Court : Orissa
Reported in : AIR1978Ori41
..... contract would be from 17th june, 1975 till 30th of november, 1976 and the bid money would be payable in four instalments as indicated in that letter. petitioner amended the writ application and asked for quashing of the order of ratification.2. on behalf of the opposite parties, a common counter affidavit has been filed by the ..... advert to the last question. learned government advocate has contended relying on the decision of the supreme court in the case of har shankar v. deputy excise and taxation commr., air 1975 sc 1121 that a writ petition is not an appropriate remedy for deciding disputes arising under contracts. he has also further contended that in ..... obligation not to retract it must be supported by consideration or there must be some statutory provision having the force of law providing against the withdrawal of the bid-section 5 of the indian contract act entitles the maker of a proposal to revoke the proposal at any time before the communication of its acceptance is complete .....
Tag this Judgment!Court : Orissa
Reported in : AIR1955Ori106; 21(1955)CLT555
..... not assessable. subsequently he came to know that such income derived from the sale of forest trees of spontaneous growth was not agricultural income, and therefore, was not exempt from taxation. he derived this information from the decision in -- 'maharaja of kapurthala v. commr. of income-tax, c. p. & u. p.', air 1945 oudh 35 (e ..... , he ought to have been charged at a heavier figure with the result that he may cause considerable embarrassment.presumably considerations of this nature led to the amendment of section 34 in 1939 by which it was provided that if in consequence of definite information which has come into his possession, the income-tax officer ..... entire question came to the conclusion that under section 34, income-tax act, as amended in 1939, the income-tax officer had no power to reopen the assessment proceedings, unless he acted in consequence of 'definite information' which had come into his possession. a mistake of law was not a ground for reopening the assessment. the view of .....
Tag this Judgment!Court : Orissa
Reported in : 38(1972)CLT636
..... time for the administration of the estate of the deceased or for the separation of the shares of the co-heirs did not affect the incidence of taxation as the business was carried on as one business with unitary control and by the consent of the parties. the income was held to be assessable as ..... received judicial construction both under the indian income-tax act, 1922, as amended from time to time and the agricultural income-tax acts of different states, the provisions of which are in pari materia with the provisions of the act.10. the earliest case which received the attention of the supreme court is commissioner ..... other, or partly for his own benefit and partly for another, either as owner, trustee, receiver, common manager, administrator or executor or in any capacity recognised by law and includes a hindu undivided family, firm and company.thus an association of individuals can be charged with tax.9. the expression ' association of individuals ' has .....
Tag this Judgment!Court : Orissa
Reported in : AIR1962Ori123
..... 6. mr. r. c. misra, learned counsel for the plaintiff petitioner also contended that,--assuming section 7(iv)(c) applied,--the amount assessed was excessive in view of the orissa amendment of the section. this argument is successfully repelled by mr. b.k. pal, learned counsel,--appearing on behalf of the defendant no. 4, being opposite party no. 4 herein,-- ..... state of orissa, civil revn. no. 96 of 1960, d/- 18-1-1961 unreported (since reported in air 1962 orissa 102).3. in the light of the above position in law, i have to consider the facts of the present case for determination of the question of court-fees, on which the trial court had passed the order as aforesaid.in ..... point for consideration in this civil revision is whether the case comes under section 7(iv)(c) or section 7(xi) (d) or (e) of the court-fees act, 1870 (act vii of 1870). the settled legal position for determination of such question is that it is the real nature and substance of the plaint in the suit and not merely .....
Tag this Judgment!Court : Orissa
Reported in : 2009(II)OLR161
..... and the accused within the meaning of this section.the right of an accused to watch the prosecution witnesses deposing before a court of law indisputably is a valuable right.the sixth amendment of the united states constitution explicitly provides therefor, which reads as under:in all criminal prosecutions, the accused shall enjoy the right ..... the controller from embarking on an enquiry beyond the ambit of section 21 itself which may impinge into the sphere of section 14 of the act or any other law. we have no hesitation in holding that it is the existence of the aforesaid jurisdictional facts at the time of grant of permission to ..... event as the constitutionality of the said provision is not in question, this court should not exercise its discretionary jurisdiction appellant is being prosecuted under tada. the act was enacted to make special provisions for the prevention of, and for coping with, terrorist and disruptive activities and for matters connected therewith or incidental thereto, .....
