Court : Orissa
Reported in : [2001]246ITR108(Orissa)
..... nil the petitioner assails 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. ..... the commissioner on the basis of a declaration made by the petitioner under section 88 of the finance (no. ..... 1,00,000 on 13-12-1994, before filing of the return under section 140a-1,00,000 2,91,9502,28,6693. ..... demand as per order under section 154 dated 9-12-19972,91,9503,28.6692. ..... 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, 1998. ..... 2) act, 1998.pursuant to our order dated 30-6-2000, standing counsel for the, department has filed two separate charts showing adjustment of payments against arrear dues as per the petitioner and that of the department. ..... 2) act, 1998, has determined a sum of rs. .....
Tag this Judgment!Court : Orissa
Reported in : (1999)IIILLJ215Ori
..... the regional provident fund commissioner, 1977 35 fac lr 80 (orissa), in which it was held that even though a partnership firm may finance and manage different types of business, ail those business units may be completely independent of each other, in which case they cannot be said to be the departments and branches of the partnership ..... glass works limited, (1971-ii-llj-513)we would say that what that case has laid down is that if different sections of a company could be regarded to be parts of composite establishment, the provisions of the act would apply. ..... commissioner regarded all the aforesaid concerns as part of one establishment and as he was satisfied that the total number of persons employed combinedly in these three concerns exceeded 20, he held that the provisions of the act were applicable to the aforesaid composite unit with effect from 4/81 and opposite party no. ..... engaged in manufacture of industrial brushes and was registered as a commercial establishment under the orissa shops and commercial establishments act, 1956 bearing registration number: c11-20-297. ..... started in the year 1969 and registered under the orissa shops and commercial establishments act, 1956 bearing registration number 565-c1100. m/s. ..... association of engineering workers, (1987-i-llj-427) in which it was pointed out in paragraph 7 that unity of ownership, supervision and control and the fact that the conditions of service of the workmen of different factories were substantially identical were not by .....
Tag this Judgment!Court : Orissa
Reported in : AIR2008Ori119; [2008(4)JCR183]; 2008(I)OLR796; 2008(5)AIRKarR55(FB).
..... to construe that the expression 'owner' must be held to mean the 'registered owner' of the vehicle in whose name the vehicle stand registered under the provisions of the motor vehicles act.in view of the aforesaid interpretation of the expression 'owner' in sub-section (3) of section 60 of the ndps act, the appellant cannot be permitted to urge that the order for confiscation is bad, as he had no knowledge of the fact that the vehicle was used for carrying any narcotic substances ..... property when to vest in government -(1) when an order for the confiscation of any property has been passed under section 59 or section 61, as the case may be, and the period limited by section 63 for filing an appeal from such order has elapsed, and no such appeal has been preferred or when, on such an appeal being preferred, the appellate court confirms such order in respect of the whole or a portion of such ..... the aforesaid position of law, which emerge from section 64, if read with provision in section 56 of the act, then the concept of parting with the confiscation amount to the lender of the money is a misconceived one. ..... has the first charge over the financed vehicle on the basis of financing the loan and the hire purchase agreement, it has a stake on the sale proceeds and that should be in preference to the forest department even if they initiated a confiscation proceeding. mr. a.k. ..... ') when such vehicle were purchased on being financed by the o.s.f.c. .....
Tag this Judgment!Court : Orissa
Reported in : 2006(I)OLR784
..... thereafter on 29.2.1988 the opposite party filed an application under section 33(c)(2) of the industrial dispute act, 1977 for identifying as one of the beneficiaries of the award. ..... in the said letter it was specifically mentioned that after considering the representation of the instant opposite party by the government, instructions to allow him central government scale of pay in the post of worksarkar duly concurred in by finance department, was conveyed to the concerned superintending engineer for implementation in this department letter no. ..... this has been concurred in by finance department in their u.o.r. no. ..... it was specifically mentioned in the said order of the state government that direction to make payment as mentioned above, were passed with the concurrence of the finance department.3. ..... in spite of the above mentioned repeated directions of the state government, the superintending engineer who was personally responsible to implement the directions of the state government, did not act accordingly. .....
Tag this Judgment!Court : Orissa
Reported in : (1991)100CTR(Ori)211; [1992]194ITR743(Orissa)
..... been further amendments in the explanation to section 263(1) by the finance act, 1988. ..... explanation to section 263(1) was introduced by the taxation laws (amendment) act, 1984, with effect from october 1, 1984, for removal ..... sub-section (2) in the said section by the finance (no. ..... in this context, a reference to section 246 of the act as it stood at the relevant time ..... on being moved under section 256(1) of the act, the aforesaid question has been referred to this court ..... raised before the commissioner that the order having been passed after approval by the inspecting assistant commissioner in terms of section 144b, the same was not available to be revised by the commissioner under section 263 of the act. ..... commissioner of income-tax, orissa, was of the view that the order of assessment was prejudicial to the interests of the revenue, and proceedings under section 263 of the act were initiated. ..... of the revenue, the following question has been referred to this court for adjudication by the income-tax appellate tribunal, cuttack bench (in short 'the tribunal'), under section 256(1) of the income-tax act, 1961 (in short 'the act'). ..... section 144b has been omitted with effect from april 1, 1989, by the direct tax laws (amendment) act, 1987.5 ..... assessment order passed by the income-tax officer in conformity with the directions given by the inspecting assistant commissioner and thereby setting aside the order passed by the commissioner of income-tax under section 263 of the income-tax act, 1961 ?'2. .....
