Judgment Search Results Home > Cases Phrase: estate duty act 1953 repealed section 56 penalty for default Court: orissa Page 1 of about 149 results (0.108 seconds)

Controller of Estate Duty Vs. Illyas Assam Arbi

Court : Orissa

Reported in : [1991]188ITR452(Orissa)

..... this is a reference under section 64(1) of the estate duty act, 1953. ..... been made by the income-tax appellate tribunal on the following question of law :'whether, on the facts and in the circumstances of the case, while valuing the deceased's interest in a partnership firm of which he was a partner under section 36 of the estate duty act, some of the assets of the said firm could be revalued disregarding the value of these assets as appearing in the balance-sheet of the firm ?'2. ..... paikray for the assessee, we arc satisfied that, on the facts and in the circumstances of the case, while valuing the deceased's interest in a partnership firm of which he was a partner under section 36 of the estate duty act, some of the assets of the said firm cannot be revalued disregarding the value of those aspects as appearing in the balance-sheet of the firm.4. ..... 44,486 which is the estate of the deceased. ..... his estate is the subject-matter of the assessment. ..... roy for the department and mr. n. ..... for the purpose of assessment, it was taken to be rs. .....

Sidheswar Sahu Vs. Second Additional District Judge and ors.

Court : Orissa

Reported in : AIR2004Ori58

..... naturally, in this situation, learned counsel for the judgment-debtor tried to place reliance on section 3 of the repealing act by contending that the land had vested under section 10(3) of the act on the rejection of the claim of moti dei for exemption under section 20(1) of the act and by the determination made by the authorities under the act to the effect that an extent of ..... here, the judgment-debtor not being able to rely on section 3 of the repealing act, cannot validly raise a contention that a right or defence had accrued to him under the repealed enactment and that would be available to him notwithstanding the repeal and even if he had not raised such a contention during the trial of ..... the very act has been repealed by the repealing act, no question of exemption under section 20(1) of the act now arises. ..... therefore, clear that the judgment-debtor in this case cannot raise a claim based on section 3(1)(a) of the repealing act that notwithstanding the repeal of the act, he is entitled to raise a claim based on that repealed act.6. ..... the district court (in the state of orissa the power under section 115 of the code of civil procedure is conferred on the district court subject to pecuniary jurisdiction) was allowed by that court taking the view that the provisions of the act relied on by the judgment-debtor could not invalidate a decree passed by the civil court in a suit for specific performance of the agreement for sale, and that the object raised by the judgment-debtor was .....

Sri Siddha Math Rep. by Monanta Satya Narayan Ramanuj Das and 2 ors. V ...

Court : Orissa

Reported in : 108(2009)CLT508

..... the decision under chapter -ii-a declaring 'lord jagannath estate' as a 'trust estate' must be deemed to have been excluded from the scope of the act & this result, in the eye of law, becomes final & continued to remain effective even after the repealing of chapter-ii-a as well as the further contention that the right, which the petitioner in the said case, acquired under section 13-1 cannot disappear on the repeal of the said chapter & the estate in question went completely out of the ambit of the ..... defines the characteristics of a gift that a gift is the cessation of the ownership of one & the generation of the ownership of another held as follows:hence (the term) is explained in another manner (thus) - property that is set apart or relinquished for the purpose of performance of scarifies & the like in honour of gods is (to be taken as intended by the term) 'god's property'' by reason of the impossibility of the application to gods of the primary meaning, namely, the relation of property & owner (a thing is property ..... mohanta rudrananda giri : air 1953 calcutta, 716).6. .....

Eastern Metals and Etc. Etc. Vs. State of Orissa and ors.

