Court : Orissa
Reported in : 74(1992)CLT663; (1993)ILLJ534Ori
..... india ltd. v. p.s. rajgopalan 1963-ii-llj-89 and ankapali co-operative society v. workman 1962-ii-llj-621 and east india coal company v. rameswar 1968-i-llj-6 were noticed (besides) the cases of g.m. ordnance parachute factory, kanpur v. presiding officer, central government industrial tribunal- cum- labour court, kanpur ..... except one, are employees of the orissa khadi and village industries board which is a statutory board constituted under the orissa khadi and village industries board act, 1955 (orissa act 3/1956); for the purpose of organising, developing and regulating the khadi and village industries in the state of orissa. the functions and activities of ..... recognised as an industry for the purpose of the i.d. act. the employees of the board were not being paid any bonus, but they were being paid house rent allowance on similar lines with the state government employees in accordance with the guidelines of the finance department resolution governing the field from time to time. the .....
Tag this Judgment!Court : Orissa
Reported in : AIR2004Ori176; 98(2004)CLT328
..... which is in dispute in the present case. similarly the ratio laid down by the apex court in the case of r.s.d.v. finance co. pvt. ltd. v. shree vailabh glass works ltd., air 1993 supreme court 2094 is relating to territorial jurisdiction in view of bombay relief undertakings (special ..... favour of all principal subordinate judges (civil judges, senior division) to try and dispose of proceedings for grant of probates and letters of administration under the succession act, transferred to their files by the district judge. it thus appears that there is no inconsistency in the authorisation of the state government in the above noted ..... judges (junior divisions), i.e., the munsifs have been authorised to entertain such applications within the limits of their respective pecuniary jurisdiction. but section 18 of the act, 1984 provides that high court may by general or special order authorise any civil judge (senior division) to take cognizance of any proceeding or class of proceedings under .....
Tag this Judgment!Court : Orissa
Reported in : [1988]68STC334(Orissa)
..... separate written statements in which, while not disputing the facts, they urged, amongst others, that the suit is barred under section 22 of the orissa sales tax act, 1947 and is barred by limitation. trial court having decreed the suit rejecting the plea of the defendants, this appeal has been filed.2. learned advocate-general reiterated ..... limited) it has been held that section 22 is not applicable to the recovery of rebate under the central act but it has been held that the suit is impliedly barred. with great respect, i am not ..... paid under the orissa act as provided in section 9(3) of the central act, the refusal to allow rebate would also be subject to scrutiny by the same statutory machinery and is not cognizable by the civil court. in the decision reported in [1987] 67 stc 284 (orissa) (secretary to government of orissa, finance department v. straw products .....
Tag this Judgment!Court : Orissa
Reported in : [1989]74STC10(Orissa)
..... submitted that the industrial policy in annexure-2 is ineffective and unenforceable as there has been no corresponding notification under section 6 of the orissa sales tax act.5. learned counsel appearing for the petitioners urged that irrespective of the restrictions and limitations in the earlier notification dated 9th september, 1977 the petitioners are ..... will not allow him to act inconsistently with it. in a decision reported in air 1968 sc 718 (union of india v. anglo afghan agencies) their lordships held that even though the case did not fall within the terms of the evidence act, it was still open to a party who had acted on a representation made ..... of the orissa sales tax act provides that the state may by notification, subject to such conditions and exceptions, if any, exempt from tax the sale or purchase of any goods or class of goods and likewise withdraw any such exemption. pursuant to the said powers the state government in finance department have issued notifications providing .....
Tag this Judgment!Court : Orissa
Reported in : II(1994)ACC147
..... 2. the orissa legislature thought of augmenting the financial resources of me state for financing the expanding developmental activities and proposed the legislation to levy tax on passengers and accordingly, the orissa motor vehicles (taxation of passengers) bill, 1968 was introduced in the legislative assembly. the bill was referred to the select ..... reports as per annexure-a series. the concerned authority, therefore, initiated a proceeding under section 8 of the orissa motor vehicles (taxation of passengers) act and after giving due opportunity completed the assessment for the period in question. the petitioner being aggrieved by the same preferred an appeal and the appeal ..... the assessment made by the authorities under section 8 was not paid and the amount is recoverable under me provisions of the orissa public demands recovery act, me certificate proceeding has been initiated.5. mr. das, me learned counsel for the petitioner, raises two contentions in challenging me assessment made by .....
