Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 section 3 amendment of section 7 Court: orissa Page 8 of about 4,867 results (0.117 seconds)

C.D. Kamdar and ors. Vs. State of Orissa, Represented Through the Secr ...

Court : Orissa

Reported in : 1985(I)OLR291; (1985)TaxL.R.2497

..... after called the 'board rules). both the sets of rules came into force on 1. 4. 1976. 3. the validity or legislative competence of the amendment of the act including mohua flower as an intoxicant or the state rules have not been challenged at any time and in these writ applications also they are not challenged. the ..... supra) was considered by the supreme court in a. i. r. 1975 s. c 1121 : (har sankar and ors. etc. v. the deputy excise and taxation commissioner and ors. etc) in para-61 at page-1134 it has been observed that in that case it was expressly conceded on behalf of the state of orissa ..... law empowering the state government to impose restriction on sale, possession and import and export of mohua flower. in order to ensure adequate supply of mohua flower to the 'distilleries, it was felt necessary to impose such restrictions. accordingly, taking into consideration the charactristics and use of mohua flower, it was included as an intoxicant by amending the bihar and orissa excise act .....

Sri Purna Chandra Misra and ors. Vs. the State of Orissa and ors.

Court : Orissa

Reported in : 1993(II)OLR557

..... nature of the subject-matter of legislation and the nature of the donee of power, etc. the court further observed that even in matters relating to taxation laws, it has been consistently held that the legislature can delegate the power to fix rates of tax, provided there are necessary guidelines regarding such fixation on the ..... persons with common economic needs so as to bring about better living, better business and better methods of production and for that purpose to consolidate and amend the law relating to co-operative societies in the state of madras. the court further observed that the objectives are clear and the guidelines are there. there are ..... ors., reported in air 193 6 sc 1323, the court upheld the constitutional validity of section 15(1) of the mines and minerals (regulation and development) act '(67 of 1957), which vested rule-making power in the state. the court accepted the position that determination of constitutionality of statute and interpretation of legislative entry .....

Sri Ramchandra Mardaraj Deo Vs. Commissioner of Income-tax, Bihar and ...

Court : Orissa

Reported in : [1955]28ITR136(Orissa)

..... he came to know that such income derived from the sale of forest trees of spontaneous growth was not agricultural income, and, therefore, was not exempt from taxation. he derived this information from the decision in maharaja of kapurthala v. commissioner of income-tax, u. p. thereupon he reopened the assessment proceedings under section ..... ought to have been charged at a heavier figure, with the result that he may cause considerable embarrassment. presumably considerations of this nature led to the amendment of section 34 in 1939 by which it was provided that 'if in consequence of definite information which has come into his possession, the income-tax officer ..... the conclusion that under section 34 if the indian income-tax act as amended in 1939, the income-tax officer had no power to reopen the assessment proceedings, unless he acted in consequence of 'definite information' which had come into his possession. a mistake of law was not a ground for reopening the assessment. the view of .....

Sri Narayan Prasad Vs. the State of Orissa and ors.

Court : Orissa

Reported in : 1995(II)OLR361

..... out the objects of the act or any other law for the time being in force relating to the excise revenue.9. in exercise of the powers conferred under section 89 of the act, the state government have framed the orissa excise (exclusive privilege) rules, 1970, hereinafter referred to as 'the rule'. these rules were amended by the state government by ..... is in the nature of a penalty and can be realised on a breach being committed. strong reliance is placed on hari shankar and ors. etc. v. deputy excise and taxation commissioner, air 1975 sc 1121 : panna lal v. state of rajasthan, air 1975 sc 2003 and state of haryana v. jage ram and ors., air 1980 sc 2018.11 ..... excise contractor. he had participated in an auction, which was held for the financial year 1967-68. the auction was in terms of punjab liquor licence rules, 1956 as amended by the excise and tax commissioner, haryana. relevant parts of rule 36 are quoted below :' 36(1) subject to such changes as the financial commissioner may make each .....

Sardar Surjit Singh Vs. State of Orissa and ors.

Court : Orissa

Reported in : 87(1999)CLT312; 1999(I)OLR242

..... of the use of any agricultural land by a raiyat for purposes other than agriculture has been made prior to the commencement of the orissa land reforms (amendment) act, 1993, it shall be deemed that the raiyat has surrendered his raiyati-right in respect of that land in favour of the government and, in every ..... is to be seen whether conclusions in mahadev sasmal's case express correct position in law. first question is whether the officer initiating the proceeding acts as accuser or judge. there are several statutes including those relating to land reforms, taxation and service matters where jurisdiction is conferred to determine specified disputes or question. the officer ..... the same person and thereby affecting validity of the proceeding cannot be sustained.4. second question that falls for determination is whether section 8 of the act merely enumerates ground for eviction. a bare reading of the provision makes it clear that it not only enumerates grounds of eviction but also authorities the .....

