Court : Orissa
Reported in : AIR1952Ori131
..... only on proof that the plaintiff has sustained substantial injury by reason of the irregularity complained of; and no such sale shall be annulled upon such ground, unless such ground shall have been declared and specified in an appeal made to the commissioner, under rule 2 of the bengal land revenue sales act of 1868; and no suit to annula sale made under this act shall be received by any court of justice, unless it shall be instituted within one year from the date of the sale becoming ..... the bengal land revenue sales act (act vii of 1868) which is to be read with, and taken as a part of act xi of 1859, further provides that very certificate of sale given to a purchaser at a revenue sale held under act xi of 1859, shall be conclusive evidence in favour of such purchaser, and of every person claiming, under him, that all notices in or by this act or by the said act xi of 1859 required to be served or posted have been duly served and posted. ..... 2, the plaintiffs raised the present suit for a declaration that defendants 1 and 2 have acquired no interest in the estate through their purchases, and that the revenue sale held by the collector was illegal as there was, in fact, no arrear of rent due, and as the requisite notices were not served on the plaintiffs. ..... again, the names of the actual proprietors of an estate can be ascertained by a reference to road cess returns, cess valuation returns, settlement proceedings, partition cases, and appeals under act xi of 1859. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1952Ori281; [1952]22ITR220(Orissa)
..... to state a case in respect of the eligibility for deduction of the maintenance allowance given to the assessee's son because this question of law was decided by the revenue commissioner under section 28 on a consideration different from that which weighed with the collector of agricultural income-tax.the collector in para 12 of his judgment has not given reasons as to why he ..... petition to a limited extent and direct the revenue commissioner (now member, board of revenue) to state the following case and refer it to this court :--whether on the facts and circumstances of this case, the expenses incurred by the petitioner on behalf of his son (jubaraj) would amount to maintenance allowance as contemplated in sub-rule (2) of rule 3 of the orissa agricultural income-tax rules, 1948.12. ..... which rent accrued due in the estate governed by the madras estates land act is to be gathered from sections 59 and ..... though the aforesaid decisions may be conclusive in respect of zamindars created by the bengal permanent settlement regulation no. ..... decision of the privy council andheld that the bihar agricultural income-tax of 1938 did not in any way whittle down or derogate from the assurance given to the zamindars by the bengal permanent regulation no. ..... 1942 fc 8, a similar question arose in respect of liability toassessment to agricultural income-tax of the zamindars of bihar who were also governed by the bengal permanent regulation no. ..... 209 it was pointed out that the bengal permanent regulation no. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori23; 18(1952)CLT288
..... the fact that you have been registered in west bengal does not affect the question in any way.'4. ..... observes:'the point which i am stressing is that there is, as is evident from sub-sections (3) and (4) of section 4 of the indian sale of goods act, a distinction between an agreement to sell and a sale and what is authorised by the government of india act is taxation of a sale of goods and not agreement to sell which has not materialised into a sale. ..... there being a reference to the letter of the collector of commercial taxes in the body of the order itself, we allowed the production of the said letter and, in order to understand the contents of the said letter, we allowed also the production of the letter written to the collector by the asst. ..... subsection (2) runs thus:'if, for reasons to be recorded in writing, the revenue commissioner refused to make such reference, the applicant may, within thirty days of such refusal, either - (a) withdraw his application (and if he does so, the fee paid shall be refunded), or (b) apply to the high court against such refusal,' 6. ..... the whole basis of assessment is the order of the sales tax officer, sambalpur, dated 16-12-49, and the collector's letter dated 22nd september, 1948. ..... manager of the petitioners, the letter being dated 20th september, 1948. ..... of 48, dated the 22nd september, 1948. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori121
