Court : Orissa
Reported in : AIR1992Ori149
..... the state government on the energy consumed by a consumer, a duty (hereinafter referred to as the 'electricity duty') computed on the basis of the rate charged therefor by a licensee, by the board or by any government referred to in clause (c) of section 2 at the rates specified hereunder:--- (a) where the rate charged is calculated on the energy consumed in a month the electricity duty shall be computed at the rate of- (i) fifteen per cent of the rate charged for the first one ..... so far as the duty on imported power is concerned, the case of the state is that when the appropriate authority in exercise of powers under section 22-b of the indian electricity act restricted the supply of power to different industries including the petitioner-company, it is the petitioner-company which approached the board to supply power by importing it from the neighbouring state on payment of charges ..... us to an interest by way of compensation for making the delay in payment of the rate charged, and obviously, therefore, is not a part of the rate charged itself, there is no authority for levy of duty thereon under section 3(1) of the act as it stood prior to its amendment which is the relevant provision for deciding the dispute for the period in question. ..... the contract demand for the other factory is 3,890 kva/3500kw equivalent ..... what is the nature of levy on delay in making the payment of duty came up for consideration before their lordships of the supreme court in the case of adoni ginning factory v. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori185
..... . section 18(1) of the madras act, 26 of 1948, shows that every building situated within the limits of an estate, which immediately before the notified date, belonged to any landholder thereof, and was then being used by him as office in connection with its administration, and for no other purpose, shall vest in the government, free from all encumbrances, with effect from and on the notified date ..... . the authority vested in the provincial government is to be exercised not at its own arbitrary discretion, but only 'on being satisfied that the exercise of the powers hereinafter mentioned is necessary in the interests of public order or the local welfare or that the rates of rent payable in money or in kind whether commuted, settled or otherwise fixed are unfair or inequitable ..... he can also keep such of the buildings which are 'not' in use for estate or office purposes, that is to say, he can remain in the possession of residential buildings, or buildings which are under use for other personal purposes, such as for instance those used for storing personal grains or for keeping personal cattle or implements as also buildings used for factories or mills or for purposes of trade, manufacture, or commerce. ..... . 3, buildings used as golas, factories, or mills for the purpose of trade, manufacture, or commerce or used for storing grains or keeping cattle or implements for the purpose of agriculture .....
Tag this Judgment!Court : Orissa
Reported in : [1977]109ITR667(Orissa)
..... on appeal to the appellate assistant commissioner, in respect of the first two years, he adopted the reasoning of the income-tax officer for disallowing the assessee's claim and in the second group of three years, he sustained the disallowance by holding that the remuneration paid in these years to the german company was in reality a sharing ..... , were-linked up with the erection, installation and starting up of the two factories clause 4(4)of the agreement of 1959 enabled the assessee to get the reports and technicians from the german company at its own expense after the ..... on applications of the revenue made under section 256(1) of the income-tax act, 1961 (hereinafter referred to as ' the act') the tncome-tax appellate tribunal, bombay bench, has stated these cases and referred the following questions for the opinion of the court:'(1) whether, on the facts and in the circumstances of the ..... the assessee-company claimed these as deductible expenses but the income-tax officer disallowed the claims in the respective years by holding that they represented capital expenditure as according to the income-tax officer,the assessee derived a benefit of an enduring nature in lieu of ..... the amounts were spent only as a part of labour welfare expenses.as a result of this expenditure, the employees of the assessee can availthemselves of the hospitalisation facilities extended by the hospital authorities on a ..... only as a part of the staff welfare expenses. ..... the head workmen's staff welfare expenses. .....
Tag this Judgment!Court : Orissa
Reported in : 2009(II)OLR648
..... panposh at rourkela vide order dated 16.1.2006 refused to take cognizance of the offence on the ground that the complaint was not filed within three months of the detection of the offence as required under section 106 of the factories act and he deprecated the action of the petitioner stating as follows:the action of the complaint by delayed launching of prosecution is strongly deprecated. ..... delhi coach body builders situated at rourkela in presence of the owner thereof and found that the factory was running with the aid of 14 persons and 7.5 kw electricity power without obtaining any factory license as required under law. ..... the shed with equipments was being used as a factory, without obtaining prior approval of plan. ..... director/ inspector of factories and boilers rourkela zone-ll inspected m/s. .....
Tag this Judgment!Court : Orissa
Reported in : [2005]141STC26(Orissa)
..... 66 dated march 15, 1979 under section 25(1) of the customs act, 1962 and the said notification of exemption was to remain in force up to march 31, 1981, but subsequently when it was found that the international prices of products were falling and consequently the import prices had become lower than the ex-factory prices of the indigenous materials, the matter was examined again by the central government and it was decided in the public interest to ..... after the elections, the new government assumed office on march 5, 2000 and the cabinet of the new government in its meeting held on april 22, 2000 annulled the decisions of the council of ministers taken on october 14, 1999 and ratified ..... constitution provides that the executive power of the state shall be vested in the governor and shall be exercised by him either directly or through officers subordinate to him in accordance with the constitution ..... the council of ministers with the chief minister as its head in accordance with the rules of business made under article 166(3) of the constitution and may also be exercised by any authority or officer subordinate to the governor if any existing law or law made by the parliament or the legislature of a state confers such power on the authority or the officer ..... concession in their meeting held on october 14, 1999, the impugned notifications dated 30th july, 1999 became dead and could not be revived subsequently by the new council of ministers which assumed office on march 5, 2000.19. mr. s.c. .....
