Court : Orissa
Decided on : Feb-13-1970
Reported in : [1970]26STC480(Orissa)
..... 66 i.t.r. 478 (s.c.). the following observations in paragraph 9 of the judgment may be quoted in this connection :section 66(5) of the indian income-tax act, 1922, requires the tribunal on receiving a copy of the judgment of the high court to pass such orders as are necessary to dispose of the case conformably ..... as to entitle the dealer to exemption.6. rule 22 of the central sales tax (orissa) rules prescribes that the provisions of the orissa sales tax act, 1947 (orissa act 14 of 1947) and the rules made thereunder shall mutatis mutandis apply in respect of all procedural and other matters incidental to the carrying out of the purpose ..... state sales and obtained a declaration in form c from the purchasing dealer. both the opposite party and the purchasing dealer were registered under the central sales tax act. the declaration form produced before the sales tax officer contained the correct registration number of the purchasing dealer, but the date of registration was wrongly given therein .....
Tag this Judgment!Court : Orissa
Decided on : Feb-16-1970
Reported in : [1970]77ITR1013(Orissa)
..... the joint ownership was converted into individual ownership and the memorandum is merely evidence of that fact.9. it is not hit by section 17(1) of the indian registration act. at one stage in its appellate order the tribunal came to the same conclusion and rightly. it is not necessary to cite various authorities on the point. ..... g.k. misra, c.j. 1. the following question has been referred to the high court under section 66(2) of the indian income-tax act, 1922 (hereinafter referred to as ' the act ')-' whether the memorandum of partition dated may 1, 1957, evidencing previous partition on april 1, 1957, is inadmissible in law for want of registration '2. ..... was also described to be his individual business in paragraph 1 of the application filed before this court. the assessee filed an application under section 25a of the act and an order was sought to the effect that the joint family property had been partitioned among the various members in definite portions as required under section 25a, .....
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