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

Court : Orissa

Reported in : [2000]246ITR108(Orissa)

..... 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 arrear dues as ..... 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, ..... as per the revenue, it may be seen that it intended to adjust the entire sum of rs. 2,10,000 towards tax and any excess has to be set off against interest. in this connection, learned standing counsel relies on clarification no. 4 issued on the kar vivad samadhan scheme, 1998, which is as follows (see [1998] 233 .....

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

Court : Orissa

Reported in : [2001]246ITR108(Orissa)

..... 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 dues as per ..... 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, 1998. the ..... as per the revenue , it may be seen that it intended to adjust the entire sum of rs. 2,10,000 towards tax and any excess has to be set off against interest. in this connection, learned standing counsel relies on clarification no. 4 issued on the kar vivad samadhan scheme, 1998, which is as follows (see : [1998]233itr50( .....

Habibulla Khan Vs. State of Orissa and anr.

Court : Orissa

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

..... 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 of what was stated in paragraph 59 of antulay's case, which is ..... does not owe the appointment to the state. shri das submits that the same logic would apply to the notification to be issued under section 15(2) of the representation of people act, 1951 by the governor on which reliance has been placed by shri rath to sustain his submission. in the bombay case, reliance was then placed ..... regard in (1) maharaj shri govindlal jee ranchhodlal jee v. cit, ahmedabad, : [1958]34itr92(bom) (which is a judgment of bombay high court rendered by chagla. cj.)(2)champalal v. state of madhya pradesh, : air1971mp88 ,in which the definition of the word 'office' given in corpus juris secundum 'a position or station in which a person is .....

Digambar Bhuyan Vs. Nityananda Sahoo and ors.

Court : Orissa

Reported in : 38(1972)CLT992; [1974]94ITR459(Orissa)

..... 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 summoning such particulars is lifted. ..... by its order dated may 3, 1971. it is against this order that this present revision application has been filed.2. the short question for consideration in this case is whether the petitioner (defendant no. 3) is entitled to have the assessment records relating to the plaintiff for the years 1964-65 to 1969-70 ..... . the matter relating to disclosure of information is contained in sections 137 and 138 of the 1961 act. sub-section (1) of section 137 is in identical terms with section 54 of the 1922 act. sub-section (2) appeared in a modified form and is confined to an injunction on a public servant against disclosure .....

Commissioner of Income-tax Vs. Utkal Flour Mills

Court : Orissa

Reported in : [1991]190ITR139(Orissa)

..... directing the carry forward of the loss of rs. 2,44,780 to the subsequent year ?'2. there is no dispute in this case that loss determined in pursuance of a return filed in accordance with section 139(3) of the act can be carried forward. however, section 80 of the act provides that such loss cannot be carried forward in the ..... 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 ..... person who has not furnished a return within the time allowed to him under sub-section (1) or sub-section (2) may, before the assessment is .....

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

Court : Orissa

..... c.b.medical college & hospital, cuttack in the prescribed g-form and 153 encroachment cases were booked under the o.p.l.e.act for eviction from the encroached government plot no. 439 of area ac.1.569 (p), i.e. ac.0.612 recorded in the name of health department. accordingly notices were ..... department. in the said meeting it was decided to recommend the detailed project reports on integrated housing & slum development programme scheme of cuttack, phase-i and ii on priority basis for appraisal and sanction in the central sanctioning committee. accordingly, the said proposals were placed before the central sanctioning committee of the ministry of housing ..... upon municipalities, subject to such conditions as may be specified therein, with respect to(i) the preparation of plans for economic development and social justice;(ii) the performance of functions and the implementation of schemes as may beentrusted to them including those in relation to the matters listed in thetwelfth schedule;(b) .....

Jayakrishna Panigrahi and ors. Vs. Hrusikesh Panda

Court : Orissa

Reported in : 1992CriLJ1056; 1992(I)OLR26

..... to him at a time and place to be fixed by the order, and show cause, in the manner hereinafter provided, why the order should not be made absolute. (2) no order duly made by a magistrate under this section shall be called in question in any civil court. explanation : a 'public place' includes also property belonging to the ..... or which must necessarily cause injury, obstruction, danger or annoyance to persons who may have occasion to use any public right. thus under the indian penal code an act or illegal omission of a person causing danger or annoyance to the people in general who dwell or occupy property in th3 vicinity would be a public nuisance. the ..... railways and the works connected therewith, be it enacted as follows' was used by two learned judges, namely. lord chelmsford and lord colonsay to be part of the act and it was held that the heading could be usefully referred to determine the sense of any doubtful expression in any particular section ranged under a particular heading but .....

Krushna Sahu and ors. Vs. Chaitan Das

Court : Orissa

Reported in : AIR1966Ori191; 1966CriLJ1044

..... of rs. 118 was ordered to he paid to the complainant 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 ..... to drive out the animals, one fails to understand-how there was any major damage to the existing crop i am therefore inclined to believe that there was no such damage, worth the name warranting seizure of such a large number of animals . . .. .. i, therefore come to the conclusion that micro was ..... no such damage, for which the animals deserved to be impounded.'the learned magistrate appears to be under a misconception that for impounding cattle permissible under section 10 of the act, major damage is necessary he appears to have overlooked the language of section 10 itself. it .....

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

Court : Orissa

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

..... finance act, 1979, with effect from april 1, 1980 ; the finance act, 1981, with effect from april 1 ..... old provision 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. there have been substitutions and insertions by the .....

Secondary Board of Education, Orissa Vs. Income-tax Officer, Ward e, C ...

Court : Orissa

Reported in : [1972]86ITR408(Orissa)

..... party on several days to explain the opposition. without being satisfied with the explanation the opposite party issued the notice (annexure d) under section 143(2) of the income-tax act. the writ application has been filed under articles 226 and 227 of the constitution for issue of an appropriate writ for quashing the aforesaid notices and ..... 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 of r which the board ..... which are liable to be quashed. mr. misra very seriously contended that at this preliminary stage of issue of notice the high court should not interfere. there is no such hand and fast rule. ordinarily, the high court in exercise of its writ jurisdiction under articles 226 and 227 of the constitution does not interfere with an .....