Court : Orissa
Reported in : [2005]141STC26(Orissa)
..... to claim exemption from tax or deferment of payment of tax unless notifications are issued under the orissa sales tax act and the central sales tax act and in any case a provision in the industrial policy resolution cannot override a statutory notification under the said acts and a notification cannot be struck down as ultra vires the ..... and supply of products to oil & natural gas commission (ongc), oil india limited (oil) and gas authority of india limited (gail). the said exemption was to remain in force till september 30, 1987, but by notification no. 517 of 1986 dated december 30, 1986, the exemption notification no. 210 of 1982 dated september 10, 1982 was amended ..... accordance with the m.o.u. the state government made a detailed review of the tax related incentives granted to the industrial units in the state. the state government set up a high level task force which unanimously recommended withdrawal of sales tax incentives under all iprs up to ipr 1989 and for enlarging the list of .....
Tag this Judgment!Court : Orissa
Reported in : AIR1958Ori260
..... january, 1957, one presided by shri banamali patnaik, president of the provincial congress committee and the other by the minister for industry, respondent no. 1. ext. 5, the first postcard is dated 16-1-57 and was duly proved by r. w ..... the result in all probability would have been different'. mr. mohapatra relies upon the circumstance that the reserved seat was secured by a ganatantra candidate and on the strength of that contends that but for the improper acceptance of respondent no. ..... than that of a sarpanchj naib-sarpanch .....' goeswith the expression 'a local authority' and not with 'the state or the central government'. section 16 says that the office of the sarpanch shall be honorary; provided that the sarpanch and the naib-sarpanch ..... clearly are intended to include sarpanches under the gram panchayats act of 1948.the above observations of the tribunal apply with greater force to the amended section 123, clause (7) (f). sarpanches under that act can clearly come under the expression ' .....
Tag this Judgment!Court : Orissa
Reported in : AIR1950Ori47
..... 'the purpose of providing for the expensesof the board' in carrying that act into execution. on the contrary the whaling industry(regulation) act. 1934 (24, and 25 geo v,chap. 49) was passed by the parliament as ataxing bill, ..... to as the commissioner) was constituted for the purpose of exercising general superintendence over all religious endowments and to secure the proper working of the act. but his actions were subject to the general control of the provincial government and ..... r. (1945) kar. p. c. 153):'for in a federal constitution, in which there is a division of legislative powers between central and provincial legislatures, it appears to be inevitable that controversy should arise whether one or other legislature is not exceeding its own, and ..... that the legislature would have enacted she impugned act in its truncated form. (3) the impugned act has no force outside the province and consequently it cannot be operative in respect of the endowments situated outside the territorial of the .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori171
..... also justifiable as being in conformity with article 43 of the constitution which runs thus:'the state shall endeavour to secure, by suitable legislation or economic organisation or in any other way, to all workers, agricultural, industrial or otherwise, work, a living wage, conditions of works ensuring a decent standard of life and full enjoyment ..... to all suits, proceedings in execution of decrees or ordersand other proceedings pending against bhag-chasis on the date on which the impugned act came into force. thus decrees for eviction of bhag-chasis obtained by the landlords prior to the commencement of the impugned act have been made practically non-executable and ..... the province. they can be evicted at the sweet will of the land-holders, who often realise more than half the gross produce as rent besides exacting forced labour, government, therefore, consider it necessary to give protection to these bhag-chasis against eviction and in respect of the produce rent payable by them. as .....
Tag this Judgment!Court : Orissa
Reported in : AIR2005Ori125
..... of the act, 1995. he submitted that section 51 of the electricity regulatory commissions act, 1998 which came into force with effect from 28-4-1998 provides that with effect from such date as the central government may, by notification, in the official gazette appoint, sub-section (2) of section 43a of the act, ..... quantum of such purchase, terms and conditions including the arrangement with the generating company as payment, and all such factors which have an impact on electricity industry in the state have been required by the statute to be subject to scrutiny of the commission. to give effect to any agreement or arrangement between ..... 1995 could relieve the chief executive officer, cesco from such contractual obligations for the purpose of ensuring continuity of supply of electricity to the consumers and securing compliance with the relevant conditions or requirements of licence of cesco, when such contractual obligations were undertaken by cesco pursuant to an escrow agreement between opgc .....
