Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1957 Orissa Sales Tax Act |
Content Type | Text |
Resource Type | Law Order |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Orissa Sales Tax Act, 1957:s. 16-D - Power of Sales Tax Officer (Vigilance) to recover Sales Tax and impose penalty - Irregularities detected by Investigating Officer of Vigilance Wing during unloading the biscuits from a vehicle - Sales Tax Officer (Vigilance) raised tax and imposed penalty - Held, in view of the delegation of powers by the Commissioner, by Notification dated 14.5.1997 to the Sales Tax Officers area-wise, the Sales Tax Officer appointed to search and seize has been given power u/s 16D also to recover the amount on the spot.ss. 16-D and 12 - Assessment and recovery of tax - Held: word 'assess' in s.16-D has different connotation - It talks about computation - Under s. 16-D where assessee offers to pay tax on spot for release of his goods Sales Tax Officer is required to calculate/compute the tax, on payment whereof he allows the goods to be released - This computation is also assessment - In this context Sales Tax Officer (Vigilence) is empowered to 'assess' and raise tax - However this assessment has nothing to do with regular assessment u/s 12 - Office of Commissioner of Commercial Tax Orissa Notification No. 110008/C.T. dated 14.5.1997. |
Judge | N/A |
Neutral Citation | 2007 INSC 942 |
Petitioner | Sales Tax Officers And Ors. |
Respondent | M/s. Dutta Traders |
SCR | [2007] 10 S.C.R. 114 |
Judgement Date | 2007-09-18 |
Case Number | 7540 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
Sl. | Authority | Responsibilities | Communication Details |
---|---|---|---|
1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |