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' ..... , 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 ..... taken away. since section 293 of the income-tax act, as it stood prior to its amendment by the finance act of 1988, did not specifically bar the jurisdiction of the civil court to examine the validity of an order in the acquisition proceedings under chapter xxa of the income-tax act, the civil court will have the jurisdiction to decide .....
Tag this Judgment!Court : Orissa
Reported in : (1992)103CTR(Ori)222; [1993]199ITR761(Orissa)
..... 1, 1975. there have been substitutions and insertions by the finance act, 1979, with effect from april 1, 1980 ; the finance act, 1981, with effect from april 1, 1982. the original explanation which was inserted by the finance act, 1970, with effect from april 1, 1966, was omitted by the finance act, 1974, with effect from april 1, 1975. a new explanation ..... making any deduction under the aforesaid provision and chapter via.' (underlining * by us for emphasis) 5. before the amendment, obviously, the deduction under the provision, i.e., section 36(1)(viii), was not to ..... carried to a special reserve. under the existing provisions, the total income for this purpose is the total income as computed before making any deduction under chapter via. it is proposed to provide that the deduction shall be for an amount not exceeding 40 per cent, of the total income as computed before .....
Tag this Judgment!Court : Orissa
Reported in : AIR1975Ori219
..... 1972 applicable to the settlement made by the collector on 16-12-1962? is the jurisdiction of the civil court barred under the act to annul any settlement made by the collector ?(vii) do pasupati mahanto v. damodar mahanto, (1970) 36 cut lt 519. dhanu malik v. lal sitanshu sekhar singh deo, (1971) 37 cut lt 1152, kia pateluni v ..... , (sonepur state code), vol. i, section 5 (4) runs thus:--'section 5 -- the liabilities of allclasses of village-holders, as have beendescribed and dealt with in this chapter,to be ejected from the village, shall befor violation of any of the following conditions, namely; general rules for ejectment of all classes of village holders:xx xx xx xx ..... specified in clause (a) of sub-section (1) issue a search warrant and exercise all such power with respect thereto as may be lawfully exercised by a magistrate under chapter vii of the code of criminal procedure, 1898.section 9 (1) (c) prescribes that it shall be the duty of every village officer in the prescribed manner to .....
Tag this Judgment!Court : Orissa
Reported in : 57(1984)CLT188; 1984(I)OLR168
..... future an estate, declared as trust estate, by issue of a notification under section .3.5. orissa act 33 of 1970 amended the principal act by section 3 repealing chapter ii-a of the principal act, but provided by section 7 (1) that notwithstanding the repeal of chapter-ii-a, all estates in respect of which claims and references made under the said ..... immune from vesting.6. the principal act was amended by presidents act 3 of 1974. the expression 'trust- estate' was defined and was inserted ..... in section 13-k(b) of orissa act of 1963 and section 7(2) of orissa act 33 of 1970 seems to b e that the estates saved. from vesting upon being declared as trust estates under chapter-ii- a and those saved from vesting under section 7 (1) o f act 33 of 1970, though temporarily saved, were not for ever .....
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 : AIR1975Ori184
..... office notice board calling upon the petitioner to file requisites for service of summons both through court and by registered post. 'requisites' includes as per rule 12 of chapter viii of the high court rules, 'process fee and typed copies of applications for purpose of service'. the court ordered on 16-1-1973 for effecting service in ..... petition. 24. the next question to be considered is whether the election petition has been presented as required under subsection (1) of section 81 of the act. section 81 of the act provides for 'presentation' of an election petition. the actnowhere designates the special mode of presentation. orissa high court has framed certain rules to regulate the proceedings ..... the revision of any such roll. reliance is placed in this connection on the decisions of the supreme court in the case' of kabul singh v. kundan singh, air 1970 sc 340 and in the case of s.k. chowdhury v. b. panjiar, air 1973 sc 717. it has been further contended, relying upon the provisions of .....
Tag this Judgment!Court : Orissa
Reported in : AIR1985Ori153; 1985(I)OLR345
..... principles of natural justice and consequently, the action of the corporation is vitiated.2. after the country became independent, the industrial finance corporation act came to be enacted in 1948 to set up a corporation called 'industrial finance corporation' with the object that the said corporation would provide long-term credits to industrial undertakings. with the rapid growth of industries ..... any payment made by the debtor is in the first instance to be applied towards satisfaction of interest and thereafter towards the principal. (see meghraj v. mst. bayabai, air 1970 sc 161 at page 163, para-6). in this view of the matter, we unhesitatingly reject the submission of mr. mohanty, the learned counsel for the petitioner.6. mr ..... good faith, then this rule must be held to have been satisfied.in the case of a. k. kraipak v. union of india air 1970 sc 150, the supreme court held:--'the aim of the rules of natural justice is to secure justice of to put in negatively to prevent miscarriage of .....
Tag this Judgment!Court : Orissa
Reported in : [1972]85ITR342(Orissa)
..... . . .' 6. there was a similar provision in section 54 of the indian income-tax act, 1922. but, as it appears, by the finance act of 1964 the provisions of section 137 have been omitted with effect from april 1, 1964. by the same act, section 138 was recast and ran to the following effect :'(1)(a) the board or any ..... defendant no. 2, who is the petitioner in this court, but orders were passed calling upon the income-tax officer to produce the records. on july 9, 1970, the documents were produced by an inspector of the income-tax department. at that point the objection was raised by the defendants about the legality of the order ..... particulars contained in any statement made return furnished or accounts or documents produced under the provisions of this act, or in any evidence given, or affidavit or deposition made in the course of any proceedings under this act, other than proceedings under chapter xxii, or in any record of any assessment proceeding, or any proceeding relating to recovery of .....
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 ..... 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 ..... 1970 orissa 141) (bhramarbar santra v. state of orissa), though it was directly applicable in the facts and circumstances of a case which he disposed of as endowment commissioner. in para 11 of the supreme court decision their lordships analysed the meaning of 'contempt of court'. they said: 'contempt of court is disobedience to the court by acting .....
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 ..... by a council or by the chairman. ..........thus rule 43 is an express negation of secret voting. it is submitted that rule43 is mandatory.........'reference was made to chapter-i of the municipal rules dealing with 'rules of business' and reliance was placed on rule 23 of the orissa municipal rules, where it has been expressly provided .....
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