Court : Orissa
Reported in : AIR1989Ori219; 68(1989)CLT288
..... filed an application for stay of further proceedings of acquisition and by order dated 28-7-1987 this court had stayed the further action. the land acquisition (amendment) act, 1984 (act 63 of 1984) came into force with effect from 24th september, 1984, and the writ petition was filed by the petitioner on 25-10-1984. in ..... could not be made after expiry of three years from the date of publication of the notification under section 4(h). the said proviso was substituted by the amending act of 1984 and the substituted provision is extracted hereunder : --'provided that no declaration in respect of any particular land covered by a notification under section 4, sub- ..... be made after the expiry of three years from the date of the publication of the notification, or(ii) published after the commencement of the land acquisition (amendment) act, 1984, shall be made after the expiry of one year from the date of the publication of the notification.' the explanation which was inserted relates to, .....
Tag this Judgment!Court : Orissa
Reported in : AIR1951Ori186
..... and equitable apportionment of the rant so distributed. those two sections, viz,, schedule 1 and s 31-a, apply to transfers made after the passing of the amending act (act viii [8] of 1938). in respect of past transfers the legislature made a provision in section 31-b enacting that the transferee shall be liable to pay ..... plaintiff must be inoperative inasmuch as the co-sharer landlords, defendants 3 and 4, were not bound to implead the transferee in their cent suit. the' competition is between two purchasers of an occupancy holding which was at one time non-transferable. the issue about non-transferability is raised not by the landlord but by ..... but for that purpose that section has to be construed along with sections 30 a, 31a and 31b which were all contemporaneously inserted in the parent act by the amending act of 1938 and which along with schedule 1 consolidate the law relating to transfers of occupancy holdings. any necessary implication arising out of the construction of those .....
Tag this Judgment!Court : Orissa
Reported in : AIR1992Ori149
..... charging such higher rate, but it was by an executive action of the state or its delegated authority of the board. the act was amended by an ordinance which was later on replaced by orissa act 9 of 1986. the amended act conferred power retrospectively on the state to levy and collect electricity duty on the power imported from outside with effect from 17-1 ..... amplifies or clarifies the power to levy of the duty and it is not correct that for the first time only by the amended act, the state government was conferred with the power for levy of duty on imported power. so far as the delayed payment surcharge is concerned, the stand of the state government ..... . in view of the dispute relating to the period up to 31st of december, 1985, the same is governed by the orissa electricity (duly) act of 1961. section 3 of the said act as it stood prior to its amendment of 1986 ran thus :---'3. electricity duty on energy supplied to consumers.- (1) there shall be levied for and paid to the state .....
Tag this Judgment!Court : Orissa
Reported in : 2008(II)OLR798
..... 3).2. bereft of unnecessary details, the facts leading to this writ petition are as follows:the state government brought an amendment to the orissa sales tax act, 1947 (the act) by orissa sales tax (amendment) act, 1984 for levying sales tax on works contract with effect from 7.4.1984. the state government specified that the rate of ..... by the concerned contractor on production of necessary documentary evidence in token of making such payment. according to the petitioner, clause 45.2 of the national competitive bidding contract specifies that any central or state sales tax and other taxes on completed items of work of this contract as may be levied excluding ..... by the petitioner) on reimbursement of sales tax on works contracts. it-is stated therein that in accordance with the orissa sales tax (amendment) act, 1984 read with orissa sales tax (amendment) ordinance, 1985, sales tax has become payable on the turnover of works contract with effect from 7.4.1984 and certain instructions have .....
Tag this Judgment!Court : Orissa
Reported in : [1993]203ITR641(Orissa)
..... for the explanation introduced by the finance act, 1964. the effect of the said amendment, so far as we are concerned, is that where, in respect of facts material to ..... by the said finance act (section 40 of the finance act, 1964). in between, by the finance act, 1968, the base for levy of penalty became the amount of concealment as against the quantum of tax sought to be avoided under the then existing provisions. subsequently, further amendments were brought by the taxation laws (amendment) act, 1975 (section 61 of the said amending act). four explanations were substituted .....