Court : Orissa

Reported in : AIR1999Ori140; 86(1998)CLT792

..... the constitution of the regulatory commission which came into existence on 12-6-1996, the board still existed and therefore it was incumbent on the part of the state as well as the gridco to comply with the provisions of section 3 of the electricity act and the rules which deal with the powers of the state to grant licence to a licensee after consulting the board and rules 11 to 20 of the electricity rules which make it obligatory on the part of the licensee ..... of the state to grant the gridco a licence for a period of six months from the date of enactment for a duration not exceeding twelve months.it was further contended that sub-section (4) of section 14 of the electricity act starts with non-obstante 'clause and, therefore, the clause only overrides the requirement of establishment of the commission and other sections dealing with the functions and duties of the commission including sections 13(3), 13(4) and 15 of the reforms act which deal with the power of the ..... mishra submitted that provisions of section 57(3)(v) of the reform act clearly prescribe that the provisions of all india statute shall be deemed to have been repealed and cannot be brought into force for challenging the notification under annexure 1 series.mr. .....

Brundaban Chandra Dhir Narendra Vs. the State of Orissa in the Revenue ...

Court : Orissa

Reported in : AIR1953Ori121

..... the nature of the power vested in the government under the court of wards act, 1947 i shall now proceed to examine whether the proprietor of madhupur estate has been guilty of a 'persistent failure to discharge the duties imposed on him by any law for the time being in force', and whether the government acted in strict conformity with the act -- the condition precedent to government's interference being the proprietor's 'persistent failure'.50.the ..... acts were repealed by section 2, orissa court of wards act, 1947, and a single act applicable to entire orissa was enacted being orissa act ..... the collector primarily to see that the security of revenue is not imperilled and that there is no campaign by the tenants or others against the proprietor in-capacitating him from the due management of the estate.section 13 is, therefore, imperative in lan-guage and says that the collector must make an enquiry so as to satisfy himself that he has reason to believe that a proprietor in his district should ..... based on this enquiry, the collector of cuttack, issued a notice to the petitioner dated 7-12-1950, under section 14, sub-section (1), orissa court of wards act, specifying, by way of charges, the various alleged irregularities in the administration of his estate and calling upon him to show cause by 15-12-1950, why it shall not be reported to the court of wards, under section 13, court of wards act, that it is expedient, in the public interests, that his properties should be managed by the court .....

M.C. Mehta Vs. State of Orissa and ors.

Court : Orissa

Reported in : AIR1992Ori225; 74(1992)CLT147

..... disposal works and includes sullage from open drains;(gg) 'sewer' means any conduit pipe or channel open or closed, carrying sewage or trade effluent;xxx xxx xxx(j) 'stream' includes--(i) river;(ii) water course (whether flowing or for the time being dry);(iii) inland water (whether natural or artificial);(iv) sub-terranean waters;(v) sea or tidal water to such extent or as the case may be, to such point as the state government may, by notification in the ..... notice has also been issued to the executive officer of the cuttack municipality to apply for consent of the board for discharge of municipality waste-water from the municipal area in terms of sections 25 and 26 of the act. ..... the act intends to provide for the prevention and control of water pollution and the maintaining or restoring of wholesomeness of water for the establishment, with a view to carrying out the purposes aforesaid of boards for the prevention, and control of water pollution for conferring on and assigning to such boards powers and functions relating thereto and for matters connected ..... the results of thesurvey/study revealed that the water atgadagadia is not only unfit for outdoorbathing with respect to its bacteriologicalquality, but also has immense potential forcausing serious epidemics and other kinds ..... the public health department takes water for supply to the khapuria industrial estate area at a point immediate down-stream of the sluice gate ..... 51a(g) -- it shall be the duty of every citizen of india......... .....

Laxmi Narayan Agarwalla and ors. Etc. Vs. State of Orissa and ors. Etc ...

