Court : Orissa
Reported in : AIR1962Ori111
..... said mosque.3. the plaintiffs' case, shortly stated, is this; the said mosque has no property, besides the site in which it stands and thus it has no income; it has to meet a lot of expenses which is met by public subscriptions; that a certain wakf deed stated to have been executed by the original founder of the ..... exts. 6, 7 and 8) is not inconsistent withthe mutwalliship of the defendant or his father inrespect of the mosque which admittedly is a public mosque : the pious acts done by the public donot necessarily mean that the authority of thedefendant or his father as mutwalli of the mosquewas denied: on the contrary, there is ample documentary evidence to ..... mhd. golam gous, during his life time, could be the mutwali nor did either of them ever act as mutwali as alleged by the defendant; that the upkeep of the mosque is by the public by subscription, the public paying municipal taxes and electrical charges; that there is no documentary evidence of management of the mosque by either of the .....
Tag this Judgment!Court : Orissa
Reported in : [1962]13STC407(Orissa)
..... later pronouncement of the supreme court, the observations contained in an earlier division bench decision of this court in bansidhar mohanti v. commissioner of income-tax a.i.r. 1955 orissa 1 which were based on commissioner of income-tax, madras v. mtt. ar. s. ar. arunachalam chettiar [1953] 23 i.t.r. 180 can no longer be taken as authority ..... their previous decision in commissioner of income-tax, madras v. mtt. ar. s. ar. arunachalam chettiar [1953] 23 i.t.r. 180. in the former decision ..... the meaning of sub-section (2) of section 23 of the act and that consequently a second appeal would lie.3. i think the tribunal was right in his view, especially in view of the recent pronouncement of the supreme court in mela ram & sons v. commissioner of income-tax, punjab [1956] 29 i.t.r. 607, where they explained .....
Tag this Judgment!Court : Orissa
Reported in : [1962]46ITR246(Orissa)
..... the facts and circumstances of this case the tribunal is right in holding that income from milk derived from milch cows maintained by the opposite parties is not agricultural income so as to be assessed to income-tax under the agricultural income-tax act, 1947.'the learned member of the tribunal himself pointed out that this question is ..... completely covered by a recent decision of the supreme court in commissioner of income-tax v. raja benoy kumar sahas roy. he ..... be a distortion of the term.'in view of these observation it is clear that dairy farming will not be 'agriculture' and income from dairy farming will not also be 'agricultural income.'the learned member, therefore, took the correct view of the law. the reference is accordingly answered in the affirmative. there .....
Tag this Judgment!Court : Orissa
Reported in : AIR1963Ori11
..... hia mra khine v. ma kra pru. what was decided in that case was that the object of section 54 of the income-tax act is to make income-tax returns confidential as between the assessee and the income-tax department and against the whole world except for certain limited purposes provided by the section itself. it would clearly be an evasion ..... documents cannot be produced in evidence by any other person unless they come within the exceptions laid down in sub-section (3) of section 54 of the income-tax act. the position of the assessee may be different and on the principle that a person entitled to an advantage can very well waive the same and the assessee ..... in evidence. for that purpose he sought to rely upon certain decisions. his whole argument was, that notwithstanding anything contained in the indian evidence act, 1872, under section 54 of the income-tax act, no court is entitled to require any public servant to produce the record of any assessment proceeding before it, or to give evidence in .....
Tag this Judgment!Court : Orissa
Reported in : AIR1962Ori167
..... petitioner. the question of waiver has no application where there is contravention of the fundamental right under article 16 of the constitution. in basheshar nath v. commr. of income-tax, delhi and rajasthan, air 1959 sc 149 their lordships of the supreme court made it absolutely clear (by a majority) that a fundamental right under article 14 of ..... hereditary principle on which succession to the inam lands attached to a village office was regulated under the act, offended article 14 of the constitution, and as such it was void. mr ..... in villages bhimpur and pandrakhalli in ganjam district where the provisions of the act are still in force.2. the said ground on which the collector dismissed the suit as non-maintainable was that in view of the recent decision of the supreme court in air 1961 sc 564, dasaratha rama rao v. state of andhra pradesh, the .....
