Court : Orissa
Reported in : 1999(I)OLR408
..... it is necessary to take note of the various provisions of bengal finance (sales-tax) act, 1941 (in short, 'bengal finance act') and west bengal sales-tax act, 1954 (in short, 'bengal act') as amended by the west bengal taxation laws (second amendment) act, 1984 (in short, 'bengal amendment act'). ..... price of a dealer during any period which remains after deducting therefrom his contractual transfer price during that period on -(a) contractual transfer of goods referred to in section 14 of the central sales tax act, 1956, on a prior sale whereof in west bengal sales tax act, 1954, if such goods are notified for taxable under that act, is shown to the satisfaction of the commissioner to have been paid;(b) contractual transfer of goods, sales of which are declared tax-free under sec. ..... 5(2) (a)(ii) which is quoted below: (ii) sales to a registered dealer of goods other than rice and wheat, referred to in section 14 of the central sales tax act, 1956 (74 of 1956), specified in the certificate ofregistration or such dealer as being intended for re-sale, other than that by way of sale referred to in sub-clause (ii) of clause (g) of section 2 or in 6-d, by him in west bengal, and of containers and other materials for packing of such specified goods.provided that deduction on account of sales referred to in sub-clause (ii) shall ..... carefully we have taken note of the comparative chart of the relevant sections so far as west bengal sales tax act as well as the orissa sales tax act is concerned. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori185
..... . the contentions in this behalf are based on the assumptions: (1) that the facts and circumstances relating to the passing of the agricultural income-tax (second amendment) act of 1950 and the estates abolition act of 1951, make out a deliberate scheme in fraud of the law, in order to beat down the compensation payable, and (2) that such a fraudulent scheme renders the relevant enactments or the portions thereof ..... well be noticed that while such a limit is not known under the madras system of land tenures, it appears to be a well-known distinction in the bengal and orissa system of land tenures, see section 5 (5), orissa tenancy act, which says that 'where the area held by a tenant exceeds 33 acres, the tenant shall be presumed to be a tenure-holder until the contrary is ..... 'qui quid plantatur solo solo cedit' has no application in india, the definition of the words 'estate' and 'lands' in the bengal estates partition act of 1879, shows that an 'estate' means all lands comprised in it and that the word 'land' does not include houses ..... the provincial government under the two sections is an executive and not a legislative function, the provisions in this behalf are hit by the principle laid down by the supreme court in its judgment in -- state of west bengal v ..... i am aware, the bengal scheme has not yet ..... . for instance, bengal was one of the earliest of the provinces which took up the question of gamindary abolition and produced the authoritative report of the flood commission in .....
Tag this Judgment!Court : Orissa
Reported in : 69(1990)CLT440; 1990CriLJ2626
..... in the premises of the above discussion, i am of the view that section 7, as amended by amendment act 63 of 1984, which came into operation on 2-10-1985, was not retrospective, but prospective in its effect. ..... the dowry prohibition (amendment) act, 1984 (amendment act no. ..... it is further to consider if chapter xxxvi, particularly section 473 of the new code shall be applicable to a case instituted on a complaint for an occurrence which took place prior to coming into force of amendment act 63 of 1984 completely doing away with limitation with regard to taking of cognizance of cases under the act. ..... there is no indication in the section nor any where in the amendment act to show that the new section is retrospective in operation. ..... is to be noted that sub-section (3) was added to the new section by amendment act 43 of 1986. ..... in view of the above discussion, i am of the opinion that even to a case under section 7 of the act before its amendment, provisions of section 473 of the new code are applicable and in a suitable case on being satisfied, the court may condone limitation for the purpose of taking cognizance. mr ..... section 6 of the amendment act no. ..... 2 was complete in the year 1982 prior to the amendment referred to above and so ex facie no court could take cognizance of any offence under the act except on a complaint made within one year from the date of the ..... the relevant part of section 7 of the act, as it stood prior to the amendment, is again quoted below to facilitate discussion:--'7 .....
