Court : Orissa
Decided on : Mar-26-1999
Reported in : 87(1999)CLT765; 238ITR989(Orissa)
..... 'processing' and, whether the activities undertaken to make kendu leaves saleable and marketable condition amount to processing, as mentioned in section 20gc of the income-tax act.13. a large number of reported decisions have been cited from the bar. the following cases have been referred to in support of the case ..... that the order passed by opposite party no. 4 in annexure-3 is revisable by virtue of the provision contained in section 264 of the income-tax act and in view of the alternative remedy the writ petition is liable to be dismissed.12. we have heard learned counsel of both sides. ..... other order/direction/declaration/writ as this court may deem proper in the interest of justice . . .' 2. the petitioner is an assessee under the income-tax act and carries on business of trading in petroleum products as well as purchase and sale of processed bidi leaves. the petitioner is a permanent resident of dhenkanal ..... if it is not processing the petitioner is not entitled to obtain the certificate as envisaged under section 206c of the income-tax act. the circulars issued by the central board of direct taxes, dated january 10, 1996 and january 17, 1996, as per annexure-5 series cannot have any overriding effect upon ..... from the purchases made by such traders and, therefore, profits and gains would be computed in accordance with the other provisions of the income-tax act.'8. it is submitted on behalf of the petitioner that section 44ac has since been abolished and the same is not relevant so .....Tag this Judgment!
Court : Orissa
Decided on : Jan-06-1999
Reported in : 2000(119)ELT12(Ori)
..... without jurisdiction under section 34 i.t. act.'these decisions were taken note of by the apex court in whirlpool corporation v. registrar of trade marks, mumbai, 1998 (8) supreme ..... lay down inflexible rules which should be applied with rigidity in every case which comes up before the court.'another constitution bench decision in calcutta discount co. ltd. v. income tax officer, companies distt. i - air 1961 s.c. 372, laid down :'though the writ of prohibition or certiorari will not issue against an executive authority, the ..... was a factor to be taken into consideration in the matter of granting writs. this was followed by another case, namely, k.s. rashid & sons v. the income tax investigation commissioner, air 1954 s.c. 207, which reiterated the above proposition and held that where alternative remedy existed, it would be a sound exercise of discretion to ..... prohibiting an executive authority from acting without jurisdiction. where such action of an executive authority acting without jurisdiction subjects or is likely to subject a person to lengthy proceedings and unnecessary harassment, the high court will issue appropriate orders or directions to prevent such consequences. writ of certiorari and prohibition can issue against income tax officer acting (1) on application .....Tag this Judgment!
Court : Orissa
Decided on : Sep-07-1999
Reported in : 118STC475(Orissa)
..... the finding is one of fact, the fact that it is itself an inference from other basic facts will not alter its character as one of fact. [see commissioner of income-tax (central), calcutta v. daulatram rawatmull : 53itr574(sc) ]. in the instant case, certain factual conclusions arrived at by the tribunal need to be noted. they are as follows :'in this ..... of all the years under appeal are stock transfers made to the consignment agents of outside the state or inter-state sales under section 3(a) of the central sales tax act ?(ii) whether freight charges include sale price in respect of the assessment year 1990-91 ?(iii) whether the learned assistant commissioner of sales ..... , it was observed that the transfer made to the consignment agents were in the nature of inter-state sales within the ambit of section 3(a) of the central act. on such findings tax was levied on the entire amount claimed as stock transfer including estimated freight on such transfer. in first appeal, the assistant commissioner found that the assessee was not ..... is a manufacturer of standard items of explosives. it has got consignment agents throughout the country for marketing its products who have got approved magazines duly licensed under the explosives act and held the explosives in their magazines on behalf of idl as the property of the idl. explosives are transferred in bulk quantity from rourkela to the consignments agents supported .....Tag this Judgment!
