Court : Orissa
Reported in : [1974]93ITR140(Orissa)
..... 13. the next question for consideration is whether the income-tax officer had jurisdiction to levy penalty under section 221(1) of the act before that provision was suitably amended by the taxation laws (amendment) act, 1970, by mentioning the income-tax officer as the authority empowered to impose penalty. the decision of the allahabad high court already referred ..... powers had not been conferred upon him under the provisions of that section. it was only by the taxation laws (amendment) act, 1970, that the section was suitably amended to confer jurisdiction on the income-tax officer to levy penalty. according to mr. mohanty, therefore, on the date when penalty was levied in this ..... prepared to agree with the allahabad high court that non-mention of the income-tax officer in section 221(1) of the act made any difference. it is true parliament has brought in an amendment by inserting the 'income-tax officer' as the appropriate authority for levying penalty. that seems to have been more by way .....
Tag this Judgment!Court : Orissa
Reported in : AIR1973Ori136
..... after twenty years. then came the constitution (twentythird amendment) act., 1969, by which in place of '20' years. '30' years was substituted. as a result, the reservation of seats and special representation are to continue ..... states by nomination shall cease to have effect on the expiration of a period of ten years from the commencement of this constitution.' by the constitution (eighth amendment) act, 1959, the period of '10' years was replaced by the period of '20' years. thus the reservation of seats and special representation were to cease ..... for all the seats of the orissa legislative assembly in february-march, 1971. in view of the latest amendment to article 334 of the constitution, reservation of seats continued and under the delimitation commission act. 61 of 1962, delimitation of constituencies had been made as a result whereof, the jaganath prasad constituency was .....
Tag this Judgment!Court : Orissa
Reported in : [1975]45CompCas76(Orissa)
..... by merging the two petitions, the opposite parties before the learned company judge have been prejudiced. the third contention raised is that the application was not one for amendment and, therefore, it could only be treated as an independent application. in that event it had to be a complete application by itself and the device which was ..... of the appeal because we consider what we said above to be sufficient to justify a remittal of the proceeding to our learned brother exercising jurisdiction under the companies act to deal with the matter afresh. we allow the appeal, set aside the impugned order of 17th of february, 1972, and would require the application to be ..... the court. thereupon, the following order was passed :'on august 18, 1970, an application purporting to be under sections 397, 398, 402 and 403 of the companies act has been filed in court by sri mohanty, advocate, having been authorised to do so by 129 persons whose names appear in the application as petitioners. notice of this .....
Tag this Judgment!Court : Orissa
Reported in : AIR1973Ori242
..... 6. this being a case where it is the registrar who had taken initiative for getting certain bye-laws of the society amended, the provisions of law applicable are sub-section (5) of section 12 of the act and rule 14-a of the rules. annexure 4 to the writ application is the notice issued by the registrar calling upon ..... is a representative of the registrar had participated in the meeting. being aggrieved by the order of the registrar registering the amendments of the bye-laws, the petitioner preferred an appeal under section 109 (1) (c) of the act to the state goovernment complaining of the various irregularities committed in convening and conducting the general body meeting but the appeal ..... of whom is the petitioner.2. in exercise of his powers under sub-section (5) of section 12 of the act, the registrar of co-operative societies, orissa (o. p. no. 2) called upon the society to amend certain of its bye-laws in the manner indicated in annexure 4 within 30 davs of the issue of that notice. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1973Ori144; 39(1973)CLT156
..... 435 of the code were not within the ambit of section 435 and could not therefore, form the subject-matter of any revision before the high court. by the amendment act of 1923, sub-section (3) of section 435 was altogether omitted so that an order under section 435 of the code as it now stands, is subject to revision ..... of the decisions cited at the bar on this question it would be necessary to refer to the fact that section 435 of the code as it stood before the amendment of 1923, contained sub-section (3) which provided that proceeding under chapter xii (which included section 145. criminal p. c.) were not proceedings within the meaning of that ..... . doubtless even before the aforesaid amendment was made in 1923, the high court in exercise of its general power of superintendence under the government of india act, 1935, could call for the record of any inferior criminal court and pass appropriate orders thereon. but any such .....
