Court : Orissa
Reported in : (2009)221CTR(Ori)328; [2009]308ITR133(Orissa); [2009]176TAXMAN293(Orissa)
..... those income-tax authorities are a commissioner, a joint commissioner, a director, a joint director, an assistant director or a deputy director or an assessing officer, or a tax recovery officer, and for the purposes of clause (i) of sub-section (1), clause (i) of sub-section (3) and sub-section (5), includes an inspector of income-tax, i.t.o. ..... 1622 of 1998 decided on 23.07.2008 has taken a similar view.even though section 133a of the act does not provide for communication of the recorded reason of the chief commissioner or director general and the reason advanced by the officer seeking extension of time for retention of impounded books/documents beyond the prescribed period of ten days to the person from whose custody documents were impounded, in all fairness, it should be communicated to the concerned person who is ..... he has to undergo the process of further accounting despite the fact that his accounts have been audited by a qualified auditor in terms of section 44ab of the act. ..... only on 7th december, 2004 the assessee was informed in regard to appointment of an auditor for special audit of their accounts in terms of section 142(2a) of the act. ..... take for example the term 'approval' used in proviso to section 133a(6) of the i.t. ..... by order dated 23rd november, 2004, the deputy commissioner mooted a proposal for special audit in terms of section 142(2a) of the act to the commissioner of income-tax. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1960Ori205
..... of an industrial establishment, in the explanation to section 25a(2) is limited in its scope and cannot apply to the interpretation of 'industrial establishment' as it has been used in section 25g; for the purposes of applying section 25g, the position is that the term 'industrial establishment' has not been defined by the act itself; before deciding whether the retrenchment ordered by an industrial concern violated the terms of section 25g, what the tribunal is to consider is whether the office of the concern at a particular place in ..... -looked the aspect that machkund hydro-electric project was divided into different departments called divisions which each, by themselves, constitute separate units to form an industrial establishment within the meaning of section 25g of the act.the learned industrial tribunal did not appreciate the evidence adduced on behalf of the management as discussed above nor did the industrial tribunal appreciate the significance of the rules contained in the ..... for cancelling the notification dated 25-9-1958 whereby the government of orissa made a reference under section 10 of the industrial disputes act to the industrial tribunal, orissa, for adjudication of the industrial dispute,'whether in view of the memorandum of settlement arrived at on 6-3-1955 between the chief engineer, electricity, andhra and the machkund workers union at madras, 10 days wages in lieu of casual leave shall be paid to nominal muster roll workers who have put in 4 years ..... , 1948.'30. .....
Tag this Judgment!Court : Orissa
Reported in : AIR2003Ori117
..... the business of manufacture of cement and refractory products, having its registered office and factory at rajgangpur in the district of sundargarh, orissa, seeks to challenge the inclusion of its 'industrial township' within the purview of the orissa entry tax act, 1999 and prays mainly for issuance of a mandamus commanding the opposite parties to alter, cancel or rescind the orissa entry tax act, 1999 so as to exclude from its operation and purview of 'industrial township' constituted and notified under section 4 of the orissa municipal ..... ;(2) the goods which enter into a local area/areas only for the purpose of transit will not be subject to entry tax; and(3) every manufacturer of scheduled goods under section 26 shall collect by way of entry tax amount equal to the tax payable on the value of the finished products under section 3 of the act from the buying dealer either directly or through an intermediary only if the scheduled goods sold are intended for entry into any ..... it is further submitted that the state government has no power to levy and collect entry tax in respect of goods entering into the areas constituted, declared and notified as 'industrial township' in terms of section 4(1) of the orissa municipal act, 1950 read with article 243-q of the constitution of india for 'consumption, use or sale' therein and that an industrial township does not come within the purview of the expression 'local area' referred to in entry 52 of list ii of the seventh schedule to the .....
