Court : Orissa
Reported in : [1955]28ITR136(Orissa)
..... made the original assessment came to the conclusion that the rate at which the super-tax was assessed by virtue of the provisions of section 6(4) (v) of the finance act, 1939, should be the rate prescribed by the finance act of the previous year, viz., of 1938, and the assessment was accordingly made on the 16th march, 1940. in the following ..... issued. from the above resume of facts it would be seen that the ordinance in question had been promulgated before the decision on the reference under section 66(1) had been pronounced and the finance act of 1939 had been made applicable to chota nagpur with effect from 30th march, 1939, i.e., before the close of the financial year ..... only of his view of the law as to whether the rates of the finance act of 1939 were applicable and as in his view the rates of the finance act of 1939 were applicable that in his view constituted 'definite information' so as to attract the operation of section 34. it was found that the view of the second officer about the .....
Tag this Judgment!Court : Orissa
Reported in : AIR1955Ori106; 21(1955)CLT555
..... who made the original assessment came to the conclusion that the rate at which the supertax was assessed by virtue of the provisions of section 6(4)(v) of the finance act, 1939, should be the rate prescribed by the finance act of the previous year, viz., of 1938, and the assessment was accordingly made on 16-3-1940. in the following july, ..... issued. from the above resume of facts it would be seen that the ordinance in question had been promulgated before the decision on the reference under section 66(1) had been pronounced, and the finance act of 1939 had been made applicable to chota nagpur i.e. before the close of the financial year 1939-40, with effect from 30-3 ..... 1939-40 on 22-12-1939. on appeal the income-tax appellate tribunal set aside the assessment on the ground that the indian finance act, 1939, was not in force in chota nagpur, on a reference under section 66(1), the high court agreed with the view of the appellate tribunal. after the decision of the appellate tribunal, but before .....
Tag this Judgment!Court : Orissa
Reported in : [1956]29ITR253(Orissa)
..... of the constitution. as such, the state cannot be an assessee. if the state cannot be an assessee, it cannot also be entitled to the advantage of section 48 of the act. we are strengthened in this view of ours by a direct authority on the point in accountant-general, baroa state v. commissioner of income-tax, bombay city. ..... affairs and business of the bank shall remain with the state authority whose decision shall remain with the state authority whose decision shall ordinarily be communicated by the secretary, finance department.ii. (a) the state shall be deemed to guarantee the due fulfillment of all obligations that may be undertaken by the bank in the course of its ..... has it been registered under the indian partnership act. but from the provisions of the order constituting the bank it is clear that it is not only completely owned, controlled an directed by the finance department of the state, but, by reference to paragraph ii of the order, it is clear that in the event of liquidation or .....
Tag this Judgment!Court : Orissa
Reported in : AIR1955Ori143; 21(1955)CLT371
..... therefore, allow the appeal, set aside the judgment and decree of the two lower courts and declare that the defendants are entitled to the benefits of section 4, partition act. the trial court may now take steps to ascertain the value of upendra's share of the disputed plots and give the defendants a reasonable opportunity to ..... well-settled. in -- 'khirode chunder ghosal v. saroda prosad mitra', 12 cal lj 525 (a) it was pointed out that the expression 'house' in section 4 of the partition act 'embraces not merely the structure or building but includes also adjacent buildings, curtilage, garden court-yard, orchard and all that is necessary for the convenient occupation ..... the main contention raised by the defendants was that as they were co-sharers of upendra and as the disputed plots formed part of their homestead, section 4 of the partition act should be applied. and they should be given the option of purchasing, the plaintiffs' share at the current market value. the two lower courts, .....
Tag this Judgment!Court : Orissa
Reported in : AIR1955Ori172; 21(1955)CLT339; [1956]7STC221(Orissa)
..... government of orissa in finance department no. 5599-f. dated 28-7-1947, the governor of orissa is pleased to appoint ..... notification was necessary. consequently, the government of orissa issued a fresh notification in finance department no. 2267-f. dated 1-3-1949 to the following effect:'in exercise of the powers conferred by sub-section (3) of section 1, orissa sales tax act, 1947 (orissa act 14 of 1947) as applied to orissa states, the government pf orissa ..... be liable to assessment. consequently, the government issued a notification (finance 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 .....
