The said sanctioned scheme was brought into force with immediate effect. Then Click on Apply online Link/Online Registration Link. Check the application form before submitting it. IRS Officer Pay grade; At present, the pay grades of the IRS officers deputed in different departments of Income Tax, Customs and Excise are given as per the recommendations of the existing 6 th pay commission. The scheme was sanctioned on 19-11-1990. The draft scheme shall be published in brief in daily newspapers, inviting suggestions and objections. Assistant Registrar (Co-operative Sub-Service) 7. The Sales-tax authorities attempted to recover the arrears of tax from the respondent as the purchaser of the business. of Maharashtra Ltd. The High Court considered the rival pleas in the light of the relevant statutory provisions, a few decisions of this Court and of other High Courts, and held that there is no warrant to import the limitation as contended by the Revenue in applying Section 22 of the Act and that no coercive steps for the purpose of recovery of tax dues including action under Section 17 of the Andhra Pradesh General Sales Tax Act can be taken by the Revenue without obtaining the consent of BIFR. So candidates who want to get jobs in TSPSC can apply Online on its official site tspsc.gov.in. Get 2 points on providing a valid reason for the above (supplementing)— I agree respectfully with the opinion prepared by my learned Brother K.S Paripoornan, J. The Online Application will be available from 1st Week of February 2019 … Age Relaxations will be provided for SC/ST/BC/PWD and Other Reserved Contenders. 1 of 1986); the Preamble to the Act states as follows: Sections 3(b), 3(i) and 3(o) may also be read: Chapter III of the Act deals with “References, inquiries and schemes”. NAME OF THE POST : No. Even then, there was default. It is also admitted before us that the sales tax arrears for which proceedings were initiated by the Revenue are for the Assessment Years 1992-93 and 1993-94. It was argued that apparently the embargo or bar envisaged by Section 22 of the Act is of wide import and covers a long period. of Maharashtra Ltd, Raheja Universal Limited v. Nrc Limited And Others. Additional Commissioner of Income Tax (A.D.C.I.T.) Junior Employment Officer (Employment Sub-Service) 6. DEPUTY COMMERCIAL TAX OFFICER & ORS vs CORROMANDAL PHARMACEUTICALS & ORS. In other words, the scheme is implemented or given effect to, by affording financial assistance by way of loans, advances or guarantees or reliefs or concessions or sacrifices by Government, banks, public financial institutions and other authorities. 2. According to the Revenue, the section should be reasonably construed and understood or read down in the above light. For the purpose of resolving the controversy raised in this case, it will be useful to quote Sections 22(1) and 22(5) of the Act as also Board of Industrial and Financial Reconstruction Regulations, 1987, Regulations Nos. Candidates, log on to the Official website tspsc.gov.in. We considered the rival pleas urged before us. Here we will let you about the Indian Revenue Service Rank Wise Income of-After completing the training, Indian Revenue Service officer is posted as Assistant Commissioner of Income Tax where they get pay scale of Rs. The said company manufactures and markets bulk drugs and formulations. Commissioner of Commercial Taxes Department, C.T Complex, Nampally, Hyderabad-500 001. The grade pay is given to the IRS officers in addition to … 1 of 1986) by the Board for Industrial and Financial Reconstruction (shortly called “BIFR”). What is contemplated by Section 22(1) of the Act is only a previous consent of the Board for the proceedings to be initiated against a sick company. According to the Revenue, the arrears of the sales tax in question relate to the period after the sanctioned scheme was brought under implementation and that the legal embargo/bar under Section 22 of the Act is inapplicable since Section 22 of the Act can apply only in respect of the sales tax dues included in the “sanctioned scheme”. 10474 of 1996 and has come in appeal. Since 1991-92, we are launched upon, what is being called, liberalisation of our economy. Fill the Application form with the required details. Paripoornan, J. This paved the way for promotion for Mr. Senthil Kumar & Mr. Sathish Kumar ( Sl. Where the Board is satisfied that a company has become a sick industrial company, it could give a reasonable time to the company to make its net worth positive [Section 17(2)]. We have given up the policy of protecting our industries against foreign competition on the ground that it has given rise to an inefficient and outdated industrial system in our country. Rank wise salary of IRS Officer. Promotion and career are the two important thing for the job profile. The situation which has arisen in this case seems to be rather exceptional. If that be so, only the liability or amounts covered by the scheme will be taken in, by Section 22 of the Act. These measures are detailed out in Section 18. The pay scale for Range officer is Rs.9300/- to Rs.34800/- under the grade pay of