..... 'estate' has been differently defined in the various acts that are in force: see for instance the bengal land revenue sales act (act 7 of 1886), the bengal survey act (act 5 of 1875); the bengal land registration act (act 7 of 1876); the bengal cess act (act 9 of 1880); the estates partition act (act 5 of 1897); and the bengal settled estates act (act 3 of 1904) ..... provisions of section 3, orissa communal forest and private land (prohibition of alienation) act, 1948, by leasing out gochar lands in mouza kusthira, baunas kauta and madhupurpat and leasing out 0-43 acres of private lands in baunsa-kanta to one madhu baral and also leasing out communal lands in village andhei guda. ..... contravened the provisions of section 3 of the orissa forest, communal and private land (alienation of prohibition) act, 1948, by leasing out gochar lands in mouza kus-thira, bausakanta and madhupur and by leasing out 0.43 acres of 'private land in baun-sata to one madhu baral and also by leasing out communal lands in village andhei guda ..... found from the inspection of the office that the receipts were regularly given, when rent was paid by tenants except only in the case of bhag tenants rendering bhag in ..... mistakes in respect of khata and khasara numbers and fair and equitable distribution of rent ..... ' under section 65, orissa tenancy act,'every tenant who makes a payment on account of rent to his landlord shall be entitled to obtain forthwith from the landlord a written receipt for the amount paid by him signed .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori171
..... in support of this argument reliance was placed on a division bench decision of the calcutta high court reported in -- 'subodh g6pal v, behari lal', air 1951 cal 85 (k) where it was held that section 7, bengal land revenue sales (west bengal amendment) act which made the amending act applicable to pending suits & unexecuted decrees was prima facie unreasonable. ..... apart from this consideration, in a later full bench decision of the calcutta high court reported in -- 'air 1952 cal 273' (h) the same high court distinguished the earlier decision and held that the provisions of the west bengal rent control (amendment) act of 1950 which were in terms retrospective in operation and applicable to pending cases were not unreasonable. ..... this is a petition under article 226 of the constitution for a declaration that the provisions of the orissa tenants protection act, 1948 (orissa act 3 of 1948) are void as being inconsistent with the fundamental rights guaranteed hinder the constitution and that proceedings under that act pending in the court of the second officer, russelkonda, in misc. ..... the bhag-chasis (whether under a raiyat, tenure-holder or proprietor) were thus the actual tillers of the soil, but the existing tenancy laws did not give them sufficient security from eviction and the high rate of produce rent payable by them (half the gross produce) left them very little margin even for their bare subsistence.6. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori185
..... it is further pointed out that by virtue of the orissa tenants protection act of the year 1948, which is a temporary act, the land-holder has been deprived of his right to get a competitive contractual rent and the rent payable, has been limited to 2/5ths of the gross produce in such cases ..... record in this case, in view of the fact that the statement of objects and reasons of the orissa estates abolition bill as introduced in january 1950, refers to this committee and its recommendations in the following terms:'the land revenue and land tenure committee which had been set up fay the provincial government to recommend amongst other things legislative and other measures regarding the elimination of all intermediary interests that exist at present between ..... they consist mainly of: (1) land revenue or rent, including cesses, payable to the state government or to the immediately superior intermediary for the previous agricultural year; (2) any sum payable as the chok-dari or municipal tax in respect of buildings taken over as office or estate ..... advanced is that even on the view that what is granted to the provincial government under the two sections is an executive and not a legislative function, the provisions in this behalf are hit by the principle laid down by the supreme court in its judgment in -- state of west bengal v. ..... interest has normally been assessed at twice the malevaram interest and that the apportionment of the total compensation money is made accordingly, as appears from .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori274
..... difference between the two provisions is that before the introduction of the amendment in 1951 (by orissa act 17 of 1951) there was only one appeal to the prescribed superior revenue authority, and the decision of that authority was not liable to be questioned by way of further appeal ..... revision petitions should be dismissed without costs on the preliminary ground that no revision lies against the appellate order of the collector passed under section 11, orissa tenants protection act and article 227 of the constitution has also no application because the order of the collector became final prior to the commencement of the constitution. ..... observed: 'from the facts already narrated, it should he clear that the judgment of the high court 4 affirming the convictions and sentence of the petitioners had acquired finality in the fullest sense of the term before 26-1-1950, and by reason of this finality, no one could question the validity of the convictions at the date when the constitution came into ..... west bengal ..... in all those petitions the opposite parties are the tenants who have been put in possession of the disputed lands & the landlord-petitioners seek to revise these orders on the ground that they are either without jurisdiction or that the officers below have exceeded their jurisdiction in ..... the orders passed in three cases by the collector acting under the orissa tenants protection act (orissa act 3 of 1948). c. r. ..... that the order passed by the collector of cuttack in rent appeal no. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1955Ori106; 21(1955)CLT555