Tag this Judgment!Court : Orissa
Reported in : AIR1968Ori176; 34(1968)CLT594
..... to be the president of the orissa state pharmacy council is this: in accordance with sub-section (3) of section 1 of the pharmacy act, 1948 as it stood before its amendment by the amendment act xxiv of 1959 which came into force on may 1, 1950 chapter iii including section 23 (under which the petitioner was elected president) chapter tv and chapter v have automatically come into force after the expiry of three years from the date of commencement of the act which is march 4, 1948 even if the state government had not ..... on september 8, 1958 the notice of election of members to the state pharmacy council and electoral roll were published on december 30, 1959 the orissa state pharmacy council was first constituted for five years under the act under section 23(1) proviso the director of health services was nominated by the state government to be the president to hold office at the pleasure of the state government8. ..... 1966 the petitioner was elected president of the council under section 23 of the act from among the members thereafter, the petitioner, as president wanted charge of that office to be handed over to him by the opposite party no 2 the former president, whose term of office he claimed had expired but he (opposite party no 2) withheld handing over charge.10. .....
Tag this Judgment!Court : Orissa
Reported in : [1995]211ITR799(Orissa)
..... the appeal of the assessee thus having been allowed, the department moved the tribunal under section 256(1) of the income-tax act, 1961, and the tribunal on being satisfied had referred the two questions as already stated for the opinion of this court.3 ..... in the aforesaid premises, in our considered opinion, the learned judges of the karnataka high court were not justified in interpreting section 22 of the income-tax act by holding that the business of the partnership firm carried on in the premises of an individual partner cannot be held to be the business of the said ..... in respect of the claim of the assessee for deduction under section 23(2) for a portion of the building which was under the occupation of the bank, the tribunal took into account the fact that the income-tax officer had allowed such deduction in respect of the assessee for the assessment year 1987-88 and, therefore, there was no reason why the same should not be allowed in respect of the year under consideration ..... we have ourselves examined the order of the tribunal as well as the orders of the income-tax officer and the first appellate authority. ..... the income-tax officer, however, rejected the said claim and on the basis of the rent which the assessee was receiving from other tenants computed the notional income in respect of the rooms under the occupation of the partnership firm and then determined the tax liability ..... , the tribunal directed the income-tax officer to allow necessary deduction under section 23. .....
Tag this Judgment!Court : Orissa
Reported in : AIR2001Ori151; 91(2001)CLT404
..... the appellant-wife filed a petition under section 9 of the hindu marriage act read with section 7 of the family courts act praying for restitution of conjugal rights and issuance of a direction to the husband to join her company. ..... the learned judge, family court, rejected the petition filed by the appellant-wife under section 9 of the hindu marriage act praying restitution of conjugal rights solely on the finding that the husband has proved desertion by the wife. ..... respondent-husband filed a petition under section 30 of the hindu marriage act read with section 7 of the family courts act praying for a decree of divorce against the wife in the same court and the said petition was registered as civil proceeding no. ..... she stayed there for sometime and joined her service at baripada it is further alleged that though the husband requested and persuaded the wife to come and stay with him, yet she became indifferent and the husband was constrained to initiate a proceeding under- section 13 of the hindu marriage act (c. p. no. ..... 128 (6th edn) has summarised the case-law on the subject in these terms : 'desertion is the separation of one spouse from the other, with an intention on the part of the deserting spouse of bringing cohabitation permanently to an end without reasonable cause and without the consent of the other spouse, but the physical act of departure by one spouse does not necessarily make that spouse the deserting party. .....
Tag this Judgment!Court : Orissa
Reported in : 2001(II)OLR417
..... no hesitation to hold that initiation of a proceeding under the public premises eviction act before the period of licence is expired, is unjust and illegal.be that as it may, without going into the controversy raised by both the parties and without entering into the arena of disputed question of facts, i feel that ends of justice and equity would very well be served if the petitioner is permitted to occupy the quarters allotted in his favour of which he is in possession as on date till july, ..... any view of the matter challenging initiation of the proceeding before this court in writ application is not maintainable and it is open for the petitioner to raise the question of maintainability of the proceeding before the authority under the special act, and this writ application should be dismissed in limini.heard learned counsel for the parties.law is well settled that for an act of commission or omission of a son, the father cannot be penalised. ..... dated 28.12.99 issued by the steel authority turning down the request for retaining the quarters under the voluntary retirement scheme as well as initiation of the proceeding under the public premises (eviction of unauthorised occupants) act, 1971.admittedly, the petitioner was working as a senior stores keeper in the fertilizer plant of rourkela steel plant. ..... learned counsel for the steel authority with his usual vehemence submitted that occupation of quarters by the petitioner who is an ex-employee, is subject to other terms and conditions. .....
