Court : Orissa
Reported in : 2009(II)OLR89
..... behalf in each case by the state government, or allow the same to be made.this court in bahadajhola regulated market committee's (supra) held that once notification is published under section 4(1) of the act, the grama panchayata which was the authority against whom writ was sought for in that case, had the statutory liability to discontinue the market run by it.thus, only after notification is made under section ..... council (for short, 'the nac') in the year 1973, the said nac vide its notice dated 19.1.1973 under sections 297 and 298 of the orissa municipal act, 1950 (hereinafter called, 'the om act') called upon the petitioners to file an application for obtaining licence for running the said hat. ..... use of marketing both notified agricultural produces or also other types of commodities the liability to transfer to arise.in the instant case, no notification under sub-section (1) of section 4 of the act, 1956 was published in the gazette/newspapers in respect of the entire revenue subdivision of jagatsinghpur, which covers village chatra and in absence of any such notification the provisions of section 4(3) is not attracted. ..... remember always.in state of west bengal v. ..... notification of intention of exercising control over purchase and sale of agricultural produce (1) the state government may by notification declare its intention of regulating the purchase and sale of such agricultural produce and in such ..... to sell stationary articles, clothing, ornaments, iron goods, fertilizers, etc. .....
Tag this Judgment!Court : Orissa
Reported in : 1989CriLJ648
..... state of west bengal : 1969crilj654 the supreme court observed as follows:.under section 537 the conviction and sentence are not reversible on account of any error, omission or irregularity in any proceedings during the trial unless ..... state of west bengal : 1972crilj1309 , the supreme court held that as the standards have been fixed with great care as per the statutory provisions, any person who dealt in articles of food not conforming to the ..... the petitioner next contended that as the petitioner was tried for an offence under sub-section (1) of section 16, in view of the provisions of section 16a of the act, he should have been tried in a summary way and as the petitioner was tried by adopting warrant procedure, the trial is vitiated. ..... 1731 of the supreme court (supra), what is mandatory is that the public analyst's report must be sent to the accused at the earliest opportunity, so as to facilitate the exercise of the statutory right under section 13(2) in good and sufficient time before the prosecution commences leading evidence. ..... is to forward the report at the earliest opportunity, so as to facilitate the exercise of the statutory right under section 13(2) in good and sufficient time before the prosecution commences leading evidence. ..... public analyst's report sent to the accused sufficiently early to enable him to properly defend himself by giving him an opportunity at the outset to apply to the court to send one of the samples to the central good laboratory for analysis. .....
Tag this Judgment!Court : Orissa
Reported in : 2008(I)OLR559; (2008)15VST186(Orissa)
..... supreme court held:every prudent bona fide transporter is expected to know the particulars of consignor of goods for transportation and of the consignee to whom the goods have to be delivered in west bengal. ..... the commissioner has reason to suspect that any transporter, bailee or the owner or lessee of a warehouse is attempting to contravene the provisions of sub-section (1) or to evade payment of any tax due from him under this act, he may, for reasons to be recorded in writing, seize such accounts, registers or documents of the transporter, bailee or, as the case may be, the owner or lessee of the warehouse, as may be necessary, granting ..... transporter, bailee, owner or lessee of the warehouse or the person-in-charge of such goods and records, as the case may be.explanation-i: for the purpose of this section-(i) 'transporter' means the owner or any person having possession or control of a goods vehicle, who transports on account of any other person for hire or on his own account, any goods from one place to another, and includes any persons whose name is entered in ..... the permit issued under the motor vehicles act, 1988 as the holder thereof, the driver or any other person in-charge of such vehicle .....
