Judgment Search Results Home > Cases Phrase: provisional collection of taxes act 1931 Court: orissa Page 1 of about 1 results (0.308 seconds)

Mahendra Kumar Pujari Vs. State of Orissa and Another

Court : Orissa

..... moreover, for earning such income on sale of the allotted plot, petitioner no.1 is required to pay income tax under the income tax act, 1961 and also is required to pay 50% on the self-same income to cda which is not permissible under the law. ..... the other important aspect of the case is that levy and collection of 50% of the differential value between premium paid and market value of the land at the time of sale/transfer/assigning by c.d.a. ..... clause-7 of the brochure stipulating condition of the provisional allotment letter (annexure-a/2), clearly mentioned the procedure and criteria to be complied with in case of 3 rd party transfer. ..... on termination of lease in favour of the original allottee subject to compliance of provisional allotment letter read with brochure conditions. ..... the provisions contained in clause 7 of the provisional allotment brochure to that extent are void. 11. ..... rukmini satapathy without charging and collecting 50% of the differential amount between the premium paid and the market value of the plot on the date of sale/transfer/assigning etc. ..... of an allotted plot by an allottee to a third party in terms of clause 7 of the provisional allotment brochure. ..... (i), it is necessary to know what is contemplated in clause -7 of the provisional allotment letter. 7. ..... of an allotted plot to a third party in terms of clause 7 of the provisional allotment brochure? .....

Shree Plastics (P) Ltd. Vs. State of Orissa and ors.

Court : Orissa

Reported in : 2008(I)OLR254; (2008)16VST122(Orissa)

..... 150610289 dated 4.5.1996, 'no objection certificate' dated 5.8.1996 and 'sales tax registration certificate' both under orissa sales tax act, 1947 and central sales tax act, 1956, from the general manager, district industries centre, ganjam, state pollution control board, bhubaneswar and sales officer, ganjam 1 circle, ..... paragraph-2 of the rejoinder it is stated that the government in the department of housing and urban development by exercising its power conferred under clause (b) of sub-section (1) of section 188-a of the orissa municipal act, 1950 (orissa act 23 of 1950) and in consultation with the concerned municipal council and notified area council issued notification dated 25.6.1997 to the effect that (i) machinery and equipment required for new industrial unit set up on or after ..... 1996, (ii) what is the period of exemption and when it commences and; (iii) what are those goods which are exempted from payment of octroi.a conjoint reading of section 188-a of municipal act and government notification dated 25.6.1997 issued under section 188-a quoted above, makes it amply clear that (i) only new industrial units set up on or after 1.3.1996 are entitled to get exemption from payment of ..... (1988) 70 stc 65 held that entry 52 of the seventh schedule to constitution of india authorizes 'taxes on entry of goods' and the point for collection of octroi in the event at the point of entry. ..... the said purpose, the petitioner obtained 'provisional certificate' bearing registration no. .....

State of Orissa and ors. Vs. Orissa Cement Limited

Court : Orissa

Reported in : [1988]68STC334(Orissa)

..... it is worth quoting section 13(8) of the orissa act since both the parties do not dispute that tax under the central act is to be assessed, reassessed, collected and enforcement for payment of tax including any penalty payable by a dealer by the authorities under the orissa act as if the tax or penalty is one under the orissa act and the provision of the orissa act including the provisions relating to returns, provisional assessments, advance payment of tax, appeals, reviews, revisions, references, refunds, penalties and rebate shall be ..... of orissa) it has also been held that rebate for payment of the tax levied within the time prescribed by the orissa act is a stimulus for prompt payment which has been offered to facilitate and expedite collection and thus being a part of the process of collection is available to payments under the central act as provided in section 9(3) thereof. ..... its case is that it paid tax under the act for the years 1962-63, 1963-64 and 1964-65 on which it is entitled to rebate under section 13(8) of the orissa sales tax act, 1947 (hereinafter referred to as 'the orissa act') which has not been allowed to it by the ..... , a dealer registered under the central sales tax act, 1956 (hereinafter referred to as 'the central act') filed the suit for rs. ..... filed three separate written statements in which, while not disputing the facts, they urged, amongst others, that the suit is barred under section 22 of the orissa sales tax act, 1947 and is barred by limitation. .....

