Court : Orissa
Reported in : [1989]73STC188(Orissa)
..... deposited sales tax and additional sales tax amounting to rs. 6,242.26 by cheque which was received by opposite party no. 4 on 27th march, 1978. after the amendment was brought to the tax schedule by inserting a new entry numbered as 93g, whereby, drugs were made subject to tax in the first point in the series of sales ..... case was remanded for reassessment in the light of some observations was duly noticed. ultimately, however, he took a view which was expressed as follows:.because of change of taxation policy of imposing tax at the first point of sale of medicines from 1st january, 1978, the stock of goods in the hands of the petitioner which was not earlier ..... december, 1977. so there is no doubt that the petitioner is entitled to refund or adjustment of the tax paid under mistake of law as the application for refund complied with the requirements of section 14 of the act and the rules framed thereunder in that regard as found by opposite party no. 3 in the impugned order itself.6. at the .....
Tag this Judgment!Court : Orissa
Reported in : 65(1988)CLT344; [1988]69STC231(Orissa)
..... will not attract the second proviso to section 5(2)(a)(a)(ii) particularly when the rate of tax as provided in item no. 46 of the goods liable for taxation on sale is four per cent for all these categories of goods.6. mr. misra, the learned standing counsel for the department strenuously relies upon the decision of the supreme ..... point and again sales tax at another point. the main argument advanced in this connection was that the amended provision of section 2(ff) of the punjab sales tax act was void as it contravaned sections 14 and 15 of the central sales tax act, 1956, whereunder sales tax was prohibited to be imposed on declared goods at more than one stage, ..... not find any force in the aforesaid contention.5. before examining the several case-laws on the point, it would be profitable to note the scheme of the act. section 5(1) of the orissa sales tax act provides that the tax payable by a dealer under the act shall be levied on his taxable turnover at such rate not exceeding sixteen per .....
Tag this Judgment!Court : Orissa
Reported in : 73(1992)CLT755; 1992(40)ECC244; 1992(61)ELT256(Ori)
..... remain in force till 31st december, 1979. by a subsequent notification dated 30th of october, 1979, issued under the said section 25(1) of the customs act, the central government amended the earlier notification and instead of rs. 1.32 paise per kilogram, rs. 2.37 paise per kg. was substituted. the question arose as to whether ..... the said exemption and the question of application of promissory estoppel against such withdrawal does not arise, particularly when the same is in respect of a matter of taxation and the public interest demands such withdrawal.coming to the full bench decision of the delhi high court in bombay conductors and electricals case, which, in fact, ..... a statutory prohibition. similarly, if the promise in question emanates from an authority who had no power to hold out that promise or the promise is contrary to law, then certainly the principle of promissory estoppel will not apply.8. we shall now notice a few decisions of the different high courts which are relevant in the .....
Tag this Judgment!Court : Orissa
Reported in : AIR1997Ori172; 83(1997)CLT656; 1997(I)OLR497
..... the matters of appointment of officers and servants of the committee and in regard to the punishment pursuant to the disciplinary preceding in violation of section 9 of the act. amended rule 39(2) and rule 45 substituting the controlling and supervisory power of the director in the existing rules with that of the board is also claimed to ..... effect when the declared intention is clearly and unequivocally manifest from the language employed in the particular law or in the context of connected provisions. it is always a questionwhether the legislature has sufficiently expresseditself.if this is the touchstone to find out the retrospectivity of an ..... actions taken by the board under those rules during the period from 3-8-96 till 31-8-97 should be held to be invalid in the eye of law.it has been held by the apex court in the case of sukhram singh v. smt. harbheji. air 1969 sc 1114 that sometimes statutes have a retrospective .....
Tag this Judgment!Court : Orissa
Reported in : [1991]189ITR741(Orissa)
..... in towne v. eigner [1917] 245 us 418 ; 62 l. ed. 372 to what was stated by gwyer j. in central provinces and berar sales of motor spirit and lubricants taxation act, 1938, in re and finally to the observation of the apex court in kedar nath singh v. state of bihar, : air1962sc955 , and it was then stated as follows (at ..... to pay the tax collected at source for a period which shall not be less than three months but which may extend up to seven years and with fine. these amendments will be made effective from 1st june, 1988....' the aforesaid extract from the memorandum clearly brings out the rationale of making a special provision for the traders with whom ..... operators' in the taxman's colloquium, special treatment was necessary to compute profits and gains from the business of trading in the goods mentioned in section 44ac. as the law permits large elbow room from classification in the taxing statute and as it is not possible to plug the loopholes of tax evasion in all the sectors at one time .....
