Court : Orissa
Reported in : AIR1959Ori126
..... of defendant no. 1 that the real lender was kelu charan barik and he got the mortgage bond executed in favour of his relation, the plaintiff, to avoid income-tax.unfortunately the learned subordinate judge treated these two issues as covering the same point and came to a finding that the plaintiff was entitled to sue and the suit was ..... suppress the fact that the original mortgage bond was cost and suit was tiled only on a registrant copy of the mortgage bond; and that the learned subordinate judge acted contrary to law in not requiring the plaintiff first to prove the loss of the mortgage bond and then let in evidence the registration copy. according to the learned ..... execution and the contents of the original are admitted by defendant no. 1 and in that view no formal attestation need be proved under section 68 of the evidence act and accordingly i admit this certified copy as secondary evidence and mark it as ext. 1(b)'.it is therefore clear that the registration copy was marked as an .....
Tag this Judgment!Court : Orissa
Reported in : AIR1959Ori185; [1959]36ITR94(Orissa)
..... shown in the same account book --the department held that the assessee had no record to show that it was paid out of the non-agricultural income taxable under the indian income-tax act. the non-agricultural income is admittedly about rs. 91,000/-. the assessed claimed a rebate on rs. 10,000/- only.6. on the above facts, the learned ..... year 1952-53 the petitioner assessee contributed rs. 10,000/- as a donation to the bhadrak college, an institution approved under section 15-b of the indian income-tax act, in the cash book referred to above, the said sum of rs. 10,000/- was simply debited without stating whether it came out of the agricultural or non ..... the assessee. there was no such proof and it may very well be said that the entire amount was paid even out of the agricultural income, which was not subject to the indian income-tax act. we, therefore, find no reason to interfere in this matter'.4. in their appellate order rejecting this contention, the appellate tribunal relied upon .....
Tag this Judgment!Court : Orissa
Reported in : [1959]36ITR100(Orissa)
..... rule 6 in the said rules to the effect that the rules and orders that are issued by the government of india from time to time under the indian income-tax act, 1922, should be followed in the state. but this rule does not in any way help the contention of the learned counsel for the assessee. it is ..... the assessee, contends that under section 3 of the income-tax act which is a charging section, no tax can be levied unless the annual finance act is passed. section 3 of the indian income-tax act is as follows :'where any central act enacts that income-tax shall be charged for any year at any rate or rates tax at that rate or those rates shall be charged ..... case.the assessee raised two contentions before the tribunal to the effect, firstly, that under section 3 of the indian income-tax act, there must be a central finance act enacting the rates of income-tax for the year of assessment and as, such finance act was not passed by the gangpur state, there was no rate in force so as to determine the .....
Tag this Judgment!Court : Orissa
Reported in : AIR1960Ori83; [1959]37ITR500(Orissa)
..... state to the tribunal in his application for reference the questions which arise from the order of the tribunal.5. under section 33 clause (1) of the income-tax act, 'any assessee objecting to an order passed by an appellate assistant commissioner under section 28 or section 31 or to an order passed by the inspecting assistant ..... accept service, in which casa service on such agent shall be sufficient.therefore the contention of the learned standing counsel is that section 66 of the indian income tax act, read with the provisions of the civil procedure code clearly shows that service in this case is a valid service and therefore time begins to run from the day ..... of that application.'the learned judges also quoted with approval the observation made in that case to the following effect:the next point to be considered in the income-tax act is that the proceedings are of a most secret character ....... now it does not follow that becausean agent is duly authorised to conduct the business of .....
Tag this Judgment!Court : Orissa
Reported in : AIR1959Ori196
..... will not lie. but the powers of this court under article 226 are wider than the powers of certiorari exercised by the high court in england rashid v. income-tax investigation commissioner, see air 1954 sc 207 and bassappa v. nagappa, air 1951 sc 440. once it is held that the educational institution is a public institution ..... the judgment of bose j. in air 1952 cal 594 seems to be that it is a quasi-judicial aet. but whether it is a quasi-judicial act or administrative act, the majority view of the high courts (even that of allahabad high court as reflected in the decision of aggarwalla j.) seems to be that the ..... therefore, both the englishand american authorities seem to be agreed thateven in disciplinary matters the head of an educational institution has no absolute discretionarypower and that he must act reasonably and the aggrieved student must get an opportunity of beingheard and of establishing his innocence, if he sodesires.21. the indian decisions doubtless show some divergence of .....
