Court : Orissa
Reported in : [2001]246ITR108(Orissa)
..... penalty : rs. 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. 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 ..... heard counsel for the parties,2. the commissioner on the basis of a declaration made by the petitioner under section 88 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 ..... 'according to her, the disputed income relatable to disputed tax is rs. 7,499 as per the following calculation :taxinterest rs.rs.1. demand as per order under section 154 dated 9-12-19972,91,9503,28.6692. less : payment of rs. 1,00,000 on 13-12-1994, before filing of the return under .....
Tag this Judgment!Court : Orissa
Reported in : (1999)IIILLJ215Ori
..... 1974. it is 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. it was financed by the orissa state financial corporation as well as banks. m/s. sahoo chemicals is a registered partnership firm of which opposite ..... scale industry and is an approved supplier of sodium silicate to the rourkeia steel plant. it commenced its production on august 15, 1980. it was also financed by the orissa state financial corporation. 3. the regional provident fund commissioner regarded all the aforesaid concerns as part of one establishment and as he was satisfied ..... , (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. this legal position is well established. but the question is whether the three units at hand could .....
Tag this Judgment!Court : Orissa
Reported in : AIR2008Ori119; [2008(4)JCR183]; 2008(I)OLR796; 2008(5)AIRKarR55(FB).
..... vest in the state government free from, all encumbrances.(underlined by us to put emphasis)7. 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. therefore, we are of the ..... other hand argued that the loanee, even if a public sector undertaking, cannot ask for such a relief in view of the provision of law in section 56 and 64 of the act.5. the aforesaid concept of the petitioner itself is incorrect, in as much as the concept of first charge or second charge has no applicability ..... authorities under section 56 of the orissa forest act, 1972 (in short 'act 1972') are obliged to release the vehicle from the confiscation proceeding or to pay the sale proceeds of the vehicle after the order of confiscation in favour of orissa state financial corporation (in short 'o.s.f.c.') when such vehicle were purchased on being financed by the .....
Tag this Judgment!Court : Orissa
Reported in : 2006(I)OLR784
..... lordships' order dated 13.8.1985 with 10% interest per annum. 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. on 2.8.1989 the presiding officer, labour court, sambalpur identified the ..... 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. 27708 dated 10.11.95 and it appeared that the concerned ..... 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. the superintending engineer as well as the executive engineer concerned, did not make compliance of the above directions of the government and ultimately opposite .....
Tag this Judgment!Court : Orissa
Reported in : (1991)100CTR(Ori)211; [1992]194ITR743(Orissa)
..... direction of the inspecting assistant commissioner was not available to be interfered with under section 263. there have been further amendments in the explanation to section 263(1) by the finance act, 1988. we are not concerned with those amendments. subsequently, section 144b has been omitted with effect from april 1, 1989, by the direct ..... tax laws (amendment) act, 1987.5. the explanation to section 263(1) was added with effect from october 1 ..... by the inspecting assistant commissioner, an appeal lay before the appellate assistant commissioner of income-tax. before insertion of sub-section (2) in the said section by the finance (no. 2) act, 1977, even in cases of assessments made on the basis of directions issued by the inspecting assistant commissioner under .....
Tag this Judgment!Court : Orissa
Reported in : 85(1998)CLT560; (1999)158CTR(Ori)298; [1999]235ITR574(Orissa)
..... the break up of the same has been given in detail in the writ petition.4. 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 without any modification of the ..... 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 ..... file no. 43-sa-83-a and pac-1 in the ministry of finance, department of revenue, central board of direct taxes of the government of india, opposite parties nos. 1 and 2 refusing to make a declaration under section 72a(1) of the income-tax act, 1961, ignoring the guidelines indicated by this court in 0. j. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1950Ori47
..... dairy products sales adjustment committee v. crystal dairy ltd., 1933 a c. 168: (102 l. j. p. c. 17) and reference under the government of ireland act, 1920 and section 3, finance act, (northern ireland, 1934, 1936 a. c. 352. these cases while no doubt showing that compulsion is an essential feature of taxation, do not show that it is ..... his contributions is in fact taxation it is not necessary finally to decide.'23. mr. 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. 352. but that decision is of no help in deciding the main question in she present case. there ..... of a commissioner and his staff vested with large supervisory and administrative powers there should be finance it is not the essence of the scheme that the finance should be raised in the particular way. section 8, sub-section (2) of the act provides that the commissioner shall receive out of the funds of the endowments such salary as .....
Tag this Judgment!Court : Orissa
Reported in : 2009(I)OLR710
..... the committee recommended the state government for taking appropriate steps for providing grant-in-aid to the recognized private law colleges. 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 ..... held that the plea of paucity of funds could not be a reason for discrimination.13. 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, ..... has been filed by the opposite party no. 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 .....
Tag this Judgment!Court : Orissa
Reported in : 106(2008)CLT511
..... 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. it further appears that after disposal of the aforesaid writ application, the state government directed the director of higher education opp. ..... 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. 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. .....
Tag this Judgment!Court : Orissa
Reported in : 2001(II)OLR248
..... member under the bhubaneswar development authority (hereinafter referred to as '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 b.d.a. consists of the following members :(i) chairman(ii) vice-chairman(iii) an engineer member to ..... , housing and urban development department of the government.it takes up development works which are executed after inviting tenders. 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. and the state ..... to the general public which was actuated in discharge of its function. therefore this opposite party no. 1 after carefully going through the report of the member (finance), b.d.a. passed appropriate order in annexure-2 dated 19.4.2001 authorising dr. h.k. panda to conduct a private enquiry...' in paragraph .....
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