Tag this Judgment!Court : Orissa
Reported in : (1999)ILLJ1001Ori
..... for commissioner submitted that the writ application is not maintainable as an appeal is provided to the tribunal constituted in terms of section 7(1) of the act.3. section 14-15 as amended by act 40/73 with effect from november 1, 1973 confers power on the concerned 'authority to recover damages. where an employer makes default in the payment of any ..... provided that the arrears could be recovered in the same manner as arrears of land revenue. but by act 37/53 section 14b was amended providing for a special procedure under section 8-b to 8-c. by act 40/73 section 11 was amended by making the amount a first charge on the estate of the establishment if the arrears of employee's ..... contribution were for a period of more than 6 months. by act 33/88, the charge was extended to the employee's share of contribution .....
Tag this Judgment!Court : Orissa
Reported in : 48(1979)CLT478; (1980)14CTR(Ori)193; [1980]123ITR513(Orissa)
..... the tax liability was in the nature of a benefit or perquisite contemplated in clause (iv) of section 28 of the act, introduced by section 7 of the finance act of 1964, and for the period prior to the amendment the benefit or perquisite was not liable to be charged to tax under the head ' profits and gains of business '. ..... the assessment years under consideration ' 19. to start with, let us deal with the first two years. admittedly, the amendment brought about by the finance act, 5 of 1964, has no application to these two years as the amendment became operative after the end of thesecond year under consideration. the concept of adding the perquisites in the case of a ..... the position clear. so far as computation of business income under ' d' category in chap. iv of the act is concerned, there was no such provision until the amendment referred to above came into the act. there is force in the stand taken by mr. mohanty for the assessee that in the absence of a provision as introduced with .....
Tag this Judgment!Court : Orissa
Reported in : (2004)186CTR(Ori)96; [2003]264ITR160(Orissa); 2003(I)OLR392
..... go further and deal with the entire appeal afresh. a perusal of the aforesaid substantive order dated may 10, 1991, would clearly show that in the garb of rectification/amendment, the tribunal has substituted a fresh order which, in our opinion, is in excess of its jurisdiction. therefore, having regard to the nature of the issue that was ..... that the appellate tribunal may, at any time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1). a perusal of the aforesaid provision would clearly show that the tribunal has been statutorily conferred the power for rectifying ..... consider the validity and propriety of the said order dated may 10, 1991.11. sub-section (2) of section 254 of the act states that the tribunal while rectifying mistake apparent from the record may amend any order passed by it under sub-section (1). we have already noted that in exercise of that power the tribunal can only .....
Tag this Judgment!Court : Orissa
Reported in : [1963]14STC46(Orissa)
..... as if it had not been dissolved. it is true that by the amendment of 1958, section 44 of the income-tax act was recast and split up into three sub-sections, and by sub-section (1) it was specially enacted that even after the dissolution of ..... 796.6. the decisions of the supreme court dealing with the construction of section 44 of the indian income-tax act prior to the amendment made in 1958, are helpful in this connection. the old section 44 of that act was as follows:-where any business, profession or vocation carried on by a firm or association of persons has been discontinued ..... tax, madras v. s.v. angidi chettiar [1962] 44 i.t.r. 739, which also dealt with the construction of old section 44 of the income-tax act. their lordships further pointed out that by virtue of that section, notwithstanding the dissolution of a registered partnership firm the assessment proceedings are liable to be continued against the firm .....
Tag this Judgment!Court : Orissa
Reported in : (1992)103CTR(Ori)222; [1993]199ITR761(Orissa)
..... the total assessed income plus the amount of deduction allowable under chapter vi-a of the act. if such a view is taken, the amended provisions would be wholly otiose and inept. if the position was as suggested by the department, the amendment was not necessary. under the provisions of the relevant clause of section 36(1), an ..... from april 1, 1975. a new explanation was inserted by the finance act, 1979, with effect from april 1, 1980. with effect from april 1, 1985, there has been an amendment by the finance act of 1985 (central act no. 32 of 1985). the object of the amendment is set out in the memorandum explaining the provisions in the finance bill ..... re-enacted in identical terms in the 1961 act. but, subsequently, it has undergone several amendments by the finance act, 1966, with effect from april 1, 1966 ; the finance (no. 2) act, 1967, with effect from april 1, 1968 ; the finance (no. 2) act, 1971, with effect from april 1, 1972 and the finance act, 1974, with effect from april 1, 1975 .....
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