Court : Orissa
Decided on : Apr-04-1988
Reported in : [1988]173ITR425(Orissa)
..... the income in respect of which the particulars have been concealed or inaccurate particulars have been furnished. '9. clause (iii) and the proviso were again substituted by the taxation laws (amendment) act, 1975, with effect from april 1, 1976, as follows :' (iii) in the cases referred to in clause (c), in addition to any tax payable by him, a ..... accordingly. the appeal before the appellate assistant commissioner by the assessee also failed. before the tribunal, the contention that the order of penalty having been passed after the amendment of the act in 1976, i.e., after april 1, 1976, the computation should have heen made according to the law as existed on the date of the order was ..... on the case of shyam lal v. state, air 1968 all 392. that was a case under the prevention of food adulteration act and during the pendency of the trial, the punishing section was amended reducing the rigour of the law and, accordingly, it was held that the court has to take into consideration the law as it .....
Tag this Judgment!Court : Orissa
Decided on : Dec-22-1988
Reported in : AIR1989Ori133
..... suit was not maintainable as the same was not filed against the andhra pradesh state electricity board iwhich was a corporate body under the | electricity supplies act, 1948. an application for amendment was filed to bring on record the andhra pradesh state electricity board. it was held that on a reading of the pleadings, it was clear that ..... against the chairman of the municipal commissioners instead of the commissioners themselves as required by section 15 of the bengal municipal act, 1932. the relief sought was against the corporation. therefore, it was held that an amendment impleading the commissioners themselves could not be held to be impleading a new party within the meaning of s. 21 of ..... the limitation act. it was held to be a case of mere misdescription which could be corrected under o. 1, r. 10 of the civil p.c. the amendment, therefore, related back to the date of the suit as originally filed and the time .....
Tag this Judgment!Court : Orissa
Decided on : May-23-1988
Reported in : II(1989)ACC617
..... relation to the claims relating to passenger buses then it would do violence to the express intention of the legislature in sub-clause (4) and make the 1969 amendment meaningless as then there did not appear to be any sense for the legislature to prescribe different limitations for the different capacities of the passenger buses inasmuch as the ..... where the vehicle is a goods vehicle, a limit of (one lakh and fifty thousand rupees) in all, including the liabilities, if any, arising under the workmen's compensation act, 1923 (8 of 1923, in respect of the death of or bodily injury to, employees (other than the driver) not exceeding six in number being carried in the vehicle ..... 16. however, so far as the third point raised by the learned counsel for the appellant is concerned, the same requires serious consideration. section 95 of the m.v. act provides for requirement of policy and limits of liability. sub-section (2) of section 95 reads as follows:(2) subject to the proviso to sub-section (1), a .....
Tag this Judgment!Court : Orissa
Decided on : Sep-19-1988
Reported in : 1989CriLJ648
..... state of assam air 1961 sc 986 : 1961 (2) cri lj 39, the supreme court observed thus:regarding the second contention, it is true that after the amendment of the criminal procedure code an offence under section 448 is triable as a summons case and mr. goswami adopted the procedure prescribed for a case triable as a warrant case. ..... thus the procedure prescribed for a warrant case is more beneficial to the accused than the summary procedure. the aim and object of section 16a of the act introduced by act 34 of 1976, is to deal with food adulteration cases expeditiously and without delay.the learned counsel for the petitioner cited the decision oswal oil & vanaspati ..... in practice, would adversely affect the health of every man woman and child in the country. hence even marginal or borderline variations of the prescribed standards under the act are matters of serious concern for all and as public interests are involved in them, the maxim. de minimis non curat lex, law does not concern itself .....
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