Skip to content


Judgment Search Results Home > Cases Phrase: partition act 1893 section 5 representation of parties under disability Court: orissa Year: 1970

Mar 24 1970 (HC)

Damodar Hansraj Vs. Income-tax Officer, Ward a

Court : Orissa

Decided on : Mar-24-1970

Reported in : [1971]82ITR83(Orissa)

..... supreme court in joint family of udayan chinubhai, etc. v. commissioner of income-tax, [1967] 63 i.t.r. 416, [1967] 1 ..... discussed by the punjab high court in commissioner of income-tax v. ganeshi lal sham lal, [1966] 61 i.t.r. 408 (punj.). their lordships were clearly of opinion that the assessment cannot be reopened under section 34 of the old indian income-tax act, 1922, so long as the order under section 25a recognising partition has not been set aside. this view was approved by the ..... , an order under section 25a is essential.5. in this case, the order under section 25a was passed on february 28, 1945, recognising the partition with effect from october 29, 1943. there-fore, this becomes effective for all subsequent years until it is set aside by the commissioner, in revision, under section 33b of the income-tax act, 1922, which corresponds to section 263 of the income-tax act, 1961.6 ..... , would be without jurisdiction so long as the order under section 25a of the income-tax act, 1922, recognising partition, stands.7. the aforesaid view is not bereft of authority.8. the question was canvassed before the supreme court in income-tax officer, a-ward, lucknow v. bachu lal kapur, [1966] 60 i.t.r. 74, [1966] 3 s.c.r. 68 (s.c.). but .....

Tag this Judgment!

Dec 17 1970 (HC)

Ramnath Panda Vs. Commissioner of Agricultural Income-tax

Court : Orissa

Decided on : Dec-17-1970

Reported in : [1972]84ITR206(Orissa)

..... the tribunal referred questions nos. (i) and (iii) but refused to refer question no. (ii). the assessee filed an application before this court under section 29(3) of the act to call for reference on the second question. this court, by its order dated 9th march, 1970, directed the tribunal to make a reference of ..... is entitled to do is to manage or administer the land on behalf of persons who are jointly interested in the agricultural income derived therefrom.14. under section 12 a common manager, or receiver or administrator holds land for different persons who have title and possession. if the common manager is assessed to tax ..... same view was taken in k. k. handique v. member, board of agricultural income-tax, assam, [1966] 60 i.t.r. 216 (s.c.) where similar provisions under the assam act were under examination. sections 12 and 13 of the assam agricultural income-tax act correspond to sections 11 and 12 of the act, therein, their lordships held that the expression ' ..... the father and mother and that there is no evidence that the lands are being separately cultivated and the usufruct thereof is being separately stored.7. partition amongst the members of a joint family is effected for various reasons. sometimes the family becomes unwieldy and it becomesuncomfortable to remain together. in many cases ..... petitioner in the years of assessment. 21. in the result, the references are accepted in part as indicated above. in the circumstances, parties to bear their own costs.patra, j. 22. i agree. .....

Tag this Judgment!

Mar 02 1970 (HC)

Motilal Sanwarmal Vs. State of Orissa

Court : Orissa

Decided on : Mar-02-1970

Reported in : [1971]28STC718(Orissa)

..... june, 1961, there was a disruption of the joint status as evidenced by a registered partition deed. the business was allotted to motilal. on 2nd march, 1963, motilal was assessed for the quarter ending 30th june, 1959, under section 12(5) of the orissa sales tax act. the assessment was made under section 19(3) which runs thus: 19. (3) if any business carried on by a ..... case, the hindu undivided family had the business. in the partition, it fell to the share of the petitioner. he continued the business in its old form and shape and there was no discontinuance. the petitioner is, therefore, not liable to be assessed under section 19(3) of the orissa sales tax act. 5. on the aforesaid analysis, the question is answered in the ..... consideration is whether the joint family business allotted in a partition to the share of motilal can be said to have ..... the allotment of the joint family business on partition, to one of the members of the family amounts, in law, to 'discontinuance' or 'dissolution' of the business as contemplated in section 19(3) of the orissa sales tax act, 1947. the tribunal has accordingly referred the aforesaid question, together with a statement of the case under section 24(3). 3. the short question for .....

Tag this Judgment!

Jan 13 1970 (HC)

Hadu Goudo and ors. Vs. Dayanidhi Sahu and ors.