Tag this Judgment!Court : Orissa
Reported in : 100(2005)CLT703; 2005CriLJ366; 2006FAJ1
..... party of the offence punishable under section 16(1)(a)(i) of the prevention of food adulteration act (for short 'the act').2. ..... 1, but saw them at the factory of the accused-opp. ..... party under section 16(1)(a)(i) of the act and a sanction was obtained accordingly. ..... 1 to the biscuit factory on 28.11.1984 at about 3.30 p.m.. ..... party in his factory for sale for human consumption, to be adulterated. ..... 1) inspected the factory of the opp. ..... 1 to the factory of the opp. ..... however, in cross-examination, he has stated that for the first time he saw the goli peppermint in the factory in packets. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1995Ori218; 1995(I)OLR472
..... on any industry, operation or process shall discharge or emit or permit to be discharged or omitted any environmental pollutant in excess of such standards as may be prescribed.section 23 empowers the central government to delegate all or any of its powers under the legislation to any officer, state government or authority-under section 24 of the act, it is provided that the provisions of the act and the rules or orders made therein shall have effect notwithstanding anything inconsistent therewith contained in any enactment other than the ..... the materials on record show that in respect of the petitioner's factory enquiry was conducted under sections 21, 25 and 26 of the act by the officials of the state pollution control board vide intimations of the member-secretary dated 20-9-90 (an-nexure-2) and.dated 22-10-90 (annexure ..... the term 'occupier' as defined in section 2(f) of the act is in relation to any factory or premises and means a person who has control over the affairs of the factory or the premises and includes, in relation to any substance, the person in possession of the substance ..... the request for consent was turned down by the board on the ground that the factory was located in a thickly populated area and there was public complaint against it vide the communication dated ..... relevant facts necessary for proper appreciation of the dispute may be statedthus:the petitioner is operating a factory for manufacturing tobacco tooth paste commonly referred to as 'gudakhu' since 1957. .....
Tag this Judgment!Court : Orissa
Reported in : 40(1974)CLT693; (1975)ILLJ11Ori
..... petitioner has contended that its members are divided into three groups (i) the workers in the office who are governed by the shops and commercial establishments act; (ii) the workers employed in the factory and governed under the factories act; and (iii) the operational staff governed by the motor transport workers act. ..... the union preferred an appeal under section 6 of the act before the labour court, orissa, challenging certain ..... draft standing orders were submitted to the certifying officer by the corporation as required under section 3 of the act and the union submitted its objections. ..... of the orissa shops and commercial establishments act to the office staff is disputed. ..... after hearing both parties the certifying officer made certain modifications in the draft standing orders and forwarded the same to the parties ..... has been formed only a few years before and in the absence of specific standing orders, the same practice as is obtaining in government offices was being followed. ..... state commercial transport corporation employees' union has asked for a writ of certiorari/mandamus to quash the appellate orders under the industrial employment (standing orders) act, 1946 (hereafter referred to as the 'act' in regard to the certification of the standing orders.2. ..... the certifying officer is directed to make necessary corrections in the certified standing orders and authenticate ..... such leave under the orissa shops and commercial establishments act has been relied upon to support the claim. .....
Tag this Judgment!Court : Orissa
Reported in : [1987]67STC376(Orissa)
..... sells to the government any goods; or(b) sells to a registered dealer other than the government goods of the description referred to in sub-section (3);shall be liable to pay tax under this act, which shall be four per cent of his turnover.section 8(3)(b), so far as is relevant for our purpose, provides that the goods referred to in clause (b) of sub-section (1) are goods of the class or classes specified in the certificate of the registered dealer purchasing goods for use by him in the ..... but, inasmuch as we are of the view that the rejection of the application for amendment by the sales tax officer is without jurisdiction for the reasons which we would presently indicate, it is unnecessary to remit the matter to the additional commissioner and we proceed to dispose of the same on ..... when the party aggrieved made an application for revision of the order passed by the sales tax officer and raised certain contentions, it behoved the additional commissioner to deal with the contentions and reject the same, if he were so inclined on merits, by ..... the application for inclusion of such items in the registration certificates, as indicated above, was rejected by the sales tax officer on the ground that 'when normal conditions prevail, it will not necessitate the use of generator. ..... moreover, the jute factory which was established in the year 1975 has been able to produce the finished product without the use of ..... a generator for use by it in the generation of electricity for its factory. .....
Tag this Judgment!Court : Orissa
Reported in : (2008)14VST557(Orissa)
..... charge of the vehicle fails to deliver the transit pass obtained at the point of entry at the last check-post or barrier before his exit from the state and it is only in such situation that an officer under sub-section (11) who is in-charge of the check post or last barrier (exit point) who has the right to inspect the documents as well as the goods and if he finds the same not to be in order ..... per centum of the value of the goods under transport by such vehicle or boat, as the case may be, or rupees twenty thousand, whichever is higher, in addition to tax as otherwise payable under this act, failing which, the said officer may seize and confiscate the goods under transport or seize the vehicle or boat carrying such goods in the prescribed manner to recover such tax an penalty:provided that,:(i) before taking any action ..... for confiscation of the goods, the officer shall give the driver or the person-in-charge of the vehicle or boat, as the case may be, an opportunity of being heard and, if necessary, may make an enquiry in the manner prescribed ; and ..... the sales tax officer issued show cause notice and levied 'penalty' under the relevant section of the act, since no explanation was given ..... it is provided in the said agreement that the sale of pta will take place at the factory gate of petitioner no. ..... 1948 .....
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