Rs 4800. The pay grades were revised after the new start of the 6 th pay commission in the year of 2006. Deputy Adam Gibson succumbed to his injuries. Section 16 authorises the Board to make such inquiries as it may deem fit for determining whether any industrial company has become a sick industrial company. Shortly stated, the said sanctioned scheme for rehabilitation of the Company is under implementation. The BIFR sanctioned a scheme for the rehabilitation of the petitioner in Case No. The pay scale for Range officer is Rs.9300/- to Rs.34800/- under the grade pay of Rs 4800. The operating agency has to prepare a scheme as per the order specified by the Board. At the conclusion of the inquiry, after notice and opportunity afforded to various persons including the creditors, the BIFR is to prepare a scheme which shall come into force on such date as it may specify in that behalf. Citation. Please Refer Official Notification for these Details. 01/2021 , dated 01.01.2021 Placing services of Shri Vishal Pal Singh, IRS (C&CE:2006) at the disposal of Ministry of Power as Deputy Secretary on deputation basis -reg. It is also a well-known fact that the proceedings before the Board of Industrial and Financial Reconstruction take a long time to conclude and all the while the protective umbrella of Section 22 is held over the company which has reported sick. Joint Commissioner (+4 years) 7. 56. Q. (Regulations Nos. The Board may specify the various measures to be considered by the operating agency. Q. 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. Looking at the provisions of the Sick Industrial Companies (Special Provisions) Act, 1985 (the Act), I was wondering how out of tune the Act has become with the economic policies being pursued now in this country. Log on with Your Registration ID and password. * Enter a valid Journal (must Later, the Deputy Commercial Tax Officer passed the final order of assessment relating to the year 1955-56 holding that the hire-purchase transactions were subject to sales tax and overruled the objection that the transactions were only a system of financing and not sales. ST/525/2006 is by the department against the order of the Commissioner No. The Assistant Commissioner of Income Tax (A.C.I.T.) We set aside the judgment of the High Court and allow this appeal. The counsel submitted that when the scheme was sanctioned on 19-11-1990, there was no assessment for the sales tax for the years 1992-93 and 1993-94. They will not apply to a situation as has arisen in this case. Name/Home District DOB First Joining / Mode Present Post Date of Present Posting Mobile; 1 Vahid Ali Sikar: 02.02.1961 Deputy Tahasildar (Revenue Sub-Service) 4. Gazetted officers are appointed from Indian Revenue Service (Income Tax) of Union Public Service Commission while non-gazetted officers are recruited by Staff Selection Commission 5,400. We are, therefore, of the opinion that Section 22(1) should be read down or understood as contended by the Revenue. Office of the Commercial Taxofficer. The petitioner (assessee) itself could have collected sales tax for the said years only after the scheme was sanctioned. 6. The posts under UPPSC PCS includes Deputy Superintendent of Police, Deputy Collector, Superintendent Jail, Accounts Officer, Panchayat Raj Officer, District Administrative Officer, Excise Inspector, etc. Hierarchy: The Directorate of Commercial Taxes, West Bengal is headed by the Commissioner of Commercial Taxes. It is thereafter, the Revenue moved this Court by way of SLP No. Moti Bunglow Compound, M.G Road, Near Gandhi Hall, Indore, Madhya Pradesh Upload your Photo and signature. Respondents 1 to 4 in Writ Petition No. Deputy Commercial Tax Officer And Others v. Corromandal Pharmaceuticals And Others B.P Jeevan Reddy, J. The K-9 Officer, Riley, died at the scene and had been with the agency for three years. Section 15 thereof authorises the Board of Directors of the Company to make a reference to the Board (BIFR) for determination of the measures which shall be adopted with respect to the company. The BIFR is directed to make appropriate inquiry as provided in Sections 16 and 17 of the Act. In case of any confusion, feel free to reach out to us.Leave your message here. The Industrial Reconstruction Bank of India (shortly called “IRBI”) has been appointed as the operating agency. Deputy Commercial Tax Officer v. Sha Sukraj Peerajee. Commercial Tax Department, Government Of Uttarakhand, India JavaScript must be enabled in order for you to use the Site in standard view. The tax so collected really belongs to the State. The object of the Act is undoubtedly laudatory but it must also provide for appropriate measures against persons responsible where it is found that sickness is caused by factors other than circumstances beyond the control of the management. Office order No. 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. 