Court : Orissa
Reported in : [1991]188ITR306(Orissa)
..... chapter xxa of the income-tax act and that is why the legislature brought in the expression 'any proceeding taken or order made' by ..... question whether, in fact, there was a transfer or not on which collateral fact the competent authority would assume jurisdiction under chapter xx-a.10. there is no doubt that section 293, as it stood prior to its amendment by the finance act of 1988, did not bar the jurisdiction of the civil court expressly in respect of an order passed under ..... law. the bench of this court in the said case also relied upon the decision of the supreme court in the case of dhulabhai v. state of m, p., : [1968]3scr662 , and quoted the three principles which are extracted hereunder (at p. 89) :'(1) where the statute gives a finality to the orders of the special tribunals the civil .....
Tag this Judgment!Court : Orissa
Reported in : [1988]173ITR425(Orissa)
..... which would have been avoided if the income as returned by such person had been accepted as the correct income. '8. this was substituted by the finance act, 1968, with effect from april 1, 1968, by the following clause :'(iii) in the cases referred to in clause (c), in addition to any tax payable by him, a sum which ..... but before i come to the decisions, let me first notice the changes made in the law from time to time.5. chapter xxi of the act deals with the ' imposable penalties '. section 271 of this chapter deals with various situations under which penalties can be imposed and reads as follows :' 271(1). if the income-tax officer ..... or the appellate assistant commissioner or the commissioner (appeals) in the course of any proceedings under this act, is satisfied that any person--...... (c) has concealed .....
Tag this Judgment!Court : Orissa
Reported in : 74(1992)CLT202; [1992]197ITR344(Orissa)
..... , with effect from april 1, 1971. there was a further change in section 271(1)(c) in clause (iii) by the finance act, 1968, with effect from april 1, 1968. prior to the amendment, the penalty leviable was with reference to a certain percentage of the tax sought to be avoided by concealment of the ..... of rupees one thousand, the income-tax officer shall refer the case to the inspecting assistant commissioner who shall, for the purpose, have all the powers conferred under this chapter for the imposition of penalty.' 8. (in sub-section (2), as originally enacted, the words and brackets ' the amount of income (as determined by the income ..... was omitted by the said amendment act with effect from april 1, 1976, and the inspecting assistant commissioner had no jurisdiction to deal with the matter imposing penalty. section 274, as originally enacted with sub-section (2), read as follows :'274. procedure.-- (1) no order imposing a penalty under this chapter shall be made unless the assessee has .....
Tag this Judgment!Court : Orissa
Reported in : [1991]190ITR139(Orissa)
..... reference has been made to this court. 5. before the direct tax laws (amendment) act, 1987, with effect from april 1, 1989, section 139(4)(a) which was substituted by the finance act, 1968, with effect from april 1, 1968, and amended by the taxation laws (amendment) act, 1970, with effect from april i, 1971, stood as under :'4 (a) any ..... from the end of such assessment year ;(ii) where the return relates to a previous year relevant to the assessment year commencing on the 1st day of april, 1968, three years from the end of the assessment year ;(iii) where the return relates to a previous year relevant to any other assessment year, two years from ..... be carried forward. however, section 80 of the act provides that such loss cannot be carried forward in the circumstances indicated therein. it reads as follows :'80. submission of return for losses.--notwithstanding anything contained in this chapter, no loss which has not been determined in pursuance of a return filed under section 139, shall be .....
Tag this Judgment!Court : Orissa
Reported in : [2005]141STC26(Orissa)
..... . [1999] 112 stc 258 ; (1998) 8 jt 2 (sc) wherein it was held that a notification issued in exercise of powers under section 7 of the bihar finance act cannot authorise the state government to negate the incentives and the benefits which an industrial unit would otherwise be entitled to under the industrial policy resolution of the state government ..... in the industrial policy itself. in this view of the matter, any notification issued by the government order in exercise of power under section 7 of the bihar finance act, if is found to be repugnant to the industrial policy declared in a government resolution, then the said notification must be held to be bad to that extent....' ..... decisions to keep its promise of exemption. in support of this contention, mr. das cited the decisions of the supreme court in union of india v. anglo afghan agencies air 1968 sc 718, motilal padampat sugar mills co. ltd. v. state of uttar pradesh [1979] 44 stc 42 ; air 1979 sc 621, union of india v. godfrey philips .....