Court : Orissa

Decided on : Jan-13-1970

Reported in : AIR1970Ori196

..... was discharged from receivership. , an application was made in the court of the learned subordinate judge purporting to be under order 40, rule 1 read with section 151, civil p. c. on 6-11-63 by dayanidhi sahu who happens to be a party and receiver for eviction of the transferees and for recovery of possession of the properties. as it appears from ..... conveyed to the alienees should be sustained or not. according to him, while the general title in respect of the disputed properties was the subject-matter of litigation in the partition suit in which receivers had been appointed, in consequence of different statutes coming into force like the temporary tenancy legislations and the orissa estates abolition ..... on the law relating to receivers. he also seeks to place reliance on an observation of their lordships of the supreme court in air 1958 sc 725, kanhaiyalal v. dr. d. r. banaji.5. the contentions raised by mr. mohanty, however, cannot be sustained in the facts' of the present case. admittedly the property was in custodia legis at the material point ..... act different consequences had arisen and the learned subordinate judge should at least have applied his mind to find out the incidence of these statutes on the disputed properties and should .....

Tag this Judgment!

Feb 16 1970 (HC)

Popatlal Devram Vs. Commissioner of Income-tax

Court : Orissa

Decided on : Feb-16-1970

Reported in : [1970]77ITR1013(Orissa)

..... of the act and an order was sought to the effect that the joint family property had been partitioned among the various members in definite portions as required under section 25a, sub-section (1). the income-tax officer rejected this claim holding that the memorandum was compulsorily registrable and that the properties which initially belonged to the first party should have been transferred by another ..... evidence of that fact.9. it is not hit by section 17(1) of the indian registration act. at one stage in its appellate order the tribunal came to the same conclusion and rightly. it is not necessary to cite various authorities on the point. reference may be made only to deo chand v. shiv ram, [1969] 1 s.c.w.r. ..... enumerated.6. a bare analysis of the facts would show that the real questions for decision before the assessing authorities were :(i) whether the memorandum dated may 1, 1957, required registration ? (ii) whether the application under section 25a, sub-section (1), could ..... vitiated and becomes invalid and ineffective ? (c) whether non-inclusion of contract business makes the partition in the family invalid, ineffective and incomplete ? (d) whether the income-tax officer has power under section 25a to enquire into the question whether there has been an unequal distribution 5. the high court, however, asked for a statement of a case on the single question already .....

Tag this Judgment!

Mar 03 1970 (HC)

Bhagawan Store Vs. Commissioner of Sales Tax and anr.

Court : Orissa

Decided on : Mar-03-1970

Reported in : [1971]27STC287(Orissa)

..... )(a)(d)(i) read with section 3-b insists that the purchasing dealer shall deduct from the taxable turnover goods declared by the state government under section 3-b provided he proves that he purchased the same from a registered dealer. the goods ..... 's gross turnover during any period which remains after deducting therefrom:(d)(i) purchases from a registered dealer of goods declared by the state government under section 3-b.section 3-b enumerates goods ..... , 1963, by notification no. 10751-f. is ultra vires section 5(2)(a)(d)(i) of the orissa sales tax act, 1947 (hereinafter referred to as the act). to appreciate this contention, these two provisions may be extracted. section 5(2)(a)(d)(i), as it stood during the relevant period, is :5. (2)(a) in this act the expression 'taxable turnover' means that part of a dealer ..... liable to purchase tax. it says :the state government may, from time to time by notification, declare any goods or class of goods to be liable to tax on turnover of purchases :provided that no tax shall be payable on the sales of such goods or class of goods declared under this section.thus, section 5(2 .....

Tag this Judgment!

Apr 03 1970 (HC)

Bisra Limestone Co. Ltd. Vs. Sales Tax Officer and ors.

Court : Orissa

Decided on : Apr-03-1970

Reported in : [1971]27STC531(Orissa)

..... , inasmuch as no notice was given of the period for which the penalty was imposed.(ii) opposite party no. 1 did not record any finding that the petitioner purchased the goods on a false representation.(iii) the penalty is illegal as it exceeds 1% times the tax payable at the concessional rate.( ..... of the goods were covered by the certificate of registration. the relevant portion of that letter--marked annexure e-- runs thus:--'under section 8(3) of the central sales tax act, a dealer is entitled to purchase goods in the course of inter-state trade and commerce at a concessional rate for re ..... be made out, as there was no false representation. to bring home the offence under section 10(b), guilty animus or mens rea is essential. this view is concluded by a series of decisions. reference may be made to (1969) 23 stc 428 (mys), manjunatha tyre retreading works v. state of mysore and 23 stc 449 ..... is entitled to purchase them on payment of concessional rate of sales tax as prescribed in section 8 of the central sales tax act, 1956 (hereinafter to be referred to as the act).on 29-9-66, opposite party no. 1 (sales tax officer, rourkela circle), served a notice on the petitioner stating ..... that the aforesaid goods were not specified in the certificate of registration, but that they were purchased on a false representation made .....

