Court : Orissa
Reported in : AIR1953Ori23; 18(1952)CLT288
..... , observes:'the only question on the merits which falls for decision is whether the one year has to be computed from the date when the order was signed by the income-tax officer, or the date when it was communicated to the petitioner, or the date, if there be any, on which the petitioner had the opportunity of coming to know of ..... not entitled to the time the letters from sambalpur took to reach them. but our attention has been drawn to rule 61 (2) of the rules under the orissa sales tax act, 1947, which runs as follows:'on receipt of the application, the dealer will be informed of the court fee stamps that will be required under the provisions of sub-rule ..... a reference, bears the date '30th july, 1951', and the present petition has been filed on 28th september 1951. under the provisions of section 24 (2) of the orissa sales tax act, the petition to the high court has got to be filed within 30 days of such refusal by the commissioner. subsection (2) runs thus:'if, for reasons to be recorded .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori266
..... was introduced to cover cases of what may be called 'special jurisdiction' such as say, the 'advisory jurisdiction of the high court' under section 66, indian income-tax act, or other such statutory or other jurisdictions. the above case of the nagpur high court, cannot also be taken as a definite ruling on the question at issue ..... are concerned in this case. it is said that such jurisdiction is not an inherent and sui generis jurisdiction, but that in respect of the exercise thereof, the act itself uses words like 'offence' 'guilty' and 'sentence' and so forth, indicating that the jurisdiction is purely in the nature of a statutory criminal jurisdiction. this ..... from halsbury's laws of england, vol. 7, 1909 edition, p. 209, para. 636 which states as follows:'judges of inferior courts are punishable byattachment for acting unjustly, oppressively or'irregularly' in execution of their duty.'it may be noticed that the same passage alsocontains a statement that :'a great part of this jurisdiction .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori69; 18(1952)CLT324; [1955]28ITR386(Orissa)
..... government from exercising the jurisdiction hereby delegated. schedule' (omitted)the objection therefore to the validity of the administration of orissa states order and of the extension of the orissa agricultural income-tax act to the ex-states areas by including it, by a notification, in the schedule to the said order is clearly untenable, no reference to this court by the revenue commissioner ..... and requires further consideration, can direct a reference. we accordingly proceed to consider the three questions raised as above stated.5. (1) as has been narrated above the orissa agricultural income-tax act has been included inthe schedule of the orissa administration of states order by virtue of notification no. 980 dated 19-1-1949. the administration of orissa states order, 1948, is .....
Tag this Judgment!Court : Orissa
Reported in : AIR1952Ori359
..... facts wrongly, cannot apply to a case of this kind.the oft-quoted dictum of lord esher m. r. in -- 'reg v. commr. for special purposes of the income tax', (1888) 21 qbd 313 at p. 319, elucidates this point clearly. in my view the present case falls, if at all, under the first category laid down in ..... inter-fere with any present and vesied rights of the fellows of the university, i should have hesitated to say, notwithstanding that the balloting is an executive act, that the act is open to cancellation or review by the vice-chancellor. but i am unable to see how in the present case, the balloting conducted so much in ..... would reduce the words 'togetherwith the existing vacancies' to silence and wouldconflict with the preceding paragraph as well (sic)with the principle enunciated in section 12 of the(sic)act. mr. patnaik suggested that 'existing vacan-cies' might refer to vacancies caused by death,transfer, or resignation of some members amongthe first elected fellows. i cannot comprehendwhy .....
