Court : Orissa
Reported in : AIR1956Ori61
..... of the mortgage on account of which -the property was put to sale the case is well covered by the principles underlying the provisions of section 90, illustration (c), indian trusts act, 1882. section 90 runs thus:'where a tenant for life, co-owner, mortgagee or other qualified owner of any property, by availing himself of his position ..... part of the mortgagee to make payment of arrears of rent but simply an embodiment of the rights conferred upon him by the provisions of section 72(b), transfer of property act, 1882.section 72 gives the mortgagee the right to spend such money as may be necessary for the preservation of the mortgaged property from destruction, forfeiture or ..... as alleged by the plaintiff. but this would not affect the rights of the plaintiff for redemption on the basis of the principles underlying the provisions of section 90, trusts act.7. a point has been urged by the learned counsel for the respondents that the dues for the recovery of which the decree was obtained were .....
Tag this Judgment!Court : Orissa
Reported in : AIR1955Ori122
..... difficulty pointed out by learned counsel for the petitioners arises out of the statutory rules prescribing the procedure for registration of dealers. chapter 4 of the rules framed under section 29 of the act deals with' such registration. rule 6 (4) says that'the application for registration shall be made in form ii to the assistant sales-tax officer or the sales ..... be a person who carried on the business of buying and selling goods in the state of madras and, therefore, he is a dealer within the meaning of section 2 (b) of the act.the sales tax is a tax levied on the occasion of the sale of goods. the sales must be deemed to have taken place in fort cochin which ..... it is, we must be careful to see within what bounds and for what purpose it is to be so deemed'.in 'hill v. east and west india dock co.', (1884) 9 ac 448 (k), lord blackburn explains the expression 'shall be deemed to have surrendered' as meaning'shall be surrendered so far as is necessary to effectuate the purpose of .....
Tag this Judgment!Court : Orissa
Reported in : [1956]7STC639(Orissa)
..... if those goods were intended for re-sale in orissa. obviously, such sales would be exempted by virtue of sub-clause (ii) of clause (a) of sub-section (2) of section 5 of the act. the finding of the sales tax authorities is to the effect that the petitioner purchased goods to the extent of rs. 832-4-6 during the relevant period ..... same from the consumers to whom they are re-sold. the very definition of the word 'turnover' would appear to support this conclusion. 'turnover' has been defined in section 2(i) of the act as meaning 'the aggregates of the amounts of sale prices and tax, if any, received and receivable by a dealer in respect of sale or supply of goods ..... sale which took place inside orissa when the applicant purchased the goods from another registered dealer. the decision of this question depends upon the true construction of the proviso to section 5(2) of the orissa sales tax act.3. section 5 sets out the rate at which a tax is to be levied on the turnover of a dealer. sub .....
Tag this Judgment!Court : Orissa
Reported in : AIR1955Ori172; 21(1955)CLT339; [1956]7STC221(Orissa)
..... .consequently, the government of orissa issued the following notification no. 2269-f. dated 1-3-1949.'in exercise of the powers conferred by sub-section (1) of section 4, orissa sales tax act, 1947 (orissa act 14 of 1947) as applied to orissa states, the government of orissa are pleased to appoint 31-3-1949, as the date with effect ..... department no. 6378-c. t. -41/47-f. dated 30-8-1947) to the following effect:'in exercise of the powers conferred by sub-section (1) of section 4, orissa sales tax act, 1947 (orissa act 14 of 1947) and in supersession of the notification of the government of orissa in finance department no. 5599-f. dated 28-7-1947, the ..... not 14-12-1948 bearing in mind the definition of the expression 'commencement' as given in section 2(8), orissa general clauses act, 1937 (orissa act i of 1937).5. the charging section of the act is section 4 and sub-sections (1) and (2) of that section which are relevant for the present discussion may be quoted in full.'4(1). subject to the .....
Tag this Judgment!Court : Orissa
Reported in : AIR1955Ori164
..... nothing to do with that timber business. 16. i would, therefore, agree with my lord that the petitioner is not a 'dealer' under clause (c) of section 2, orissa sales tax act. 17. as this answer is sufficient for the- disposal of this reference, i would reserve my opinion on the question whether the royalty payable under the agreement with ..... be said to be a person 'carrying on the business of selling goods' in orissa so as to be a 'dealer' as defined in clause (c) of section 2, orissa sales tax act, 1947. the petitioner was, at all relevant times, the proprietor of the impartible estate of jeypore. his business, as ordinarily understood, was that of a zamindar ..... 1) whether the maharaja of jeypore in leasing out the right 'to cut and remove timber and collect forest produce is a 'dealer' under clause (c) of section 2, orissa sales tax act? (2) whether the transactions evidenced by leases, a copy of which is oh record, of the right to cut and remove timber and collect forest produce,amount .....
