Court : Orissa
Reported in : AIR1957Ori90; 22(1956)CLT429
..... in their notification no. 980-states dated 19th january 1949. there was a subsequent notification dated 1st april 1949 (finance department notification no. 5019-f, dated the 1st april 1949) by which the remaining sections of that act, namely sections 2 to 50, were also brought into force in all the former orissa states with effect from that date. ..... areas and thereby arrogate legislative powers to itself. 4. the ruler of a former orissa state is not a 'person' as defined in the orissa agricultural income-tax act (see section 2(1) ) and consequently he was not liable to pay any such tax. 5. in my opinion, none of these contentions can prevail. the first two ..... orissa states by the government of orissa, finance department, notification no 5012-f dated 1st april 1949. 7. to appreciate the last contention of mr. das it is necessary to state some more facts. in the orissa agricultural income-tax act 1947 as it originally stood the expression 'person' was defined in section 2(1) as follows: '(1) ' .....
Tag this Judgment!Court : Orissa
Reported in : 91(2001)CLT312
..... other hand, for constructing the houses for the purpose of persons opting for instalment scheme, the corporation has to obtain finance from other sources by incurring loan on payment of interest and, as such, while calculating instalment higher interest is payable and the total amount payable is bound ..... price arbitrarily. in this connection,the learned counsel for the petitioners submitted that the opposite ;parties are charging rs. 1,96,000/- for houses under the self-financing scheme and rs. 2,34,000/- from persons who are purchasing 6n the basis of downright payment. therefore, there is nojustification to charge rs. 2,52,000 ..... lay down any different principle. the only rider is that the authority while escalating the price should not act arbitrarily.5. it has been submitted by the counsel for the opp. parties that the persons opting for self-financing scheme are paying the money in advance and by utilising their money the houses are constructed. on the .....
Tag this Judgment!Court : Orissa
Reported in : [1962]13STC412(Orissa)
..... authority, in the customary course of business, to sell the goods belonging to the principal and was therefore not a 'dealer' within the meaning of the bengal finance (sales tax) act. it is true that the assessee here has described himself as a 'commission agent', in his statement before the lower sales tax authority dated the 8th december, ..... and the textile marketing organization.5. on the aforesaid facts the question for decision is whether the assessee is a 'dealer' as defined in section 2(c) of the orissa sales tax act which runs thus :-2(c) 'dealer' means any person who executes a contract or carries on the business of selling or supplying goods in ..... explanation it may include all classes of agents who for commission or otherwise carry on the business of the principal. the expression 'agent' as defined in section 182 of the indian contract act is very wide. it will include all classes of agents such as factors, brokers, commission agents etc., and may also include mere employees who, .....
Tag this Judgment!Court : Orissa
Reported in : 57(1984)CLT129; 1984(I)OLR95
..... opposite parties as the employees of the corporation had been denied by the petitioner and as such the dispute could only be resolved by a regular reference under section 10 of the act. in support of this contention, learned counsel relied on air 1974 sc. 1604 (central inland water transport coloration ltd. v. the workmen and another) and ..... report of the fourth pay committe appointed by government of orissa and desired that the recommendations of the fourth pay committee which have been accepted by government vide finance department notification no. 652/74 dated 2-9-74 may be implemented.'pursuant to the aforesaid resolution of the board, the corporation fixed the revised scales of ..... pay of its class iii and class iv employees according to the fourth pay committee report as accepted by government under finance department notification no. 652/74 dated 2-9-74 vide office order no. 5470 dated 28-1-75, annexure-a/2, since the workmen-opposite parties .....
Tag this Judgment!Court : Orissa
Reported in : AIR1976Ori191
..... charges were framed against him and after enquiry he was discharged from service. as against the said order opposite party no. 3 preferred appeal as provided under section 77 of the orissa municipal act to the state government. the state government allowed the appeal of opposite party no. 3 and directed to reinstate him. during the pendency of the appeal ..... any action of the municipality as tax-payers. it is not a case where the municipality started a new adventure not in existence beforehand and such an adventure affects the finance of the n. a. c. and the petitioners are affected thereby. therefore, the decisions relied on by the petitioners are not applicable to the case. on the other ..... is not a case where the n. a. c. has taken recourse to launching a new adventure which was not in existence beforehand and such an adventure vitally affects the finance of the n. a. c. 5. reliance was placed on behalf of the petitioners on the case vaman v. municipality of sholapur (ilr 22 bom 646). the .....