Tag this Judgment!Court : Orissa
Reported in : I(1996)ACC117; 1995ACJ522; AIR1995Ori19
..... act no. 47 of 1982 has come into effect from 1-10-1982. accordingly, by the date of the accident, different ..... was paid for 63 passengers the tribunal relying on section 95 (2)(b)(ii) (3) of the motor vehicles act, 1939 held that the limit of liability of the insurer is one lakh rupees in all. this finding is not sustainable in law inasmuch as by the motor vehicles (amendment) act, 1982 (act no. 47 of 1982) the aforesaid provision was deleted. the said central .....
Tag this Judgment!Court : Orissa
Reported in : [1992]193ITR344(Orissa)
..... that he is entitled to obtain deduction in accordance with the taxing statute. the burden is on the assessee to prove that a particular class of income is exempt from taxation. (see h. e. h. nizams religious endowment trust v. cit : [1966]59itr582(sc) . it was held in nizams case : [1966]59itr582(sc) , that ..... company. the tribunal having inferred from the factual aspects that the borrowed funds carrying interest were utilised, the disallowance is proper.section 36(1)(iii) of the act provides that, in computing the income chargeable under the head 'profits and gains of business or profession', a deduction shall be allowed of the amounts of ..... established that the assessee had sufficient funds to make investments and advances out of its own funds and, therefore, the disallowance was improper and the tribunal has acted on surmises by concluding that the assessees investment in and advances made to the subsidiary company were out of borrowed funds. learned counsel for the revenue, however, .....
Tag this Judgment!Court : Orissa
Reported in : [2005]141STC26(Orissa)
..... the provisions of the orissa general clauses act, 1937. section 22 of the orissa general clauses act, 1937 contains the following provision relating to interpretation of an orissa act :'22. power to make to include power to add to, amend, vary or rescind orders, rules or by-laws.--where, by any orissa act, a power to make or issue notifications ..... government to pick and choose districts, objects, persons, methods and even rates for taxation and a heavy burden is cast on the person who assails a taxation provision as discriminatory to show that the classification adopted by the provision of the taxation law is not a valid classification. in east india tobacco company v. state of andhra ..... pradesh [1962] 13 stc 529 ; air 1962 sc 1733, the supreme court held :'it should, in this connection, be remembered that under the law it is for the person who assails .....
Tag this Judgment!Court : Orissa
Reported in : (2009)11VatReporter168; (2008)12VST31(Orissa)
..... petitioner is that in response to notices dated march 3, 2006 and april 29, 2006, purported to have been issued under section 12(4) of the ost act, it furnished books of account, contract copy, transaction documents/bills/vouchers, various statement of turnovers, details of registered sub-contractors and details of tax deducted at ..... business of constructing/ executing road works throughout india and also in various other countries of the world. the petitioner is a registered dealer under the orissa sales tax act, 1947 as a 'works contractor' under the sales tax officer, bhadrak circle, bhadrak. the petitioner secured the contracts for road construction in the state of orissa ..... ad hoc and administrative in nature and specially so when it relates to taxing law.23. it is a well-settled principle that in matters of taxation either the statute or the rules framed under the statute must cover the entire field. taxation by way of administrative instructions which are not backed by any authority of .....
Tag this Judgment!Court : Orissa
Reported in : 104(2007)CLT89
..... intent behind the enactment of section 80hh (introduced with effect from 1.4.1974) can also be inferred from a conscious omission to amend section 80hh when the legislature amended section 80hhc by finance (no. 2) act, 1992 by introducing the explanation (baa) in section 80hhc. by inserting explanation (baa) , the bulk of the relief on items ..... a higher sale price if it delays payment of the sale proceeds....the distinction by the revenue is artificial in nature and is neither in consonance with law nor commercial practice.the tribunal has failed to appreciate that it is not the case of the assessing officer that interest income is not assessable under the ..... the revenue had granted the appellant similar claims under section 80hh for the earlier years, rejecting the same for the assessment year 1996-97 is wholly erroneous in law.6. shri ratho, further submitted that the assessing officer (ao) did not allow the assessee relief under section 80hh on the ground that the interest income .....
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