfc. by the said letter in annexure 5 to the writ petition, the ..... of haryana financial corporation v. jagdamba oil mills, air 2002 so 834 (supra) that the corporation while exercising its power under section 29 of the state financial corporation act, 1951 need not follow the strict procedure laid down in the earlier decision of the supreme court in mahesh chandra's case as the supreme court was of the ..... air:'17. the aforesaid guidelines issued in mahesh chandra's case place unnecessary restrictions on the exercise of power by the financial corporation contained in section 29 of the act by requiring the defaulting unit holder to be associated or consulted at every stage in the sale of the property. a person who has defaulted is hardly ever likely .....
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