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Orissa Industries Limited Vs. Commissioner of Income-tax and Others. ( ...

Court : Orissa

Reported in : (1988)67CTR(Ori)12; [1988]171ITR222(Orissa)

..... 2356 of 1981 validity of the retrospective amendment of section 80j of the act by the finance (no. ..... - these three writ application by three limited companies whose profits and gains are derived from their industrial undertakings claim deduction under section 80j of the income-tax act, 1961, from such profits and gains, of a percentage on the capital employed in the said industrial undertakings.as common questions are involved, the writ applications were heard together and are disposed of by this common judgment ..... however, after amendment of section 80j by the finance (no. ..... considering the retrospective amendment by the finance (no. ..... 2) act of 1980 which had retrospective operation, the commissioner of income-tax issued notice under section 263 of the income-tax act to show cause why the order of assessment should not be modified, cancelled or set ..... 2) act of 1980 has been assailed with a prayer for directions to the income-tax appellate tribunal in respect of the assessment years 1976-77 and 1977-78 to interpret section 80j in favour of the ..... quashing the assessments in respect of the assessment years 1973-74, 1974-75 and 1975-76.at the time when the writ applications were filed in the years 1980 and 1981, different high court had interpreted section 80j in favour of the assessees. ..... , the petitioner prayed for a direction to the income-tax officer to dispose of the assessments in respect of the four assessment years 1978-79 to 1981-82 by interpreting section 80j in its favour.in ojc no. .....

State of Orissa Vs. Dredging Corporation of India Ltd.

Court : Orissa

Reported in : 108(2009)CLT432; (2009)25VST522(Orissa)

..... the question before the court was whether the agreement represented a transfer of the right to use goods within the extended definition of 'sale' in section 2(g) of the orissa sales tax act, 1947.this court held that for all practical purposes the effective control or general control of the vehicle under the agreement rested with the corporation. ..... in that view of the matter, we do not find any infirmity in the order of the learned tribunal holding that there is no transfer of right to use of the dredgers by the corporation to the ppt in terms of the provisions of section 2 (g)(iv) of the ost act & the consideration money received by the corporation is not exigible to sales tax warranting interference by this court.12. ..... when the sales tax authorities made a provisional assessment on the respondent of sales tax under section 5- e of the andhra pradesh general sales tax act, 1957, on the hire charges, the respondent filed a writ petition in the high court challenging the levy of sales tax. ..... consequently, there was transfer of the right to use the bus, & it was a case of sale within the extended meaning of the term in section 2(g) of the orissa sales tax act, 1947.in 20th century finance corporation ltd. ..... (1999) 113 stc 317 held that the definition of 'sale' in section 2(1) of the haryana general sales tax act, 1973 includes the 'transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration'. .....

Himansu Majumdar Vs. State of Orissa

Court : Orissa

Reported in : 53(1982)CLT483; [1982]51STC33(Orissa)

..... at the relevant time the tax payable by a dealer under the act was to be levied at 5 per cent on the taxable turnover, but the proviso to sub-section (1) of that section authorised the state government to impose either a higher rate of tax subject to an upper limit or a lower rate of tax as would be specified by a notification ..... appeal under section 23(4)(c)(i) of the orissa sales tax act of 1947, hereinafter referred to as the 'act', is directed against the order passed by the commissioner of sales tax in exercise of his powers under section 23(4)(a) of the act read with rule 80 of the rules made under the act.2. ..... -65/60-f dated the 11th august, 1960, issued under section 5(1) of the orissa sales tax act, 1947, deleting the entries in columns 2 and 3 against serial ..... -cta-14/76-f dated 23rd april, 1976, issued in exercise of the power under the proviso to section 5(1) of the act, rates of tax were again prescribed by a new schedule. ..... section 5 of the act makes provision for rate of ..... 47 of the schedule to the finance department notification no. ..... (ii) to the relevant notification and the following was stated :in finance department notification no. ..... entry 60, the appropriate rate of tax was 7 per cent up to 31st december, 1971 and 8 per cent for the remaining part of the period.as we have already pointed out, the normal rate of tax prescribed by the act at the relevant time was 5 per cent. ..... the appellant is a registered dealer under the act and carries on business in the steel city of .....

Aryan Ispat and Power Pvt. Ltd. Vs. Union of India and ors.