Tag this Judgment!

Jan 19 1970 (HC)

Bauli Panigrahi and anr. Vs. Hari Panigrahi

Court : Orissa

Decided on : Jan-19-1970

Reported in : 1970CriLJ1704

..... a judgment of conviction passed by the learned sub-divisional magistrate, bhadrak. the two petitioners have been convicted under section 379, i. p. c. and each of them has been sentenced to pay a fine of rs. 25/- or to suffer s. i. for 5 days in default.2. mr. mohanty, appearing for the accused petitioners, contends that petitioners 1 and 2 are ..... there for being taken away by p. w. 1. in the circumstances, the first submission of mr. mohanty is that there was absolutely no dishonest intention and the accused persons acted on the basis of joint ownership in respect of the bamboo lump. since dishonest intention is one of the ingredients 'for the offence of theft its absence would be presumed ..... of bauli panigrahi. each cosharer has 1/3rd share. but we are separate from each other. there is no partition deed or any other paper showing partition. the rent is still paid jointly.in the circumstances, mr. mobanty contends that the evidence regarding partition is absolutely meagre. besides, this is not that type of case where one of the cosharers being separately in ..... man aged about 20. the allegation is that the petitioners, on 31-10.66, entered into the bari of the opposite party and out five bamboos from a clump which was valued at rs. 5/-. admittedly the petitioners and the opposite party are close relations being agnates who are also cosharers in respect of certain properties including the land from which the bamboos .....

Tag this Judgment!

Mar 05 1970 (HC)

Simhadri Narasingh Prusty and ors. Vs. Commissioner of Income-tax

Court : Orissa

Decided on : Mar-05-1970

Reported in : [1971]79ITR219(Orissa)

..... and the share of judhistir patro in the firm was allotted to his minor son, budhibaman patro. the partition was effected by a registered deed and was given effect to under section 25a of the indian income-tax act, 1922. from january 6, 1959, budhibaman patro was shown as a partner in the books of ..... simhadri narasingh prusty. accordingly, a fresh partnership deed was executed and registered on october 1, 1959. in the partnership there was a recital that the second party's (chinnam judhistir patro's) accounts, as they stood in the books on september 30, 1959, were brought in as capital into the firm. the ..... charged with an obligation. it was held that the minor was not sui juris and had no capacity to contract, and therefore, the contract was void.5. the privy council decision led to serious difficulties. there were agreements executed in favour of a minor which were beneficial to their interest. the privy council ..... he can enforce agreements which are beneficial to his interest and which cast no obligation on him. in support of this view reference may be made to vijayakumar motilal v. new zealand insurance co. ltd., [1954] 24 comp. cas. (ins.) 49 ; a.i.r. 1954 bom. 347. in paragraph 13, the learned ..... minor in the assets of the partnership. if, for instance, the assets of the partnership firm on september 30, 1959, were more than rs. 5,000 at which it was valued and in respect of which the promissory note was executed, then obviously the promissory note is not beneficial to the interest .....

Tag this Judgment!

Aug 28 1970 (HC)

Nazir Mahammad Vs. Jamila Bibi and ors.

Court : Orissa

Decided on : Aug-28-1970

Reported in : [1972]85ITR342(Orissa)

..... the ban cannot continue to exist in respect of a period subsequent to the deletion.10. the scope of the ban contemplated under section 138(2) of the act has now been limited only to the hanking companies and there is no scope for the contention that by virtue of such ..... the ultimite decision to the legality of the learned trial judge's order in the matter oi production of these papers only.4. under section 137 of the income-tax act, 1961, the bar against disclosure was provided. it was to the following effect:'(1) all particulars contained in any statement made ..... may be specified in the order. i have been referred to two such orders which have been made by exercise of the authority conferred under sub-section (2) of section 138. the first one is contained in s.o. 2048 dated june 23, 1965, published in the gazette of india in its ..... 5. in sub-section (3) of section 137 exceptions were provided. exception (iv) may be extracted :'(3) nothing in this section shall apply to the disclosure-- ....(iv) of any such particulars to a civil court in any suit or proceeding to which the government or any income-tax authority is a party, which relates to any matter arising out of any proceeding under this act or under ..... j.1. opposite parties nos. 1 to 3 who are plaintiffs have instituted t.s. no. 300 of 1969 in the court of the learned subordinate judge of cuttack. in essence it is a suit for partition. the business assets of the family are included in the hotchpot for partition and such business .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //