We heard the counsel. Commercial Tax Officer, Perambur Commercial Tax Officer, Perambur No.15 & 16, Malligai avenue, 100 Feet Road, Villivakkam, Chennai – 600 099. 11 & 12 ). We are sure Section 22 was not meant to breed dishonesty nor can it be so operated as to encourage unfair practices. The pay grades were revised after the new start of the 6 th pay commission in the year of 2006. This Court, stated the law at p. 443 (para 10), thus: The above decision was followed by this Court in Maharashtra Tubes Ltd. v. State Industrial & Investment Corpn. 10. Office of the Commercial Tax Officer-S. D. Road. We have come across cases where unfair advantage is sought to be taken of the provisions of section 22 by certain industrial companies — and the wide language employed in the section is providing them a cover. Assistant Commercial Tax Officer. The question was whether the creditor (Panchayat) could recover the amount due to it from out of the property of the Company without the consent of the Board. Heard the learned counsel for the petitioners as well as respondents. Government Organization. But, in the totality of the circumstances, the safeguard is only against the impediment, that is likely to be caused in the implementation of the scheme. Judgement Date: … Any other construction will be unreasonable and unfair and will lead to a state of affairs enabling the sick industrial unit to collect amounts due to the Revenue and withhold it indefinitely and unreasonably. The petitioner-Company assailed the recovery proceedings for the sales tax dues before the High Court. Deputy Commissioner of Income Tax (D.C.I.T) Joint Commissioner of Income Tax (J.C.I.T.) It is not an absolute bar. 160 of 1988 in exercise of its powers under Section 18(4) read with Section 19(3) of the Act after obtaining the consent of the financial institutions concerned, on 19-11-1990. 1895 of 1997, decided on March 12, 1997. 5. The department is headed by a senior IAS officer designated as Commissioner-Cum-Secretary/Principal Secretary, Commercial Taxes.In the exercise of his functions the Commissioner is assisted by Additional Commissioner, Joint Commissioners, Deputy Commissioners, Assistant Commissioners of Commercial Taxes and Commercial Taxes Officers … Deputy Commissioner : Office Address: Ph.No. Party Name: . It is thereafter, the Revenue moved this Court by way of SLP No. However, it seems JavaScript is either disabled or not supported by your browser. (Regulations Nos. Click here to remove this judgment from your profile. Transfer order of Deputy Commissioner: 21/08/2014 14: 2014-15 ja 148: commercial Tax Officer Transfer of CTO for Checkpost: 18/07/2014 15: 2013-14 ja 532: commercial tax officer Transfer of CTO: 18/01/2014 16: 83: Commercial Tax Officer Transfer order of Commercial Tax officer… office: address: phone number: 1: enforcement: c-4 rajya kar bhavan ashram road ahmedabad: 26581386: 2: jagrut: c-4 rajya kar bhavan ashram road ahmedabad Shortly stated, the said sanctioned scheme for rehabilitation of the Company is under implementation. Deputy Commercial Tax Officer And Others v. Corromandal Pharmaceuticals And Others B.P Jeevan Reddy, J. Upload your Photo and signature. Creating a unique profile web page containing interviews, posts, articles, as well as the cases you have appeared in, greatly enhances your digital presence on search engines such Google and Bing, resulting in increased client interest. Our industries are suddenly being asked to compete with foreign companies, many of which being giant multinationals have vast resources at their disposal. sr. no. I am not saying that we have totally embraced, what may be called “Reaganism” or “Thatcherism”. 2. Creating your profile on CaseMine allows you to build your network with fellow lawyers and prospective clients. There shall be no order as to costs. In case of any confusion, feel free to reach out to us.Leave your message here. Email 1. Industrial Companies (Special Provisions) Amendment Act, 1993, Section 17 of the Andhra Pradesh General Sales Tax Act. So candidates who want to get jobs in TSPSC can apply Online on its official site tspsc.gov.in. The National Board of Revenue (NBR) is the apex authority for tax administration in Bangladesh. The tax so collected really belongs to the State. Per M. Veeraiyan (for the Bench): Appeal No. (supplementing)— I agree respectfully with the opinion prepared by my learned Brother K.S Paripoornan, J. Additional Commissioner of Income Tax (+5 years) Tax Assistant is usually promoted to Senior Tax Assistant in 3 years after his joining and can become Excise inspector/PO in next 3-4 years that means in total 6-7 years he can reach up to 4600 GP. It is seen that appeals were preferred from the assessment orders and the appellate authority granted a conditional order of stay to pay the tax assessed in instalments. Appeal No. The cases linked on your profile facilitate Casemine's artificial intelligence engine in recommending you to potential clients who might be interested in availing your services for similar matters. Get 2 points on providing a valid reason for the above We are quite sure that the Government is fully alive to the situation and are equally certain that they must be thinking of necessary modifications in the Act. 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