Tag this Judgment!Court : Orissa
Reported in : [1978]41STC17(Orissa)
..... is no express provision to assess escaped turnover, the revisional authority may be held to have that power to assess escaped turnover; but where the statute provides specific provision like section 12(8) of the act and rule 23 of the rules enabling the sales tax officer to assess the escaped turnover after following a special procedure, the revisional jurisdiction under rule 80 of the rules cannot be construed to ..... thereof a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 17 and may proceed to assess or reassess such income and the provisions of this act shall, so far as may be, apply accordingly as if the notice were a notice issued under that sub-section:provided that the tax shall be charged at the rate at which it would have been charged ..... west bengal [ ..... turnover is made of sales made by the dealer as specified in clauses (a)(i) and (ii) of that section, while the proviso operates in adding to the taxable turnover price of goods purchased by a dealer for resale in orissa, but utilised in breach of the purposes specified in his certificate of registration. ..... assessee to agricultural income-tax under sections 34 and 35 of the kerala agricultural income-tax act, 1950. ..... the controlling expressions like 'for the purpose of satisfying himself as to the legality or propriety of the order passed' or 'regularity of the proceeding', which are susceptible of being construed as restricting the revisional power to .....
Tag this Judgment!Court : Orissa
Reported in : 2008(1)OLR443; (2008)15VST296(Orissa)
..... so collected into the government treasury:provided that the tax so payable by a manufacturer under this sub-section during a year shall be reduced by the amount of tax paid under this act on the raw materials which directly go into the composition of the finished products during that year in the prescribed manner.provided further that where a buying dealer, under the rules providing for ..... trade, commerce and intercourse among states-notwithstanding anything in article 301 or article 303, the legislature of a state may by law-(a) impose on goods imported from other states [or the union territories] any tax to which similar goods manufactured or produced in that state are subject, so, however, as not to discriminate between goods so imported and goods so manufactured or produced; and(b) impose such reasonable restriction on the freedom of trade, commerce or intercourse with or within that state as ..... rules for carrying out the purposes of the bill after enactment.the bill further seeks for abolition of octroi duty levied and collected under the orissa municipal act, 1950 by repealing clause (kk) of sub-section (1) of section 131 thereof.this bill seeks to achieve the above objective.12. ..... highways including national highways, lighting, traffic control, amenities for passengers and halting places for buses and trucks were held to be compensatory in international ..... if the impugned law seeks to control the conditions under which an activity like trade is to ..... levy is the controlling factor. .....
Tag this Judgment!Court : Orissa
Reported in : 105(2008)CLT442; (2008)15VST587(Orissa)
..... the hon'ble supreme court in the case of member, board of revenue, west bengal v. m/s. ..... 5(f) and (g) are concerned, the petitioner claims that the same are required for protection and control of boiler, turbines and generator during operation for generating power operation of the switchyard to transmit power from the generating station to load centers of grid substations and for operation of the power house plant. ..... pipes, street light fittings which are required for the purpose of construction of power house and control room required for operation and maintenance of the thermal power plant, to such an extent the claim of the petitioner is wholly justified as these items pass the scrutiny of the functional test as laid down by the apex ..... , contended that the petitioner-company having been formed/constituted for the purpose of establishing, operating and maintaining the thermal power plant for generation and distribution of electricity is entitled under section 8(3)(b) of the cst act, for registration of goods of the class or classes required for use in the generation or distribution of electricity. ..... , 400 kv switchyard of boiler, turbines andcontrol board excluding line protection generator during220 mw and 132 kv control and relay operation for generatingpanels, marshalling kiosks for 132 kv, power operation of the220 mw & 400 kv bus protection, diesel switchyard to transmitgenerator set, switchyard equipment= power from thegenerator bay bus coupler bay, bus transfer .....
