Court : Orissa
Decided on : Nov-26-1991
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
Decided on : Aug-12-1991
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
Decided on : Oct-04-1991
Reported in : [1992]193ITR344(Orissa)
..... that the assessee had sufficient funds to make investments and advances out of its own funds and, therefore, the disallowance was improper and the tribunal has acted on surmises by concluding that the assessees investment in and advances made to the subsidiary company were out of borrowed funds. learned counsel for the revenue, however ..... the tribunal having inferred from the factual aspects that the borrowed funds carrying interest were utilised, the disallowance is proper.section 36(1)(iii) of the act provides that, in computing the income chargeable under the head 'profits and gains of business or profession', a deduction shall be allowed of the amounts of ..... assessee. to earn the exemption, the assessee has to establish that his case clearly and squarely fails within the ambit of the exempting provisions of the act. theprinciples equally apply in cases of deductions claimed. therefore, the assessee was required to show that the amounts invested in or advanced to the subsidiary company .....
Tag this Judgment!Court : Orissa
Decided on : Jul-29-1991
Reported in : 1992CriLJ491
..... . but on technical grounds, drug offenders were being released on bail. in the light of certain difficulty faced in the enforcement of the act, the need to amend law to further strengthen it was felt necessary. restriction put by the legislature on grant of bail related to offences which carry punishment of ..... and 37(b)(ii).section 20(b)(i).20. punishment for contravention in relation to cannabis plant and cannabis -- whoever, in contravention of any provision of this act or any rule or order made or condition of licence granted thereunder,--(a) ...(b) produces, manufactures, possesses, sells, purchases, transports, imports inter-state, exports ..... in these applications for bail. point involved being of singular importance, learned counsel for the parties have made copious reference to various provisions of the act, and have raised several interesting and important points for consideration.2. controversy revolves round the question whether the mandate contained in section 37 to the .....
Tag this Judgment!Court : Orissa
Decided on : Nov-17-1991
Reported in : 73(1992)CLT882; 1992(I)OLR530
..... section 5(2): '...all these objections/suggestions/representations received have been duly considered separately. the advisory board appointed under section 7 of the minimum wages act has also been consulted in the matter in its meeting held on 30th june, 1990. the advisory board has recommended that the minimum wages for ..... the supreme court in khetriya's case (supra) observed. '...having regard to the diversity of conditions prevailing and the number of industries covered by the act the legislature could obviously not fix uniform minimum rates of wages for all scheduled industries, or for all localities in respect of individual, industries. working out ..... , who has espoused the proposal, piloted the proposal, expressed categorical commitment to the proposal, be considered as an independent member each member is expected to act fairly and independently in the matter of giving advice to the government, the proposal was in respect of 79 scheduled employments, with many of which government .....
Tag this Judgment!Court : Orissa
Decided on : Sep-06-1991
Reported in : 1992(I)OLR130
..... orissa aided educational institutions (appointment of teachers validation) act. 1939 (orissa act 9 of 1989) (for short, 'the validation act') read with the orissa aided educational institutions (appointment of teachers validation) amendment act. 1989 (orissa act, 18 of 1989) (for short 'the amendment act').2. the petitioner, a graduate with certificate of ..... is to be taken to have been validated under provisions of the validation act read with the amendment act. section 3 of the validation act provides, inter alia. that notwithstanding anything contained in the education act or in the rules or regulations framed thereunder graduate teachers, intermediate and ..... have been validated under the provisions of the orissa aided educational institutions (appointment of teachers validation) act, 1989 and the orissa aided educational institutions (appointment of teachers validation) amendment act, 1989 and the opposite parties are directed to regularise his service and give him consequential benefits .....
Tag this Judgment!Court : Orissa
Decided on : Apr-22-1991
Reported in : AIR1992Ori100
..... rent in respect of the land in question. he further argues that 'non-agricultural land' will not come under the purview of the orissa survey & settlement act. lastly he argues that the amended rules framed in 1976 not having been laid before the orissa legislature assembly for the period required under section 44 of the ..... appellant.8. mr. mohapatra, the learned counsel for the appellant, however, argues with substantial force that the amending rules not having been laid before the assembly for a period of 15 days as required under section 44 of the act, the rules are invalid and inoperative and the authorities under the rules lack inherent jurisdiction to assess rent ..... notice to the plaintiff. lastly he argues that the prescription contained in section 44 of the act to lay the rules before the legislative assembly for a period of 15 days is directory and not mandatory and, therefore, even if the amended rules of 1976 have not been laid before the assembly, it cannot be held that the .....
Tag this Judgment!Court : Orissa
Decided on : May-17-1991
Reported in : 1991(II)OLR416
..... moved the o. e. a. collector for settlement of land on fair and equitable basis was rejected. after the second amendment act came into force, he filed a claim petition under section 8-a of the act for settlement of the land and the adversaries who claim to be in khas possession of the land contested the case. the ..... parties without a finding with regard to their khas possession in respect of the land is illegal and without jurisdiction.the subsequent authorities, that is, the authorities under the act having been influenced by the finding of the revenue court arrived at conclusions which are found to be erroneous. the order of the o. e. a. collector under ..... respective cases before the said o.e. a. collector. the o. e. a. collector held that the applications were time-barred under the o. e. a. act but, considered those applications as essential for settlement of land on payment of salami under lease principles, the benefit of which was extended by government order to persons who though .....
Tag this Judgment!Court : Orissa
Decided on : Nov-11-1991
Reported in : 1992(I)OLR154
..... matter has been referred to a division bench for decision and this is how it has come before us.6. the objects and the reasons for change introduced by the amendment act, 1976 and the mischief that was sought to be cured have been noticed in the cases of madhabananda ray (supra) and b. n. dash (supra). the position ..... the issues joined since piecemeal trial of some, might lead to protracted litigation causing harassment to parties. with a view to avoiding the aforesaid mischief, order 14, rule 2 was amended as under :'rule 2. court to pronounce judgment on all issues : (1) notwithstanding that a case may be disposed of on preliminary issue, the court shall, subject ..... undervalued and if the valuation put by the plaintiff is unreasonable, arbitrary and grossly low.14. we may now notice new decisions cited at the bar. even prior to amendment it was held in manu ram and ors. v. vardichand and ors. air 1978 rajasthan 138, that the question whether the court-fee was sufficient which depended upon .....
Tag this Judgment!Court : Orissa
Decided on : Sep-20-1991
Reported in : 1991(II)OLR530
..... in an application under section 47, c. p. c. executing court having dismissed the same, this civil revision has been filed.9. section 36, cpc as substituted by amendment in 1976 authorises execution of an order for payment of money. it reads as follows :'36. apolication to orders the provisions of this code, relating to the execution of ..... damages for such suffering. to avoid unnecessary litigations and to protect a monthly tenant from inconvenience, provision was made in section 10 of the orissa house rent control act, 1967 that house rent controller has the power to direct the and lord to effect the repairs- or may permit the tenant to effect the repairs as provided therein ..... such rejection is that the order is executable.12. once the order is executable, it can be executed within twelve years as provided in art. 136 of the limitation act, 1963 which reads as follows :136. (182 and 183) for the exe- twelve where the decree or ordercut ion of any decree other years becomes enforceable or .....
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