Tag this Judgment!Court : Orissa
Reported in : AIR1955Ori179; 21(1955)CLT328
..... is a just purchase by defendants 1 to 6 though their shares are not specified in the sate deed, their shares must be deemed to be equal under section 45, t, p. act and such even if the court were to reverse the decree of the lower court and pass a decree in favour of the plaintiff as against the other respondents ..... time of distress and for family necessity. the defence of a member of a joint family in a criminal charge is regarded among the hindus as a pious and necessary act in order to remove the stigma of disgrace upon the whole family, consequent upon the conviction of one member. the question whether there existed legal necessity for raising the loan ..... .this case is clearly distinguishable from the facts of the case in hand, as in that case the liability for mesne profits arose expressly on the ground of file illegal act of the father. in my opinion, therefore, this case also does not support the contention of the appellant.mr. mohanti also relies upon a decision in the case of -- ' .....
Tag this Judgment!Court : Orissa
Reported in : [1956]29ITR76(Orissa)
..... and labour expended should be, in order to bring the operations within the meaning of the expression 'agricultural purposes' as used in the definition section. 'agricultural income' is defined in section 2 of the act as -'(a) any rent or revenue derived from land which is used for agricultural purposes, and is either assessed to land revenue in british ..... 1,00,000 paid by the assessee every year to the andhra university is liable to be included in the total income of the assessee. section 4(3)(i) of the indian income-tax act is invoked by the assessee for claiming exemption. that clause reads as follows :'any income, profits or gains falling within the following classes shall ..... agency, even if the land is assessed to land revenue, is agricultural income within the meaning of section 2(1)(a) of the indian income-tax act, and as such exempt from taxation under section 4(3)(viii) of the act.'it was admitted in that case that the trees grew without the intervention of human agency and the .....
Tag this Judgment!Court : Orissa
Reported in : AIR1956Ori53; 21(1955)CLT413
..... merely one as between co-decree-holders without in the least affecting any rights or liabilities of the judgment-debtors, it is not hit by the provisions of section 47.in the present case reading the plaint and the written statements, it is absolutely clear that the question is purely one of adjustment of decree as between ..... annas and six annas shares.indeed both anem basanna and anem narasimhulu had accepted the provisions of the will and it can safely be said that anem basanna was acting as an agent of anem narasimhulu while making collections of the decretal amount. but the position stands entirely on a different footing when we take into consideration the ..... these circumstances their lordships do not think the point was open on appeal. if, however. it was open, their lordships are of opinion that the article of limitation act applicable is article 89.'indeed no decision of any of the indian high courts has been referred to or discussed. it is sufficient for our purposes to observe here .....
Tag this Judgment!Court : Orissa
Reported in : AIR1956Ori37; 21(1955)CLT441; [1956]29ITR30(Orissa)
..... effect as if for the periods of eight years and for years a period of one year were substituted. x x x'the language of the section shows that the jurisdiction to act under section 34 arises only when the income-tax officer discovers that income, profits or gains chargeable to income-tax have escaped assessment in any year or have ..... it cannot be said that the income chargeable to income-tax had escaped assessment, and therefore, the income-tax officer had no jurisdiction to issue a notice under section 34 of the act. 9. for the reasons stated above, we answer the question in the negative and hold that on the facts and in the circumstances of the case the ..... he had definite information that the income of the assessee for the year 1939-40 had escaped assessment, and thereupon he issued to the assessee a notice under section 34 of the act. the question was whether this notice was valid. two questions were raised for decision by the supreme court. the first was whether in the circumstances of the .....
Tag this Judgment!Court : Orissa
Reported in : AIR1956Ori2; 22(1956)CLT188; [1956]7STC284(Orissa)
..... in exercise of the powers conferred by sub-section (1) of section 4, orissa sales tax act, 1947 (orissa act 14 of 1947) as applied to orissa states, the government of orissa are pleased to appoint 31-3-1949 as the date with effect from ..... department no. (6378. c.t. 41/47-f., dated 30-8-1947) to the following effect:'in exercise of the powers conferred by sub-section (1) of section 4, orissa sales tax act, 1947 (orissa act 14 of 1947) and in supersession of the notification of the government of orissa in the finance department no. 5599.f., dated 28-t-1947, ..... respect of transactions of sale effected immediately after that date. the liability' arises only from the date as may be prescribed by notification issued under sub-section (1) of that section, and the act requires a minimum interval of 30 days. consequently, the government of orissa issued a notification no. 2269-f., dated 1-3-1949 to the effect:' .....
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