Court : Orissa
Reported in : [1972]86ITR408(Orissa)
..... auditor appointed by the state government. a copy of the audited accounts together with the auditors report shall be published in the gazette.chapter viii of the regulations deals with the finances of the board.it would thus be seen that by varous statutory provisions the board. fund is controlled and utilised for the purpose ..... recommending any book as a text book or a handbook and to undertaken compilation and publication of such books;(d) to make regulations for imposing penalties, for acts of misconduct of students, teachers, examiners, examinees, printers of text-books or quesiton papers and of persons connected with an examination of the board;(e) to ..... filed under articles 226 and 227 of the constitution for issue of an appropriate writ for quashing the aforesaid notices and the proceeding under the income-tax act initiated against the petitioner.the sole question for consideration is whether the income of the petitioner is exempt from income-tax.the exemption is claimed under section .....
Tag this Judgment!Court : Orissa
Reported in : 38(1972)CLT148
..... auditor appointed by the state government. a copy of the audited accounts together with the auditor's report shall be published in the gazette.chapter viii of the regulations deals with the finances of the board. 17. it would thus be seen that by various statutory provisions the board fund is controlled and utilised for the ..... of education. the income of the board cannot, therefore, be computed in the total income of the previous year under section 10(22) of the income-tax act, 1961. the opposite party exercised his jurisdiction illegally in issuing the aforesaid notices which are liable to be quashed. mr. misra very seriously contended that at this ..... and recommending any book as a text book or a handbook and to undertake compilation and publication of such books ; (d) to make regulations for imposing penalties, for acts of misconduct of students, teachers, examiners, examinees, printers of text-books or question papers and of persons connected with an examination of the board ; (e) to .....
Tag this Judgment!Court : Orissa
Reported in : 38(1972)CLT992; [1974]94ITR459(Orissa)
..... limited scope asit originally stood and is limited to disclosure of information in respect of the tax payable. the finance act, 1964 (act v of 1964), by chapter xiii omitted section 137 of th'e 1961 act and by section 33 substituted section 138 by a new section which contained two sub-sections. the first sub- ..... that sub-section on courts is maintained. the prohibition against any public servant disclosing certain particulars also has disappeared. the position, therefore, is that after the finance act, 1964, has come into force, no particulars contained in any document whatever filed or produced during assessment proceedings are confidential and the bar on courts from ..... any statement made, return furnished, or accounts or documents produced under the provisions of that act, or in any evidence given or affidavit or deposition made, in the course of any proceeding under the said act, except under chapter viii or in any record of any assessment proceeding should be treated as confidential. the .....
Tag this Judgment!Court : Orissa
Reported in : [1988]173ITR425(Orissa)
..... tax, if any, 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 ..... 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 : 78(1994)CLT901; 1994(II)OLR508
..... by the board to the state government, local bodies, institutions or individuals. under section 17 of the act, the board is entitled to give such directions to any local body with regard to implementation of any water supply or sewerage scheme financed by it as it thinks fit. sac. 23 is the power of the state government to issue ..... directions to the board and the local bodies far co-ordination of the activities of the board and other local bodies. section 36 of the act contained in chapter-v authorises the board to fix ..... the costs of water to be supplied according to volume and also the minimum cost to be charged in respect of each connection in consultation with the state government.examining the aforesaid provisions of the orissa water supply and sewerage board act, the conclusion is irresistible .....
Tag this Judgment!Court : Orissa
Reported in : [1972]85ITR342(Orissa)
..... any powers thereunder . . . .' 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 other ..... ) 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 chapter xxii, or in any record of any assessment proceeding, or any proceeding relating to recovery of a demand, prepared .....
Tag this Judgment!Court : Orissa
Reported in : AIR1993Ori259; 76(1993)CLT720
..... to take possession, as laid down by section 19, article 300-a of the constitution gets attracted. as is known, that article was inserted by the constitution (44th amendment) act, 1978, which had omitted article 19(l)(f) dealing with right to hold property from the constitution. but then, article 300-a (which deals with right to property) assures: ..... , in view of what has been stated in maneka gandhi's case, air 1978 sc 597, the law propounded in which has become well entrenched, as fairly admitted by shri rao. it is because of this that chapter iii has to assure reasonableness.86. the act of confiscation, even without the finding of guilt by the special court, cannot ..... cited by shri rath, the learned advocate-general refers us to state of madhya pradesh v. azad bharat finance company, air 1967 sc 276, wherein while dealing with the word 'shall' as appearing in section ll(d) of the opium act, 1878 as applicable to madhya pradesh, it was held that this word does not always signify an .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Orissa
Reported in : 73(1992)CLT171; 1991(II)OLR464; [1993]88STC473(Orissa)
..... such supply has been made, by any restaurant or eating house (by whatever name called), at any time on or after the 7th day of september, 1978 and before the commencement of this act and the aforesaid tax has not been collected on such supply on the ground that no such tax could have been levied or collected at that time ..... ;' section 6(2)(a) provides for exemption from 7th september, 1978 till 2nd february, 1983, when the amending act came into force. the other requirements of section 6(2) are :(a) that tax had not been collected on supply of articles of food ; and( ..... of food supplied was intended if such question is raised by the dealer claiming exemption under section 6(2)(a) of the act ;(iii) transactions where dominant object is service, are not to be taxed between the period from 7th september, 1978 to 2nd february, 1983, and thereafter till 7th april, 1984 (date of amendment of the definition of 'sale' in .....
Tag this Judgment!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 .....
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