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)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 : 107(2009)CLT677
..... for disposing of the point now under consideration, to say that this court has found no apparent reason to confine its application to income-tax legislation but has extended it to sales tax and to tax on gambling....20. in view of the aforesaid settled legal provisions, the instant case is required to be considered.21. the impugned order ..... within the state of bihar and then despatched to other states in the course of inter-state transmissions, no question of levy of purchase-tax under the bihar sales tax act arises.xxx xxx xxxthe power of the state legislature is restricted to legislature in respect of intra-state transactions of sale and purchase and to ..... : air1986sc2146 , the apex court considered the meaning of 'sale'/'purchase' outside the state and while interpreting the provisions of section 4(2) of the central sales tax act, held that the provision has been enacted laying down the principles for determining that when a 'sale' or 'purchase' of goods would be deemed to have taken .....
Tag this Judgment!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 : AIR2009Ori147; 107(2009)CLT250; 2009(II)OLR201
..... morvi : air1996sc2520 ; haresh dayaramthakur v. state of maharashtra and ors. : air2000sc2281 ; dhanajaya reddy v. state of karnataka etc. etc. (2001) 4 scc 9; commissioner of income tax, mumbai v. anjum m.h. ghaswala and ors. : [2001]252itr1(sc) ; prabha shankar dubey v. state of madhya pradesh air 2004 sc 486; ram phal kundu v. ..... in badrinath v. state of tamil nadu and ors. : air2000sc3243 , 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 applicable to ..... purpose of giving notice to all intending purchasers and get the maximum price for the secured assets. section 4(1) notice under the land acquisition act is always published in vernacular language.75. non-compliance of such a mandatory requirement vitiated the proceedings. the tribunal and the drat have dealt with .....
Tag this Judgment!Court : Orissa
Reported in : (2009)107CALLT332(NULL)
..... (vide rajinder kumar kindra v. delhi administration, air 1984 sc 1805).14. in commissioner of income tax, bombay & rs. , v. mahindra & mahindra ltd., and ors. : [1983]144itr225(sc) , the apex court held as under:it must act in good faith, must have regard to all relevant considerations, must not be swayed by irrelevant considerations ..... ; maharashtra state seeds corporation ltd., v. hari prasad drupadrao jadhao : (2006)iillj107sc ; and mathura prasad v. union of india and ors. : (2007)illj1021sc .17. in cit (central), calcutta v. daulat ram rawatmull : [1973]87itr349(sc) , the supreme court held as under:there should, in our opnion, be direct nexus between the conclusion of fact ..... , must not seek to promote purposes alien to the letter or to the spirit of the legislation that gives it power to act, and must not act arbitrarily or capriciously.15. in smt. shalini soni v. union of india : 1980crilj1487 , the supreme court held:it is an unwritten rule of .....
Tag this Judgment!Court : Orissa
Reported in : 107(2009)CLT107; (2009)21VST280(Orissa)
..... date of filing of this writ petition on 14.11.2008the hon'ble apex court in gkn driveshafts (india) ltd. v. income-tax officer and ors. (2003) 259 itr 19 held that when a notice under section 148 of the income tax act is issued, the proper course of action for the notice is to file a return and, if he so desires, to ..... even 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 ..... after he is given a chance to rebut the same.similarly the hon'ble apex court in c. vasantlal and co. v. commissioner of income-tax, bombay city : [1962]45itr206(sc) observed as follows:the income-tax officer is not bound by any technical rules of the law of evidence. it is open to him to collect materials to facilitate assessment even .....
Tag this Judgment!Court : Orissa
Reported in : 2009(I)OLR498
..... and connected documents. perusal of the copy of the charge-sheet reveals that the documents indicated at serial nos.29 and 30, i.e., the wealth tax return and income tax return of the petitioner and those of nilima ray, in the list of properties/ articles/documents recovered/seized during investigation and relied upon, being voluminous had ..... former ministers were facing trial, elections to the state assembly were held in 1995. the congress party on assuming power in orissa repealed the orissa special courts act, 1990, filed firs and initiated investigations against several former ministers, who held offices in janata dal govt. during the period from march, 1990 to march, 1995 ..... lodged by the inspector of vigilance, cuttack, against the petitioner under section 13(2) read with section 13(1)(e) of the prevention of corruption act, 1988 ('p.c. act' hereinafter) and registration of cuttack vigilance p.s. case no.53 of 1996 by the superintendent of police, vigilance, cuttack. it may be stated .....
Tag this Judgment!Court : Orissa
Reported in : 2009(1)OLR51; [2009]91SCL119(NULL)
..... in tisco general office recreation club (supra). the facts of that case are that tisco general office recreation club was a dealer under the provisions of the bihar sales tax act. it ran a canteen and a library for the benefit of the officers and employees of tata iron and steel company limited. it appears that the appellant had agreed ..... was the prices so fixed. for running the canteen, different types of expenses were incurred and at the end of the month when the income and expenditure account was prepared, the excess expenditure over the income was made good by giving subsidy to the dealer. the subsidy so given cannot be said to be directly relatable to any item of food ..... that the prices so fixed were below the cost price which resulted in a deficit. the difference between the income earned and the expenditure incurred by the dealer used to be made good every month by tisco. the sales tax authorities treated the subsidy given to the dealer as a part of the sale price and added it to the .....
Tag this Judgment!Court : Orissa
Reported in : 2009(1)OLR133
..... in the light of the questions which were before the supreme court.while deciding the said case, reliance has been placed by the apex court upon the judgment in cit v. sun engineering works (p) ltd. : [1992]198itr297(sc) , where it has been held as under:the judgment must be read as a whole and ..... the constitutional mandate prohibits employment and therefore it becomes immaterial whether the employment is under a contract or otherwise for considering ineligibility.26. section 5(3) of the act, 1995 is quoted hereunder:save as otherwise provided in sub-section (1) on ceasing to hold office, the lokpal or a lokayukta shall be ineligible for ..... sections of the society and prevent any kind of atrocities on any person. the state government decided to appoint a commission under the commissions of inquiry act, 1952 (hereinafter called the 'act, 1952') to enquire into the killing of swami laxmananda saraswati and the consequential communal violence in kandhmal and for that purpose, justice s.c. .....
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