Court : Orissa
Reported in : [2002]125STC565(Orissa)
..... the relevant document in support of such transaction. the assessing officer further concluded that as per provisions laid down under clause (b) of sub-section (2) of section 6 of the cst act, the dealer was required to furnish the declaration forms in 'c' to the first selling dealer in course of inter-state trade and ..... is at annexure 3 which provides as follows :'...........and whereas the intending lessee requested the intending lessor to extend to the intending lessee the facility of lease finance for acquiring/purchasing by import from countries abroad and/or from established manufacturers in india the equipment which may be required by the intending lessee from time ..... electric company ltd., for the aforesaid projects to be erected at angul. the i.a.p.l. and mukund ltd., made arrangements with the petitioner for financing the aforesaid projects for maximum value of rs. 800 lakhs and accordingly entered into an agreement to the effect that when the equipments would be transported by .....
Tag this Judgment!Court : Orissa
Reported in : [1980]45STC170(Orissa)
..... other questions would not arise.7. a preliminary question has been raised for consideration in these cases. the notification of the finance department of the government of orissa was issued under section 3-b of the orissa sales tax act on 23rd may, 1977, imposing purchase tax on bamboos agreed to be severed and standing trees agreed to be severed. this ..... . all these petitions challenge the notifications of the government of orissa in the finance department being s.r.o. no. 372 of 1977 and s.r.o. no. 373 of 1977 both dated 23rd may, 1977, under section 3-b and section 5 of the orissa sales tax act of 1947 and also notifications s.r. 0. nos. 900 and 901 ..... ) of section 5 of the orissa sales tax act, 1947 (orissa act 14 of 1947), the state government do hereby direct that the following amendment shall be made in the notification of the government of orissa, finance department no. 20212 -- cta-14/76-f. dated the 23rd april, 1976, and that the said amendment shall take effect from the first day .....
Tag this Judgment!Court : Orissa
Reported in : AIR1961Ori188; [1962]32CompCas908(Orissa)
..... instance the company asked the government of orissa on 1st april, 1950 (annexure 1) to send a properly stamped transfer deed form as required by sub-section (3) of section 34 of the act. the government of orissa replied on the 17th april, 1950 (annexure, j.) that no stamp duty was payable and in support of this contention they ..... orissa (annexure w), in intimation given to it by the company (annexure m-1) that 'the shares could not be registered so long in the name of the finance secretary, government of orissa, tor want of quorum at the last meeting of the board of directors.' but that the company assured government through the imperial bank that ' ..... that though the maharaja was made a party in the proceedings he never contested this position.4. on the 16th march 1960, the government of orissa in the finance department intimated to the company (annexure h) their acquisition of the said 7500 shares and requested it to make the necessary rectification in the share register. this led .....
Tag this Judgment!Court : Orissa
Reported in : 2010(I)OLR976
..... of the said objectives of ipr-1992, the state government in the finance department issued notification vide s.r.o. no. 1093/92, dated 23.9.1992, in exercise of powers conferred under section 7 of the orissa sales tax act, 1947 (for short 'ost act'), providing therein that the classes of registered dealers who are certified by ..... assessee for reassessment and cannot issue coercive notice.26. in the case of binani industries limited v. assistant commissioner of commercial taxes, vi circle, bangalore and others, [2007] 6 vst 783 (sc), while dealing with the question as to whether the assessing officer had the power to reopen an assessment merely on change of opinion, ..... authorities.22. a similar view has been expressed by the supreme court in the case of pondicherry state cooperative consumer federation ltd. v. union territory of pondicherry, [2007] 10 vst 630 sc, wherein the hon'ble court while affirming the view taken in vadilal chemicals case (supra), has held that as the exemption in that .....
Tag this Judgment!Court : Orissa
Reported in : AIR1956Ori2; 22(1956)CLT188; [1956]7STC284(Orissa)
..... of orissa in the finance department no. 5599.f., dated 28-t-1947, the governor of orissa with effect from ..... be liable to assessment. so the . government issued a notification (finance department no. (6378. c.t. 41/47-f., dated 30-8-1947) to the following effect:'in exercise of the powers conferred by sub-section (1) of section 4, orissa sales tax act, 1947 (orissa act 14 of 1947) and in supersession of the notification of the government ..... for thateurpose a separate notification was necessary. so a fresh notification in finance department no. 2267-f. dated 1-3-1949 was issued to the following effect:'in exercise of the powers conferred by sub-section (3) of section 1, orissa sales tax act of 1947 (orissa act 14), as applied to orissa states, the government of orissa are .....