Court : Orissa
Decided on : Mar-31-1999
Reported in : AIR1999Ori175; 1999(I)OLR608
..... of endowments that as per the report of the inspector of endowments, the institution has landed property to the extent of ac. 8.86 with annual income of rs. 15,000/- to rs. 18,000/- and the institution in question is a public religious one without having any hereditary trustee. he ..... done by engaging 'pujaka' by the villagers. on 7-4-1998 the villagers filed a representation before the additional assistant commissioner of endowments alleging overt acts committed by the panda family with a further request to hold an inquiry and constitute anon-hereditary trustboard. on receipt of the said representation, the ..... since there is violation of the principle of natural justice, we are not inclined to relegate the petitioners to best alternative remedies available under the act.10. for the reasons aforesaid, the impugned order at annexure-2 cannot be sustained in law which is accordingly granted. the commissioner of endowments ..... any hereditary trustee.8. it is true that the additional assistant commissioner of endowments recommended for appointment of interim trustee under section 7 of the act on the basis that the institution is a public one having no hereditary trustee. the commissioner also in the impugned order has observed that ..... the parties relied on two decisions of the full bench of this court in khetramohan rout v. sri sri rugeswar mahadev (1992) 74 cit 969 and dash parida v. commissioner of consolidation, orissa, 1996 (1) olr 345.6. from the records made available by shri naidu .....Tag this Judgment!
Court : Orissa
Decided on : Nov-12-1999
Reported in : 2001ACJ712; (2000)IIILLJ678Ori; 2000(I)OLR310
..... (6) scc 1 : 1997-i-llj-34; sail rourkela steel plant v. rajesh kisan 1999 (1) olr 326. the expression 'accident' has not been defined in the workmen's compensation act. this expression generally means, some unexpected event happening without design'. as observed, in the decision reported in the general superintendent talcher thermal station v. smt bijuli naik 76(1993 ..... ) cit 699, it can be said that the expression 'accident has been used in the popular and ordinary sense and means 'mishap' or 'untoward event not expected or designed'.5. keeping .....Tag this Judgment!
Court : Orissa
Decided on : Jun-30-1999
Reported in : 1999(II)OLR219
..... the disputed house and specific performance of contract embodied in ext. 1 would cause hardship to the defendant as he would be deprived of his only house and source of income through house rent. it was further found that though the defendant had taken money from the plaintiff on different occasions, the same had not been paid towards consideration for sale ..... that if the agreement is specifically enforced, it would cause hardship to th'e defendant as he will be deprived of his only house which was also a source of income to him. in this context it is also contended that the valuation of the house would have been much more than rs. 20,000/- and this by itself is sufficient ..... , when the agreement was executed. mere inadequacy of consideration cannot be considered to be a ground to deny specific performance of contract. section 20(2)(b) of the specific relief act takes into account only unforeseen hardship to be caused to the party. defendant had nowhere pleaded that some unforeseen hardship would be caused. in the absence of any pleading or ..... contended that the plaintiff had failed to plead and prove his readiness and willingness to perform his part of the contract as contemplated in section 16 of the specific relief act. such a plea was not taken by the defendant in any of the courts below. it is, of course, true that plaintiff in a suit for specific performance of contract .....Tag this Judgment!
Court : Orissa
Decided on : Jun-28-1999
Reported in : 2001ACJ224; 1999(II)OLR214
..... record such permission suo motu.7. i am afraid such nebulous contention of the appellant cannot be accepted keeping in view the provisions contained in section 170 of the act as well as the decisions of the supreme court reported in 1997 (2) tac 1 (sc) and 1998 (2) 'tac 379 (sc). it is, ..... proceed to examine the owner and the insurer upon the claim and shall reduce the substance of the examination to writing.'it is further contended that the act does not specifically contemplates any application by the insurance company seeking permission to contest a case on merit and as soon as the owner is found to ..... award is found to be erroneous. it is further submitted that the permission to-contest a case on merit as contemplated in section 170 of the act is to be granted suo ntotu whenever the tribunal finds that the owner is exparte or there is collusion between the owner and the claimant. in ..... are on the higher side. in other words, the points raised by the insurance company do not come within the scope of section 149 of the act. whatever might have been the position relating to the right of the insurance company to challenge the award on merit in appeal, the position is now ..... however, subsequently the owner did not participate in the trial. the insurance company in its written statement while denying about the accident and the income et cetera, pleaded that the amount claimed was excessive.4. the tribunal found that the accident occurred due to negligence of the truck driver and the annual .....Tag this Judgment!
