Court : Orissa
Reported in : AIR2009Ori124; 107(2009)CLT430
..... in ram krishna verma and etc. etc. v. state of u.p. and ors. : [1992]2scr378 placing reliance on its earlier judgment in grindlays bank ltd. v. income tax officer : [1980]122itr55(sc) , the apex court has held that in case the court has granted a stay order in a petition which is subsequently found to be having no ..... agreement with state under annexure-1 to the writ petition, no details of such alleged compelling circumstances nor coercion has been stated in the writ petition. in indian contract act, 1872 the term 'coercion' has defined under section 15 and in the event a contract has been obtained by coercion, such contract is 'voidable' at the option ..... to execute the agreement under the provisions of orissa irrigation, 1959 on 17.11.1991 (annexure-1) and to pay the illegal water charges even though the aforesaid act was not applicable for use of water from non-irrigation works like natural stream and river and subsequently, when opposite party no. 2 demanded larger amount by applying the .....
Tag this Judgment!Court : Orissa
Reported in : 107(2009)CLT673
..... rules. however, instructions can be issued only to supplement the statutory rules but not to supplant it. such instructions should be subservient to the statutory provisions. vide the commissioner of income-tax, gujarat v. a. raman & co. : [1968]67itr11(sc) ; union of india and ors. v. majji jangammayya and ors. : [1977]2scr28 ; the district registrar, palghat and ors. v. m.b. ..... ors. v. state of mysore and ors. air 1966 sc 1942, has observed as under:it is hardly necessary to mention that if there is a statutory rule or an act on the matter, the executive must abide by that act or rule and it cannot in exercise of its executive powers under article 162 of the constitution ignore or ..... act contrary to that rule or the act.8. similarly, another constitution bench of the hon'ble supreme court in sant ram sharma v. state of rajasthan and ors. air 1967 sc 1910, has observed as under:it .....
Tag this Judgment!Court : Orissa
Reported in : (2009)107CALLT482(NULL)
..... there may be some overlapping in the connotation of advertisement and publicity, vide eskayef [now known as smithkline beecham pharmaceauticals (india) ltd.] v. commissioner of income tax, karnataka-ii, bangalore : [2000]245itr116(sc) ; and municipal corporation of greater bombay v. bharat petroleum corporation ltd. : [2002]2scr860 .18. placing ..... n.s.s. karayogam and anr. : (2001)10scc191 , the apex court observed that once the basis of a proceeding is gone, all consequential acts, actions, orders would fall to the ground automatically and this principle of consequential order which is applicable to judicial and quasi-judicial proceedings is equally ..... constitution bench of the supreme court examined the provisions of employment exchanges (compulsory notification of vacancies) act, 1959, and observed that the said act was enacted to ensure equal opportunity for employment seekers. though this act may not oblige an employer to employ only those persons who have been sponsored by employment .....
Tag this Judgment!Court : Orissa
Reported in : 107(2009)CLT651; (2009)23VST458(Orissa)
..... for the years 1984-85 and 1985-86 on the ground that the same is illegal and violative of the provisions contained in the orissa sales tax act, 1947 (hereinafter referred to as the 'ost act') and the rules framed thereunder.2. bereft of unnecessary details, the facts and circumstances giving rise to the present writ petitions are that the petitioner ..... angul. pursuant to the said contract with nalco, the petitioner opened a site, office at angul and got itself registered under the ost act as well as the central sales tax act, 1956 (hereinafter referred to as the 'cst act') with the sto-opposite party no. 1. the sto assessed the petitioner for the assessment years 1984r85 and 1985-86 vide his session ..... , the sto passed the orders of re-assessment on 29/31.3.1997 granting refund of rs. 3,29,173 and rs. 3,645 under the ost act and the orissa additional sales tax rules (hereinafter referred to as the 'oast rules') respectively for the year 1984-85. for the year 1985-86, a refund of rs. 1,86,541 .....
Tag this Judgment!Court : Orissa
Reported in : 2009(I)OLR844
..... 2003, the revenue questioned the determination of the respondent no. 2 (1st appellate authority) regarding the applicability of section 115bb and section 2(24)(ix) of the income tax act, 1961. the income tax appellate tribunal heard the appellant's appeal, the appeal filed by the revenue as well as the cross-objection of the appellant and disposed of the same analogously ..... herein below:(a) whether in the facts and circumstances of the case the receipt of the appellant on 5.11.2000 can be said to be income and exigible to tax under the income tax act, 1961, for the a/y 2001 -2002, especially when the amendment to section 2(24)(ix) was brought into effect from 1.4.2002section 2( ..... 24)(ix) was inserted in the income tax act, 1961 by the finance act, 1972 w.e.f. 1.4.1972 which is quoted herein below:2(24)(ix) any winnings from lotteries, crossword puzzles, races including horse races, .....
