Court : Orissa
Decided on : Oct-10-1991
Reported in : 1992ACJ941
g.b. patnaik, j. 1. this is an appeal under section 110-d of the motor vehicles act against the award of the 2nd motor accidents claims tribunal, sambalpur, claiming enhancement of compensation awarded by the tribunal.2. the appellants who are the widow and son of deceased .....
Tag this Judgment!Court : Orissa
Decided on : Nov-13-1991
Reported in : 1993ACJ65
..... toppling. that resulted in death of four persons and injuries to others. eleven applications were filed before the motor accidents claims tribunal under section 110-a of the motor vehicles act claiming compensation for the rashness and negligence of the driver in driving the vehicle. the insurer was impleaded as a party. mjc nos. 81, 92 and 94 of 1983 related ..... on hire on the ground that it had no liability for the passengers taken on hire in a goods vehicle having regard to the provisions contained in the motor vehicles act and in the absence of a permit, it would be contrary to the contract under which it had taken a liability and carriage of passengers was contrary to rules without .....
Tag this Judgment!Court : Orissa
Decided on : Mar-08-1991
Reported in : 1992ACJ172; 71(1991)CLT719
..... to be paid within fifteen days failing which the revenue authorities were to be moved for recovery of the amount under the provisions of the orissa public demand recovery act.3. it appears that after the payment, an application was moved by the insurer to recall the order of penalty on the basis of a reported decision of ..... for workmen's compensation and assistant labour commissioner, balasore (in short 'the commissioner') that the applicant in that case was entitled to compensation under the provisions of the act to the extent of rs. 63,059.20. the present appellant was held to be liable to pay the aforesaid amount of compensation within a period of thirty days; ..... point which is involved in this appeal is the justification for levy of penalty and interest imposed under section 4-a(3) of the workmen's compensation act, 1923 (in short 'the act').2. a brief reference to the factual position would be sufficient for disposal of this appeal.in workmen's compensation case no. 10 of 1985, it .....
Tag this Judgment!Court : Orissa
Decided on : Sep-16-1991
Reported in : 1992(38)ECC1
..... be taken on the strength of the documents evidencing payment of duty on the 'inputs'. the notification no. 177/86-ce, dated 1.3.1986, as amended, notifies the goods on which credit of duty under modvat will be allowed. the said notification specifies the inputs and the final products which will be eligible for ..... relevant provisions necessary for adjudicating the dispute. rule 57a stipulate that credit is available on basic excise duty, special excise duty or additional duty under the customs tariff act, 1975, paid on specified goods which are used in or in relation to the manufacture of specified final products. rule 57a makes the provision applicable to such ..... supports the petitioner's stand. since the notification issued under rule 57a specifies final products to be 'goods under the heading of chapter-85 of the tariff act' and chapter-85.28 describes the goods to be 'television receiver', there is nothing in rule 57a which prohibits a manufacturer of television receiver to avail of .....
Tag this Judgment!Court : Orissa
Decided on : Aug-01-1991
Reported in : (1992)103CTR(Ori)178; [1992]193ITR183(Orissa); [1992]60TAXMAN123(Orissa)
order--assessment order under s. 144b--appeal preferred thereagainst--cit had no jurisdiction to revise order.held :approval of draft assessment order of the iac is not the assessment order, which is to be passed by the ito finally after receipt of approval. the cit has power to revise the order of the ito and while so revising may also examine the correctness of approval. but where an appeal has been filed against the order of assessment, such order merges with the appellate order and there is no scope for the cit to revise the order of assessment by the ito.#sec. 144b stands omitted w.e.f. 1-4-1989.income tax act 1961 s.263(1)
Tag this Judgment!Court : Orissa
Decided on : Sep-18-1991
Reported in : (1992)99CTR(Ori)85; [1992]193ITR246(Orissa)
..... cit and cit v. kishanlal and bros. .explanations 2 and 3 to clause (b) of section 40 have been added to the clause by the taxation laws (amendment) act, 1984, which now provide that the disallowance under the clause will not apply in certain cases when an individual is a partner in his representative capacity or receives payment ..... karta can be separately assessed. the legislative intention of making a distinction between an individual does not encompass in its meaning karta of a joint family who acts in representative capacity.in view of our above conclusion, we answer the question in favour of the assessee and against the revenue holding that the disallowance of ..... rathor in his individual capacity as commission. the assessing officer added the amounts to the taxable income of the firm, purportedly under section 40(b) of the act. the firm is described as the assessee in this judgement.the assessee questioned the legality of the addition. the assessees stand was that payment was made to sri .....