Tag this Judgment!Court : Orissa
Reported in : AIR1958Ori187
..... land acquisition officer, cuttack, for the acquisition of the petitioner's lands described in the schedule attached to the petition, under the provisions of the orissa development of industries, irrigation, agriculture, capital construction and resettlement of displaced persons (land acquisition) act 1948 (orissa act xviii of 1948 -- hereinafter referred to as the act).the ..... the aforesaid two conditions is fulfilled. in 1948 after the expiry of the defence of india rules, the only law relating to acquisition of land in force in orissa was the land acquisition act. the legislature thought that there should be a special law dealing with acquisition for certain specified purpose, and hence ..... passed the act which came into force on 11-1-1949.the statement of objects and reasons gives a clear idea as to why this special law was considered necessary and i am .....
Tag this Judgment!Court : Orissa
Reported in : AIR2002Ori12
..... paddy from the, producers which may ultimately result in distress sale by the producers. it is stated that the minister, industries, as early as february, 2001 addressed a letter to the central food minister and the association also made a representation to the chief minister for appropriate direction to food corporation of india ..... shall authorize only an officer of government.' the state government being of the opinion that it wasnecessary and expedient for maintaining the supply of rice andfor securing its equitable distribution and availability at fairprice in the state, in exercise of its powers conferred by section 3of the essential commodities act in view of ..... competence and the state government making such fixation illegal or arbitrary. 19. sri b, ray, learned senior advocate for the petitioners then contended with considerable force that the fixation of the target even assuming that such a power is vested with the government was arbitrary inasmuch as the factors like the existence .....
Tag this Judgment!Court : Orissa
Reported in : AIR1952Ori244
..... binding on all concerned and is not subject to approval of any other authority as was the case in respect of the decision of an industrial tribunal constituted under the industrial tribunals act. again his decision has nothing to do with considerations of policy and has thus not got the following common characteristic of so- ..... of the scheduled castes or tribes. the district magistrate of cuttack as the election officer counted the votes on 23-4-51 and found that the aforesaid three candidates secured the following number of votes : --naba sethi ... 664jadumani behera ... 592jadumani sahu ... 505he then declared naba sethi to be validly elected to the reserved seat in ..... declaration that he was validly elected as a municipal councillor in ward no. 1 of cuttack municipality.2. the orissa municipal act, 1950 was brought into force in cuttack municipality on 16.4.51 and elections were held under that act and the municipal election rules 1950 framed thereunder. the municipality was divided into .....
Tag this Judgment!Court : Orissa
Reported in : [1977]109ITR370(Orissa)
..... such action.'10. when a writ application challenging the issue of a similar notice was rejected in limine by the high court, the supreme court in madhya pradesh industries ltd. v. income-tax officer : [1965]57itr637(sc) , observed :'jurisdiction of the income-tax officer obviously arises when he has reason to believe that by ..... the assessment year 1965-66.'form for recording the reasons for initiating proceedings under section 148 and for obtaining the approval of the commissioner of income-tax/central board of direct taxes.1.name and address of the assesses.m/s govinda choudhury &sons;, gosaninuagaon, berhampur.2.g.i.r. no.302-g3. ..... proceedings of assessment, penalty, et cetera. thereupon, with a view to bringing about a settlement, the assessee approached the director of inspection (investigation) of the central board of direct taxes. according to the assessee, its application was examined at great length with reference to the books of account with particular emphasis on the contract .....
Tag this Judgment!Court : Orissa
Reported in : AIR1951Ori153
..... order to define the law applicable to homesteads, and rescue those tenures from the obscurities of custom & usage.25. the legislature therefore amended schedule 36 so as to secure all tenants in occupation of homesteads & declared that the incidents of their tenancy shall be 'regulated by the provisions of the act applicable to occupancy raiyats'. the ..... regulated by the t. p. act, since the amending act has not received the assent of the govern-or-general & in a conflict between the two acts, the central act must prevail, in the absence of the assent of the governor-general. (see schedule 07, govt of india act, 1935). but in view of the opinion ..... have been made, or wherein mines have been sunk, which leases shall, so long as the land is duly appropriated to such purpose & the stipulated rent paid, continue in force & effect.'when the bengal tenancy act of 1885 was passed tenants were classified as 'tenureholders', 'raiyats' and 'under-raiyats'. the word 'raiyat' was, for the first time .....
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