Tag this Judgment!Court : Orissa
Reported in : 107(2009)CLT402
..... referred to as 'the ccit')-o.p. no. 3 wherein the ccit refused to grant exemption claimed under section 10(23c)(vi) of the income tax act, 1961 (hereinafter referred to as 'the it act') for the assessment years 2003-04 and 2004-05 on the ground that the said order has been passed illegally and arbitrarily.2. bereft of unnecessary ..... years 2003-04 and 2004-05, the petitioner filed its returns of income before the assistant commissioner of income tax, berhampur circle, berhampur (o.p. no. 5) declaring the net income as 'nil'. the said returns were processed under section 143(1) of the it act. the petitioner has made applications to the ccit for grant of exemption ..... , which would not prevent the trust or institution being a valid trust. reliance has been placed on the judgment of the hon'ble apex court in commissioner of income tax, madras v. andhra chamber of commerce : [1965]55itr722(sc) . learned counsel further argues that under the provisions of law, two types of exemptions are available .....
Tag this Judgment!Court : Orissa
Reported in : 107(2009)CLT385
..... . 7 contended that for renewal of existing license, a licensee who intends to renew the licence, has to fulfill all the terms and conditions such as solvency, income tax and sales tax clearance and no dues certificate etc. the petitioner has taken o.p. no. 7 as local surety who furnished local solvency to the extent of rs. 1 ..... exclusive privilege but such renewal shall be subject to the fulfillment of terms and conditions and the provisions of law to the satisfaction of the competent authorities under the act.18. therefore, the petitioner has no scope to claim renewal simplicitor of the existing license as a matter of right. the power of the state government to ..... . in harinarayan jaiswal (supra), the supreme court having held that raising revenue is one of the important purposes of the provisions under sections 22 and 29 of the act, categorically observed that the power to accept or reject the highest bid is given to the highest authority in the state i.e. the government, which is expected .....
Tag this Judgment!Court : Orissa
Reported in : (2009)23VST476(Orissa)
..... certificate, tin no. 21101800603 and ost no. bp-ii-1157 in respect of the petitioner-firm and all other documents relating to solvency, income-tax clearance, agency licence issued by rta, pan number along with earnest money of rs. 50,000. including the petitioner-firm there were as many ..... also filed an application for issue of an amended certificate of registration. relying on section 31 (d) of the orissa value added tax act, 2004 and rule 30(1) (c) of the orissa value added tax rules, 2005, he submitted that cancellation of registration certificate is possible only when the proprietor dies leaving no successor and not otherwise ..... after the death of the proprietor of proprietorship concern, the registration certificate issued to the proprietorship concern remains in force ?(iii) whether under the provisions of the ovat act, the legal heir of a deceased proprietor has any right to ask for amendment for registration certificate granted to the deceased proprietor and the same can be amended .....
Tag this Judgment!Court : Orissa
Reported in : 107(2009)CLT623; (2009)226CTR(Ori)676; [2009]319ITR339(Orissa)
..... at the factory premises?2. bereft of unnecessary details, the facts and circumstances giving rise to the present appeal are that a search under section 132 of the income tax act, 1961 (hereinafter referred to as 'the it act') was made in the factory and office premises of m/s utkal alloys limited, rourkela, sundargarh (hereinafter referred to as 'ual') on 2nd & 3rd november 1995. during ..... question before the mysore high court was whether the income-tax appellate tribunal was right in law in holding that the income-tax officer could act on the proviso to section 13 of the income-tax act, 1922, for completing the assessment for the assessment year 1961-62 and on the proviso to sub-section (1) of section 145 of the income-tax act, 1961, for completing the assessment for the assessment year .....
Tag this Judgment!Court : Orissa
Reported in : 107(2009)CLT699
..... 263 of the it act, the commissioner of income tax-opposite party no. 3, vide his order dated 27.03.1997 set aside the order ..... ,120. the said return was scrutinized by the opposite party no. 6-income tax officer (hereinafter called, 'the assessing officer'), who vide his order dated 17.02.1995 passed under sections 143(3) and 182(1) of the it. act, 1961 (hereinafter referred to as 'it act') determined the net income at rs. 3,00, 120. subsequently, by exercising powers under section ..... 13, 07,754 . the dcit also made addition of rs. 3,00,000 under section 68 of the it act. being aggrieved by the said order of the dcit, the appellant filed first appeal before the commissioner of income tax (appeals)-1 -opposite party no. 4 who vide his order dated 21.12.1999 passed in l.t. appeal .....
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