Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Court: orissa Page 1 of about 156 results (0.152 seconds)

Habibulla Khan Vs. State of Orissa and anr.

Court : Orissa

Reported in : 76(1993)CLT218; 1993CriLJ3604; 1993(I)OLR545

..... various duties attached to the office of the mla , as would appear from chapter iii of part vi of the constitution the same being, making of laws, acting conjointly to effectively control the activities of the executive, approval of the finance bill, etc. indeed, no doubt can be entertained in this regard in view ..... association v. state of bombay : (1961)iillj663sc . in the first case, the court was examining the question whether section 77 of the hyderabad district municipalities act, which has conferred express power in negative language on the municipal committee to transfer immovable property, impliedly prohibited transfer of the property. it was held in ..... of mlas is supervised, directed and controlled by the provisions contained in arts. 324 to 329 of the constitution and the provisions of the representation of people act, 1951, which brings home the distinction between 'office' and 'holder of the office'.9. the aforesaid submission appears to be unassailable, we would, therefore .....

Smt. Epari Amaravati Vs. Commissioner of Income-tax and ors.

Court : Orissa

Reported in : [2000]246ITR108(Orissa)

..... . nil 3. the petitioner assails the validity of the said determination on the ground, inter alia, that it is contrary to section 88 occurring in chapter iv (kar vivad samadhan scheme, 1998) of the finance (no. 2) act, 1998.4. pursuant to our order dated june 30, 2000, standing counsel for the department has filed two separate charts showing adjustment of payments against ..... .2. the commissioner of income-tax on the basis of a declaration made by the petitioner under section 80 of the finance (no. 2) act, 1998, has determined a sum of rs. 75,000 under section 90(1) of the aforesaid act towards the full and final settlement of her tax arrear covered by the said declaration under the kar vivad samadhan scheme .....

Commissioner of Income-tax Vs. Utkal Flour Mills

Court : Orissa

Reported in : [1991]190ITR139(Orissa)

..... 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 ..... before the tribunal that the decision of the supreme court is no more applicable in view of the amendment made to section 139 by the taxation laws (amendment) act, 1970, with effect from april 1, 1971. according to the departmental representative, the return was not filed either within time provided under section 139 or within ..... 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 .....

Mrs.Rutuparna Mohanty and ors. Vs. State of Orissa and ors.

Court : Orissa

..... corporations to address the burgeoning, complex and myriad of issues of urban life, separate corporation law, namely, the orissa municipal corporation act, 2003 was enacted comprising various chapters including chapter 21 under caption "slum or, informal settlement". it is reported by the cuttack municipal corporation that total number of slums identified within ..... steps for providing health, sanitation by spreading bleaching powder and cleaning the area. it is further stated that section 482 in chapter xxi of the orissa municipal corporation act provides that for the purpose of "providing basic urban services" the corporation may identify and demarcate in such manner as may ..... needless to mention here, as stated by the principal secretary, urban development and the commissioner, cmc, that the statutory duties under chapter xxi of the municipal corporation act are to see that the basic minimum services and amenities are provided to the identified slum areas. but no policy or guidelines have .....

Commissioner of Income-tax Vs. Industrial Promotion and Investment Cor ...

Court : Orissa

Reported in : (1992)103CTR(Ori)222; [1993]199ITR761(Orissa)

..... was re-enacted in identical terms in the 1961 act. but, subsequently, it has undergone several amendments by the finance act, 1966, with effect from april 1, 1966 ; the finance (no. 2) act, 1967, with effect from april 1, 1968 ; the finance (no. 2) act, 1971, with effect from april 1, 1972 and the finance act, 1974, with effect from april 1, 1975 ..... 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 ..... income 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 making .....