Tag this Judgment!Court : Orissa
Reported in : AIR1952Ori354; 19(1953)CLT269
..... having been discharged, the assessee claimed that the sum or expenses incurred in the defence of these prosecutions should be deducted under section 10 (2) (xv) of the indian income-tax act, 1922 as expenses wholly and exclusively incurred for the purpose of the assessee's business. the ex-emption was allowed. at page 567, in paragraph 2, chagla c. ..... mohapatra, j. 1. this is a reference under section 66 (1) of the indian income-tax act made by the income-tax appellate tribunal, bombay branch. the assessee is an undivided hindu family represented by lachminarayan modi, the karta of the said family. lachminarayan has four brothers who separated ..... we direct accordingly under section 66(4) of the act that the tribunal should send a further statement of all the relevant facts in the light of the above decisions in -- 'j. b. advani & co. ltd. v. commr. of income tax and excess profits tax' : [1950]18itr557(bom) and -- 'mahabir parshad & sons v. commr. of income tax punjab and n. w. f. p. lahore' .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori121
..... hence is one subject to examination by the ordinary courts when the legality of the exercise of the power is challenged. 'the queen v. commrs. for special purposes of the income tax', (1888) 21 qbd 313 (i & j); & --'colonial bank of australasia v. willan', (1874) lr 5 pc 417 (k). but it may sometimes happen as pointed ..... are in force: see for instance the bengal land revenue sales act (act 7 of 1886), the bengal survey act (act 5 of 1875); the bengal land registration act (act 7 of 1876); the bengal cess act (act 9 of 1880); the estates partition act (act 5 of 1897); and the bengal settled estates act (act 3 of 1904). in-all these enactments 'estate' is differently ..... of madhu-pur estate, in the district of cuttack, should be disqualified under sub-clause (iv) of clause (f) of section 10, orissa court of wards act (act 26 of 1947).and whereas the state government are satisfied that the said brundaban chandra dhir narendra is incapable of managing and unfitted to manage his estate, and it .....
Tag this Judgment!Court : Orissa
Reported in : AIR1954Ori94; 19(1953)CLT216
..... that view has been shown to be incorrect and consequently further investigation with a view to see whether clause (c) of sub-section (2) of section 14, income-tax act is applicable cannot be avoided.it will perhaps be premature to discuss this point at great length in this order. it is, however, sufficient to note that the ..... filing a return through its agent jashbant bhol and consequently the second proviso to sub-section (3) of section 64 income-tax act is a complete bar to the petitioner raising any objection regarding the jurisdiction of the income-tax officer, balasore, to make the assessment.6. i would, therefore, direct the tribunal concerned to state the following case ..... and it should be further shown that the monies were received or deemed to have been received as income (see pp. 239 to 241 of sampathiyengar's indian income tax act, edn. 4, and also the decision of the privy council reported in -- 'commr. of income-tax, madras v. s. l. mathias', air 1939 pc 1 (b) and 'the decision .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori283; 19(1953)CLT76
..... inserted in the original act, sub-section (1) of which runs as follows: 'all particulars contained in any statement made, return furnished, or ..... make out that the admission is meant for the limited purpose of the income-tax assessment, it is open to him to mark it as without prejudice.it has also been brought to our notice that by a recent amendment of the orissa agricultural income-tax act, that is, orissa act 1 of 1950, a new section, 41 (a), has been ..... nearly three lakhs.but at the time of the actual assessment by the agricultural income-tax officer, he claimed, a deduction in respect of about rs. 87,000/- under section 8, agricultural income-tax act on the ground that he held certain of the properties whose income had been included in the return as trustee for the deity lord jagannatha of puri .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori117
..... council on the words 'otherwise prejudicial to him' occurring in sub-section (2) of section 66 of the old indian income-tax act. in the subsequent amendment to the indian income-tax act in section 33-a the following proviso was inserted. 'provided further that an order by the commissioner declining to interfere shall ..... review which were very similar to the powers of revision conferred on the revenue commissioner by section 28, orissa agricultural income-tax act. under section 66 (2) of the old indian income-tax act the commissioner could refer a case on a question of law for the decision of the high court. i am ..... the said division bench of this court. 2. the petitioner was assessed to agricultural income-tax by the agricultural income-tax officer, balasore. he appealed against the assessment to the collector of agricultural income-tax under section 25, orissa agricultural income-tax act. the collector gave him partial relief and directed revision of the assessment in accordance with .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori185
..... behalf of the state of orissa, the advocate-general contended that the enhanced agricultural income-tax act was a bona fide taxing measure meant to raise the rate of agricultural income-tax to the same level as that prevailing in the indian income-tax act and that it had nothing to do with the bill dealing with the acquisition of ..... the questions raised by the learned counsel for the petitioners. as regards the validity of the orissa agricultural income-tax (second amendment) act, 1950 (orissa act, 15 of 1950) (hereinafter referred to as the enhanced agricultural income-tax act), though i do not wish to express dissent from the view taken by my lord, i think it ..... of additional financial resources is a pretence. it is true that any person responsible for the contemplated increase of provincial revenues by the amended agricultural income-tax act, should have been conscious of the likelihood of such increase being temporary in view of the pendency of the legislation for the estates abolition. .....
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