Court : Orissa
Reported in : 108(2009)CLT809; 2009(II)OLR748
..... this entry under went an amendment by the orissa value added tax amendment act, 2005 (orissa act 11 of 2005 notified in the official gazette on 9th september, 2005) and by virtue of said amendment the item of edible oil is thereafter mentioned at serial no. ..... 343-07 in exercise of the powers conferred by section 102a of the orissa value added tax act, 2004 whereby other amendments were carried out to part-ii of schedule b, whereby the impugned 'explanation' to the entry at serial no. ..... 15482 of 2007, the petitioner has challenged the validity of the notification dated 31.5.2007 by which amendment of entry serial no. ..... 974 dated 31.5.2007 incorporating an explanation to the schedule-b, part-ii of the ovat act, 2004 to the following effect:explanation:- for the purpose of this entry 'vegetable oil' shall not be construed to include and shall always be deemed not to have included coconut oil.4. ..... further amendment was made vide notification dated 31.5.2007 vide sro no. ..... kar submits that the explanation introduced by the impugned notification dated 31.5.2007 as noted herein above being merely clarificatory in nature, even though such amendment was not given retrospective effect, yet, the same can be a useful aid in construing the earlier provision.10. ..... 343/07 dated 31.5.2007 published in the orissa gazette extraordinary in its issue no. ..... 15482 of 2007 is concerned, mr. .....
Tag this Judgment!Court : Orissa
Reported in : 2009(I)OLR775; (2009)25VST414(Orissa)
..... however, at the time of hearing learned counsel for the petitioner has confined his argument only to the relief to quash the order dated 23.12.2008 (annexure-3) by which the deputy commissioner of sales tax, cuttack-1 range, cuttack (for short 'dcst') summarily rejected the appeal memo as well as the stay petition filed by the petitioner under section 77(4) of the orissa value added tax, 2004 (for short 'ovat act') on the grounds that the said order is arbitrary and not maintainable in law.2. ..... :the provisions of the orissa value added tax act, 2004 and the rules made thereunder shall mutatis mutandis apply in respect of all procedural and other matters incidental to the carrying out of the purpose of the act for which no provision is made in these rules or in the central sales tax (registration and turnover) rules, 1957.6. ..... application of the orissa value added tax act, 2004, and the rules made thereunder, to certain matters. ..... 20% of the tax and interest demanded for the period 01.04.2005 to 31.07.2007 the petitioner appeared before dcst and submitted that the appeal was preferred against the order of assessment passed under rule 12(4) of cst(o) rules and, therefore, the petitioner was not liable to pay 20% of the tax and the interest in dispute as provided under sub-section (4) of section 77 of the ovat act. ..... the necessary amendment to this effect has been brought to rule 22 of the cst (o) rules vide notification no. .....
Tag this Judgment!Court : Orissa
Reported in : 106(2008)CLT493
..... pu/185/06-07 (vide annexure-1 to the present writ application) dismissing the petitioner's revision application and affirming the order passed by the sales tax officer, levying tax and penalty on the petitioner under section 74(5) of the orissa value added tax (ovat) act, 2004 amounting to rs. ..... , therefore, did not charge the same and after collecting entry tax on the goods, permitted the vehicle to enter the state of orissa.however, after the vehicle moved within state of orissa towards its final destination on 3.1.2007, the sales tax authorities at dadhimachhagadia check gate, bajpur detained the vehicle and kept the same stationary for a period of three days, and in order to justify their otherwise illegal conduct of withholding the vehicle of the petitioner, passed an order dated 6.1.2007 holding the petitioner to be an 'unregistered dealer' and ..... harihar prasad debuka 73 stc 353, as well as in the case of tripura goods transport association and anr. v. .....