Court : Orissa

Reported in : AIR1983Ori210

..... the arguments on behalf of the petitioners, urged that:--(a) the cess act in so far as it imposed cess on lands held for carrying on mining operations was unconstitutional, the orissa legislature lacking legislative competence; the field had been taken over by parliament by declaration in section 2 of the central act of 1957 enacted in exercise of powers under entry 54 of list i: (b) the cess act in so far as it purported to levy cess was a piece ..... possible, the specific entries in the three lists in between them must be held to exhaust all conceivable topics or subjects oi legislation and, therefore whenever any matter is dealt with by any particular act, aa attempt will have to be made to allocate such matter to one or the other of the entries in these lists and secondly, it is only when such attempt fails that the court ..... persons by whom cess payable--(1) notwithstanding anything contained, in any other law the cess payable- (a) by a raiyat for the lands he holds and shall be paid by him to the landlord immediately under whom he holds the land; (b) by an intermediary in respect of his estate and such cess together with the amount payable to him as cess by intermediaries subordinate to him and the raiyats holding under him shall be paid ..... amendment) act, 1978 (orissa act, 7 of 1978) repealed the ..... is a levy falling outside the scope of entry 84 in list i which provides for levy of excise duty by parliament, but within the scope of the expression 'tax on mineral rights' within ..... 1953 .....

M/S. Shyama Minerals Vs. State of Orissa and Others

Court : Orissa

..... railways allowed the stacked iron ore to be removed from the railway siding to the storage yard of the petitioner or provided the rakes for transportation of the materials of the petitioners buyers, such imposition of heavy stacking charges on the materials of the petitioner would not have been ..... thereafter, the petitioner made a representation dated 02.07.2010 before the station manager, south eastern railway, bansapani, keonjhar requesting him either to allow for fresh indents of rakes or allow the petitioner to shift the stacked iron ore to his own plot exempting him from paying stacking charges until a decision ..... the imposition of stacking charges on iron ore fines belonging to the petitioner dumped at the railway siding awaiting loading into the railways rakes to be provided by the railways for which indents havebeen made on depositing rs.15,000/- (rupees fifteen thousand) per rake on the ground that such imposition of stacking charges is illegal. ..... /modality order on 21.05.2010 (annexure-9).the chief manager, south eastern railways amended the earlier demand and claimed rs.8,69,61,600/- for stacking charges for the period from 01.03.2010 to 30.04.2010 (excluding the period when there was promulgation of section 144 cr.p.c. ..... since the petitioner has committed unlawful act by dumping the alleged materials in the railway premises without any authority and required permission, the wharfage/stacking charges has ..... it is the mandatory duty of the petitioner to clear up the stacking/ .....

Sahadev Patra Vs. the Chief Conservator of Forests, Orissa and ors.

Court : Orissa

Reported in : AIR1995Ori242

..... having the force of law for the purpose of institution, continuance or enforcement of any investigation, legal proceeding or remedy in respect of any right, obligation or ..... repealing provision section 24 of the new act reads thus :'other acts and laws not to apply to saw mill and saw pit : toothing contained in any other act, or law, rule, order or any other thing having the force of law in any areas of the state, shall apply to the saw mill and saw pit, and sawing in respect of matters for which provisions are contained in this act : provided that nothing in this section shall be construed as to bar ..... the application of any such act, or law, rule, order or any other thing ..... right of filing two appeals which could not be taken away or impaired by the repealing act unless the act is made retrospective or it says so expressly or by necessary intentment. ..... , air 1953 sc 221 .....

Sankarsana Ramanuja Das Vs. State of Orissa and anr.

Court : Orissa

Reported in : AIR1957Ori96

..... president or governor, as the case may be, and that it does not mean a bill that has first assented to by the governor and thus made into a law, before being reserved for the consideration of the president.their lordships further pointed out that the only provision empowering the president to assent to a bill, passed by a state legislature, is contained in article 201 of ..... lordships of the supreme court held that inasmuch as article 31a was given retrospective effect from the date of commencement of the constitution, the bihar land reforms act would get the protection of that article as it was assented to by the president, and it was immaterial as to whether, on the date the president gave his assent, article ..... mohapatra on behalf of the petitioner however urged the following points against the constitutional validity of the notification issued under section 3 (1) of the act:(i) the act, even prior to the amendment of 1954was not entitled to the protection given by article 31ainasmuch as the president did not give his assent to itafter ..... for the view that pre-settlement minor inams were not 'estates' as defined in the act and that consequently they could not be notified under section ..... radha shyam, air 1953 pat 14 (b) where it was held that though an amending act did not, in itself, contain any provision which was repugnant to an existing law, it had the effect of continuing all the provisions of the parent act which were so repugnant, and consequently required the assent of the president .....