Tag this Judgment!Court : Orissa
Reported in : 39(1973)CLT253; 1973CriLJ1439
..... of the other party laid claim to parcels of the disputed land. thus it was not a case of mutual disputes in regard to parcels of the disputed property. the competition of claim was on one side to the whole and on the other to portions. to such a case the principle indicated in ratan majhi v. badu rondhari, (1955) ..... learned magistrate showed only two parties. narayan and biswanath, who were subsequently added and treated as members of the third party were not shown in the preliminary order by its amendment. the dispute related to several plots under different khatas. the first party claimed the entire disputed property while the second party no. 8 laid claim to ac. 1.861 ..... in claiming to be in possession. in selecting the persons whom he will require to attend his court for the purpose of laying their claims before him, the magistrate acts only upon the basis of the information conveyed to him. but so as to attract all persons or parties concerned sub-section (3) lays down that a copy of .....
Tag this Judgment!Court : Orissa
Reported in : AIR1973Ori244; 1976CriLJ405
..... and from the advice of the ministers. this was how diarchy in administration was introduced. the 1930 rules were framed under the 1915 act, as amended by the 1919 act.in section 134(4) of the 1915 act 'local government' was defined as follows;' 'local government' means, in the case of a governor's province, the governor-in- ..... no provision for the high court to impose any penalty. the 'local government' was the disciplinary and the punishing authority under the 1935 act. as the 1930 rules were not amended to bring them in conformity with the constitution, there is no appellate authority as contemplated in the 1930 rules against penalties which can be ..... the conditions of service of district judges. under section 46 of the government of india act, 1915 (hereinafter to be referred to as the 1915 act), as amended by the government of india act, 1919 (hereinafter to be referred to as the 1919 act), the provinces were governed in relation to the reserved subjects by the governor-in-council .....
Tag this Judgment!Court : Orissa
Reported in : AIR1974Ori75
..... record of rights prepared under the puri shri jagannath temple (administration) act, 1952.'that act has undergone several amendments. the validity of the amendments brought about by the shri jagannath temple (amendment) act, 1968 (orissa act 17 of 1968) (hereinafter referred to as the amending act) is the subject-matter of this writ application.4. the impugned ..... sevaks, pujaris and such other persons connected with the seva, puja and management thereof. this act was subsequently amended by the shri jagannath temple (administration amendment) act, 1954 (orissa act 1 of 1954). section 3 of the act (orissa act 14 of 1952) has conferred power on the state government to appoint a special officer ..... kinds belonging to the temple. there is also an administrator in whom certain powers are vested. in particular, under section 21-a of the amending act, the control over sevaks is vested in the administrator. section 31 gives wide powers to the committee to make regulations to provide for the .....
Tag this Judgment!Court : Orissa
Reported in : [1974]33STC430(Orissa)
..... rules, there is a provision for making an assessment of the escaped turnover to the best of judgment, but that provision is not found in the act after its amendment in 1959 or in the rules framed thereunder. we are unable to accept this contention. it might happen that the aramath account showed unexplained transactions ..... contingencies mentioned in the sub-section happened (here a part of the turnover has escaped assessment) he is to call for a return under section 11 of the act. section 12 makes exhaustive provision regarding completion of assessment. in fact the various sub-sections deal with different contingencies. subsections (3), (4) and (5) authorise ..... registered dealer dealing in electrical goods, automobile parts, wireless sets, furniture, etc. for the year 1966-67, it was assessed under section 12(2) of the act. while the assessing officer was dealing with the assessment of another dealer, on cross verification, a suppression of purchase in the assessee's account was noticed. the .....
Tag this Judgment!Court : Orissa
Reported in : [1976]103ITR479(Orissa)
..... would have been avoided if the income as returned by such person had been accepted as correct income.' 14. by section 40 of the finance act, 1964 (act no. 5 of 1964), section 271(1)(c) was amended with effect from april 1, 1964. in section 271(1)(c) the word 'deliberately ' was omitted.15. an explanation was added at the end ..... act, their lordships clearly laid down that the penalty proceedings are of a penal nature and the burden was on the department to prove that a ..... 1947-48 and the penalty proceedings were initiated under section 28(1)(c) of the old act prior to the coming into force of the new act. section 28(1)(c) which corresponds in essential particulars to section 271(1)(c) of the new act prior to its amendment had application. in construing the ambit and scope of that section under the old .....
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