Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Sorted by: recent Court: orissa Page 1 of about 908 results (0.335 seconds)

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) .....

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( .....

Binay Mahapatra Vs. State of Orissa and ors.

Court : Orissa

Reported in : 78(1994)CLT901; 1994(II)OLR508

..... of building. an application for sanction of plan for construction of building has to be dealt with by the development authority under the orissa development authorities act and if under the said act no power has been conferred to make the demand*, the demand must be held to be without jurisdiction. therefore, neither the state government nor the ..... delhi, who in the meantime has submitted a detailed project report and the estimated cost of implementing the scheme of water supply to cuttack city will be rs. 2,857/- lakhs. the said consultant has also furnished a cash-flow statement and while calculating the estimated cost of the project and its repayment schedule it has ..... 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 .....

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 .....

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 .....

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 .....

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 .....

Commissioner of Income-tax Vs. S. Samantasinghar and anr.

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 him ..... 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 the particulars of his income or furnished inaccurate particulars of such income, he may direct that such person shall pay ..... (for short ' the act '), in all the three cases is as follows :' whether, on the facts and in the circumstances of the case, the tribunal was correct in holding that the penalty at the minimum is leviable with reference to the amended law '2. facts of s.j.c. no. 72 of 1981 :the assessee, dr. s. samantasinghar, besides his .....

Himansu Majumdar Vs. State of Orissa

Court : Orissa

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

..... 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 ..... 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 finance department notification no. 25714-c.t.a.-65/60-f dated the 11th august, 1960, issued ..... by the commissioner of sales tax in exercise of his powers under section 23(4)(a) of the act read with rule 80 of the rules made under the act.2. the appellant is a registered dealer under the act and carries on business in the steel city of rourkela. he deals in sewing machines and spares. for .....