Court : Orissa
Reported in : (2008)15VST522(Orissa)
..... cases where such escapement or under-assessment is due to the dealer having concealed particulars of his turnover or having without sufficient cause furnished incorrect particulars thereof, that the dealer shall pay, by way of penalty, in addition to the tax assessed under this sub-rule, a sum not exceeding one and a half times of the said tax so assessed:provided that the period of limitation fixed in sub-rule ..... such as hsd and sko as follows:product received quantity in kl despatched in klhsd 329178 185785sko 43009 28951but on verification of the assessment record and returns filed under both ost and cst acts for the period under question it is revealed that the transactions under question have not been reflected in the return submitted and also at the time of assessment, but on the other hand ..... motu revision the new and fresh adverse materials cannot be utilised against a dealer for which there is a specific provision in the statute like section 12(8) of the ost act or rule 12(8) of the cst (o) rules, as the case may be.38. ..... that there was reason to believe that the dealer had been under-assessed due to default in disclosing the true and correct picture of business transactions during the year in ..... thus there is a reason to believe that the dealer has been under-assessed due to default in disclosing true and correct picture of business transaction by the dealer-company during the period under question.information obtained on transactions of the dealer-company, it is found that .....
Tag this Judgment!Court : Orissa
Reported in : AIR1994Ori1
..... section 109fl)(e-l) was repealed by orissa act 19/83 and thereafter this court has held in some cases that pre-election disputes are to be challenged in revision before the registrar under section 112 of the act ..... section 67-b providing for constitution of the tribunal has not been brought into force, so also section 38 of the amending act, substituting section 68 has not been brought into force for which reason election disputes are maintainable under the unamended section ..... the submission of the learned counsel for the petitioners is also that section 28-b of the orissa co-operative societies act (hereinafter referred to as 'the act') is ultra vires as it prohibits any challenge to the election process before the election is actually held ..... act 28/91 in sub-sections (1) and (2) of section i thereof provided that the said act shall come into force on such date as the state government may, by notification, appoint and different dates may be appointed for different provisions of the act ..... such a provision would not be ultra vires, it would not stand to reason to hold that when anelection is provided for, the challenge to the same being provided to be made strictly regulated in accordance with the statute would become ultra vires ..... namakkal) as:'the points which emerge from this decision may be stated as follows :-- (1) the right to vote or stand as a candidate for election is not a civil right but is a creature of statute or special law and must be subject to the limitations imposed by it .....
Tag this Judgment!Court : Orissa
Reported in : AIR1994Ori26
..... in order to render a finding on the above rival contentions of the parties, it is necessary to note section 12 of the tenancy act as amended by orissa act xv of 1953 and also section 105. ..... fulfilled then notwithstanding that the contract, though required to be registered, has not been registered or, where there is an instrument of transfer, that the transfer has not been completed in the manner prescribed therefor by the law for the time being in force, the transferor or any person claiming under him is debarred from enforcing against the transferee any right in respect of the properly of which the transferet has taken or continued in possession, other ..... d is an invalid document for want of registration and necessary prior permission of the competent authority, the plaintiff was required to approach the revenue authority under section 12 ofthe tenancy act as amended in 1953 within the time prescribed and not the civil court in ' view of the bar under section 105 of the tenancy act. ..... so it can never be said that section 3 of the act has repealed the tenancy act. ..... 'i am unable to comprehend how by the aforesaid section, the tenancy act has been repealed. ..... he is unable to point out the specific provision in the act which has repealed the tenancy act. ..... mohanty for the appellant that the tenancy act having been virtually repealed by the act, the filing of the suit in the civil court by the plaintiff was competent. ..... but this act has been repealed by the c. p. .....