Tag this Judgment!Court : Orissa
Reported in : (2008)18VST405(Orissa)
..... has been filed challenging the order of assessment dated july 3, 2008 passed by the assessing authority (sales tax officer, cuttack-ii circle, cuttack) under the provisions of the orissa value added tax act, 2004 (hereinafter called 'the ovat act') and orissa value added tax rules, 2005 (hereinafter called 'the rules, 2005')2. ..... been given a statutory recognition by enactments like section 21 of the code of civil procedure.the validity of a decree can be challenged in execution proceedings only on the ground that the court which passed the decree was lacking in inherent jurisdiction in the sense that it could not have seizin of the case because the subject-matter was wholly foreign to its jurisdiction or that the defendant was dead at the time the suit had been instituted or decree passed, or some such other ..... the reasons best known to the assessee-petitioner, neither he considered it proper to challenge the notice dated june 16, 2007 nor he filed any objection under rule 49(3) of the rules, 2005 before the authority ..... , the said assessing authority passed the order impugned dated july 3, 2007 on the basis of audit report and held that the assessee was liable to tax and penalty together to the tune ..... the petitioner was served with the notice dated june 16, 2007 (annexure 1) to appear for hearing for the purpose of assessment on the ..... the admitted facts of the case remain that notice dated june 16, 2007 was served upon the ..... allowed and the order of assessment dated june 16, 2007 is set .....
Tag this Judgment!Court : Orissa
Reported in : 109(2010)CLT276
..... now known as gupta power infrastructure limited) a company registered under the companies act, 1956 is the petitioner in the present writ petition in which it has made prayer seeking quashing of the order dated 9.3.2009 (annexure-8) passed by the assistant commissioner of commercial taxes, bhubaneswar range, bhubaneswar under section 57(3) of the orissa value added tax act, 2004( hereinafter referred to as 'ovat act, 2004'), rejecting the refund application of the petitioner dated 29.4.2009 & further seeking a direction to the assistant commissioner of sales tax puri range, bhubaneswar to refund rs. ..... this score itself we are of the view that the contentions raised by the revenue in the counter affidavit itself are wholly baseless.16.1 even though we are of the view that the additional reasons stated in the counter affidavit can't but rest on the reasons cited in annexure-8, even then, we are of the view that the claim made by the learned counsel for the revenue that the excess input tax credit for 2005-2006 had been adjusted during the assessment year 2006-2007 is also wholly baseless. ..... learned counsel for the petitioner therefore submitted that the excess input tax credit for the year 2005-2006, refund of which was rejected vide impugned order under annexure-8, yet the self-same officer has allowed the refund of excess unadjusted input tax credit for the subsequent year 2006-2007 & hence, there can be no justifiable ground for denying refund to the petitioner for an earlier .....
Tag this Judgment!Court : Orissa
Reported in : AIR1953Ori185
..... the legislature when passing the agricultural income-tax amendment act of 1950, intended that the tax should be utilised as a means of substantial reduction of compensation in the estates abolition scheme and notwithstanding that the additional tax secured by the amending act of 1950 was likely to become comparatively small after the abolition scheme comes into operation, the primary purpose of the act constitutionally considered, must be taken to be the raising of the substantially additional sums by way of agricultural income-tax, for the purpose of general revenues until the estates ..... the soil, become the property of the owner of the soil; and if we think it should be laid down as a general rule that, if he who makes the improvement is not a mere trespasser, but is in possession under any bona fide title or claim of title, he is entitled either to remove the materials, restoring the land to the state in which it was, before the improvement was made or to obtain compensation for the value of the buildings if it is allowed to remain for the benefit of the owner of the soil the option of taking the buildings or allowing the removal of the material, remaining with the owner of the ..... 5 of 1946 (orissa preservation of private forests ordinance) and orissa act 1 of 1948 (the orissa communal forests and private lands (prohibition of ..... of the constitution, which has been added by a later amendment of the constitution, enumerates the various enactments passed by some of the states .....
Tag this Judgment!Court : Orissa
Reported in : 107(2009)CLT107; (2009)21VST280(Orissa)
..... the said firm is registered with the assessing officer under the orissa value added tax act, 2004 (hereinafter referred to as 'the ovat act') with tin no. ..... after considering the dealer's explanation, if he comes to a conclusion that the dealer is indulged in clandestine business activities, he rejects books of account of the dealer and determines the tax liability of the dealer at a figure higher than the figure admitted by the dealer in his return.in the instant case, audit visit was conducted on 24.2.2008 in the business premises of the petitioner-assessee. ..... shaduli yusuff (1977) 39 stc 478 held as under-the tax proceedings are no doubt quasi-judicial proceedings and the sales tax authorities are not bound strictly by the rules of evidence, nevertheless the authorities must base their order on materials which are known to the assessee and after he is given a chance to rebut the same.similarly the hon'ble apex court in c. ..... however, on 24.03.2008 the petitioner produced the books of account only for the year 2007-08 before the cto(v) and on that date the seized materials were confronted to him and statement was recorded from the petitioner. ..... thereafter, the managing partner appeared before the cto(v) on 24.03.2008 and produced the books of account for the year 2007-08. ..... in the meanwhile, on 18.7.2007, the petitioner asked for certified copies of the statements and seized documents mentioned in annexure-1. .....