Tag this Judgment!Court : Orissa
Reported in : AIR1963Ori8
..... words have been construed in sobhagmal v. state, air 1954 raj 207; mahadev prasad roy v. s. n. chatterjee, atr 1954 pat 285 and anukul chandra mondal v.commissioner of income tax, west bangal, air 1962 cal 3. in all these decisions it was held that the word 'subordinate' occurring in the aforesaid clause of article 311, has reference to subordination in ..... government in the supply department nevertheless according to the aforesaid supplementary affidavit of the deputy secretary that appointment was made by the assistant secretary in his capacity as assistant controller acting on behalf of the controller of supplies as head of a department. it is also stated that the department of supply was a temporary department till 1957 and sanction used .....
Tag this Judgment!Court : Orissa
Reported in : [1963]49ITR366(Orissa)
..... be 'agriculture' and income from dairy farming will not be agricultural income for the purpose of the orissa agricultural income-tax act. following the aforesaid decisions therefore we must answer the first question ..... aforesaid decision and the patna decision in province of bihar v. gajendra narain singh, which is based on identical provisions in the old bihar agricultural income-tax act of 1938 will be applicable. question no. 2 is therefore answered also in the affirmative.the reference is disposed of accordingly. the department must pay ..... supreme court held that the expression 'agriculture' occurring in the income-tax act should not be given a wide meaning so as to embrace dairy farming also and this court also in state of orissa v. ram chandra choudhury, decided on august 16, 1961, followed the aforesaid decision and held that dairy farming will not .....
Tag this Judgment!Court : Orissa
Reported in : [1963]14STC46(Orissa)
..... the old section 44 of the income-tax act. one view was that it related only to the actual computation of the income whereas the other view was that it related to the whole procedure laid down in that act for imposing liability on the taxpayer. the supreme court in c. a. abraham v. income-tax officer, kottayam, and anr. [1961] 41 i.t.r. 425 ..... state of bombay [1961] 12 s.t.c. 405; m. veerabadra konar v. the state of madras [1962] 13 s.t.c. 556 and veerappa ningappa sanakal of munavalli v. the mysore state [1962] 13 s.t.c. 796.6. the decisions of the supreme court dealing with the construction of section 44 of the indian income-tax act prior to the ..... held that the word 'assessment' in that section is used in its widest connotation and will include the procedure laid down in the act for imposing liability on the taxpayer. this view was again reiterated in a later .....
Tag this Judgment!Court : Orissa
Reported in : AIR1963Ori107; [1963]14STC220(Orissa)
..... in certain cases.' the dealer's point is that rule 65 is discriminatory for these reasons : sales tax is a tax on gross turnover of sales, not on profession, profits or income; no slab is contemplated under the sales tax act as in other taxing statutes; the provision for classification in rule 65 has no relation with the object of the ..... act which is to tax on gross turnover of sales : the classification made by rule 65 denies the dealer the ..... or sliding scale of the nature as impugned rule 65 in the present case, came for consideration. the nearest approach to rule 65 is the bombay sales tax act quoted above. their lordships of the supreme court held that no discrimination is involved in the bombay classification. the other decisions are not directly applicable to the .....
Tag this Judgment!Court : Orissa
Reported in : AIR1963Ori120
..... undisputed position in mahomadan law that defendant no. 1 kulsam bibi had no right to alienate the property of her husband although she was allowed to enjoy the entire income of the property till her dower debt was satisfied and in support of their contention they rely on a passage from the principles of mahomadan law by mulla (15th ..... plaintiffs intend to fight out alienations, to recover possession from the alienees and as such it comes within the scope of section 7(iv)(c) of the court-fees act, then the plaintiffs filed this second appeal on july 2, 1962 whereupon the stamp reporter took objection and reported that ad valorem fee is payable both in this court ..... referred the question to me as taxing judge for decision.7. keeping in view the principles laid down by a division bench of this court in sadanand sahu v. state or orissa, (1961) 3 orissa j. d. 335 : (air 1962 orissa 102). i am of opinion that prima facie the suit, as framed, appears to be substantially for partition. the .....
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