Tag this Judgment!Court : Orissa
Reported in : [2002]112CompCas527(Orissa); [2002(92)FLR945]; 2001(II)OLR593
..... recovery of provident fund dues and in those proceedings certain assessments were made fixing its liability. petitioner no. 2 is an independent company registered under the companies act since 14.4.1990, having its own assets and liability and the said company became a sick unit. the matter was referred to the board of ..... . 2, m/s. abs spinning mills ltd., under the cover of a sick industrial unit, approaching board of industrial finance and reconstruction (bifr) and the appellate authority under section 25 of sick industrial companies (special provisions) act, cannot claim immunity like suspension of execution proceedings or distress under sub-section (1) of section 22 of the ..... whether the provident fund dues of a sick industrial unit stand abated till final decision is taken by the board of industrial finance and reconstruction under the sic act in view of the provision of section 22 of the sic act; and (2) whether for the default in payment of the provident fund dues underthe e.p.f .....
Tag this Judgment!Court : Orissa
Reported in : AIR1980Ori3
..... provision for sale of electricity by the board to persons other than licensees was also made and under section 59, while indicating general principles for the board's finance parliament provided that the board should not operate at a loss, but its activities need not be run with a view td making profits. there can be ..... time to time specify. with a view to meeting this purpose, section 49 of the act has authorised revision of tariffs, while the supply act provides general guideline indicating the principles to be followed in the matter of the board's finance and contains authorisation to revise the rates, it has simultaneously cast an obligation on the board ..... to operate efficiently and economically, with a view to keeping control over the financial aspect, in chapter-vi of the supply act, provision has been made for the annual financial .....
Tag this Judgment!Court : Orissa
Reported in : 76(1993)CLT218; 1993CriLJ3604; 1993(I)OLR545
..... the mla , as would appear from chapter iii of part vi of the constitution the same being, making of laws, acting conjointly to effectively control the activities of the executive, approval of the finance bill, etc. indeed, no doubt can be entertained in this regard in view of what was stated in paragraph 59 of ..... given in corpus juris secundum 'a position or station in which a person is employed to perform certain duty' was noted ; (3) statesman v. m. r. deb, : [1968]3scr614 , which is a rendering by a constitution bench stating 'an office means no more than a position to which certain duties are attached' : (4) kanta kathuria v. ..... association v. state of bombay : (1961)iillj663sc . in the first case, the court was examining the question whether section 77 of the hyderabad district municipalities act, which has conferred express power in negative language on the municipal committee to transfer immovable property, impliedly prohibited transfer of the property. it was held in paragraph 17 .....
Tag this Judgment!Court : Orissa
Reported in : [2000]246ITR108(Orissa)
..... the validity of the said determination on the ground, inter alia, that it is contrary to section 88 occurring in chapter iv (kar vivad samadhan scheme, 1998) of the finance (no. 2) act, 1998.4. pursuant to our order dated june 30, 2000, standing counsel for the department has filed two separate charts showing adjustment of payments against arrear dues as per ..... .2. the commissioner of income-tax on the basis of a declaration made by the petitioner under section 80 of the finance (no. 2) act, 1998, has determined a sum of rs. 75,000 under section 90(1) of the aforesaid act towards the full and final settlement of her tax arrear covered by the said declaration under the kar vivad samadhan scheme .....
Tag this Judgment!Court : Orissa
Reported in : [2004]137TAXMAN556(Orissa)
..... : 1999ecr4(sc) , to show that such sale and lease back agreements are in vogue. he also referred to explanation-4a to section 43 of the act introduced by the finance (no. 2) act of 1996 with effect from l-10-1996 to show that even parliament has given legislative recognition to sale and lease back transaction. he submitted that the finding ..... not made available to him on account of apparent interaction scheme of business activity undertaken by the assessee as can be visualized from the public reported accounts for the finance year 1995-96. the ac failed to pin point as to how and why the assessee did not have any profitable share on investments as against earning less ..... is very much alive and kicking in the country of its birth. and as far as this country is concerned, the observations of shah, j. in citv. raman & co. : [1968]67itr11(sc) are very much relevant even today.' (p. 758)in the said decision of azadi bachao andolans case (supra), b. n. srikrishna, j. has also examined the decisions .....
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