Court : Orissa
..... v. irc, (1921) 1 kb 64, rowlatt,j.expressed the principle in the following words : in a taxing act one has to look merely at what is clearly said. there is no room for any intendment. there is no equity about a ..... exhaust the statutory remedies before resorting to writ jurisdiction and the same has been decided in c.a. abahim v. i.t.o., air 1961 sc 609 and in h.b. gandhi v. m/s gopinath & sons, 1992 (suppl.) 2 scc 312.19. so far as ..... self-assessment process for which the registered owner or a person having possession or control over the vehicle is to deposit the tax to the taxing authority. as per schedule-i, time and amount have been fixed for different categories of vehicles used by the registered owner. ..... rate was fixed differently, due to subsequent amendment by schedule iii for personal vehicles there is introduction of one time tax. section 66 of the motor vehicles act, 1966 deals with necessity of permits for motor vehicle and unless the motor vehicle has got permit issued by the .....
Tag this Judgment!Court : Orissa
..... it is the case of the informant that after paying interest for a few months, the company unilaterally stopped paying further interest on the plea of income tax raid and absence of chief managing director pradeep kumar sethy. subsequently the director of the company namely pradeep kumar sethy and other important functionary directors mano. ..... chairman-cum-managing director of at group of companies with his associates collected money by forming atmpcs under the provisions of orissa co-operative societies act, 1962 (orissa act 2 of 1963) and used to enroll the depositors as members promising them to provide higher rate of interest on the deposits and since the ..... arun kumar bajoria. the white collar criminal like the respondent against whom the allegation is that he has violated the provisions of the foreign exchange regulation act is a menace to the society and therefore unless he alleges and establishes in the materials that he is being unnecessarily harassed by the investigating agency, the .....
Tag this Judgment!Court : Orissa
..... without calling the manager of the bank in evidence to prove the letter dated february 18, 1955, it could be taken into account as evidence. but before the income-tax authorities could rely upon it, they were bound to produce it before the assessee so that the assessee could controvert the statements contained in it by asking for an ..... the district of sundargarh. it is registered under the provisions of the orissa value added tax act, 2004 (for short, ovat act ), the central sales tax act, 1956 (for short, cst act ) and the orissa entry tax act, 1999 (for short, oet act ). it had submitted the return for the tax period from 01.04.2009 to 06.09.2012 disclosing true and correct turnover and paid ..... has been filed with a prayer to quash the order of assessment dated 26.11.2013 passed by the sales tax officer, rourkela circle, panposh under section 43 of the orissa value added tax act, 2014 (for short, the ovat act ) for the period from 01.04.2009 to 2 06.09.2012 on the ground that the said order .....
Tag this Judgment!Court : Orissa
..... that the incometax officer can have jurisdiction only provided he complies with the conditions laid down in section 34 (of the indian income-tax act, 1922), then no consent by the assessee or no waiver on his part can confer jurisdiction upon the income-tax officer. .20. question no.(iii) is whether the assessing officer who is the creature of the oet ..... act can act contrary to or de hors the provisions of the said act. admittedly, the assessing authority who has issued the notice for assessment of tax as a result of audit in form e- ..... could seem that under section 22(2) of the act, 30 clear days must be given for furnishing of the return from the date of service. it was held in kajorimal kalyan mal, in re, (1930) itc 451 (all) = air 1930 all 209 that under section 22(2) the income tax officer must give the proposed assessee at least thirty .....
Tag this Judgment!Court : Orissa
..... counter-affidavit filed by the opposite parties and copy of the certificate issued by the income tax department showing details of total income of husband of the petitioner for the assessment year 2003-04 it appears that petitioner s family income was less than 60% of the last drawn gross-salary of the deceased employee. therefore ..... endorsed to the cgm at this office, we advise that your proposal for compassionate appointment was already declined by the appropriate authority, as the monthly income of your family from all sources after the death of your husband was no.considered penurious and was found sufficient for the sustenance of the family ..... family of the deceased employee. noncommunication of the fact of rejection to the petitioner within a reasonable period renders the order meaningless and incapable of being acted upon. communicated in time petitioner had the order been could have availed opportunity to agitate the matter in order to overcome financial distress caused soon after .....