Tag this Judgment!Court : Orissa
Reported in : 71(1991)CLT40; 1991CriLJ1073
..... remains there with the intention thereby to intimidate, insult or annoy any person or with the intention to commit an offence, or having entered into or upon the property either before or after the criminal law amendment act, 1961 (u.p. amendment) with the intention of taking unauthorised possession or making unauthorised use of the property fails to withdraw from the property in spite of notice is said to commit the offence ..... intimidate, insult or annoy any such person or with intent to commit an offence,or having lawfully entered into or upon such property, remains there with the intention of taking unauthorised possession or making unauthorised use of such property and fails to withdraw from such property or its possession or use, when called upon to do so by that another person by notice in writing, duly served on him, is said to commit criminal trespass.'4. ..... act, tenants holding over and hence the tenancy is to continue after issue of notice on 1-5-89 and the subsequent notices, for which the petitioners' possession cannot be said to be unauthorised which is the requisite foundation for initiation of a criminal prosecution under section 448 i.p.c ..... . prasad was only a branch manager of the transport company, holding the office during the time the agreement was executed but has long since been transferred even before the lease period expired, he could not be said to have any criminal liability at all for continuance of ..... prasad was only an officer of m/s savani transport ltd .....
Tag this Judgment!Court : Orissa
Reported in : 2010(I)OLR691
..... notwithstanding anything contained in sub-section (1), all rules, bye-laws, notifications, orders, directions and powers, made, issued or conferred under the said act and in force before the commencement of this act shall, so far as they are not inconsistent with the provisions of this act, continue to be in force in the cities until they are replaced by the notifications, rules, bye-laws, order, directions and powers to be made or issued or conferred under this act.there is absolutely no scope ..... the said action respect of the larger urban area referred to in sub-section (1);or(b) any right, privilege, obligation or liability accrued or incurred under the said act; or(c) any penalty, forfeiture or punishment incurred, in respect of any offence committed under the said act; or(d) any investigation, legal proceeding or remedy in respect of such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid, and any such investigation, legal proceeding or remedy may be instituted, continued or ..... , without initiating any proceeding for eviction under the orissa prevention of land encroachment act, 1973 which provides for settlement of land under section 8-a, issued notice under annexure-1 under the opp act directing the petitioners to show-cause as to why the petitioners shall not be evicted ..... estate officer and filed show ..... occupation of public premises in terms of provisions under the opp act, proceeding for eviction was rightly initiated under the opp act. .....
Tag this Judgment!Court : Orissa
Reported in : 85(1998)CLT589; 1998CriLJ2410; 1999(I)OLR250
..... the impugned judgment the accused has been found guilty under section 7 of the essential commodities act, 1955 (for short, 'the act') for contravening clause 3 of the orissa pulses, edible oil-seeds and edible oils dealers (licensing) order, 1977 (for short. ..... he held him guilty under section 7 of the act for contravening clause 3 of the 1977 licensing order and clause 3 of the 1973 order and convicted and sentenced him as hereinbefore stated.5 ..... prosecution in order to bring home the accusation against the accused examined six witnesses including the investigating officer and two independent witnesses. ..... and after due investigation, charge-sheet was laid against the accused to stand his trial under section 7 of the act for contravening clause 3 of the 1977 licensing order and the 1973 ..... bring a person within the ambit of the definition of 'dealer' it must be shown that his activities of purchase, sale or storage for sale/are continuous and not isolated ones and the same occupy his time, attention and labour and are carried on with the intention to earn livelihood. ..... inter alia, that no person shall after expiry of a period of fifteen days from the date from which the order came into force carry on business as a 'dealer' in pulses or edible oil seeds or in edible oils except and in accordance with the terms and conditions of a licence granted in that behalf by the licensing authority. ..... 5 which is termed as an admission, it is the prosecution case that the executive magistrate, .....
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