Tag this Judgment!Court : Orissa
Reported in : 85(1998)CLT560; (1999)158CTR(Ori)298; [1999]235ITR574(Orissa)
..... the historical background of the finance act of 1978 is that it introduced sub-section (3) in section 72a of the act as elaborated in the writ petition and it is contended that a rehabilitation will normally be ..... various dependent or independent factors, may not be in a position to generate necessary financial resources to continue the business on an economical level, lack of finance may be acting as a detriment ;(iii) the central government and the special authority, therefore, are required by section 72a to gauge whether the amalgamating company, immediately before its amalgamation, has its resources to continue its business activities or has likelihood of obtaining it from other ..... the proposed scheme of amalgamation to the specified authority and that authority is satisfied, after examining the scheme and taking into account all relevant facts, that the conditions referred to in sub-section (1) would be fulfilled if such amalgamation is effected in accordance with such scheme or, as the case may be, in accordance with such scheme as modified in such manner as that ..... the amalgamation was in the public interest ; and(c) such other conditions as the central government may, by notification in the official gazette, specify, to ensure that the benefit under the section is restricted to amalgamations which would facilitate the rehabilitation or revival of the business of the amalgamating company, then, the central government may make a declaration to that effect, and, ..... 1987] air 1987 .....
Tag this Judgment!Court : Orissa
Reported in : AIR1950Ori47
..... basu then relied on in re a reference under the government of ireland act, 1930 and section 3, finance act (northern ireland) 1934, (1936) a. c. ..... 17) and reference under the government of ireland act, 1920 and section 3, finance act, (northern ireland, 1934, 1936 a. c ..... the learned counsel for the appellants that because the definition of the word 'religious endowment, or endowment' in section 6, sub-section (12) comprises 'all' property and the act contains various provisions relating to such property and because at least some of the institutions within the scope of the act have admittedly properties outside the province and outside the dominion, the act has a necessary extra-territorial operation and is hence invalid, may be briefly dealt with.50. ..... apparently it was this distinction which the parliament imported into the government of india act also and the provisions of sub-section (2) of section 82 and sub-section (2) of section 34 bring out the distinction though they do not seem to be exhaustive of what was meant by the expression 'fees ..... the constitution 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 which provides for 'payment of fees for services rendered' is not to fall within the .....
Tag this Judgment!Court : Orissa
Reported in : 2009(I)OLR710
..... 1-state as back as in the year 1996, taking the stand that in view of the provisions made in section 7-c of the orissa education (amendment) act, 1994, private colleges imparting education in law are not entitled to get the benefit of the grant-in-aid. ..... besides the members of the committee, secretary higher education, the representation of the planning and co-ordination department and finance department, orissa secretariat, bhubaneswar were also present at the time of discussion.the supreme court of india in its decision in the case of state of maharashtra v. ..... the recommendation of the committee was sent to finance department on 24.01.2007 to explore possibility of providing grant-in-aid to 11 numbers of private law colleges in the state. ..... as per the recommendation of hon'ble minister, finance, the proposal will be placed before the cabinet sub-committee for consideration. ..... under the label of self financing institutions the colleges should not be permitted to hike the fees to any extent in order to meet the expenses to provide the infrastructure and for appointing competent teachers and staff. ..... though the petitioners have challenged the vires of the provision section 7-c (2) of the orissa education (amendment) act, 1994 in this case, we are not inclined to examine the vires of the same because of the reason that it was the state government, which constituted the committee and the committee submitted report in 2006 and .....
Tag this Judgment!Court : Orissa
Reported in : 106(2008)CLT511
..... while there can be no doubt that the said enactment stipulates that no liability can be created outside the budgetary provision in any financial year without the approval of government in finance department, yet such limitation only operates so far as statutory authorities are concerned, and does not and cannot limit the high court's jurisdiction under articles 226 and 227 of the constitution of india ..... a further plea has been raised on behalf of the state in the counter affidavit that in view of section 8(6) of the orissa fiscal responsibility and budget management act, 2005, notified on 6.6.2005, no liability can be created outside the budget provision in any financial year without approval of the government in finance department. ..... apart from it, the further defence taken by the state in the counter affidavit that the finance department vide its letter dated 14.3.2001 has imposed restrictions not to fill up any post or to admit any post into grant-in-aid fold ..... further directed to look into the grievance of the petitioner with similarly situated persons who have already received their grant-in-aid under the direct payment scheme and keeping in view the provisions contained in section 7-c of the orissa education act, 1969.6. ..... notified pattamundai women's college as an aided educational institution vide its order dated 14.3.1996 with effect from 1.6.1994, they are bound by the terms of the said notification and therefore, are obliged in law to act in terms of that notification.15. .....
Tag this Judgment!Court : Orissa
Reported in : 2001(II)OLR248
..... moreover in view of the fact that the author of the complaint petition is a pseudonymous one and there is no scope of any one coming to substantiate the allegation, the complaint ought to have been rejected under section 10 (4) (a) of the act on the ground that it is frivolous/vexatious and is not made in good faith.in the result, the entire proceedings relating to the petitioner before the lokpal are hereby quashed. ..... shri mohanty seriously contended that the lokpal having found that the so-called complaint petition was a pseudonymous one acted illegally in exercise of his jurisdiction in directing the social relief commissioner to hold a 'secret inquiry. ..... the tender committee consisting of the vice-chairman, finance member, engineer member, chief engineer, housing board and chief engineer, building, ortssa finalises the tender subject to approval of the b.d.a. ..... ') which is a statutory authority having been constituted under sub-section (3) of the section 3 of the orissa development authorities act, 1982. ..... the vice-chairman sent the aforesaid report of the member, finance to the lokpal. ..... the member, finance accordingly suggested that no further action is called for. ..... in the inquiry held by the member, finance the aforesaid y. ..... 1 after carefully going through the report of the member (finance), b.d.a. ..... the vice-chairman got the allegations inquired into by the member, finance. ..... he is to function within the limitations prescribed by the orissa lokpal and lokayuktas act, 1995. .....
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