..... case of a company, on the principal officer thereof, a notice containing all or any of the requirements, which may be included in a notice under sub-section (2) of section 22, and may proceed to assess or re-assess such income, profits or gains, and the provisions of this act shall, so far as may be, apply accordingly as if the notice were a notice issued under that sub-section: provided that the tax shall be charged at the rate at which it ..... west bengal ..... 23 (3) of the act, the income-tax officer did not take the income from forests into account as till then the revenue authorities were under the impression that such income was agricultural income and as such was not ..... according to the assessee, the section to be operative contemplated the discovery of a fact, and the income-tax officer did not, in this case, discover any fact, because he already knew at the time of the original assessment that the assessee had forest income as well as interests on arrears of rent, etc.this point was overruled by the appellate assistant commissioner who held that the patna high ..... (income derived from the sale of wood from virgin jungles not actually cultivated), 'lakhar' (income derived from letting land and trees for cultivation of lac) and 'phalkar' (income derived from the fruits of wild jungle trees and bushes) were not agricultural income and therefore could not be taxed under the bihar agricultural income-tax act. ..... the provisions of section 34 as it stood before the amendment of 1948. .....
Tag this Judgment!Court : Orissa
Reported in : [1955]28ITR136(Orissa)
..... or gains, or, in the case of a company, on the principal officer thereof, a notice containing all or any of the requirements, which may be included in a notice under sub-section (2) of section 22, and may proceed to assess or reasses such income, profits or gains, and the provisions of this act shall, so far as may be, apply accordingly as if the notice were a notice issued under that sub-section :provided that the tax shall be charged at the rate at which it would have ..... original assessment under section 23(3) of the act, the income-tax officer did not take the income from forests into account as till then the revenue authorities were under the impression that such income was agricultural income and as such was not assessable to income-tax ..... -tax, west bengal. ..... raised before their lordships that 'bankar' (income derived from the sale of wood from virgin jungles not actually cultivated), 'lakhar' (income derived from letting land and trees for cultivation of lac) and 'phalkar' (income derived from the fruits of wild jungle trees and bushes) were not agricultural income and therefore could not be taxed under bihar agricultural income-tax act. ..... according to the assessee, the section to be operative contemplated the discovery any fact, because he already knew at the time of the original assessment that the assessee had forest income as well as interests on arrears of rent etc. ..... of this reference we are to construe the provisions of section 34 as it stood before the amendment of 1948. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1955Ori97
..... there the impugned act(the west bengal land development and planning act (21 of 1948)) lays down the principle forfixation of compensation in the following terms :'provided that * * * (b) in determining the amount of compensation to be awarded for land acquired in pursuance of this act the market value referred to in clause (1) of sub-section (1) of section 23 of the said act shall be deemed to be the market value of the land on the date of publication of the notification under sub-section (1) of section 4 for the notified area in which the land is included subject to ..... there is no provision either in the land revenue act or in the tenancy act to make such right transferable and we are not prepared to accept the position that such right can be placed at higher level than an occupancy raiyat's ..... above consideration therefore, we are of the view that these rights are non-transferable, and, as such, the requisite compensation as agreed upon by the parties regarding non-saleable land is five hundred times of the deduced rent which is (rs. ..... position is that the gountia holding raiyati land pays rent to the government as other occupancy raiyat ..... has rightly deducted from this amounttwenty times the deduced rent as the land-lord's share out of which fifteen times would go as the government's share and five times as gountia's share. ..... they are non-saleable, the gountia is only entitled to five hundred times of the deduced rent as agreed upon by the parties in respect of the non-saleable lands. .....
Tag this Judgment!