Tag this Judgment!Court : Orissa
..... the extra items and deviation statement by the competent authority. it was also asserted on behalf of the claimant that the executive engineer had also confirmed to the income tax authority vide his letter dated 01.01.1997 that, the final bill of the claimant had no.been paid due to want of sanction of the deviation ..... view was possible on the interpretation of the contract. it was submitted on behalf of the claimant that, an arbitrator under section 2(d) of the 1996 act, is no.the arbitration tribunal under the earlier enactment which was injuncted from awarding interest under the amended f-2 agreement. it was submitted that the interpretation of ..... the self-same issue was once again raised by the state before the learned district judge, khurda in the application filed under section 34 of the arbitration and conciliation act, 1996 which was registered as arbitration misc. case no.225 of 2002. in its judgment the learned district judge held as follows: as discussed above, the petitioners .....
Tag this Judgment!Court : Orissa
..... the extra items and deviation statement by the competent authority. it was also asserted on behalf of the claimant that the executive engineer had also confirmed to the income tax authority vide his letter dated 01.01.1997 that, the final bill of the claimant had no.been paid due to want of sanction of the deviation ..... view was possible on the interpretation of the contract. it was submitted on behalf of the claimant that, an arbitrator under section 2(d) of the 1996 act, is no.the arbitration tribunal under the earlier enactment which was injuncted from awarding interest under the amended f-2 agreement. it was submitted that the interpretation of ..... the self-same issue was once again raised by the state before the learned district judge, khurda in the application filed under section 34 of the arbitration and conciliation act, 1996 which was registered as arbitration misc. case no.225 of 2002. in its judgment the learned district judge held as follows: as discussed above, the petitioners .....
Tag this Judgment!Court : Orissa
..... . the classic words of chief justice p.b.gajendragadkar, (the then), for reviewing or reconsidering its earlier cases, in keshav mills co. ltd. vrs. commissioner of income tax, 1965 air 1636, are quoted hereunder: what is the nature of the infirmity or error on which a plea for a review and a revision of the earlier view ..... its economic capacity. the state government has also made the grant-in-aid order, 1994 under sub-section (4) of section 7-c of the orissa education act clearly indicating the relevant factors to be taken into consideration for deciding the eligibility of an educational institution or a member of teaching or non-teaching staff of ..... referred the whole case to the full bench to finally decide the question.8. we have heard learned counsel for the parties and perused the record.9. the act has been enacted by the state of orissa for better organization and development of educational institutions in the state. it, inter-alia, provides for regulating establishment of educational .....
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..... ground that they are incompetent, without a party being obliged to wait until those proceedings run their full course, as held in carl still v. state of bihar, air 1961 sc 1615 and bengal immunity v. state of bihar, air 1965 sc 661. in the second place, the doctrine has no application where the impugned order has been made ..... by the statute to be bypassed and leave the party applying to it to seek resort to that machinery so set up. .7. in a case of champalal v. cit, air 1970 sc 645, the hon ble apex court have held that if some body approached the high court under article 226 without availing himself the alternative remedy, he ..... has also been averred that a speedy and efficacious remedy being available against the order of the disciplinary authority, inasmuch as the rules framed under central reserve police force act (fort short crpf act .) provides for an appeal against such order at the instance of the petitioner, the writ petition is no.maintainable.4. during the course of hearing, it .....
Tag this Judgment!Court : Orissa
..... administrative) is exercised on the basis of facts which do no.exist and which are patently erroneous, such exercise of power will stand vitiated. (see cit v. mahindra and mahindra ltd.) the effect of several decisions on the question of jurisdiction have been summed up by grahame aldous and john alder in ..... sit in appeal over the decision but only reviews the decision making process. free play in joints is necessary in administrative functioning, subject to the decision maker acting honestly and rationally. reasonableness and fairness are essential attributes of -5- exercise of any public power. transparency and level playing field are hallmark of fairness. ..... thus, discretion may be improperly fettered because irrelevant considerations have been taken into account, and where an authority hands over its discretion to another body it acts ultra vires.57. the present trend of judicial opinion is to restrict the doctrine of immunity from judicial review to those class of cases which relate to .....
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