Court : Orissa
Reported in : 106(2008)CLT545; (2008)15VST497(Orissa)
..... which give rise to this writ petition are as follows.3. the petitioner is a government of india undertaking and a government company incorporated under the provisions of section 617 of the companies act, 1956 having its registered office at g-9 ali yaver jung marg, bandra (east), mumbai-400 051 and orissa state office ..... of low draft condition prevailing at haldia port. hence, the entire load of sko and hsd is unloaded at paradeep terminal of indian oil corporation ltd., and all such companies like hindustan petroleum corporation have their own termination for storage and loading and unloading facilities of oil at paradeep shore terminal. out of ..... the said letter is set out hereinbelow:office of the commercial tax officer : cuttack i east circle,cuttackno. 5259/ct dated december 30, 2006tom/s. indian oil corporation limitedsikharpur, cuttack bearing tin-21181202651orissa state office, 304, bhoi nagar, unit-ixbhubaneswar-751 022sub : reasons for reopening of assessment for the year 2001-02 .....
Tag this Judgment!Court : Orissa
Reported in : AIR2008Ori172
..... the petitioner, m/s. variety entertaiment (pvt.) ltd. is a private limited company incorporated under the provisions of companies act, 1956 and claims to be a 'cable operator' within the meaning of the provisions of the cable television networks (regulation) act, 1995.2. the petitioner asserts that it is running a system of cable television ..... a writ of mandamus would lie against that authority to do an act imposed by the statute. in the present case, he submits that the distribution companies are statutorily and otherwise bound to act within the parameters of the indian electricity act and the rules framed thereunder and they have statutory obligation to provide ..... that in absence of specific allegation giving fullest particular such charges cannot be entertained. in this respect reliance was placed in the case of federation of railway officers' association v. union of india : [2003]2scr1085 .it is submitted that the impugned notification applies equally to all the cable operators and this .....
Tag this Judgment!Court : Orissa
Reported in : (2008)15VST522(Orissa)
..... further shows that during the year, you have sold goods in course of inter-state trade or commerce from paradeep lighterage terminal to other oil companies.(c) the returns for the year 2001-02 under the cst act do not appear to reflect these transactions of lighterage terminal. the same were also not disclosed during the assessment completed for the year.the ..... which give rise to the present writ petition are as follows:3. the petitioner is a government of india undertaking and a government company. it is registered under the orissa sales tax act as well as the central sales tax act. in respect of the assessment year 2000-01, the petitioner filed its return under the cst (o) rules in form i, ..... value of rs. 6,32,25,84,431.28 but the same are not export as understood in section 5 of the cst act. this amount is related to stock transfer of the company to outside the state of orissa.thus the transaction as disclosed in the annual revised return in respect of inter-state sale is for value of rs. .....
Tag this Judgment!Court : Orissa
Reported in : 2009CriLJ23
..... order dated 19.07.2006 inter alia on the ground that there was every chance of instituting confiscation proceeding by the authorised officer under section 56 of the orissa forest act with regard to the seized property. against that order, accused-opposite party preferred crl. revision no. 29 of 2006 before the sessions judge, mayurbhanj, baripada. the ..... . and directed release of the seized hero honda motorcycle and mobile phone inter alia with the finding that no confiscation proceeding under section 56 of the orissa forest act was pending before the authorised officer and there was also absolutely nothing in the p.r. to suggest that the opposite party is a timber mafia. assailing the ..... who seized the property to make a report of such seizure to the magistrate having jurisdiction to try the offence. under section 59 of the forest act, the property seized under section 56 is liable for confiscation. in the instant case, the seizure is made under the provisions of section 56 of the forest .....
Tag this Judgment!Court : Orissa
Reported in : 2008(II)OLR278
..... processing & co. @ jwala roller flour mills pvt. ltd. represented through its managing director kashi prasad sikaria is misconceived inasmuch as a partnership firm and a private limited company are two separate legal entities and cannot be clubbed together as a single legal entity. in vesting case no. 4127/1963-64 filed under sections 6, 7 and ..... is directed against the order dated 15.12.1990 passed by the commissioner of land records and settlement, orissa, under section 32 of the orissa survey and settlement act, 1958 ('the act' hereinafter) in r.p. no. 421 of 1990, vide annexure-4 in which the order dated 14.8.1990 passed by the settlement officer, cuttack, ..... creates nor extinguishes title and that settlement r.o.r. hints at presumption of possession only. this being the position of law under the orissa survey and settlement act under, which the impugned revisional order under section 32, vide annexure-4, and the appellate order under section 22, vide annexure-2, have been passed, the .....