Tag this Judgment!Court : Orissa
Reported in : II(1990)DMC271
..... in the premises of the above discussion, i am of the view that section 7, as amended by amendment act 63 of 1984, which came into operation on 2-10-1985, was not retrospective, but prospective in its effect. ..... ' the dowry prohibition (amendment) act, 1984 (amendment act no. ..... it is further to consider if chapter xxxvi, particularly section 473 of the new code shall be applicable to a case instituted on a complaint for an occurrence which took place prior to coming into force of amendment act 63 of 1984 completely doing away with limitation with regard to taking of cognizance of cases under the act. ..... 'there is no indication in the section nor anywhere in the amendment act to show that the new section is retrospective in operation. ..... 'it is to be noted that sub-section (3) was added to the new section by amendment act 43 of 1986. ..... in view of the above discussion, i am of the opinion that even to a case under section 7 of the act before its amendment, provisions of section 473 of the new code are applicable and in a suitable case on being satisfied, the court may condone limitation for the purpose of taking cognizance. mr. ..... section 6 of the amendment act no. ..... 2 was complete in the year 1982 prior to the amendment referred to above and so ex facie no court could take cognizance of any offence under the act except on a complaint made within one year from the date of the offence. .....
Tag this Judgment!Court : Orissa
Reported in : 1986(I)OLR488
..... the land acquisition (amendment) act, 1984 (act 68 of 1984) came into force ..... 1984 under section 30(2) of the amending act the provisions of the amended sub-section (2) of section 23 and section 28 of the act were made applicable to all proceedings relating to compensation pending on 30th april, 1982, or filed subsequent to the said date whether before the collector or before the court or the high court or the supreme court even if they had been finally terminated before the enactment of the amending act section 23(2) of the unamended act provided for a solatium to ..... judge after hearing the parties on the said application came to the view that the provisions of the amending act would not apply in this case inasmuchas it was the high court who finally disposed of the matter ..... modify the decree by awarding higher solatium and interest as provided in the amended sections 23(2) and section 28 of the act of 1984. ..... scope of sub-section (2) of section 30 of the amending act was considered by the supreme court in a decision reported ..... act provided for payment of interest on excess compensation at the rate of six percentum per annum which was enhanced to nine percentum in the amending act ..... the special land acquisition officer) that the provisions of the amended section 23(2) and section 28 of the act are applicable to all proceedings for determination of the amount of compensation pending on 30th april, 1982 or filed subsequent to the said date whether before the collector or before the court or .....
Tag this Judgment!Court : Orissa
Reported in : (1991)100CTR(Ori)211; [1992]194ITR743(Orissa)
..... section 263(1) was introduced by the taxation laws (amendment) act, 1984, with effect from october 1, 1984, for removal of doubts. ..... 144b has been omitted with effect from april 1, 1989, by the direct tax laws (amendment) act, 1987.5. ..... section 263(1), as it stood at the relevant time, empowered the commissioner to call for and examine the records of any proceeding under the act and pass such order if he considered that the order passed therein by the income-tax officer was erroneous in so far as it was prejudicial to the interests of ..... been further amendments in the explanation to section 263(1) by the finance act, 1988. ..... from this, it is not inferable as contended by the assessee that, prior to october 1, 1984, the order made on the basis of the direction of the inspecting assistant commissioner was not available to be interfered with ..... 263(1) referred to records of any proceeding under the act and the order passed therein by the income-tax ..... concerned with those amendments. ..... on being moved under section 256(1) of the act, the aforesaid question has been referred to this court ..... context, a reference to section 246 of the act as it stood at the relevant time is necessary ..... section 263(1) was added with effect from october 1, 1984, 'for the removal of doubts'. ..... of the revenue, the following question has been referred to this court for adjudication by the income-tax appellate tribunal, cuttack bench (in short 'the tribunal'), under section 256(1) of the income-tax act, 1961 (in short 'the act'). .....
