Court : Orissa
Decided on : Aug-25-1971
Reported in : [1972]84ITR351(Orissa)
..... sales tax is not included in the sale price and does not constitute a part of the consideration.11. the definition of 'turnover' prior to its amendment by the orissa sales tax (amendment) act, 1950, (orissa act 24 of 1950), stood thus:' 'turnover' means the aggregate of the amounts of sale prices received and receivable by a dealer in respect of sale ..... or supply of goods or carrying out of any contract, effected or made during a given period.'12. the expression 'and tax, if any' was added by the amendment act of 1950. if turnover means the aggregate of sale prices which includes sales tax within its ambit, the expression 'and tax, if any' is redundant and the legislature ..... made clear by the fact that the registered dealer need not, if he so pleases or chooses, collect the tax from the purchaser and sometimes by reason of competition with other registered dealers he may find it profitable to sell his goods and to retain his old customers even at the sacrifice of the sales tax. this also .....
Tag this Judgment!Court : Orissa
Decided on : Jul-15-1971
Reported in : AIR1972Ori202
..... suspension of the licence. in case such a proceeding is started, the petitioner shall be entitled to an opportunity for showing cause against the proposed revocation, suspension or amendment of the licence. in the result, the writ application is allowed- the directions contained in annexure 7, the letter of the collector, cuttack, dated 7-10- ..... licence should be revoked, necessarily he should be treated as a 'person aggrievedby a decision of a licensing officer' to file an appeal under section 12 of the act. 5. the question for consideration, however, is whether the appellate authority has got original jurisdiction to exercise the powers under section 7. in this case, admittedly ..... obtained by misrepresentation as to an essential fact then, without prejudice to any other penalty to which the holder of the licence may be liable under the act the licensing officer may, after giving the holder of the licence an opportunity of showing cause, revoke or suspend the licence. 4. it would appear from .....
Tag this Judgment!Court : Orissa
Decided on : Aug-19-1971
Reported in : 37(1971)CLT897; [1971]28STC652(Orissa)
..... 2. the only point for consideration is whether the tribunal has the power to grant stay.3. by the orissa sales tax (amendment) act, 1954 (orissa act 1 of 1955) (hereinafter to be referred to as the 1955 act), a sales tax tribunal was constituted. section 3-b dealt with the constitution of the tribunal and its powers and functions. ..... came into force with effect from 20th january, 1964. by section 10(c) of the orissa sales tax (amendment) act, 1968 (orissa act 15 of 1968) (hereinafter to be referred to as the 1968 act), section 13(5) of the 1947 act was substituted as follows :13. (5) if any amount is not paid by the due date in pursuance of ..... force there was no constitution of any tribunal as envisaged in that act.4. the orissa sales tax (amendment) act, 1957 (orissa act 20 of 1957) (hereinafter to be referred to as the 1957 act) brought an amendment regarding the constitution and powers of the tribunal. for section 3 of the 1947 act, a new section 3 was substituted. section 3(2) after .....
Tag this Judgment!Court : Orissa
Decided on : Apr-26-1971
Reported in : 37(1971)CLT503
..... in the nayagarh state gazette running to the following effect.:-- 'under orders of the ruling chief dated the 11th august, 1941, the mitakshara school of hindu law with act no. xviii of 1937 as amended by act no. xi of 1938 will be applicable to all sorts of properties including agricultural lands in the state and the above said ..... act and its amendment shall have the retrospective effect from 1st april, 1937.' in the ex-state of nayagarh the general principles of hindu law were applicable. the aforesaid notification only reiterated ..... pointed out by their lordships of the supreme court were amended under orissa act 18 of 1954. the act was thereafter brought into force with effect from 1-1-55. section 73 (1) of the act corresponds to the provisions of section 93 of the madras act of 1951. section 93 of the madras act provides: 'no suit or other legal proceeding in respect .....
Tag this Judgment!Court : Orissa
Decided on : Jun-21-1971
Reported in : AIR1972Ori1
..... or of varying the amount of any expenditure charged on the consolidated fund of the states, and the decision of the person presiding as to whether an amendment is inadmissible under this clause shall be final.article 204(3) is to the effect that subject to the provisions of articles 205 and 206, no money ..... expenses for discharge of executive functions as contemplated in article 154(2)(b). the collector and the authorities held the election in accordance with the provisions of the act and the rules. the election, therefore, cannot be questioned on that account.it need hardly be stated that if during those two days, the governor hadperformed ..... the cabinet in case of absence of a cabinet the civil service loses its protection, control and existence. during those two days constitutionally no collector existed. all acts delegated to a collector by the legislature were incapable of being performed constitutionally.9. to test the correctness of this argument, a critical analysis of the aforesaid .....
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