Court : Orissa

..... while the matter stood thus, the finance bill, 2010 was placed in the parliament on 26.02.2010 introducing an amendment to section 37 of the central excise act authorizing to make rules to provide for withdrawal of facilities or imposition of restrictions in case of evasion of duty or misuse of cenvat credit. ..... prior to finance bill 2010 bringing amendment to section 37 of the central excise act enabling the central government to make rules for deterrent action/withdrawal of facilities granted under the central excise act and the cenvat credit rules, the central government did not have power to introduce rules 12cc of the ce rules, 2002 and 12aa of cc rules, 2004. ..... in the instant case power was only vested in the central government by way of inserting clause (xiiia) in sub-section (2) of section 37 of the act by the finance bill, 2010, to make rules in the matters as enumerated in rule 12 cc of the ce rules, 2002 and rule 12 aa of the cc rules, 2004. 15. ..... in view of insertion of clause (xiiia) in sub-section (2) of section 37 of the act by the finance bill, 2010 assented to by the president on 08.05.2010, we should not detain ourselves any further to find out the intention of the legislature from sub-section (1) of section 37 of the act authorizing the central government to make rule 12 cc of the ce rules, 2002 and rule 12 aa of the cc rules, 2004 and notification no.32/2006-ce(nt) dated 30.12.2006 prior to insertion of clause (xiiia) in sub-section (2) of section 37 of the act. .....

S. Jayaswami and anr. Vs. State of Orissa and anr.

Court : Orissa

Reported in : 2005(2)ALD(Cri)23; IV(2005)BC469; 99(2005)CLT424; 2005CriLJ2896; 2005(I)OLR384

..... counsel appearing for the petitioners counters the aforesaid submission by submitting that the matter of dishonour of cheque squarely comes under section 138 of the act and offence under section 420/34, ipc is not applicable to such an issue and so in such cases, the question of police investigation is not there. ..... in that case the cheques issued by the accused to the finance company on two occasions were dishonoured by the bank and proceedings under the section 138 of the act was initiated by the finance company for dishonour of the cheques. ..... 2, argued that police investigation might not be contemplated for an offence under section 138 of the act, but when such offence is coupled with other offences like section 420 and 406, ipc, then police would certainly have the authority to conduct investigation into the case.8. mr. s. n. ..... cases, 339 (ap), the high court of andhra pradesh observed that in view of section 142 of the act when a complaint is filed by a payee or holder in due course of the cheque, which was dishonoured, the magistrate is necessarily to take cognizance, if the other ingredients are satisfied. ..... 144 of 2004 was registered under sections 420/34, ipc and section 138 of the negotiable instrument act, (in short, 'the act') and investigation of the case is going on. ..... he further submitted that section 142 of the act does not bar police investigation when the offence under section 138 of the act is coupled with the offence under section 420, ipc. .....

Nehru Paribesha Surakshya Committee Represented Through Its President ...

Court : Orissa

Reported in : 94(2002)CLT34

..... keeping all these factors in mind and the achieve the goal in consonance with the act and the rules, the circulars have been issued, and we are not prepared to accept that the guidelines of the said circulars/notice are empty formalities ..... according to us, the guidelines having been issued to achieve the purpose of the act, the same have to be sacrosanctly adhered to while dealing with an application for establishing stone crusher unit.10 ..... all stone crusher units are to confirm to the pollution control measures and emission standards notified by the ministry of environment & forest from time to time along with the standards under section 7 of the said act.2. ..... of opposite parties 5 and 6 that the guidelines and the restrictions stipulated in the notice issued by the orissa pollution control board, vide annexure-5, are only regulatory, the same being not in consonance with the act and the rules and should not be strictly adhered to. ..... granting permission giving a go-by to the guidelines notified by the authorities is an act not sanctioned by law and cannot be appreciated.12. ..... it was noticed by the committee on spot verification that there was a school situated in the vicinity where the crusher unit was proposed to be installed, but then it was observed that the presence of a hillock acted as a natural barrier to prevent dust and noise. ..... the said notice was issued in consonance with the policy and in furtherance of achieving the objectives sought to be achieved under the act and the rules. .....

Rajat Kumar Rath and anr. Vs. Government of India and ors.

