Court : Orissa
Decided on : Jan-04-1956
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
Decided on : Apr-24-1956
Reported in : AIR1956Ori194; 22(1956)CLT375; 1956CriLJ1334
..... validly legislate in respect of trade and commerce in, and the production, supply and distribution of iron and steel. entry 33 in list iii was amended by the constitution (third amendment) act, 1954, by which some other essential commodities such as foodstuffs, cattle fodder, raw cotton, and raw jute were also included in that entry. ..... in respect of these matters was also derived from entry 33 of list iii (concurrent list) of schedule 7 which, prior to the constitution (third amendment) act, 1954, was as follows:'33. trade and commerce in and the production, supply and distribution of the products of industries where the control of such ..... though a division bench of this court declared the orissa essential articles control & requisitioning (temporary powers amendment) act 1952 (orissa act 23 of 1952) to be invalid, it was retrospectively validated by section 18 (a) of the orissa act 7 of 1955 except as regards penalties incurred thereunder. hence, during the period in question there .....
Tag this Judgment!Court : Orissa
Decided on : Sep-04-1956
Reported in : AIR1957Ori1
..... the governor-general of india.gwyer c. j., who delivered the judgment of the court held that the hindu women's rights to property act of 1937, and the hindu women's rights to property (amendment) act of 1938, do not operate to regulate succession to agricultural land in the governors' provinces; and do operate to regulate devolution by survivorship of ..... ho doubt that this suit is an attempt to evade or annul the adjudication in the testamentary suit, and nothing more. this is apparent from the plaint, from the amendment made in the high court after ramanandan had died and from the very circumstances of the case. this use of a declaratory suit illustrates forcibly the warning in sri ..... )ded.in the madras case reported in kameswar rao(sic)agannadha sastry, air 1941 mad 405 (b), the(sic)was one under the madras hereditary village(sic)ces act (madras act 3 of 1895). in that case,(sic)plaintiff's suit was for declaration that the defendant is not the adopted son and as such is cog-nizable by a .....
Tag this Judgment!Court : Orissa
Decided on : Feb-17-1956
Reported in : AIR1956Ori165
..... as to the period during which the lis continues, but it is not necessary to consider all the decisions in view of the amendment of section 52, transfer of property act in 1929. according to that amendment, it is enough for, the attraction of the doctrine of lis pendens that the alienation is made during the pendency in any court ..... the share of the mortgagor.13. mr. g. c. das, the learned counsel for the opposite party, contends that the application for amendment is barred by time, under article 181, limitation act. article 181, limitation act prescribes that an application for which no period of limitation is provided elsewhere in the schedule or by section 48, civil p. c., should ..... section 151, civil p c. in the ends of justice, then irrespective of the fact whether the court acts suo motu or on an application, it is clear that limitation would not be taken into consideration.where the court amends a decree which la not in conformity with the judgment, it can do so under section 151 at any .....
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