Tag this Judgment!Court : Orissa
Reported in : AIR1958Ori280; [1959]37ITR522(Orissa)
..... clear. it is to enable the tax on the profits of firm which has been discontinued to be got by the income-tax authorities and to prevent the avoidance of taxation by the discontinuance of the firm. the words 'tax, payable' in the section mean 'that is due to be paid', 'tax which the firm of partnership would ..... arrears of tax under section 46(2) read with section 44 of the income-tax act. the certificate officer substituted the present petitioners under section 11 of the bihar and orissa public demands recovery act (act 4 of 1914). section 11 empowers the certificate officer to amend the certificate by addition, omission or substitution of parties. hence the certificate officer was ..... and whether after the dissolution of a firm any assessment of the firm as a firm for income earned by it before the date of the dissolution was possible in law. the learned judge answered both the questions in the negative. on appeal from the judgment of sinha, j., chakravarty, c. j. and dasgupta, j. held that .....
Tag this Judgment!Court : Orissa
Reported in : AIR1985Ori263
..... purpose, of which due notice must have been given. section 131(l)(kk) which came into the statute book by way of amendment in 1954 deals with octroi on goods brought within the limits of a municipality for consumption, use or sale therein. the proviso to ..... (1936) ac 1, may be profitably extracted in this connection :-- 'i confess that i view with disfavour the doctrine that in taxation cases the subject is to be taxed if in accordance with a court's view of what it considers the substance of the transaction, ..... approving the suggestion that the octroi tax might be collected with effect from 15-7-1963, pending coming into force the bye-laws framed in that regard, as would appear from ext.j. mr. misra's main contention is that after the sanction order of ..... octroi under order dt. 11-7-1963 (ext. j) and the said order was in conformity with section 131(1) of the act, prior sanction of the state government having been obtained under ext. c the government order dt. 18th of june, 1963. these rival .....
Tag this Judgment!Court : Orissa
Reported in : [1973]31STC438(Orissa)
..... moved as already indicated.3. liability for taxation is provided under section 4 of the act and under sub-section (1) thereof, as the law stood when the assessment came to be made, every dealer whose gross turnover during the year immediately preceding the date of commencement of the orissa sales tax (amendment) act, 1958, exceeded rs. 10,000 became ..... liable to pay tax under the orissa act. the liability to ..... pay tax has nothing to do with registration or non-registration. duty is cast under section 9 of the act that every dealer who became liable under section 4 to .....
Tag this Judgment!Court : Orissa
Reported in : [1988]70STC2(Orissa)
..... , is to be included in the gross and taxable turnovers ?the assessee filed 0. j. c. no. 1934 of 1980 challenging the vires of the amendment of the act in the orissa act 18 of 1974.3. all the three reference cases and the writ application were heard together and disposed of by this common judgment.4. so far as ..... the decision of the supreme court reported in [1976] 37 stc 423 (district controller of stores, northern railway, jodhpur v. assistant commercial taxation officer) is in favour of the assessee. the decision of the supreme court was, however, considered by a division bench of this court in the decision reported in [1983] ..... the order. accordingly, in view of the decision of the division bench the question referred to by the tribunal is answered against the assessee.5. the question of law on which statement of case was called for by this court relates to the tax liability of the petitioner on the sale of unserviceable materials. it is true that .....
Tag this Judgment!Court : Orissa
Reported in : AIR2007Ori146
..... its own sphere in spite of article 372. the result is that article 278 overrides article 372; that is to say, notwithstanding the fact that a pre-constitution taxation law continues in force under article 372, the union and the state government can enter into an agreement in terms of article 278 in respect of part b states ..... 1-4-1954 and the amendment act had no retrospective effect. in that context, it was held by the apex court that in respect of suits filed before 1-4-1954, the amended provisions will not apply. that case was not concerned with the question of the right of appeal being taken away by any law. it was only about the ..... in : [1964]4scr280 (at paragraph 19, page 215 of the report) the hon'ble court held:19. that apart, even if article 372 continues the pre-constitution laws of taxation, that provision is expressly made subject to the other provisions of the constitution. the expression 'subject to' conveys the idea of a provision yielding place to another provision or .....
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