Court : Orissa
Decided on : Jan-25-1999
Reported in : 1999(I)OLR408
..... 5(2) (a)(ii) which is quoted below: (ii) sales to a registered dealer of goods other than rice and wheat, referred to in section 14 of the central sales tax act, 1956 (74 of 1956), specified in the certificate ofregistration or such dealer as being intended for re-sale, other than that by way of sale referred to in sub-clause ..... of the central sales tax act were held applicable notwithstanding there being no amendment to section 2(g) for determining whether the transaction amounts to sale in the course of inter-state trade or determining the ..... note of the various provisions of bengal finance (sales-tax) act, 1941 (in short, 'bengal finance act') and west bengal sales-tax act, 1954 (in short, 'bengal act') as amended by the west bengal taxation laws (second amendment) act, 1984 (in short, 'bengal amendment act'). a comparison of the relevant provisions would be appropriate.orissa sales tax act. 1947west bengal finance (sales tax) act. 1941definitiondefinitionsection 2 (c)section 2 (c)'dealer' means ..... -section (1) or sub-section (2) even if any of his transactions does not fall within the definition of 'sale' of goods under the central sales tax act inviting attractions of the provisions of levy in that act. that is also the ratio of decision in gannon dunkerley's case : (1993) 88 stc 204 (sc) wherein provisions of sections 3, 4 and 5 .....Tag this Judgment!
Court : Orissa
Decided on : Jun-23-1999
Reported in : 1999(II)OLR159
..... filed cross- objection claiming higher compensation. admittedly, the deceased was working as a junior engineer under the government. the claims tribunal has considered rs. 4,000/- to be the average income. prima facie, of course, the multiplier may appear to be high. however, it cannot be disputed and, in fact., judicial notice can be taken of the fact that the revised ..... be said that the compensation awarded by the claims tribunal is either excessively high or excessively low, so as to warrant interference in an appeal under section 173 of the act. law is now well settled that unless the quantification is grossly high or grossly low, in normal circumstances, an appellate court should not interfere with the quantification.8. for the ..... company was permitted to cross-examine the witnesses. he, therefore, submits that the aforesaid amounts to permission to contest the proceeding on merit, as contemplated in section 170 of the act. from the latter decision of the supreme court 1998 (2) tac 379 (sc), it is apparent that there is no question of any implied permission in such matters and an ..... . and anr.) that unless the insurance company is permitted to contest a proceeding on merit in accordance with the provisions contained in section 170 of the motor vehicles act, 1988 (in short, the 'act'), it has got no right to defend the proceeding by challenging the question of negligence or quantum and appeal at its instance cannot be entertained. in this connection .....Tag this Judgment!
Court : Orissa
Decided on : Aug-31-1999
Reported in : AIR2000Ori1
..... availability of raw materials to the plants of orissa for their survival, general, and employment as well as for augmenting government revenue by way of royalty and sale-tax and also ensuring certain income to the aforesaid two corporations by way of fixed margin without any capital investment by the said corporations. accordingly to the petitioner, this rmp policy was introduced which ..... to 800 per metric tonnes. the ofdc and the tdcc used to get fixed margin of 150 per metric tonnes without any investment. the state also used to collect sales-tax through the two corporations.3. when the position stood thus, the government by the impugned order (anneuxre 8) appointed the ofdc and the tdcc as the agents for eleven forest ..... 1995 after the rmp policy of the government, yet it was not given the privilege because of discrimination and arbitrary act of the government. it is further claimed that as per the provisions of the orissa sal seed (control of trade) act, 1981 and the rules thereof, the markfed did not make any application nor at any time it was the agent .....Tag this Judgment!