Court : Orissa

Reported in : AIR2000Ori32

..... information given to the petitioners by the postal authority reveals that under the post office monthly income account rules, 1987(in short, the 'rules') framed under section 15 of the government savings banks act, 1873 (in short, the 'act') a limit was fixed up to which the deposits can be accepted by the post office. ..... in view of the position in law, in the peculiar circumstances, we are of the view that it is not a case covered by section 23 of the indian contract act, and therefore, the direction for recovery is not sustainable.the writ application is allowed, but in the peculiar circumstances without any order as to costs.b.p. ..... the following conclusions from the aforesaid discussion : (a) infringements of the instructions issued by the reserve bank of india under the banking regulations act prohibiting the banks from entering into buy-back arrangements do not invalidate such contract entitled into between the banks and its customers. ..... all the relevant documents were sent by the petitioners to the government of india in the ministry of finance with copy to the ministry of communication and the senior post master for taking note of the peculiar circumstances and for withdrawing the orders passed for refund of the interest received. ..... it is accepted that request was made for waiver of the condition, but it was not felt necessary for making reference to the finance department, as in similar cases in the past such requests have been turned down.5. ..... finance ltd. ..... finance ltd,, etc. v. .....

Sudhu Kumbhar Vs. the King

Court : Orissa

Reported in : AIR1951Ori354

..... may, alter presuming the necessary guilty knowledge from that section on the assumption that be committed the act while in a sober condition, infer the guilty intention also if the other proved facts & ..... usual inference that a person is presumed to intend the natural consequences of his act where he knowingly does an act which normally produces such consequences, does not necessarily follow from this statutorily presumed knowledge ..... the omission of any referenca to 'intent' in the second part of the section as quoted above though it is expressly referred to in the first part, has caused some difficulty & has been the subject ..... 627) :'if the accused knew what the natural consequences of his act were, he must be presumed to have intended to (sic)in other words, intention, may ordinarily be inferred from knowledge & if guilty knowledge can be presumed by virtue of schedule ..... b), that under section 86, a presumption arises only in respect of knowledge but ..... by virtue of that section, guilty intention cannot be so inferred & that consequently all that can be said in the circumstances of the ..... the accused intentionally caused bodily injury & knew that the bodily injury was such as was likely to cause the death of the parson injured, the case would be covered by the second clause of section 300. ..... on the assumption that he committed the act as a sober person any sober man would surely have known that the giving of such a blow with a thick wooden post on the head of an old man of 55 years was .....

Sarat Chandra Panda Vs. State of Orissa and ors.

Court : Orissa

Reported in : AIR1979Ori143

..... petitioner contends that as a condition precedent to the issue of notice under section 32 (1) of the act, the financing bank had to be consulted as required by sub-section (4) of section 32 of the act and, in the absence of consultation, the initiation of the proceeding is without jurisdiction and has to be quashed.2. ..... societies, tirunelveli, air 1973 mad 460, a learned single judge was construing the provision of section 72(1)(a) and (6) of the madras co-operative societies act of 1961, section 72 (1) (a) provides :--'if, in the opinion of the registrar, the committee of any registered society, is not functioning properly or wilfully disobeys or wilfully fails to comply with any lawful order or direction issued by the registrar under this act or the rules, he may, after giving the committee an opportunity of making its representations, by order in writing ..... as admittedly the registrar had no consultation with the financing bank, we must hold that a mandatory requirement of the law has not been complied with by the registrar which would give him jurisdiction to issue the notice under section 32 (1) of the act. ..... (6) of the madras co-operative societies act makes it obligatory on the registrar to consult the financing bank to which the society is indebted before taking any action under sub-section (1). .....

Tarachand Koyal Vs. Maheswar Choudhury

Court : Orissa

Reported in : [1974]96ITR133(Orissa)

..... this section after amendment by finance act of 1964 reads thus :'138(1)(a) the board or any other income-tax authority specified by it by a general or special order in this behalf may furnish or cause to be furnished to,-- (i) any officer, authority or body performing any functions under any law relating to the imposition of any tax, duty or cess, or to dealings in foreign exchange as defined in section 2(d) of the foreign exchange regulation act, 1947 ; or(ii) such officer, authority or body performing functions under any other law as the central ..... leaving aside for a moment the question whether there is anything in the finance act of 1964 disclosing a different intention, it is clear that under section 6(c) of the general clauses act, the inadmissibility of the evidence of sri marar will continue, notwithstanding the omission of section 137 of the income-tax act of 1961 by the finance act of 1964. ..... no contrary intention is indicated in the repealing provision (section 32 of the finance act of 1964) and, therefore, under section 6 of the general clauses act, protection would still extend notwithstanding the repeal. mr. ..... ) a learned single judge on an examination of the position of law, stated :' the principle of this enactment (section 6 of the general clauses act) would apply even to a case of repeal of one of the sections of the act of 1961, namely, the omission of section 137 by the finance act of 1964. .....