Tag this Judgment!Court : Orissa
Reported in : [1956]29ITR253(Orissa)
..... of the constitution. as such, the state cannot be an assessee. if the state cannot be an assessee, it cannot also be entitled to the advantage of section 48 of the act. we are strengthened in this view of ours by a direct authority on the point in accountant-general, baroa state v. commissioner of income-tax, bombay city. ..... affairs and business of the bank shall remain with the state authority whose decision shall remain with the state authority whose decision shall ordinarily be communicated by the secretary, finance department.ii. (a) the state shall be deemed to guarantee the due fulfillment of all obligations that may be undertaken by the bank in the course of its ..... has it been registered under the indian partnership act. but from the provisions of the order constituting the bank it is clear that it is not only completely owned, controlled an directed by the finance department of the state, but, by reference to paragraph ii of the order, it is clear that in the event of liquidation or .....
Tag this Judgment!Court : Orissa
Reported in : [1990]78STC58(Orissa)
..... reported in [1961] 12 stc 324. in that case the supreme court was dealing with the legality of demanding additional security. the relevant section 8a of the bengal finance (sales tax) act, 1941, which was in force in delhi did not provide for any enquiry before demand of security. it did not provide for an ..... tax admitted therein. he also observed that whether the return has been furnished correctly or otherwise can only be examined in course of assessment proceeding under section 12 of the act. he, therefore, annulled the penalty levied. his order has been annexed as annexure-18 to the writ application. in our view, the conclusions ..... the other issue that survives for adjudication is as to whether penalties as imposed under section 13(5) can be sustained. the petitioner has referred to several documents to show that it was acting bona fide. correspondence were exchanged between the finance secretary, the commissioner of sales tax and the officials of the petitioner-corporation relating .....
Tag this Judgment!Court : Orissa
Reported in : [1991]81STC43(Orissa)
..... in [1982] 51 stc 75 (orissa) (state of orissa v. satyabadi sahu & sons) and therefore sugar which includes sugar-candy is also exempted from tax under the act. notification under section 5 of the act making sugar-candy taxable at 4 per cent would be of no avail.4. sugar ordinarily would include sugar-candy. sugar is the genus and sugar-candy is ..... the judicial member was not justified to hold that sugar-candy is tax-free although it has been specifically made taxable at four per cent from may 1, 1976, by finance department notification no. 20215 dated april 23, 1976.6. there shall be no order as to costs.j.m. mahapatra, j.7. i agree. ..... referred to as 'the act'), at the instance of the revenue on the following question :'whether, on the facts and in the circumstances of the case, the learned judicial member was justified to hold that sugar-candy is tax-free although it has been specifically made taxable at 4 per cent from may 1, 1976 by finance department notification no. 20215 dated .....
Tag this Judgment!Court : Orissa
Reported in : AIR2007Ori120; 104(2007)CLT310
..... article 15 of the constitution was added.11. the said act was deemed to have come into force on 2nd march, 2007 (sub-section (3) of section 1 of the act). in the said act the academic year commences from the 1st day of june every year. under section 2(f) of the said act, a committee called fee structure committee has been set up ..... test is permissible under the central law. the said act thus seeks to encroach upon the area which is already occupied by the central law. in fact, acting under the said ordinance the government of orissa in the finance department has already issued an order dated 15th march, 2007 for the academic session 2007-08.19. in w.p. (c) no. ..... 2446 of 2007, it has been contended that the colleges and the institutions which are .....
Tag this Judgment!Court : Orissa
Reported in : [2006]134CompCas305(Orissa)
..... further submitted that the district judge has taken into consideration all the facts and circumstances of the case and has rightly rejected the petition filed under section 9 of the arbitration act and as there is no illegality or irregularity in the impugned order, the same should not be interfered with by this court.14. though earned ..... from april 1, 2002, to march 31, 2004. the foregoing consent shall not be required for any pledge, charge or encumbrance placed upon the share to secure financing for cesco.19. a reading of clause 6 clearly reveals that the parties have undertaken not to sell, transfer, charge or encumber any of their shares or ..... support cesco and though gridco duly and faithfully and unconditionally furnished accommodation of rs. 174 crores in the initial stage, aes corporation did not provide the necessary finance required for the business of cesco. thus, dissensions cropped up among the parties. in spite of the agreement that the shares held by aes corporation in cesco .....
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