Tag this Judgment!Court : Orissa
Reported in : 103(2007)CLT693; (2009)20VST763(Orissa)
..... the petitioner to produce its books of accounts for the quarter ending 6/2003; annexure-2c, the notice dated 24.11.2003 issued under section 12(4) of the orissa sales tax act, 1947 ('the act' hereinafter) for the period 30.9.2003; annexure-2d, the notice dated 11.12.2003 calling upon the petitioner to produce its books ..... be extended by two additional years and there would be no maximum limit on such exemption/deferment during the eligibility period. similar notification was also issued by the finance department basing upon which the petitioner industry started its commercial production on 21.4.2000 and the director of industries, who is the competent authority to grant eligibility ..... . 115.02 lakhs, i.e., more than rs. 1.00 crore and the eligibility for exemption with no maximum limit with effect from 21.4.2000 to 20.4.2007. accordingly, the petitioner was getting sales tax exemption as a priority industry and while so enjoying the sales tax exemption, all on a sudden, nalco, o.p. no .....
Tag this Judgment!Court : Orissa
Reported in : AIR1963Ori189
..... .39. these are all instances of mismanagement alleged to have been established. even if those facts are accepted, no case has been made out under section 398 of the act. section 398 may be quoted --'398. application to court for relief in cases of mismanagement-- (1) any members of a company who complain -- (a ..... available, no adverse inference can be drawn against the company from the fact of mere declaration of smaller dividends. under the agreement with the industrial finance corporation and the government of orissa, the company cannot declare any dividend higher than 6 per cent until the loans are paid up.reference has been ..... industries department, government of orissa, informed the petitioner that the company was in financial and administrative difficulties and requested him to help the company by providing finance, arranging loan from banks and other sources and further by providing necessary administrative guidance. the petitioner agreed to the proposal. the shares in the company .....
Tag this Judgment!Court : Orissa
Reported in : AIR1955Ori172; 21(1955)CLT339; [1956]7STC221(Orissa)
..... government of orissa in finance department no. 5599-f. dated 28-7-1947, the governor of orissa is pleased to appoint ..... notification was necessary. consequently, the government of orissa issued a fresh notification in finance department no. 2267-f. dated 1-3-1949 to the following effect:'in exercise of the powers conferred by sub-section (3) of section 1, orissa sales tax act, 1947 (orissa act 14 of 1947) as applied to orissa states, the government pf orissa ..... be liable to assessment. consequently, the government issued a notification (finance department no. 6378-c. t. -41/47-f. dated 30-8-1947) to the following effect:'in exercise of the powers conferred by sub-section (1) of section 4, orissa sales tax act, 1947 (orissa act 14 of 1947) and in supersession of the notification of the .....
Tag this Judgment!Court : Orissa
Reported in : AIR1973Ori148; 39(1973)CLT70
..... contention was that there has been no compliance with the requirements of the section 14 (3) of the act. that section provides-'the registrar after an inspection is made under section 64 or an enquiryis held under section 65 may, with the consent of the concerned financing bank, if any and subject to the prescribed conditions, order- (i) ..... it is for government to consider whether an order of amalgamation can be made without the conditions being prescribed as laid down in sub-section (3) of section 14 of the act.12. we would accordingly quash the order of amalgamation made on 26-12-1969 by the assistant registrar of co-operative societies. balasore ..... registrar, therefore, directed in exercise of powers conferred under section 14 (3) of the orissa cooperative societies act. 2 of 1963 (hereinafter referred to as the act) that 'the balanga g.p.g.g. and govindpur co-operative societies having similar objects in regard to finance, shall amalgamate to form a new service cooperative society by .....
Tag this Judgment!Court : Orissa
Reported in : AIR1965Ori160; [1965]58ITR671(Orissa)
..... the person who actually sells and who actually purchases and who is actually in possession of the mica has the dealer's licence required under section 4 (1) (d) of the act.' here as already pointed out there is no finding that udayanath mohapatra was the managing partner of the firm for excise business. the partnership ..... court : 'whether on the facts and circumstances of the case the income tax officer was justified in refusing registration of the alleged firm under section 26-a or the income tax act.' 2. one udayanath mohapatra held a license for excise shop in ganja and opium in his own name, for the previous year ending 31 ..... financing the said excise shop individually, he entered into partnership with five other persons and a deed of partnership was executed on 30-3-1950. in that deed the interest of each partner in the profits and losses was specified. the partnership firm was described as mohapatra bhandar and that firm applied for registration under section 26-a of the income-tax act .....
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