Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 section 3 amendment of section 7 Court: orissa Page 2 of about 4,867 results (0.146 seconds)

M/S. Indian Metals and Ferro Alloys Ltd. and anr. Vs. State of Orissa ...

Court : Orissa

..... the appellant, a textile mill owner was generating electricity for running his mills. under the provisions of the central provinces and berar electricity duty act, 1949 as amended by the madhya pradesh taxation laws amended act, 1956 the government of madhya pradesh levied upon the appellant electricity duty on consumption. one of the grounds taken by him before the ..... apex court that if the act permitted the levy of duty on electricity consumed by the producer himself it was ultra vires the constitution because in ..... that the authorities are clear that it is not unconstitutional for the legislature to leave it to the executive to determine details relating to the working of taxation laws, such as, selection of persons on whom the tax is to be paid, the rate at which it is to be charged in respect of .....

Titaghur Paper Mills Co. Ltd. and anr. Vs. State of Orissa and ors.

Court : Orissa

Reported in : [1990]76STC447(Orissa)

..... any of the contentions raised on behalf of the petitioners that giving retrospective effect to the amending act is impermissible ; that there is discrimination merely because the government and its employees are sought to be brought within the purview of the taxation in the principal act ; that the amending act is beyond the legislative competence of the said legislature since it does not come within the ..... 355(1) and 346(3) (sic) of the constitution of india, it is also the case of the petitioners that the amending act creates a situation where a person is subjected to two laws, one the principal act and the other the amending act and that the latter is more rigorous and burdensome and less advantageous than the other. therefore, the latter is liable to be .....

Marwari Cloth Supply Co. Vs. Commissioner of Income-tax, Bihar and Ori ...

Court : Orissa

Reported in : [1959]36ITR100(Orissa)

..... the interpretation of the expression 'levy, assessment and collection of income-tax' applies applies equally to the use of that expression in the taxation laws (extension to merged states and amendment) act, 1949, which was enforced from 31st of december, 1949. the income-tax officer, jharsuguda, is therefore competent to make the assessment under ..... learned counsel for the assessee contends that the expression 'levy, assessment and collection of income-tax' in section 7(1) of the taxation laws (extension to merged states and amendment) act, 1949, does not include re-assessment and here in the case before us the assessment under section 23(4) read with section 34 ..... be levied for the assessment year. the tribunal rejected this contention. secondly the assessee contended that under section 7(1) of the taxation laws (extension to merged states and amendment) act, 1949, the income-tax officer was entitled to levy, assess and collect income-tax and super-tax in respect of any preceding assessment .....

Indian Metals and Ferro Alloys Ltd. Vs. Commissioner of Income-tax and ...

Court : Orissa

Reported in : 1994(74)ELT802(Ori); [1993]203ITR729(Orissa)

..... -section (1) of section 263 has undergone a change which was introduced by the finance act, 1988. the explanation itself was inserted by the taxation laws (amendment) act, 1984, with effect from october 1, 1984, and was amended by the direct tax laws (amendment) act, 1987, with effect from april 1, 1988. we are not very much concerned with ..... . electro house : [1971]82itr824(sc) ).6. originally, an order passed under section 147 of the act was not revisable by the commissioner in terms of sub-section (2) of section 263. however, by the taxation laws (amendment) act, 1984, the embargo was removed with effect from october 1, 1984. the time-limit for exercise of ..... that amendment. the provision which is relevant for the purpose of the case at hand reads .....

Commissioner of Income-tax Vs. Venilal Dwarkadas Mehta

Court : Orissa

Reported in : [1974]93ITR140(Orissa)

..... in two subsequent decisions. 13. the next question for consideration is whether the income-tax officer had jurisdiction to levy penalty under section 221(1) of the act before that provision was suitably amended by the taxation laws (amendment) act, 1970, by mentioning the income-tax officer as the authority empowered to impose penalty. the decision of the allahabad high court already referred to directly supports ..... held that the income-tax officer had no jurisdiction to levy penalty under section 221(1) of the act as powers had not been conferred upon him under the provisions of that section. it was only by the taxation laws (amendment) act, 1970, that the section was suitably amended to confer jurisdiction on the income-tax officer to levy penalty. according to mr. mohanty, therefore, on .....