Patny and Co. Vs. the Commr. of Income-tax

Court : Orissa

Reported in : [1955]28ITR414(Orissa)

..... way of commission was intended to be discharged by the mere receipt and acceptance at secunderabad of the cheques by the assessee; or whether when the assessee entrusted these cheques to their bankers for collection, they did so merely treating these cheques as provisional and conditional payment and not as absolute discharge, as the real question is whether when the cheques were received by the assessee having his place of business outside british india those cheques ..... stages only to the question of assessability of the income on the basis of the place of the receipt of the same; that the question of the place of the receipt of the income for income-tax purposes is not the mere receipt of income into his hands by the assessee but is a legal concept depending on all the relevant facts, and that it is not purely a question of fact. 5. ..... is a reference made by the income-tax appellate tribunal to the high court under section 66(1), income-tax act, on an application by the commissioner. ..... the cheques in delhi in the instant case in law amounted to payment in delhi to the assessee and accordingly the income was received in british india within the meaning of section 4(1) (a), income-tax act'. 10. ..... in the above-said judgment, they also held that the income-tax commissioner is not entitled to ask the court for any answer to the reference on the footing of income having accrued or arisen within british india; that the reference must therefore, be confined in its further .....

Bhubaneswar Stock Exchange Vs. Union of India

Court : Orissa

Reported in : [2004]137TAXMAN318(Orissa)

..... , circle- 1 (1), bhubaneswar had issued notices to the petitioner under section 148 of the income tax act, 1961 (hereinafter referred to as for short, 'the act') for the assessment years 1996-97, 1997-98, 1998-99, 1999-2000, 2000-2001 and 2001-2002 stating that its income had escaped assessment and pending assessment had provisionally attached the fixed deposits of the petitioner in different banks and in response thereto the petitioner had claimed ..... since by the time the said order dated 28-3-2003 was passed by this court the income tax department had collected some pay orders from the banks pursuant to the notices of demand which were quashed, the court also passed orders directing the department to restitute the petitioner to the original position ..... having regard to the proper and efficient management of the work of collection of revenue, the board has considered it necessary and expedient to order that on an application being filed by the assessee in this behalf, the assessing officer mill exercise his discretion under section 220(6) of the act (subject to such conditions as he may think fit to impose) so as to treat the assessee as not being in default in respect of the amount in dispute in the appeal in the following ..... accordingly, the income tax department which had collected the amounts covered by the pay orders from the banks in the meanwhile furnished refund vouchers to the aforesaid banks on 31-3-2003 for the amounts recovered pursuant to the impugned notices quashed .....

Teleworks Private Limited Vs. Steel Authority of India Limited and ors ...

Court : Orissa

Reported in : [1991]81STC449(Orissa)

..... case relates to the date from which the petitioner is entitled to exemption from sales tax on purchase or sale of raw materials by it, whether it is the date of issue of the provisional certificate or the date of commencement of commercial production in its industrial unit ?the petitioner, teleworks private limited, a company registered under the companies act, 1956, filed this application under articles 226 and 227 of the constitution against the ..... 18,000 collected from the petitioner towards sales tax for the transactions during the months of april, may and june, 1988 and to restrain the said opposite parties from collecting any sum towards sales tax on sale/ purchase of ..... 1 not to collect any amount from it towards sales tax during months of april, may and june, 1988 since it was entitled to the facility of exemption from tax till 10th of august, 1988, the latter refused to accede to the ..... the point for consideration is what was intended to be the period during which the facility of exemption from tax was to be enjoyed ; was it from the date of issue of provisional certificate or from the date the industrial unit went into commercial production the difficulty arises because the language used in item 26-a is not specific, it merely states that ..... of 1986, it is clearly stated that all new village, cottage and small-scale industries will be exempted from sales tax on purchase of spare parts of machinery, raw materials and packing materials for a period of five years from the date .....

Bhubaneswar Stock Exchange Vs. Union of India (Uoi) and ors.

