Court : Orissa
Reported in : [1972]29STC52(Orissa)
..... conclusion would depend on the facts of each case. the ratio of all the aforesaid supreme court decisions is to the effect that where the transactions were completely regulated and controlled by the controller leaving no room for mutual assent, the transaction would not be a sale. the area of bargaining between the prospective buyer and ..... of koraput.(ii) execute an agreement in support of his retailership. (iii) pre-deposit the cost of rice at ex-godown rates into the state bank of india, jeypore, and take issue order for supply of rice from the civil supplies officer, jeypore, and lift the stock in his own gunnies. the price of various ..... transactions constituted sales. the present case is analogous to andhra sugars ltd. v. state of andhra pradesh4 and state of rajasthan v. karam chand thappar and brothers (coal sales) ltd., jaipur5.10. we would proceed now to examine the various features in this case evidencing the scope for exercise of volition between the contracting parties in .....
Tag this Judgment!Court : Orissa
Reported in : AIR1957Ori203
..... whether article 11 of the articles of association covers only transfers inter vivos as contended by the learned advo- cate-general or includes transfers by operation of law. regulation 22 clearly provides that the directors shall, in either case, have the same right to decline or suspend registration as they would have had in the case of ..... , the entire administration was taken over by the central government from the 9-11-1948. by notification no. 388 p dated the 31-12-194s. the government of india notified,-- 'whereas the central government has full and exclusive extra-provincial jurisdiction for and in relation to the governance of the mayurbhanj state; now. therefore, in exercise of ..... the court, and there is any real doubt as to the validity or bona fides of the transaction.' in this case the court refused to order the bengal coal company to register the transfer. the refusal was based upon a very cogent reason. the transfer was made in the absence from this coun-try of the transferor, .....
Tag this Judgment!Court : Orissa
Reported in : AIR2001Ori24
..... the returning officer, has also filed a written statement and submitted that filing of nominations, scrutiny of nominations and counting of votes are regulated under the provisions of the constitution of india, the act and the rules made thereunder, the registration of electors rules, the parliament (prevention of disqualification) act, and the prohibition ..... void.(3) in this article unless the context otherwise requires,-- (a) 'law' includes any ordinance, order, bye-law, rule, regulation, notification, custom or usages having in the territory of india the force of law;(b) 'law in force' includes laws passed or made by a legislature or other competent authority in the ..... in providing that an election petition shall contain a concise statement of material facts and set forth full particulars of corrupt practice. the pleadings are regulated by section 83 and it makes it obligatory on the election petitioner to give the requisite facts, details and particulars of each corrupt practice with .....
Tag this Judgment!Court : Orissa
Reported in : [2004]134STC62(Orissa)
..... can be invoked--we have held, it cannot be--for claiming refund of taxes collected by misinterpretation or misapplication of a provision of law, rules, notifications or regulation.' 52. in mafatlal [1998] 111 stc 467, the apex court was interpreting section 11-b of the central excise act, which has been given retrospective ..... tax : [1971]82itr570(sc) , commissioner of wealth-tax, bihar and orissa v. kripashanker dayashanker worah : [1971]81itr763(sc) , commissioner of income-tax, west bengal v. central india industries ltd. : [1971]82itr555(sc) and gnanambal (mrs.), m.p. v. commissioner of income-tax : [1982]136itr103(mad) . learned counsel for the petitioners also draws our ..... natural and man-made, public and private owned is repeatedly affirmed by this court. (see ranganatha reddy : [1978]1scr641 , sanjeev coke mfg. co. v. bharat coking coal : [1983]1scr1000 and state of tamil nadu v. l. abu kavur bai : [1984]1scr725 ). we are of the considered opinion that sri parasaran is right in .....
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