Tag this Judgment!Court : Orissa
Reported in : 101(2006)CLT201; 2006(I)OLR223
..... officer in accordance with the provisions of promotion regulations and further stated that while making overall assessment, the selection committee takes into account orders regarding appreciation for meritorious work done by the concerned officer and keeps in view the orders awarding penalties or any adverse remarks communicated to the officer, but it has neither stated nor has made out a case as to why the finding of the ..... considering the submissions made on behalf the rival parties, we are of the view that the main thrust of the argument of the petitioners is that the tribunal has acted as an appellate forum against the decision of the selection committee which it has no jurisdiction to do and further the tribunal should not have found fault with the process of selection ..... the gravamen of the argument advanced on behalf of the petitioners is that the tribunal while passing the impugned order dated 3.11.2004 has acted as an appellate court over the decision of the selection committee by entering into the question of assessment made by the said committee while categorizing the officers who were included in the zone of ..... with regard to the contentions of the learned counsel for the petitioners that the tribunal has acted erroneously and contrary to law in observing that the selection committee should consider the service records for eight years preceding the year for which the selection was made, we find much force in the said submission as, practically, in all the cases cited .....
Tag this Judgment!Court : Orissa
Reported in : AIR1952Ori83
..... under any law in force in the state on the 3lst december, 1948 and relating to matters covered by this act shall continue in force so far as consistent with this act until repealed, modified, or altered by a competent authority under this act'.the rest of the section, as modified, does not fall to be considered here except for the purpose of interpretation by contrast, of the language employed which i shall make later. ..... : or any investigation, legal proceedings or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture, or punishment as aforesaid; and any such investigations, legal proceedings or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the said orders and the notifications, permits, licenses, and directions had not been repealed and had been duly made and continued in force'.6. ..... while maintaining the conviction under section 6 of the mayurbhanj act xi of1948, i would, in the interest of justice, alter thesentence passed by substituting for it the period ofimprisonment already undergone and a fine of rs.100/- (one hundred), in default of payment whereof, the petitioner shall undergo rule 1 for one month.it is to be noted that the sentence passed by themagistrate was not adequate in law ..... thereby trying to secure his own person and liberty against immediate jeopardy and thepersons who were pursuing him cannot be said tohave been then doing so in discharge of duty. .....
Tag this Judgment!Court : Orissa
Reported in : 2004(2)ARBLR394(Orissa); 97(2004)CLT665
..... clause (b) of sub-section (2) of section 85 further provides that all rules made and notifications published, under the repealed enactment shall, to the extent to which they are not repugnant to the new act, be deemed respectively to have been made or issued under the new act.9. ..... when there is an enabling provision under the said rules empowering the opposite party to refer the dispute for arbitration to the orissa arbitration tribunal constituted by the government under the said rules, accidental printing mistake or error committed by the opposite party in wrongly mentioning orissa arbitration tribunal act, 1979 instead of mentioning orissa arbitration tribunal rules, 1979 in the relevant clause would not disentitle the opposite party from making a reference under ..... party having not obliged the petitioner by appointing sole arbitrator, the petitioner has filed this petition after expiry of one month since its letter dated 2.9.2002 was received by the opposite party on 5.9.2002 for appointment of a suitable arbitrator and for a further declaration that the orissa arbitration tribunal is incompetent to adjudicate the dispute between the parties on various legal grounds.6. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1986Ori255
..... of substantial compliance cannot be extended too far to include serious or vital mistakes which shed the character of a true copy so that the copy furnished to the returned candidate cannot be said to be a true copy within the meaning of section 81(3) of the act, and(5) as section 81(3) is meant to protect and safeguard the sacrosanct electoral process so as not to disturb the verdict of the voters, there is no room for giving a liberal or broad interpretation to the provisions of the said ..... j which was served on the respondent being not a true copy of the original, there was contravention of section 81(3) for which the election petition is liable to be dismissed under section 86(1) of the act, according to him the respondent was prejudiced, inasmuch as. ..... nothing was shown by the respondent how for non-compliance of sections 82, 83 and 117 of the act, the election petition is liable to be dismissed. ..... the sole respondent who is the elected candidate of 86-malkariagiri (scheduled caste) constituency in his written statement has, inter alia, contended that the election petition is barred by limitation and is otherwise liable to be dismissed under section 86(1) for non-compliance of the provisions of sections 81, 82, 83 and 117 of the representation of the people act (referred to as 'act'). .....