Tag this Judgment!Court : Orissa
Reported in : (2009)23VST476(Orissa)
..... relying on section 31 (d) of the orissa value added tax act, 2004 and rule 30(1) (c) of the orissa value added tax rules, 2005, he submitted that cancellation of registration certificate is possible only when the proprietor dies leaving no successor and not otherwise. ..... after the death of the proprietor dewaram agarwal, his legal heirs cannot call themselves to be the proprietor of the firm and no one can use the registration certificate of the late proprietor for continuation of the business and if any legal heir wants to continue the business, he may do so after getting a fresh certificate of registration from the competent authority and in no case the certificate of registration of the late proprietor can be amended. ..... 612 dated february 2, 2008 in the financial year 2007-08 and dated may 26, 2008 in the financial year 2008-09 issued by the sales tax officer, kantabanji (hereinafter referred to as, 'the sto'). ..... when the death of dewaram agarwal came to the knowledge of the registering authority the latter passed an order under annexure 11 cancelling the vat registration certificate with effect from october 26, 2007. ..... the said dewaram agarwal expired on october 26, 2007 and accordingly the tin number granted to dewaram agarwal ceased and/or became inoperative from that date. ..... in reply, the acct intimated that one dewaram agarwal who had a valid vat clearance certificate, had died on october 26, 2007. ..... , who died on october 26, 2007. .....
Tag this Judgment!Court : Orissa
Reported in : (2010)27VST387(Orissa)
..... the petitioner, who is a registered dealer under the orissa value added tax act, 2004 and has been granted a tin number, challenged the order of assessment dated april 21, 2007 passed by the sales tax officer, bhanjanagar circle, bhanjanagar, ward a, opposite ..... 2, under the orissa value added tax act, 2004 vide annexure 2 on the following grounds:that the provisions of section 2(4) of the ovat act defining the expression 'assessing authority' being relevant the same are reproduced ..... most relevant to take note of rule 34(12)(b) of the orissa value added tax rules, 2005 which is reproduced as under:(12) for the purpose of this rule, the assessing authority shall mean:(a) ... ..... (b) the assessing authority of the range in respect of dealers who have been granted registration under sub-rule (1) of rule 18 and assigned with tin under sub-rule (1) of rule 19.a cumulative reading of the aforesaid provisions therefore speaks in no uncertain term that the assessment in respect of the present petitioner can only be done by the assessing authority of the range as per rule 34(12)(b) of the ovat rules and not by the sales tax officer, cuttack ii circle, sriram nagar, badambadi, cuttack ..... we are satisfied on a scrutiny of the impugned order of assessment under annexure 2, that since it has been passed by the sales tax officer and not by the assessing authority of the range, the order of assessment cannot withstand judicial scrutiny and is held to be without jurisdiction not being in conformity .....
Tag this Judgment!Court : Orissa
Reported in : 2008(1)OLR443; (2008)15VST296(Orissa)
..... charges, sales tax, value added tax or, as the case may be, turnover tax, transport charges, freight charges and all other charges incidental to the purchase of such goods.provided that where purchase value of any scheduled goods is not ascertainable on account of non-availability of non-production of the original invoice or bill or when the invoice or bill produced is proved to be false or if the scheduled goods are acquired or obtained otherwise than by way of purchase, then the purchase value shall be the value or the price at which the scheduled goods ..... or intercourse with or within that state as may be required in the public interest:provided that no bill or amendment for the purpose of clause (b) shall be introduced or moved in the legislature of a state without the previous sanction of the president.in jindal (2) case it has been held by constitution bench that article 301 is not only an authorization to enact laws for the protection and encouragement of trade and commerce amongst the states but by its own force creates an area of trade free ..... and repayment position of nabard during last five years, provision of funds from the year 2000-2001 to 2006-2007 for development of industries under the industries department, compensation given for infrastructure development basing on collection of entry tax during the years 1998-1999 to 2006-2007, budget provision for different works of border check gates during the years 1999-2000, 2000-2001, 2001-2002, 2002-2003, 2003-2004, 2004 .....
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