Tag this Judgment!Court : Orissa
Decided on : Nov-20-1991
Reported in : (1992)100CTR(Ori)247; [1992]193ITR377(Orissa)
..... merely quoted the application, prayer and affidavit and abruptly came to the conclusion that it accepted the affidavit as sufficient proof. the power of amendment under section 254(2) of the act is to be exercised only when there is a mistake apparent from the record. there is no indication in the order regarding any such mistake ..... the primary challenge of the department in this writ application is that exercise of jurisdiction under section 254(2) of the act was uncalled for because there was no mistake apparent from the record which necessitated any amendment and, in any event, it was not open to the tribunal to recalled its order is its entirely, mr. ..... entering into a detailed analysis of the legal position, the order impugned cannot be sustained. the tribunal did not consider the applicability of section 254(2) of the act and, by an unreasoned order, has disposed of the matter. the affidavit filed by the assessee was termed as 'sufficient proof', without indicating as to what constituted .....
Tag this Judgment!Court : Orissa
Decided on : Nov-27-1991
Reported in : (1992)102CTR(Ori)79; [1992]196ITR590(Orissa)
..... misconception. 'apparent' means visible; capable of being seen; easily seen; obvious; plain. a mistake which can be rectified under section 254(2) is one which is patent, which is obvious and whose discovery is not dependent on argument or elaboration. as the facts of the present case clearly go to show, the tribunal came to the ..... it is assumed that the enhancement, as originally held reasonable by the tribunal, was in reality excessive and disproportionate, it cannot certainly be held that the tribunal acted beyond jurisdiction in coming to the conclusion. the question of enhancement is a question of discretion of the tribunal to be exercised with reference to facts. even ..... granted by the commissioner of income-tax (appeals).an application was filed by the assessee before the tribunal purporting to be one under section 254 of the act. the following reasons were indicated to warrant action under section 254.'(i) the order does not record as to from where the information relating to the .....
Tag this Judgment!Court : Orissa
Decided on : Oct-10-1991
Reported in : 2(1993)ACC117
g.b. patnaik, j.1. this is an appeal under section 110-d. of the motor vehicles act against the award of the 2nd motor accidents claims tribunal, sambalpur, claiming enhancement of compensation awarded by the tribunal.2. the appellants who are the widow and son of deceased .....
Tag this Judgment!Court : Orissa
Decided on : Mar-01-1991
Reported in : 2(1993)ACC176
..... to be paid within fifteen days failing which the revenue authorities were to be moved for recovery of the amount under the provisions of the orissa public demand recovery act.3. it appears that after the payment, an application was moved by the insurer to recall the order of penalty on the basis of a reported decision of ..... for workmen's compensation and assistant labour commissioner, balasore (in short 'the commissioner') that the applicant in that case was entitled to compensation under the provisions of the act to the extent of rs. 63,059.20. the present appellant was held to be liable to pay the aforesaid amount of compensation within a period of thirty days; ..... point which is involved in this appeal is the justification for levy of penalty and interest imposed under section 4-a(3) of the workmen's compensation act, 1923 (in short 'the act').2 a brief reference to the factual position would be sufficient for disposal of this appeal.in workmen's compensation case no. 10 of 1985, it .....
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