Jayakrishna Panigrahi and ors. Vs. Hrusikesh Panda

Court : Orissa

Reported in : 1992CriLJ1056; 1992(I)OLR26

..... 'public place' includes also property belonging to the state camping grounds and grounds left unoccupied for sanitary or recreative purposes.' it is apparent that though the heading of chapter x-b mentions 'public nuisance', but the heading of the section 133 mentions only conditional order for removal of nuisance. the expression 'nuisance' has not been defined ..... . arvind bose and air 1953 sc 53, poppatlal shah v. state of madras).if the words of the section of an act admit of a reasonable doubt, the title or heading of the chapter or group of sections may be looked to for interpreting the section. but although such heading may be looked for interpreting a section ..... with offences affecting the public health, safety, convenience, decency and morals and section 268 in the said chapter speaks of 'public nuisance'. under section 268 ipc a person is guilty of a public nuisance who does any act or is gulity of an illegal omission which cause any common injury, danger or annoyance to the public .....

Krushna Sahu and ors. Vs. Chaitan Das

Court : Orissa

Reported in : AIR1966Ori191; 1966CriLJ1044

..... as the sum which he and others paid for releasing the animals by way of compensation.2. the provisions of the cattle trespass act so far as material for deriding this case are these:chapter iiiimpounding cattle. '10. cattle damaging land : the cultivator or occupier of any land, or any person who has advanced cash for ..... or produce thereon, and sendthem or cause them to be sent within twenty-four hours to the pound established for thevillage in which the land is situate. xxx chapter v.complaints of illegal seizure or detention. '22 compensation for illegal seizure or detention. if the seizure or detention be adjudged illegal, the magistrate shall award to ..... , if the cattle have not been released, the magistrate shall, besides awarding such compensation, order their release and direct that the fines and expenses leviable under this act shall be paid by the person who made the seizure or detained the cattle.' it is thus clear that for impounding cattle two conditions must be satisfied, namely .....

Smt. Epari Amaravati Vs. Commissioner of Income Tax and ors.

Court : Orissa

Reported in : [2001]246ITR108(Orissa)

..... : rs. nil the petitioner assails the validity of the said determination on the ground, inter alia, that it is contrary to section 88 occurring in chapter iv (kar vivad samadhan scheme, 1998) of the finance (no. 2) act, 1998.pursuant to our order dated 30-6-2000, standing counsel for the, department has filed two separate charts showing adjustment of payments against arrear ..... for the parties,2. the commissioner on the basis of a declaration made by the petitioner under section 88 of the finance (no. 2) act, 1998, has determined a sum of rs. 75,000 under section 90(1) of the aforesaid act towards the full and final settlement of her tax arrear covered by the said declaration under the kar vivad samadhan scheme .....

Himansu Majumdar Vs. State of Orissa

Court : Orissa

Reported in : 53(1982)CLT483; [1982]51STC33(Orissa)

..... 1961, the report on the administration of the commercial taxes department for the year 1960-61 was published under the authority of the chief secretary to the state government. in chapter ii of the report, notifications issued during the year were catalogued. reference was made under item no. (ii) to the relevant notification and the following was stated :in ..... c.t.a.-65/60-f dated the 11th august, 1960, issued under section 5(1) of the orissa sales tax act, 1947, deleting the entries in columns 2 and 3 against serial no. 47 of the schedule to the finance department notification no. 33927-c.t.a.-130/57-f dated the 30th december, 1957, with retrospective effect from the 1st ..... up to 31st december, 1971 and 8 per cent for the remaining part of the period.as we have already pointed out, the normal rate of tax prescribed by the act at the relevant time was 5 per cent. the gazette notification referred to above certainly supports the stand of the assessee that with the deletion of entry 47, not .....

Tarachand Koyal Vs. Maheswar Choudhury

Court : Orissa

Reported in : [1974]96ITR133(Orissa)

..... servant in respect of such matters relating to such class of assesses or except to such authorities as may be specified in the order '6. this section after amendment by finance act of 1964 reads thus :'138(1)(a) the board or any other income-tax authority specified by it by a general or special order in this behalf may furnish or ..... ) all 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 this chapter, or in any record of any assessment proceeding, or any proceeding relating to the recovery of a demand .....