Bharat Heavy Electricals Ltd. Vs. State of Orissa and ors.

Court : Orissa

Reported in : 1995(I)OLR567

..... contract' contained in clause (u) of section 2 was substituted. after the decision of the supreme court in builders association case (73 stc 370), rajasthan sales tax (amendment) act, 1990 (3/90) was enacted whereby some minor changes were made in the definition of 'sale' contained in clause (o) and the last provision, which was inserted ..... cause notice by the petitioner is premature. it is open to the petitioner assessee to file its show-cause replies by raising all the points permissible under law and it is equally open to the revenue to adjudicate the matter strictly in terms of the decision of the supreme court whether the state legislature cannot ..... taxable turnover as defined in clause (s) and 'turnover' as defined in clause (t)section, 3 provides for incidence of taxation. section 4 provides for exemption from tax of goods specified in the schedule to the act. section 5 provides for fate of tax. section 6 provides for registration of a dealer. section 7relates to submission of returns .....

Ajit Kumar Routray Vs. State of Orissa and ors.

Court : Orissa

..... to the second ground of challenge it is vehemently argued that clause (a) of sub-section (2) of section 29 of the act does no.bring within its sweep e-auction . therefore, without amending the said provision, the state has no power to grant exclusive privilege through eauction. the specific stand of the state is that auction ..... the petitioners. now, it is true, and it is well settled by several decisions of this court including the decision in har shanker v. deputy excise & taxation commissioner that there is no fundamental right in a citizen to carry on trade or business in liquor. the state under its regulatory power has the power to ..... otherwise dealt with by an appropriate order in judicial review proceedings where the court concludes that the decision is such that no authority properly directing 28 itself on the relevant law and acting reasonably could have reached it. (associated provincial picture houses ltd. v. wednesbury corpn. 31, per lord greene, m.r.) .99. two other facets of .....

B.C. Patel and Co. Vs. Sales Tax Officer and anr.

Court : Orissa

Reported in : AIR1955Ori172; 21(1955)CLT339; [1956]7STC221(Orissa)

..... : i now take up the liability for assessment in respect of transactions of sale which took place after the commencement of the constitution. the orissa sales tax act, 1947 was amended by orissa act 24 of 1950 so as to conform to the provisions of article 286 of the constitution. clause (1) of article 286 prohibited a state from taxing a ..... a sale which took place in the course of inter-state trade or commerce. doubtless, by virtue of the proviso to that clause an order by the president may save taxation on such inter-state sales till 31-3-1951. the recent decision of the supreme court reported in --'state of bombay v. limited motors (india) ltd.',air 1953 ..... sc 252 (d) has settled the law regarding the true scope of these two clauses of the article.where a transaction of sale involves interstate elements if the goods are delivered for consumption in a particular state .....

Commissioner of Income-tax Vs. American Consulting Corporation

Court : Orissa

Reported in : 48(1979)CLT478; (1980)14CTR(Ori)193; [1980]123ITR513(Orissa)

..... of the revenue. mr. mohanty has drawn inspiration from the position that parliament found a deficiency in the statutory provision and brought about an amendment with a view to bringing the amount into the net of taxation. in addition to what has been stated by the tribunal, we are of the opinion that this feature goes a long way to ..... meet the tax liability was in the nature of a benefit or perquisite contemplated in clause (iv) of section 28 of the act, introduced by section 7 of the finance act of 1964, and for the period prior to the amendment the benefit or perquisite was not liable to be charged to tax under the head ' profits and gains of business '. ..... first conclusion of the appellate tribunal is concerned, we find that there has been a change in the law in the assessment years under consideration in these appeals before us. by act no. 5 of 1964, section 28(iv) of the income-tax act, 1961, was introduced with effect from april 1, 1964. this section states that the value of any .....

Commissioner of Sales Tax Vs. Bhima Palo

Court : Orissa

Reported in : [1961]12STC785(Orissa)

..... recovery amount to an abuse of the process of law?(3) in the facts and circumstances of the case was not the tribunal justified in taking the declaration ex. a into consideration under clause (c) of sub-rule (1) of rule 61 of the orissa sales tax rules, 1947, as amended after the amendment act xx of 1957?2. the relevent facts are as ..... since tax has been realised from the said purchasing dealer, the levy of tax on the sales made by the opposite party to the said registered dealer amounts to double taxation, and therefore, cannot be sustained. at the time of hearing, the opposite party filed a memorandum and a document purporting to be a declaration under rule 27(2) signed ..... follows : the opposite party is a dealer in betel leaves; he was assessed on a gross turnover of rs. 20,704 and a taxable turnover of rs. 5,400 under section 12(5) of the orissa sales tax act for the quarter ending 31st .....