Tag this Judgment!Court : Orissa
Reported in : 106(2008)CLT685; [2009]94SCL279(NULL)
..... of credit. on 15.12.2005 idcol filed an affidavit recommending the acceptance of appellant's offer of rs. 9.40 crores in company act case no. 36 of 2002. according to the appellant, the company judge vide order dated 13.01.2006, on consideration of the affidavit filed by idcol ultimately directed that the recommendation of adc for taking ..... be offered. that is because the court is the custodian of the interest of the company and its creditors and the sanction of the court required under the companies act has to be exercised with judicial discretion regard being had to the interests of the company and its creditors as well. this principle was followed in ratnasami pillai v. sadapath pillai ..... held that where a higher price is offered, the court can set aside a confided sale in the interest of the company and its creditors.the punjab and haryana high court in the case of punjab wireless systems v. indian overseas bank (p & h) (2005) 126 comp cas 554 held as follows:it is thus obvious that the .....
Tag this Judgment!Court : Orissa
Reported in : [2008]146CompCas143(Orissa)
..... credit. on december 15, 2005, idcol filed an affidavit recommending the acceptance of appellant's offer of rs. 9.40 crores in company act case no. 36 of 2001. according to the appellant, the company judge vide order dated january 13, 2006, on consideration of the affidavit filed by idcol, ultimately, directed that the recommendation of adc ..... be offered. that is because the court is the custodian of the interest of the company and its creditors and the sanction of the court required under the companies act has to be exercised with judicial discretion regard being had to the interests of the company and its creditors as well. this principle was followed in ratnasami pillai v. sabapathy ..... a higher price is offered, the court can set aside a confirmed sale in the interest : the company and its creditors.14. the punjab and haryana high court in the case of punjab wireless systems ltd. (in liquidation) v. indian overseas bank [2005] 126 comp cas 554, held as follows (page 571 of 126 comp cas):it .....
Tag this Judgment!Court : Orissa
Reported in : 106(2008)CLT678; (2008)18VST165(Orissa)
..... sub-rule (2).rule 94-b provides for restriction of movement of goods. it provides that no person shall transfer by road, river, craft or mulia from railway station, steamer station, airport, post office or from any other place whatsoever notified in this behalf by the state government, any consignment of such goods exceeding such quantity ..... of sealing the loophole of avoidance of sales tax by unscrupulous dealers, measures have been taken by different states. provisions are made in the local sales tax acts and rules to establish check posts to put check on clandestine activities and attempt to evade tax. provisions have also been made to intercept the vehicle carrying goods ..... a narrow sense....hon'ble supreme court in the case of sodhi transport company v. state of uttar pradesh (1986) 62 stc 381 held that establishment of check post and inspection of goods in transit are legally valid legislations. this court in the case of indian charge chrome ltd. v. state of orissa (1994) 92 stc 294, .....
Tag this Judgment!Court : Orissa
Reported in : 106(2008)CLT482; 2008CriLJ4271
..... the said contractor mr. rajendra prasad mohanty was never examined as a witness in the confiscation proceeding by the defence. section 56(2-c) of the orissa forest act, 1972 reads as follows:56. seizure of property liable to confiscation-(1)....(2-c) without prejudice to the provisions of sub-section (2-b) no order or ..... by the authorized officer-cum-dfo as well as by the learned district judge in appeal and submitted that the enactment of stringent provisions in the forest act became necessary on account of rampant theft and loss of forest cover and that the petitioner was obliged in law not to transport any forest produce without ..... asserted that those receipts were shown to the petitioner's driver and the driver believing such receipts indicating payment of royalty to the government as valid in law, acted on such bona fide impression and permitted loading of said wooden poles on his vehicle for the purpose of transportation. accordingly, learned counsel for the petitioner submitted .....
Tag this Judgment!Court : Orissa
Reported in : 106(2008)CLT652; (2008)17VST42(Orissa)
..... learned counsel for the petitioner confined his submission to the effect that the petitioner being a registered dealer the amount of the tax collected under the ovat act and the entry tax act at the check-gate should either be refunded to him or adjusted against his tax liability in regular assessment. in support of his submission, the learned ..... reproduced below:section 2. (4) 'assessing authority' means any officer appointed under sub-section (2) of section 3 who is authorised by the commissioner to make assessment under this act.rule 34. (8) the return under sub-rule (1) shall be filed in the range and the return under sub-rule (6) shall be filed in the circle, ..... counsel appearing for the revenue, submitted that tin number has been allotted to the petitioner and he has been assessed as a registered dealer under section 42 of the act by the sto. he fairly conceded that the sto has no jurisdiction to assess a tin dealer. a tin dealer is assessable by the assessing authority of the range .....
Tag this Judgment!