Court : Orissa
Reported in : 2008(I)OLR716
..... either at the time of sale or purchase, whether the same can be subjected to tax again. dealing with section 5-e of the andhra pradesh sales tax act and the 46th amendment of the constitution of india, the learned judges held that under the constitution both sales and deemed sales as provided belong to the same category vide clause 29-a ..... the division bench of the tribunal relied on the decision of the andhra pradesh high court itc classic finance and the judgment of the orissa high court in bharat heavy electricals. the division bench also referred to another full bench decision of the tribunal in similar matter in s.a. nos. 1789 and 1790 of 1999-2000 decided on 7.10 ..... not to be taxed again.7. in support of the said contention, learned counsel for the petitioner has relied on a decision of the orissa high court in bharat heavy electrical ltd. v. union of india reported in (1988) 71 stc 25. in paragraph 13 of the said judgment, the learned judges of this high court held as follows:13. it .....
Tag this Judgment!Court : Orissa
Reported in : AIR2004Ori186; 2005(1)ARBLR115(Orissa); 98(2004)CLT304
..... to them from such shares to any third party and from availing such financial benefit themselves and directing them for arranging and making funds available to central electricity supply company of orissa limited (for short 'cesco') to meet its obligations to gridco and enable the latter to discharge its obligations to opgc and others ..... petition and the rejoinder affidavit. according to mr. panigrahi, the petition under order 1, rule 10, cpc to implead the necessary parties and the petition for amendment of the mjc petition under order 6, rule 17, cpc were filed to obliterate the stand taken by the respondents in their respective objections filed before the ..... the petitioner.12. in consonance with the observations of the supreme court in laxmikant r. bhojwani case (supra) we hold that as the arbitration and conciliation act itself is a special legislation which governs the disputes arising out of arbitration proceedings and as legislature has, in its wisdom, not provided any appeal or .....
Tag this Judgment!Court : Orissa
Reported in : 94(2002)CLT53
..... have been legitimate if the marriage had been valid, shall be legitimate, whether such child is born before or after the commencement of the marriage laws (amendment) act, 1976 (68 of 1976), and whether or not a decree of nullity is granted in respect of that marriage under this ..... benefits, like gratuity, provident fund and unutilised leave salary in equal shares.10. it is pointed out that durga charan during his life time incurred loan from khurda electrical division employees' co-operative credit society. the said loan and any other loan amount outstanding against durga charan will first be realised from the gratuity of durga charan and ..... benefits of deceased durga charan maharana. the said part of the declaration is thus set aside.8. learned advocate appearing for the respondent no. 3 namely, executive engineer, electrical division, khurda, states that the orissa civil service (commutation of pension) rules, 1992 governed the case of durga charan at the time of his death as the said .....
Tag this Judgment!Court : Orissa
Reported in : AIR1950Ori47
..... option is inherent in a fee. the fees, levied under various acts such as births and deaths registration act, electricity act, forest act, companies act and under the licensing provisions of various acts, have been instanced as also the fees referred to in the english fees increase act (13 george v, chapter iv) to show that such fees ..... appeal by the plaintiffs from the judgment of the district judge of cuttack dismissing their suit for a declaration that the orissa hindu religious endowments act, 1939 (orissa act, iv of 1939) was ultra vires of the orissa legislature and for other consequential reliefs. the appellant plaintiffs are all mahants of various ..... act maintains distinction between the powers of legislative councils and legislative assemblies in regard to financial measures analogous to what exists between the house of lords and the house of commons it is provided that certain specified financial measures cannot be introduced in the legislative council, but that a bill or amendment .....
Tag this Judgment!Court : Orissa
Reported in : [1993]88STC496(Orissa)
..... sales tax officer approached the assistant commissioner for cancellation of certificate of compounding for enabling him to assess the dealer under section 12 of the act. under the scheme of rule 90-a as amended, there was no necessity for cancellation in view of clear language of sub-rule (4). the assistant commissioner was required to be satisfied that ..... . for the purpose of this reference it is to be read as rule 90-a.2. the dealer is registered under the act to carry on business in supply of radio sets, time pieces, wrist-watches, electrical goods, dry-cell batteries and other commodities. in respect of the year 1978-79, the dealer was permitted to pay a lump ..... sum tax being eligible under rule 90-a(1) of the rules made under the act as amended with effect from april 1, 1978. earlier, a dealer on .....
