Court : Orissa
Reported in : [1977]108ITR489(Orissa)
..... the other dispute regarding imposition of penalty for non-payment of advance tax was not pressed before us with any seriousness.our answer to the question referred, therefore, is :on the facts and in the circumstances of the case, the tribunal was justified in upholding the levy of penalty on the assessee in the status of 'association of persons' after such status was changed to 'registered firm' in appeal as ..... that the ration in kulu valley transport co.s case : [1970]77itr518(sc) would not apply to interpret section 139 of the income-tax act, 1961.all the contentions raised on behalf of the assessee to support its stand that penalty under section 271(1)(a) was not exigible must ..... of penalty on both counts has been confirmed in first appeal as also by the appellate tribunal.against imposition of penalty under section 271(1)(a) of the act, three contentions were advanced before the appellate tribunal :(i) assessments were completed by treating the assessee as an 'association of persons' while assessee claimed the ..... (iii) the return having been filed under section 139(4) of the act, the same must be deemed to have been within the time allowed under the law and no penalty is, therefore, imposable.the tribunal came to hold that there was no dispute regarding identity ..... section 273(b) of the act for the assessment year 1966-67 as the assessee had failed to pay any advance tax and had omitted to show cause ..... for penalty under section 271(1)(a) of the income-tax act and raised penalties of rs. .....
Tag this Judgment!Court : Orissa
Reported in : (2009)221CTR(Ori)328; [2009]308ITR133(Orissa); [2009]176TAXMAN293(Orissa)
..... the taxation laws (amendment) act, 1975, which came into force with effect from 01.10.1975 brought in a new provision by which powers under section 133a were enlarged and the scope of amendment was explained clearly vide board's circular no. ..... : [1992]196itr243(all) , the allahabad high court observed as follows:however, as the authorities under the it act are the custodians of public money and they have to perform their duties in goal faith in accordance with law and the procedure prescribed which rules out any vindictive or malicious action or misuse of authority, no one has a right to interfere in their performance of duty or create hurdles or humiliate or manhandle them. ..... 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 .....
Tag this Judgment!Court : Orissa
Reported in : 2004(I)OLR256
..... , 2003 (8) supreme 298 to contend that while interpreting a provision, the court only interprets the law and cannot legislate and if a provision of law is misused or subjected to abuse of the process of law, it is the legislature to amend, modify or repeal it, if necessary. ..... however, it is a cardinal principle of construction of a statute that when the language of the statute is plain and unambiguous, then the court must give effect to the words used in the statute and it would not be open-to the courts to adopt a hypothetical construction on the ground that such construction is more consistent with the alleged object and policy of the act. ..... the proposal for validation of the petitioner's appointment under the validation act was mooted by the college for the purpose of validation in order to make the petitioner eligible and entitled to payment of grant-in-aid. ..... under sub-section (2) of section 24-b of the act, any person aggrieved by an order appertaining to any matter within the jurisdiction of the tribunal is to make an application to the tribunal for redressal of the grievance; sub-section (1) contemplates that the tribunal has jurisdiction, power and authority to adjudicate all disputes and differences between the managing committee, or as the case may be, the governing body of any private educational institution or any teacher or employee of the state government or the state .....
Tag this Judgment!Court : Orissa
Reported in : 2009(I)OLR498
..... holding that such opportunity, if not afforded prior to registration of the case, is fatal was set aside by the apex court.a written note of submissions was also filed by the learned counsel for the vigilance department and it was submitted that since charge-sheet in the case has already been filed before the competent court, it is for that court to decide whether it would take cognizance or not, but this court should not ..... acquired assets disproportionate to his known source of income is vitiated.according to the petitioner, on 22.9.1999 a detailed representation was filed by nilima ray before the superintendent of police, vigilance cell, cuttack, enclosing the statement of income, expenditure and assets of the petitioner, his family members and the various companies, which they owned during the period from 1.4.1990 to 31.3.1995 including income tax returns, wealth tax returns, filed prior to 28.6.1996 ..... the congress party on assuming power in orissa repealed the orissa special courts act, 1990, filed firs and initiated investigations against several former ministers, who held offices in janata dal govt. ..... of india suggested certain amendments and the bill was accordingly amended by amendment bill in 1992. ..... the case of the petitioner, as narrated in the application, briefly stated, are thus: the petitioner was born in a business family at rourkela and after death of his father-hrushikesh ray in 1978, he inherited the business of his father. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1994Ori1
..... section 67-b providing for constitution of the tribunal has not been brought into force, so also section 38 of the amending act, substituting section 68 has not been brought into force for which reason election disputes are maintainable under the unamended section. ..... while this position was continuing, orissa act 28 of 1991 was brought in on 31-12-1991 making extensive amend merits to the statute inter alia inserting a new section 28-b that notwithstanding anything contained in the act and the rules, the election process of a society, once started, shall not be held up, and no matter relating to election of the president or members of the committee of management shall be called in question before any authority under the act until the declaration of the results of the ..... where the statute itself provides the forum to adjudicate questions connected with it, infringement of the right granted can be assailed only in the designated forum and not by petitions invoking jurisdiction of the high court under articles 226 and 227 though of course an exception was made that in exceptional or extraordinary circumstances this court can be approached, but improper acceptance or rejection of nomination papers in individual cases would not normally be such circumstances, the ..... 11-10-1993 section 109fl)(e-l) was repealed by orissa act 19/83 and thereafter this court has held in some cases that pre-election disputes are to be challenged in revision before the registrar under section 112 of the act. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1949Ori56
..... a mortgage as an incumbrance created subsequent to the orissa tenancy amendment act, 1938, is left open as i had not that case ..... this proposition of law is contained, reads as follows:in our opinion, a purchaser with the extreme power to avoid and annul interests otherwise perfectly valid and legal, should at least have resort to all available and authentic means of finding out whether or not there has been any such interest in the property purchased by him ..... mohanty lays emphasis on this and wants to argue, this makes the mortgage binding on the landlord and it is particularly so when it is interpreted in the context of repeal of the old sections which ..... which the occupancy holdings have been enfranchised by the legislature in relation to creation of sub-tenancy and mortgage is that when they are created they will not entitle the landlord to eject occupancy ryot on the ground of forfeiture incurred on breach of a condition of the tenancy, and not on the ground that the occupancy ryot abandoned the holding letting an unauthorised person to occupy ..... the solution, namely, that in order to bind the landlord-purchaser in relation to his remedy of the first charge of rent, the interest created must be a valid one and must be either binding upon the landlord or must have been created after notice to the landlord. ..... that seems to have been the modern calcutta view, but we being bound by the patna view and the reasons in the latter being more convincing to us as they accord with our view of the .....