Tag this Judgment!Court : Orissa
Reported in : AIR1975Ori219
..... decision of the collector is final subject to appeal and other remedies provided in the statute and cannot be questioned in civil court.'we accept gadam narasamma v. dandasi nayak, (1968) 34 clt 1169, and v. v. krishna rao dora v. kotini sitaram dora, tlr (1973) cut 826, as laying down the correct law.20. the following principles ..... land was reserved was held lo be a question of fact within the domain of the administrative authorities to determine.18. in gadam narasamma v, d.indasi nayak. (1968) 34 cut lt 1169. this court examined several decisions of the madras high court relevant to the point and accepted the dictum that darkhast rules are departmental and if ..... of their service and rule 5 lays down that claims, objections and applications under the act and the rules are to be in writing.chapter ii deals with submission of records and delivery of possession of land as referred to in section 9 of the act and chap. iii with settlement of bhogra lands. gounti-raiyati lands and privileged waste .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori185
..... or primary object of merely beating down the compensation payable under the estates abolition scheme then pending on the legislative anvil and not for the purpose of 'financing the various development schemes in the state,' as reiterated in the statement of objects and reasons appended to the revised bill published on 22-7-1950. that ..... financial resources of the state. it is contended, therefore, that though according to the professed object of the amendment the tax was enhanced for the purpose of financing certain development schemes, this was nothing more than a mere pretence of the legislature. the statement of objects and reasons of the bill as published on 8-1 ..... areas either generally or with reference to specified case or class of cases.' similarly, section 177, madras estates land act, as it previously stood, provided that:'when any rent is settled under chapter ii of the said act, the settlement is to take effect from the beginning of the revenue year next after the date of the .....
Tag this Judgment!Court : Orissa
Reported in : AIR1980Ori79; 48(1979)CLT333
..... has framed the orissa municipal rules, 1953, in purported exercise of powers vested under clauses (i) and (ii) of sub-section (2) of section 387 of the act. chapter-i thereof makes provision for 'rules of business'. rule 4 requires that a councillor desirous of moving a motion has to give notice in writing to the chairman not ..... any action of the municipality as tax-payers. it is not a case where the municipality started a new adventure not in existence beforehand and such an adventure affects the finance of the n. a. c. and the petitioners are affected thereby. therefore, the decisions relied on by the petitioners are not applicable to the case, on the ..... four judges. dealing with the point, the court stated:--'as explained by this court in dwarka nath v. income-tax officer kanpur, (1965) 3 scr 536; (air 1968 sc 81), the founding fathers of the constitution have designedly couched the article in comprehensive phraseology to enable the high court to reach injustice wherever it is found. in .....
Tag this Judgment!Court : Orissa
Reported in : AIR1973Ori244; 1976CriLJ405
..... , it means that there shall be a separate judicial service free from the executive control.'the aforesaid passage brings into bold relief the legal position that in chapter vt by vesting the control of the judiciary in the high court the independence of the subordinate judiciary was achieved. the same view was expressed in bagchi' ..... question in the case of the superior judges.' presumably to secure the independence of the judiciary from the executive, the constitution introduced a group of articles in chapter vi of part vi under the heading 'subordinate courts'. but at the time the constitution was made, in most of the states the magistracy was under the ..... ), the allegation of contempt was made in a representation petition addressed to the chief justice criticising some of his acts and speeches, on the occasion of the flag hoisting ceremony of the high court on 26th january, 1968. the contemner in the representation made several allegations. it was said by him that under rules of the high .....
Tag this Judgment!Court : Orissa
Reported in : 1998(II)OLR410
..... may be approved by it from the grama fund. section 2(i) defines 'grama fund' to mean a local fund constituted under section 93. in chapter ix under the heading 'finance', section 93 deals with 'grama fund'. section 96 deals with priority of payments of grama fund. sub-section (1), clause (c) of said section ..... reference has been made to the full bench to decide the question whether secretary of a grama panchayat appointed under orissa grama panchayat act, 1964 (in short, the 'act'), and the orissa grama panchayat rules, 1968 (in short, the 'rules') holds a civil post under, the state government, and therefore, any dispute relating to his service ..... concerned. the grama panchayat shall also notify the vacancy to the local employment exchange as required by section 4 of enployment exchanges (compulsory notification of vacancies) act, 1959.(b) all the applications so received shall be placed before the grama panchayat in a meeting and the panchayat if necessary after interviewing the candidates .....
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