Court : Orissa
Reported in : AIR1958Ori143; 24(1958)CLT412; [1958]33ITR733(Orissa)
..... ..... any trustee or trustees appointed under a trust declared by a duly executed instrument in writing, whether testamentary or otherwise (including the trustee or trustees under any wakf deed which is valid under the mussalman wakf validating act of 1913), are entitled to receive on behalf of any person, the tax shall be levied upon and recoverable from the trustee or trustees in the like manner ..... of these two contentions is sound.8. the first contention goes against the fundamental principle of a private wakf which can be validly created under the mussalman wakf validating act of 1913. that act has set all previous doubts at rest and has made it clear that a wakf can be validly created for the maintenance and support of the founder, his family and descendants provided an ultimate benefit .....
Tag this Judgment!Court : Orissa
Reported in : [1973]89ITR211(Orissa)
..... to the section to the effect ' exemption of wakf-alal-aulad ' confines it to a particular class of wakf. the body of the section deals with wakf referred to in section 3 of the mussalman wakf validating act, 1913 (hereinafter to be referred to as ' the validating act'), section 3 of that act runs thus: '3. power of mussulmans to create certain wakfs.-- it shall be lawful for any person professing ..... the mussalman faith to create a wakf which in all other respects is .....
Tag this Judgment!Court : Orissa
Reported in : AIR1950Ori67
..... be dismissed. the prosecutions which are sought to be quashed are for alleged breach of certain notifications issued under the orissa maintenance of public order act. the validity of the said act as such or of any of the provisions thereof or of any notifications thereunder are not challenged before us and we are not concerned with ..... the present case also.99. i would, therefore, respectfully agree with my lord the chief justice and hold that the orissa maintenance of public order act has been validly applied to the states of bamra and kalahandi and that proceedings would lie in the criminal courts of those states for contravention of any of flie provisions ..... of documents like the agreement, that it represents a transaction between two sovereign states and they are to be considered on the footing of their being acts of state. neither the validity nor the legality should be made subject of consideration, by municipal law, in municipal courts. of course if they create any right or liability .....
Tag this Judgment!Court : Orissa
Reported in : AIR1994Ori258; 1995(I)OLR544
..... is invalid and in operative. 4. mr. shanti bhushan appearing for the consumers of coal while reiterating the contentions raised by mr. parasaran with regard to the validity of the act in question, raises a further contention that the tax in the present case, so far as coal-bearing land is concerned, is, in fact, a tax on ..... his submissions emphasised the point that there is a presumption in favour of constitutionality of a statute and that must be borne in mind while deciding the validity of the impugned act. dealing with this question in the case of diamond sugar mills ltd. v. state of uttar pradesh, air 1961 sc 652, it was observed by ..... writ applications and all these writ applications were heard together.3. mr. parasaran appearing for mahanadi coalfields raises the following contentions in assailing the validity of the act in question:--(i) though the act purports to levy a tax on land within entry 49 of list ii of seventh schedule, yet the nomenclature itself is not conclusive in .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori185
..... on legislative powers of both those bodies. the provisions of part iii dealing with fundamental rights impose further limitations on their legislative power. the constitutional validity of an act can, therefore, be challenged either on the ground that the statute contravenes the fundamental rights guaranteed by the constitution or else that it is beyond ..... the following dictum in '(1931) a c 310 at p. 317 (zi5)' has been relied on:'their lordships entertain no doubt that time,alone will not validate an act which, whenchallenged, is found to be ultra vires, norwill a history of gradual series of advancestill the boundary is finally crossed avail toprotect the ultimate encroachment.'this ..... estates as affecting the calculation of gross assets. these arguments may now be taken up for consideration seriatim.8. (i). 'the objections to the validity of the act as a whole':-- the main contention in this respect is based on the assumption that what has in fact been decided by the supreme court is .....