Tag this Judgment!Court : Orissa
Reported in : 93(2002)CLT278; 2002(I)OLR262
..... therefore, the absence of the amending act, 1981, the provisions of the principalact stand restored which had been kept under suspension during operation of the amending act as well as ordinances and accordingly special courts shall have no jurisdiction to take cognizance and cognizance has to be taken only by those empowered under the principal act.'3. ..... while dismissing the application, it was observed as follows :'there is no dispute about the fact that amendment brought into by way of essential commodities (special provision) act, 1981 remained in force for a period of fifteen years and thereafter the said provisions in the amending act were continued by way of ordinance, 1997 and 1998. ..... because it was felt that the offences should be made cognizable and bailable, section 10-a was first inserted to the principal act by essential commodities (second amendment) act, 1967 (act no. ..... 'the aforesaid section 10-a was further amended by the essential commodities (amendment) act, 1974 (act 30 of 1974) with effect from 29.8.1974. ..... sub-section (3) of section 1 of the act provided that it shall cease to have effect on expiry of five years (later the period was extended) from the date of commencement of the said act except as respects things done or omitted to be done before such ceasure of operation of the said act and section 6 of the general clauses act, 1897, shall apply upon such ceasure of operation of the said act as if it had been repealed by the central act. .....
Tag this Judgment!Court : Orissa
Reported in : 1995(I)OLR67
..... on any excisable article imported-(i) by payment (upon or before importation in the state or in the state or territory from which the article is brought on(ii) by payment upon issue for sale from a warehouse established, authorised or continued under this act(b) on an excisable article exported by payment in the state of in the state or territory to which the article is sent(c) on an excisable article transported,(i) by payment in the district from which the article is sent, or(ii) by payment ..... upon issue for sale from a warehouse established, authorised or continued under this act;(d) on intoxicating drugs manufactured, cultivated or collected,(i) by a rate charged upon the quantity manufactured under a licence granted in respect of the provisions of section 13, clause (a), or issued for sale from a warehouse established, authorised or continued under ..... for the petitioner submitted that the provisions of sections 105 and 106 of that act are different from the provisions of sections 27 and 28 of the act and the context of that case was the liability to pay 'octroi' duty and not excise duty and therefore, ratio of that decision will not apply to the ..... of the constitution is to maintain continuity of the pre-existing laws after the constitution came into force till they are repealed, altered or amended by the competent authority. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1989Ori54
..... rule 11 provides that all rules corresponding to these rules and in force immediately before the commencement of the rules are repealed even assuming that articles 285, 286 and 287 were adopted by the managing committee and were the rules in force before commencement of the management rules, the powers and functions of the managing committee as detailed in rule 9 supersede such ..... absence of care gives rise to misinterpretation, it is desirable that the management rules are carefully examined and suitably amended or substituted which would be for the benefit of the educational institution itself.10. mr. ..... petitioner resisting the unholy combination of the president and secretary of the managing committee and the headmaster of the school in respect of their illegal acts, gave his dissenting opinions in resolutions dated 14-7-1986 and 11-8-1986 along with two other members. ..... that till the rules of 1980 were made, as required under section 7(3) of the act, the provisions in articles 285, 286 and 287 were being followed to be the rules and therefore, those rules were adopted he submitted that the 1980 rules were not having similar provision as in article 286(5) or in article 287(3) and such thing continued to have the force of rule under section 27 of the act. ..... it is to exercise such power only as provided under the statute and in the manner as provided therein, the director has been given ample power under section 11 of the act, for supersession and reconstitution of managing committee. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1980Ori63; 49(1980)CLT227
..... 7-d would apply to recoveries by the creditor prior to the amending act.undoubtedly sections 7-c and 7-d are parts of the same legislative scheme and have to be read together. ..... introduced into the act by the amending act 54 of 1975. ..... the judgment-debtor appealed and maintained that in view of the amended provisions of the act, the creditor was not entitled to recover interest in excess of the principal amount and as the judgment-debtor had already paid more than double of the principal amount, his liability under the decree ..... where there are general words in a later act capable of reasonable and sensible application without extending them to subjects specially dealt with by earlier legislation, you are not to hold that earlier and special legislation indirectly repealed, altered, or derogated from merely by force of such general words, without any indication of a particular intention ..... in respect of which the money-lender has realised from the debtor an amount equal to, or more than, twice the amount of the principal, shall stand discharged and the amount, if any, so realised in excess of twice the amount of the loan shall be refunded by the money-lender to the debtor. ..... not also dispute that even if the recovery has been prior to the amendment, a suit would still lie subject to limitation for recovery of the excess ..... appropriate that such a discriminating situation should operate, but it is for the legislature to intervene and by appropriate amendment bring the two provisions in accord. .....
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