Tag this Judgment!Court : Orissa
Reported in : AIR1956Ori37; 21(1955)CLT441; [1956]29ITR30(Orissa)
..... was set aside by the income-tax appellate tribunal on 28-3-1942, on the ground that the indian finance act, 1939, was not in force duringthe assessment year 1939-40 in chota nagpur which was a partially excluded area. on a reference under section 66, the high court agreed with the view of the appellate tribunal by its judgment dated 30-9 ..... -1943. on 30-6-1942, bihar regulation 4 of 1942 was promulgated by which the indian finance act of 1939 was brought into force in chota nagpur retrospectively as from 30 .....
Tag this Judgment!Court : Orissa
Reported in : AIR1956Ori2; 22(1956)CLT188; [1956]7STC284(Orissa)
..... of orissa in the finance department no. 5599.f., dated 28-t-1947, the governor of orissa with effect from ..... be liable to assessment. so the . government issued a notification (finance 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 ..... for thateurpose a separate notification was necessary. so a fresh notification in finance department no. 2267-f. dated 1-3-1949 was issued to the following effect:'in exercise of the powers conferred by sub-section (3) of section 1, orissa sales tax act of 1947 (orissa act 14), as applied to orissa states, the government of orissa are .....
Tag this Judgment!Court : Orissa
Reported in : 21(1955)CLT521; [1956]7STC36(Orissa)
..... the profits made by the company during the financial ye,ar could be claimed and it was held that the liability of the company referred to in sub-section (1) of section 50, finance act of 1940 meant the legal liability actually existing at law and not a prospective liability. lord greene, m.r. observed: 'although it is absolutely certain that ..... of tax that may be assessed on you, a penalty not exceeding 1 1/2 times the amount should not be imposed on you under sub-section (5) of section 12 of the act. in the event of your failure to comply with all the terms of this notice i shall proceed to assess you to the best of my ..... australia ltd. v. federal commissioner of taxation' 1931 ac 275 (a) the question was whether the powers and functions of the board of review created by . section 41, income-tax assessment act (1922-25) in, making assessments were in exercise of the judicial powers or whether they were merely administrative functions. lord sankey while defining judicial power enumerated some .....
Tag this Judgment!Court : Orissa
Reported in : AIR1956Ori92; 22(1956)CLT119
..... trial court further laid down the proposition that the suit lands 'automatically vested' with the management of defendant 1 (cuttack municipality) under section 58, bihar and orissa municipal act. the court of appeal proceeded on the presumption of correctness attaching to the current settlement entry and held that the plaintiff had failed ..... local authority vests in the commissioners and roads are only one class of such property described in section 58. a road, like other property, may be either private or public. 'road' is defined in section 3(24) of the act as meaning 'any road, bridge footway, lane, square, court, alley or passage, which ..... of adverse possession by the general public. the relevant provision is embodied in section 58 of the act, which describes what municipal property is. the section reads as follows:'all property within the municipality of the nature hereinafter in this section specified, other than private property or property maintained by government or another local .....
Tag this Judgment!Court : Orissa
Reported in : AIR1956Ori114
..... which are neither waste nor arable as per schedule below and whereas the government have decided to start separate proceedings in respect of the said lands under section 4 act i of 1894, and whereas possession has not been taken in respect of the said land scheduled below the government do hereby withdraw the said 48.74 ..... , 8 and 7 of village dhamatpur; is required within the aforesaid villages of dhamatpur, dagara, narankulki and chaumukha. this notification is made under the provisions of section 4 of act i of 1894, to all whom it may concern. a plan of the land may be inspected in the office of the collector, balasore. in exercise of ..... after the notification possession of the said properties was also taken by the government and interim compensation was paid before notices were issued under section 9 and awards passed under section 11 of the act. 22. the learned government advocate appearing for the opposite party contended that according to the notification dated 28-3-55, the homestead .....
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