Tag this Judgment!Court : Orissa
Reported in : 105(2008)CLT661
..... the result, we uphold the validity of the notification dated 17th/18th july, 2002 declaring the entire state of orissa as air pollution control area under section 19 of the act, 1981 and refuse the prayer of the petitioners to issue direction to the state government to adapt the siting criteria followed in the ..... by the said amendment, rule 3a has been inserted in to the rules as under:3a(1) every notification under sub-section (1) of section 19, declaring any area within the state as air pollution control area, shall specify:(i) the boundaries of the area, if the area is not a whole district or the whole state;(ii) the date on which such declaration shall come into force: provided that no ..... however, for a long time no action was taken and ultimately inspection of the units were being started by the state pollution control board, orissa and in the result in some cases notice to show cause as to why the unit should not be closed down for not following the siting criteria was issued and ..... of section 21 a person operating any industrial plant in any air pollution control area immediately before the commencement of section 9 of the air (prevention and control of pollution) amendment act, 1987, for which no consent was necessary prior to such commencement, has been allowed to continue for a period of three months from such commencement or till disposal of the application before the pollution control board if the same has been made within three months. ..... chhatisgarh and west bengal. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1999Ori15
..... 1994, has also requested the principal chief conservator of forests, wildlife to accord necessary permission for completion of the construction of two bridges over khola and karriasi under the provisions of wildlife act, 1972 since construction of khola bridge has been complete since october, 1994 and is near the finishing stage and the work of patshala bridge has also been completed but has been held ..... state of west bengal, air 1987 sc ..... union of india, air 1987 sc 965, when science and technology are increasingly employed in producing goods and services calculated to improve the quality of life, there is certain element of hazard or risk inherent in the very use of science and technology and it is not possible to totally ..... to protect and improve the environment and to control or prevent any act or omission polluting or likely to pollute the ..... 1997) in exercise of powers conferred by clause (b) of sub-section (1) of section 26a of the wildlife (protection) act, 1972, the area indicated in the schedules 'a' and 'b' have been declared as a sanctuary known as 'gahiramatha ( ..... article 48a in part iv (directive principles) of the constitution of india, 1950 brought by the constitution (42nd amendment) act, 1976, enjoins that 'translate shall endeavour to protect and improve the environment and to safeguard the forests ..... life would continue to be mere animal existence and that would be against the very concept of article 21 of the constitution of india, 1950 (in short, 'the constitution'). .....
Tag this Judgment!Court : Orissa
Reported in : AIR1974Ori52
..... revoke a licence in any of the following cases, namely; (a) where the licensee in the opinion of the provincial government makes wilful and unreasonably prolonged default in doing anything required of him by or under this act; lord uthwatt speaking for the board ob-served thus : 'their lordships are unable to see that there is anything in the language of the sub-section or in the subject-matter to which it relates upon which ..... this was exactly what the governor of west bengal did when he dismissed the ministry of ..... ; he did not do so in collusion with the state and central leadership of congress (r): the governor's report is actuated with mala fides and the proclamation is to be declared a nullity as the president acting under the advice of the centralcabinet issued the same; the advice given , by the central cabinet to the president by which he was bound is the outcome of mala fides. ..... as it does, a majority in the legislature concentrates in itself the virtual control of both legislative and executive functions: and as the ministers constituting the cabinet are presumably agreed on fundamentals and act on the principle of collective responsibility, the most important questions of policy are ..... emergency, make and promulgate ordinances for the peace and good government of british india or any dart thereof xx xx'section 72 of the government of india act, 1919 and section 72 of the government of india act, 1935 are almost similar. ..... ceases, x x x' in air 1950 fc 59 (lakhi naravan das .....
Tag this Judgment!Court : Orissa
Reported in : 99(2005)CLT150; (2005)IILLJ753Ori; 2005(I)OLR205
..... the commissioner of income tax, west bengal, air 1979 sc 607 and submitted that 'salary' and 'wages' connote one and the same thing, namely, remuneration or payment for work done or services rendered, but while the ..... he submitted that perhaps the only restriction on the obligation of the employer to pay wages and salary in cash is the provision in section 40a of the income tax act, 1961 that any expenses incurred by the assessee for a sum exceeding twenty thousand rupees will not be allowed as a deduction to the full extent unless such an expenditure is made by a crossed cheque drawn on ..... the inspector appointed under the said section may make such examination and inquiry as he thinks fit in order to ascertain whether the provisions of the said act or the rules made thereunder are being observed and since this alternative statutory remedy is available to the petitioner, the high court in exercise of its jurisdiction under ..... of the food corporation of india, headquarters, new delhi with the approval of the managing director of the corporation has been communicated that to maintain good and peaceful industrial relation payment of wages for the month of march, april and may, 2004 shall be made in cash upto rs. ..... be recognised and would be controlled if social justice and industrial peace ..... , delhi, air 1950 sc 188, observed :'it is, however, necessary to add that the general question about the employer's right to manage his own affairs in the best way he chooses cannot be answered in the .....
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