S. Ramamurty Das and Partners Vs. Commissioner of Income-tax

Court : Orissa

Reported in : 74(1992)CLT202; [1992]197ITR344(Orissa)

..... been furnished exceeds a sum of twenty-five thousand rupees' were substituted for the words' the minimum penalty imposable exceeds a sum of rupees one thousand ' by the taxation laws (amendment) act, 1970, with effect from april 1, 1971).9. the assessee's stand was that at the time the alleged default was committed, it was the inspecting assistant ..... provisions more deterrent, the quantum was fixed with reference to the amount of concealment.7. there was an amendment to sub-section (2) of section 274 by the taxation laws (amendment) act, 1975. sub-section (2) was omitted by the said amendment act with effect from april 1, 1976, and the inspecting assistant commissioner had no jurisdiction to deal with the ..... at the end of sub-section (1) of section 271 which is not very material for us. sub-section (2) of section 274 of the act was amended by the taxation laws (amendment) act, 1970, with effect from april 1, 1971. there was a further change in section 271(1)(c) in clause (iii) by the finance .....

Kalinga Builders (P) Ltd. Vs. Commissioner of Commercial Taxes and anr ...

Court : Orissa

Reported in : 1999(I)OLR408

..... note of the various provisions of bengal finance (sales-tax) act, 1941 (in short, 'bengal finance act') and west bengal sales-tax act, 1954 (in short, 'bengal act') as amended by the west bengal taxation laws (second amendment) act, 1984 (in short, 'bengal amendment act'). a comparison of the relevant provisions would be appropriate.orissa sales tax act. 1947west bengal finance (sales tax) act. 1941definitiondefinitionsection 2 (c)section 2 (c)'dealer' means any ..... expression 'tax on the sale or purchase of goods' or any other definition of sale occurring in taxing statutes, unless the respective legislatures amend the respective laws so as to bring in conformity with the scope of the central act vis-a-vis clause 29-a of article 366 of the constitution. thus the concept of 'deemed sales' can be operative in any .....

Bonai Industrial Company Limited Vs. Commissioner of Income-tax, Bihar ...

Court : Orissa

Reported in : [1956]30ITR222(Orissa)

..... bonai state merged in the present state of orissa under the states merger (governors provinces) order, 1949. by virtue of the taxation laws (extension to merged states and amendment) act, 1949 (act no. lxvii of 1949) the indian income-tax act, 1922, was made applicable to all the merged territories with effect from 1st april, 1949. the income-tax officer, jharsuguda ..... , who had jurisdiction over the area formerly known as bonai state, issued a notice under section 22(2) of the act on the ..... lordships of the supreme court; but it is conceded by the counsel of both parties that the said amendment is not retrospective and the present case is governed by the provisions of section 24 of the act which were for interpretation by their lordships of the supreme court.5. i will further add that in .....

Bhikari Charan Panda Vs. Inspecting Assistant Commissioner of Income-t ...

Court : Orissa

Reported in : [1978]112ITR526(Orissa)

..... as pleaded by the petitioner, but the tribunal agreed with the petitioners submission that the imposition of penalty was barred by limitation. section 275 of the act before being amended by the taxation laws (amendment) act, 1970, with effect from 1st april, 1971, read thus :'no order imposing a penalty under this chapter shall be passed after the expiration of ..... which the proceedings for the imposition of penalty have been commenced.'the argument before the tribunal was on the basis of this provision. the department relied upon the amended provision of section 275 which provides :'no order imposing a penalty under this chapter shall be passed -(a) in a case where the relevant assessment or ..... the sum of rs. 25,000, the inspecting assistant commissioner had no jurisdiction to impose the penalty in a case which did not satisfy the requirement of the amended sub-section(2). the same question has been examined by this court at length in o.j.c. nos. 176 and 177 of 1974 (commissioner of income .....

Basudev Sahu Vs. Union of India (Uoi) and ors.

Court : Orissa

Reported in : [1976]102ITR572(Orissa)

..... tax evasion. with a view to giving effect to some of the recommendations of the committee and to meet the appalling challenge of evasion of tax, parliament brought in the taxation laws (amendment) act, 45 of 1972. the objects of this legislation were claimed to be :(i) to counter evasion of tax through understatement of the value of the immovable property in sale deeds ..... application under article 226 of the constitution challenges the vires of the provisions of the taxation laws (amendment) act, 45 of 1972, by which with effect from november 15, 1972, a new chapter being xx-a was added to the income-tax act of 1961 (hereinafter referred to as the 'act') providing for acquisition of immovable properties in certain cases of transfer to counteract evasion of .....