Tag this Judgment!Court : Orissa
Reported in : AIR1960Ori46
..... pending for implementation of the order of the union government dated 5-7-54 are quashed'.soon after the delivery of this judgment, the president promulgated the indian income tax (amendment) ordinance 1959 (ordinance no. 1 of 1959) but that ordinance did not deprive basheshwar nath of the right which he obtained by the judgment of ..... visvanatha sastri, air 1954 sc 545 their lordships of the supreme court, in the first instance, pronounced sub-section (4) of section 5 of the taxation on income (investigation commission; act, 1947 to be violative of article 14 and as such void, but left open the question as to whether sub-section (1) of that section or sub- ..... of the constitution by the constitution (sixth amendment) act 1956. a constitutional amendment stands on a different footing and is not con-polled by article 14. again in air 1959 sc 149 the supreme court passed the following order in favour of bashcshwar nath: 'the order of the income tax commissioner, delhi dated 29-1-1958 is -set .....
Tag this Judgment!Court : Orissa
Reported in : AIR1960Ori43
..... control certain specified trades and professions and authorises them to require persons to obtain licenses and charge fees for that purpose. when the legislature used both the expressions 'fee' and 'tax' in the act, it must be presumed to have understood the distinction between the two expressions. once it is found, on the facts of this case,that the levy is a ..... therefore, hold that the expression 'fee' was deliberately used in section 49-g with a view to distinguish it from tax as generally understood. 7. in view of the admission made in the counter affidavit filed by the state that the income realised from the levy was not used for controlling and regudating the trade of brick-burning but was also utilised .....
Tag this Judgment!Court : Orissa
Reported in : AIR1960Ori109
..... madan's confectionery shop for supply of water dated september 30, 1938 clearly showing that water tax was paid by madan as proprietor of the said confectionery shop.the defendant madan also claims that he had paid income-tax and sales-tax as he said in his evidence. while on this aspect of the case as claimed on ..... undoubtedly shifted to the party or parties claiming the said property as their exclusive self-acquired property. furthermore, there is also the circumstance that this joint family had income producing 15 acres of land as appears from the plaint schedule, including puri property.17. mr. banchhanidhi mohapatra, learned advocate general appearing for the defendant-appellant bipracharan ..... separate property was used to support a son nor from the mere failure of a member to keep separate accounts of his earnings; so also acts of generosity or kindness should not be construed as admission of legal obligation separate property thrown into the common stock is subject to all the .....
Tag this Judgment!Court : Orissa
Reported in : AIR1960Ori142
..... tribunal did not appear to have referred to any legal evidence or any material in support of this finding. doubtless having regard to the provisions of the indian income-tax act, there may be some difficulty for any strict legal evidence; but there must be some material on record to support the finding with regard to the estimation ..... 4. before dealing with this question, i would like to state that section 13 of the indian income-tax act does not justify a bald estimate of the income by the income tax officer without any evidence or other material on record. the income-tax officer is equally not entitled to make a guess without any evidence. where accounts have been produced and ..... . 3. mr. s.m. gupta, learned counsel on behalf of the petitioner did not challenge the applicability of the proviso to section 13 of the indian income-tax act. he also did not challenge the gross turn-over of rupees one lakh in the general potato business or the gross turnover in respect of the fruits and .....
Tag this Judgment!Court : Orissa
Reported in : AIR1960Ori183
..... the benefits of this partnership till ho attains majority.' 3. an application was then made for registration of the partnership business under section 26a of the income-tax act. the income-tax officer, rejected the application holding that the minor was made a full-fledged partner and was not merely admitted to the benefits of partnership and consequently the ..... loss borne by the partnership firm. notwithstanding the existence of this clause the learned judge held, as a matter of construction, that for the purpose of the income-tax act it must be held that the minors were not full-fledged partners but were only admitted to the benefits of partnership, relying on the aforesaid madras decision. ..... only to the benefits of the partnership. (ii) whether, on the facts and in the circumstances of this case, registration under section 26a of the indian income-tax act should have been granted to the firm as constituted by the said deed dated 25-7-1951 and the deed of rectification dated 20-2-1952, for .....
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