Court : Orissa

Reported in : (2004)190CTR(Ori)42; [2006]283ITR562(Orissa)

..... management of the work ofcollection of revenue, the board has considered it necessary and expedient toorder that on an application being filed by the assessee in this behalf, the aowill exercise his discretion under section 220(6) of the act (subject to such conditionsas he may think fit to impose) so as to treat the assessee as not being in defaultin respect of the amount in dispute in the appeal in the following situations :(i) the demand in dispute has arisen because the ..... 1997-98, 1998-99, 1999-2000, 2000-01 and 2001-02 stating that its income had escaped assessment and pending assessment had provisionally attached the fixed deposits of the petitioner in different banks and in response thereto the petitioner had claimed that its income was exempt from tax under the act. ..... 28thmarch, 2003, was passed by this court, the it department had collected somepay orders from the banks pursuant to the notices of demand which werequashed, the court also passed orders directing the department to restitute thepetitioner to the original position by 31st of march, ..... accordingly, the it department which had collected the amounts covered by the pay orders from the banks in the meanwhile furnished refund vouchers to the aforesaid banks on 31st of march, 2003 for the amounts recovered pursuant to the impugned notices quashed by ..... march, 2003 passed by the court that the grievance made by the counsel for the petitioner before the court was that the pay orders had been collected from the uti bank ltd. .....

Tatiruni Bapuji and ors. Vs. State of Orissa and anr.

Court : Orissa

Reported in : 105(2008)CLT570; 2008(I)OLR98; (2008)16VST472(Orissa)

..... it is the further case of the petitioners that since they are not doing any business in the state of orissa, the collection of tax under the act from them is without any authority of law and the same amounts to gross abuse of power which infringes their right to carry on trade and business as guaranteed by the constitution of india under article ..... under section 16-a of the act read with rule 94 of the rules barriers and check posts are set up and officers are empowered to check any vehicle, seized goods carried in contravention of any provisions of the act or rules and to collect tax where there is likelihood of evasion of tax in respect of goods carried in ..... authorities have exercised the power vested in them under rule 94 of the rules read with section 16-a of the act and collect tax from the petitioners at the check gate.5. ..... assessment of tax on casual dealers-notwithstanding anything in section 12 and 12-a, it shall be open to an assessing authority, including the officer in charge of the check-post or barrier referred to in section 16-a to make a provisional or final assessment on a casual dealer on the turnover of the purchase, or the sale of the goods, effected by him, in accordance with such rules as may be made ..... similarly, section 12-b of the act authorizes a sales tax officer including an officer in charge of the check gate or barriers with powers to provisionally or finally assess a casual dealer by issuing a notice in form-iv-a to furnish a return of estimated turnover .....

Secretary to Government of Orissa, Finance Department and ors. Vs. Str ...

Court : Orissa

Reported in : [1987]67STC284(Orissa)

..... the commissioner shall be called in question in any court and save as is provided in section 23, no appeal or application for revision shall lie against any such assessment or order as the case may be.central sales tax act:section 9(3) the authorities for the time being empowered to assess, collect and enforce payment of any tax under the general sales tax law of the appropriate state shall, on behalf of the government of india, and subject to any rules made under this ..... exercise all or any of the powers they have under the general sales tax law of the state; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration ..... , the authorities for the time being empowered to assess, reassess, collect and enforce payment of any tax under the general sales tax law of the appropriate state shall, on behalf of the government of india, assess, reassess, collect and enforce payment of tax, including any penalty, payable by a dealer under this act as if the tax or penalty payable by such a dealer under this act is a tax or penalty payable under the general sales tax law of the state; and for this purpose they may .....

Balasore Bus Association and Etc. Vs. State of Orissa and anr.

Court : Orissa

Reported in : AIR2006Ori163

..... be spent for the purpose of the imposition and should not form part of the general revenues of the state.in the case at hand, it is not the case of the writ petitioners that different categories of fees to be collected would form part of the general revenue of the state, for which the impugned notification is liable to be quashed. ..... the same is not applicable to the present case.learned counsel for the writ petitioners further submits that in other neighbouring states like bihar, andhra pradesh, west bengal and madhya pradesh collection of application fees and permit fees is more or less similar to the pre-revised fees of our state. ..... is the further case of the petitioner that the service rendered by the authority collecting fees may not be in an exact proportion to the fees collected, but there must be casual relationship between the fees and the service rendered. ..... in the present case, the provisional notification of the draft rules as per section 212 of the act was published in the official gazette by opposite party ..... the present case, since different categories of fees have been enhanced in wide disproportion to the existing fees and there is no proportionate increase in the service rendered to the petitioners, the so-called fees to be collected would form a part of the general revenue of the state. ..... broad and general co-relation between the totality of the fees collected and the totality of the expenses of the service rendered is established, the levy is regarded as fee and not tax. .....