Tag this Judgment!Court : Orissa
Reported in : AIR1951Ori153
..... was later amended by the orissa tenancy second (amendment) act, xxxii (32) of 1947 on 10-12-47. ..... on the other hand it has been urged that those are cases which are specifically covered by schedule 82, bengal tenancy act corresponding to schedule 36, orissa tenancy act as it stood before the 1946 amendment. ..... the proposition that the orissa tenancy act applies only to agricultural leases, relying on the decisions under the bengal act, is one that can only be accepted with some reservation, because the orissa tenancy act has specifically included chandnadars within the class of tenants. ..... but it has been held with reference to the corresponding section of the bengal tenancy act that this classification is not exhaustive & that there may be classes of tenants governed by the tenancy act and outside these categories, for instance, a tenant of a private land (see 'janki singh v. ..... prior to 1913 most of the provisions of the bengal tenancy act were in force in orissa & the provisions of the t. p. ..... in bengal the law had been amended in 1928 by enacting that'an under-raiyat is not liable to be ejected. ..... a similar definition of the word 'raiyat' was given in the bengal tenancy act when, it was enacted in 1885. ..... bengal act xi (11) of 1856 (sale of land for arrears of land revenue act) exempted the vesting of leases of lands, whereon dwelling house had been erected, in the purchaser of an estate, whether permanently settled or not, by ss 37 & 52 of that act. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1989Ori219; 68(1989)CLT288
..... sub-section (1),--(i) published after the commencement of the land acquisition (amendment and validation) ordinance, 1967, but before the commencement of the land acquisition (amendment) act, 1984, shall be made after the expiry of three years from the date of the publication of the notification, or(ii) published after the commencement of the land acquisition (amendment) act, 1984, shall be made after the expiry of one year from the ..... amended provisions of the act and section 4(1) notification in this case having been made prior to the land acquisition (amendment) act, 1984, but subsequent to the land acquisition (amendment and validation) ordinance, 1967, no declaration under section 6(1) is permissible after expiry of three years from 26-3-1984 ..... amendment) act, 1984 (act 63 of 1984) came into force with effect from 24th september, 1984, and the writ petition was filed by the petitioner on 25-10-1984 ..... even prior to the amendment act of 1984, in view of the first proviso to section 6(1), which was introduced by the land acquisition (amendment and validation) ordinance, 1967, a declaration under section 6(1) could not be made after ..... which the acquisition is sought to be made; and (ii) the requisite pre-condition for exercise of power under sub-sections (1) and (4) of section 17 of the act being existence of urgency and there being no urgency, the pre-conditions for exercise of the power have not been attracted and, therefore, the notification under annexure 1/a is liable to ..... second .....
Tag this Judgment!Court : Orissa
Reported in : AIR1993Ori259; 76(1993)CLT720
..... this that the classification made by the act, which is based on the type of offenders as distinguished from the type of offences, which was the basis of the west bengal act, was held permissible in the aforesaid supreme ..... appointment of special judges had also been made for 'more speedy trial' as would appear from the long title of the criminal law amendment act, 1952, whose section 6(l)(a) includes trial of offences under the prevention of corruption act, 1988, has failed to deliver the goods, as would appear from what has been stated in paragraph 5 of the preamble, the act was enacted to try a special class of offenders with 'utmost dispatch'. ..... a combined reading of these two decisions, the first of which is by a constitution bench and the second by a division bench, would show that the burden cast by section 178-a of the sea customs act on the person noticed was held to be permissible in law, because the seizure had taken place on the reasonable belief that the goods were smuggled, as noticed in para 6 of pukhraj's ..... shri rao is that this article is not attracted first because confiscation proceeding is not 'prosecution'; secondly because condemnation of goods is not a 'punishment'; and thirdly, the authorised officer is not a ..... the principal bill) - (a) in the first paragraph, for the words and figures, 'during the period 1980-89' the words 'during the last several years' shall be substituted, and (b)in the second paragraph, the words 'during the said period' shall be omitted. .....
Tag this Judgment!Court : Orissa
Reported in : [2004]134STC62(Orissa)
..... there in section 241 of the income-tax act, 1961 before its substitution by the direct tax laws (second amendment) act, 1989 with effect from april 1, 1989. ..... section 14 of the act, it is pertinent to mention that the second proviso to the said section was inserted by way of amendment by act 23 of 1983 with ..... the assessee does not consist solely of income from interest on securities or dividends, within three months from the end of the month in which the total income is determined under this act, and(b) in any other case, within three months from the end of the month in which the claim for refund is made under this chapter, the central government shall pay ..... by deduction of such excess from the amount of tax, penalty or interest due in respect of any other period : provided that no claim to refund of any tax, penalty or interest paid under this act, shall be allowed unless it is made within twenty-four months from the date on which the order of assessment or order imposing penalty, as the case may be, was passed or from the date of ..... 1975, in pursuance of any order of assessment or penalty and such amount or any part thereof having been found in appeal or other proceeding under this act to be in excess of the amount which such assessee is liable to pay as tax or penalty, as the case may be, under this act, the central government shall pay to such assessee simple interest at the rate specified in sub-section (1) on the amount so found to be in excess ..... of income-tax, west bengal v. ..... 1984 .....
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