Tag this Judgment!Court : Orissa
Reported in : [1992]198ITR507(Orissa)
..... the following questions have been referred to this court under section 256(1) of the income-tax act, 1961 (in short 'the act '), by the income-tax appellate tribunal, cuttack bench (in short ' the tribunal ') :' (1) whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was justified in holding that the interest amount of rs. ..... cit : [1991]192itr534(orissa) ) disposed of on june 28, 1991, wherein it has been decided that the claim made before the arbitrator ripened into a right for the first time when the award was made. ..... the assessing officer was of the opinion that no expenses for the execution of the contract were incurred during the previous year under consideration and so the profit could not be estimated at 12.5 per cent. ..... senapati and partners (hereinafter referred to as the 'assessee') for execution of contract works executed by it and the interest received on the basis of an arbitration award.3. ..... (i)towards execution of work1,46,101(ii)interest for the period from june 1, 1973, to july 31, 1977 51,317 1,97,4184. ..... as was shown in the assessee's case for the previous years. ..... kar, appearing for the revenue, that the correctness of the decision in b. p, r. ..... 1,12,124 out of the award amount for execution of work of rs. ..... for the assessment year 1980-81, the assessee did not execute any contract work but received certain amounts as a result of an arbitration award relating to the contract work executed in the earlier years. .....
Tag this Judgment!Court : Orissa
Reported in : 104(2007)CLT39
..... therefore, without entering into the arena of constroversy as to whether the petitioner is eligible for settlement of the land in question in consonance with section 51(2) of the act, this court disposes of the writ petition with the aforesaid direction to the tahsildar (s), cuttack to consider the application afresh keeping in mind the observation/direction made ..... bidyadharpur where the land in question situates, as would be evident from annexure-20, the caste certificate issued in favour of the petitioner by the tahsildar (s), cuttack and in consonance with the stipulations made under sub-section (2) of section 51 of the act he is eligible to be settled with the land, and the said aspect was not considered by the tahsildar. ..... may, fact remains, the ceiling surplus land vested in the state and applications were filed under section 51 of the olr act by many persons including the petitioner praying for leasing out the same in their favour for agricultural purpose stating themselves to be scheduled caste landless agricultural labourers.11. ..... petitioner and many others stating to he landless persons filed applications under section 51 of the olr act for settlement of parcels of the said land in their favour. ..... of sub-section (2) of section 51 of the act are beneficial legislation aimed at providing minimum lands necessary to different category of persons catalouged therein, in order of priority, but then, with the sole aim and object of providing them some subsistence for earning their .....
Tag this Judgment!Court : Orissa
Reported in : (1975)ILLJ138Ori
..... this ended in a failure and a report under section 12(4) of the act was submitted to government which on consideration of the relevant materials was satisfied that there was no cause for reference of the dispute for adjudication and accordingly passed the impugned order (annexure 6).4. mr. ..... 1 the state of orissa refusing to make a reference under section 12(5) of the industrial disputes act, 1947 (hereinafter referred to as the act), and annexure 3 wherein he has been found guilty of the charges levelled against him.2. ..... regarding the second point that the petitioner was not given adequate time, the same was not argued earlier and in fact the petitioner has conceded on his part that be did not pray for any extension of time on the grounds of inadequacy and in fact he has offered his explanation without any reservation. ..... 1 state of orissa while refusing to refer the dispute under section 12(5) of the act have acted arbitrarily. ..... under section 12(5) of the act, the appropriate government while refusing to make a reference were required to record and communicate to the parties concerned its reasons therefor. ..... a perusal of annexure 6 does not give us the impression that there has been any violation of the requirements of section 12(5) of the act. ..... breach of trust connivance with ulterior motive, negligence in duties, etc. .....
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