Tag this Judgment!Court : Orissa
Reported in : 66(1988)CLT560; 1989CriLJ556
..... preliminary objection of the learned additional standing counsel therefore, must prevail but it is to be noticed that according (to section 9 of the criminal law amendment act, 1952, the high court has been empowered to exercise all powers conferred by chapters xxxi and xxxii of the old code of criminal procedure corresponding to ..... maintainable in view of the provisions of section 376(b) of the code of criminal procedure ('code for short) read with section 8(3) of the criminal law amendment act, 1952. it is necessary to examine this contention. section 376(b) provides that if a court of session passes only a sentence of imprisonment for a ..... act') and section 471 of the indian penal code ('i.p.c.' for short) and sentencing him in undergo rigorous imprisonment for one month for the former offence without passing a separate sentence for the latter one.2. prosecution case in brief is that the appellant was serving as an operator 'a' in the talcher thermal flam under the orissa state electricity .....
Tag this Judgment!Court : Orissa
Reported in : 1986(II)OLR470
..... to whether after the coming into force of the orissa public premises (eviction of unauthorised occupants) act, 1972 (for short' the eviction act') as amended by the .1983 amending act, the power of removal of unauthorised occupants under section 255(6) of the orissa municipal act (for short 'the municipal act') vested in the executive officer of the municipality will be deemed to have ceased.3. the ..... 1931 mad. 152 : (corporation of madras v. madras electric tramways ltd.) and (ii) air 1966 s.c. 1931, (maharaja pratap singh bahadur v. thakur manmohan dey and others.)11. mr. r. k. patra appearing for opposite party no. 1, while not disputing the proposition of mr. mohapatra, submitted that it is the municipal act which is a special statute and the eviction .....
Tag this Judgment!Court : Orissa
Reported in : (2009)22VST386(Orissa)
..... v. shyam sunder haldar air 1953 sc 148, the honourable supreme court has taken a similar view placing reliance on various judgments particularly hansraj gupta v. dehradon-mussoorie electric tramway co. ltd. and commissioner for special purposes of income-tax v. pemsel [1891] ac 531, wherein it has been held that the court cannot proceed with ..... intended what it has said; even if there is some defect in the phraseology used by the legislature, the court cannot add and amend or by construction, make up the deficiencies which are left in the act.15. in sri ram ram narain medhi v. state of bombay : air1959sc459 , the constitution bench of the honourable supreme court while ..... to avoid the real or imaginary hardship in which it may result.23. making any generous addition to the language of the act would not be a construction of the statutory provision rather would be an amendment thereof, (vide royal trust company v. minister of finance the province of british columbia air 1921 pc 184).24. the .....
Tag this Judgment!Court : Orissa
Reported in : 103(2007)CLT658; (2008)14VST379(Orissa)
..... eventual liability. thereafter the state govt. in finance department by notification no. sro 932/2002 dated 12.11.2002 issued under section 6 of the orissa sales tax act, 1947 (annexure-17) amended item no. (ii) of the third proviso to clause 3 of entry 43-a of its notification dated 23.4.1976, which provided that the period of ..... petitioner is entitled to get the benefits as claimed by it. a similar writ petition being w.p. (c) no. 2976 of 2003 filed by m/s. rishabh electrical pvt. ltd. was heard finally along with the present case but on the request of the counsel appearing for the petitioner in that case, the said case was delinked from ..... this case because of certain amendments brought about in that writ petition. no counter affidavit has been filed by the finance department in the present case. but the counter affidavit filed by the finance department .....
Tag this Judgment!Court : Orissa
Reported in : AIR1976Ori159; 42(1976)CLT580
..... -section shall be inserted, namely:-- '(2a) the holder of a mining lease, whether granted before or after the commencement of the mines and minerals (regulation and development) amendment act, 1972, shall not be liable to pay any royalty in respect of any coal consumed by a workman engaged in a colliery provided that such consumption by the workman does ..... , coal taken from the colliery to the appellant, coal taken from the colliery to the power house about a furlong away for use there, in the generation of electricity for the manufacture of aluminum by the factory cannot be said to be despatched within the meaning of section 8 (1) (a) and cannot be charged to the ..... we think the decision of the calcutta high court is of any assistance to mr. mohanty's contention.6. mr. mohanty next relies upon the provisions of the. amending act in support of his contention. he claims that as from the working of the statutory provision, it transpired that the true intention of the statute as contained in .....
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