Tag this Judgment!Court : Orissa
Reported in : [1990]76STC447(Orissa)
..... law necessarily includes the power to make provisions of the law retrospective and it is within the competence of a legislature to pass validating acts, because the power to pass such validating acts is essentially subsidiary to the main power of legislation on the topics included in the relevant list. therefore, if the legislature ..... this application under article 226 of the constitution of india to declare the provisions of the orissa sales tax (amendment and validation) act, 1979 (orissa act 24 of 1979) (hereinafter referred to as the 'amending act') ultra vires the constitution ; to direct by a writ of mandamus the commissioner of sales tax, orissa and his ..... or materials or waste products or obsolete or discarded machinery or parts or accessories thereof, be deemed to be a dealer for the purposes of this act,'3. validation of actions.--notwithstanding anything contained in any judgment, decree or order of any court or other authority to the contrary, an assessment, reassessment, levy .....
Tag this Judgment!Court : Orissa
Reported in : AIR1962Ori202
..... be surrendered in exchange at par for debentures to be created and issued by the company; the company, in pursuance of that agreement, obtained a private act whereby the agreement was 'validated, ratified and confirmed, subject to the same being adopted by a resolution passed by 76 per cent of the share-holders present personally or by proxy ..... annexed to the said notice dated march 1, 1958 does not set out all material facts in order to make it a valid notice of tin; general meeting. section 173 of the indian companies act, 1956, requires that where any items of business are to be transacted at such meeting, there snail be annexed to the notice ..... was in this context, that the privy council declared the resolution ineffective, and that the said agreement and the acts done in pursuance of it were consequently ultra vires the company and incapable of being made valid even by acquiescence on the part of the shareholders; their lordships considered that it was necessary to consider the purpose .....
Tag this Judgment!Court : Orissa
Reported in : AIR1993Ori115; 1993(I)OLR15
..... pleadings and on consideration of the evidence adduced by the parties recorded the following findings :(i) that the suit land was validly settled with defendant no. 2 in the proceeding under section 7 of the orissa estates abolition act by order passed in that behalf on 19-8-1959. the settlement of the suit land in favour of defendant no. ..... eviction was not necessary to be preceded by a notice under section 106 of the transfer of property act. a lease of immovable property validly created under law can come to an end by various modes as enumerated under section 111 of the aforesaid act. thus 'tenancy at sufferance' is not aright at all. continuance of possession of a 'tenant at ..... in favour of defendant no. 2 in the proceeding under section 6 & 7 of the act, the sanja tenancy of defendant no. 1 was terminated and his possession was in denial of the title of defendant no. 2 and thus he has acquired valid title by adverse possession.7. learned trial court framed the issues which arise out of .....
Tag this Judgment!Court : Orissa
Reported in : AIR1968Ori206a; 34(1968)CLT943
..... considered to be religious, pious or charitable. 6. wakf means the permanent dedication by a person professing the mussalman faith of any property for any purpose recognised by the mussalman law as religious, pious or charitable. judicial decisions have recognized the following amongst others as valid objects for which a wakf can be created : - - (i) celebrating the ..... were concerned with the broad question whether a trust deed executed by the nizam of hyderabad was a wakf to which the wakf act 1954 applies or whether it is a public charitable trust falling outside the said act. in that connection their lordships discussed the distinction between the muslim law relating to trusts and the ..... had abetted the defendants nos. 1 and 2 in committing the acts of trespass, the defendants nos. 3 to 25 have been impleaded as representatives of the muslim public. defendant no. 26 is the wakf commissioner who has since registered the disputed property as wakf property. 2. defendants nos. 1 to 7, 14, 15 .....
Tag this Judgment!Court : Orissa
Reported in : AIR1952Ori223
..... revenue (fifth report, vol. iii, pp. 360, 467, 475). it will thus be noted that what is called 'private' land in the estates land act is the creation of the mussalman government and that is what mr. forbes meant when he said that 'its origin is historical.' mr. grant, in his political survey of the northern circars, ..... suit lands are not 'hetta' lands, and that they have been in their possession from time im memorial as their 'jeroyati' lands. they denied the genuineness and validity of the leases executed by defendants 6, 7, 8 and 20 and denied the right ct the plaintiffs to recover possession.4. the main contention in the suit ..... estates and its origin is 'historical.' these private lands represent the 'savaram' lands or allotments, freed from all public charges, which were specifically assigned by the mussalman government to the zamindarg in making settlements of revenue with them. the savaram lands were the remuneration, or rather part of the remuneration, which the zamindar received for .....
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