18 to 34 Years. Industrial Companies (Special Provisions) Amendment Act, 1993, Section 17 of the Andhra Pradesh General Sales Tax Act. Many local industries, unable to stand the said competition are joining the foreign giants in one form of venture or other. Assistant Commercial Tax Officer (Commercial Tax Sub-Service) 3. There may be similar instances where the petitioner/assessee collects amounts due to the Revenue or others and is yet enabled to keep it back with itself unreasonably for a long time if the immunity under Section 22(1) of the Act operates absolutely. ACTO is the first-level field officer. No. The Online Application will be available from 1st Week of February 2019 and the last date of the Application is Last Week of February 2019. contains alphabet), Deputy Commercial Tax Officer And Others v. Corromandal Pharmaceuticals And Others. The petitioner and Respondents 5 and 6 in the writ petition are Respondents 1 to 3 in this appeal. Members of the association comprise of officers of following designation : Commercial Tax Officer , GP - 5400 Deputy Commissioner of Commercial Taxes , GP-6600; Only those dues which were included in “the package” in the sanctioned scheme will be governed by the said bar. To enable the BIFR to do so, certain preliminaries are required to be followed. Assistant Labour Officer (Labour Sub-Service) 8. They hold following designation during their service life : • Commercial Tax Officer/ Profession Tax Officer ( GP - 5400 ) • Deputy Commissioner of Commercial Taxes/Profession Tax (GP-6600) Under the statute, the BIFR is to consider in what way various preventive or remedial measures should be afforded to a sick industrial company. Promotion and career are the two important thing for the job profile. In the process, nobody enquires why a particular industrial company has become sick, viz., whether it is an induced one or whether it is on account of factors beyond their control. of Maharashtra Ltd. 1993 2 SCC 144 The following portion of the headnote of the report at pages 144-145 sufficiently brings out the ratio relevant for the purpose of the present appeal: Our attention was also drawn to the following High Court decisions: Reliance Ispat Industries Ltd. v. CST 1993 91 STC 521 MP; Himalaya Rubber Products Ltd. v. Board for Industrial and Financial Reconstruction 1993 88 STC 47 Cal; Vijay Mills Co. Ltd. v. State of Gujarat 1990 68 Comp Cas 597 Guj, etc. Telangana State Public Service Commission has Released Advertisement for 1500+ Deputy Collector, Commercial Tax Officer Posts in its Official Website i.e., tspsc.gov.in. Before confirming, please ensure that you have thoroughly read and verified the judgment. The state of several public sector companies is no better. Then Click on the submit button. 11. 12. What are the posts in UPPSC PCS? Deputy Tahasildar (Revenue Sub-Service) 4. 25-Commr/ST/IND/2006 dated 20.7.2006. 10. 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. 11 & 12 ). There shall be no order as to costs. of Posts : Pay Scale (As per Revised Pay Scales) Average Total emoluments : 1. (supplementing)— I agree respectfully with the opinion prepared by my learned Brother K.S Paripoornan, J. Candidates will be Selected as per their performance in Prelims Examination, Mains Examination, Interview, Date of Notification: 1st Week of February 2019, Starting Date of Application: 1st Week of February 2019, Last Date to Apply: Last Week of February 2019, Click for Detailed TSPSC Notification Link, Click for Deputy Collector, Commercial Tax Officer Posts Application Link, Assistant Prohibition & Excise Superintendent, TSPSC Recruitment 2019 Notification for 1500+ Deputy Collector, Commercial Tax Officer Vacancies Apply @ tspsc.gov.in, How To Apply for TSPSC Telangana State Public Service Commission Jobs 2019, ITPO Recruitment 2019 – Apply 20 Dy Manager & Sr Assistant Posts@ indiatradefair.com, AOC Records Recruitment 2019 | 31 AFV Driver Grade 2 Posts Apply @ aocrecruitment.gov.in, Telangana State Public Service Commission (TSPSC). 2. Deputy Commissioner of Income Tax (D.C.I.T) Joint Commissioner of Income Tax (J.C.I.T.) By clicking on this tab, you are expressly stating that you were one of the attorneys appearing in this matter. 4 State Tax Officer Promotion 12 167 179 5 Deputy State Tax Officer Group II cadre , Direct Recruitment & Promotion 53 484 537 6 Senior Assistant Promotion 41 564 605 Stenos, Record Assistants ,Drivers, Office Subordinates etc., You will have ample of chance to prove your skill and get promoted to higher rank. 7. 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. We are sure Section 22 was not meant to breed dishonesty nor can it be so operated as to encourage unfair practices. Then finally, take a print out of the Application for further use. The facts pointed out by the Revenue do not call for reading down the wide import of Section 22(1) of the Act. Appeal No. 10. Commercial Tax Officer(SGSTO 221) Sridhar Krupa Siddarudanagar BADRAVATHI 577301 75 SGSTO 222 - Tarikeri 08261-222456, Commercial Tax Officer(SGSTO 222) Vanijya Terige Bhavana B.H.Road Tarikeri 577228 76 SGSTO 241 - Arsikere 08174-237038 Commercial Tax Officer(SGSTO 241) Janusree B.H.Road Near Court ARASIKERE 573103 What are the posts in UPPSC PCS? 29 and 30: It will be useful to understand the scheme of the Act (No. Q. Andhra Pradesh General Sales Tax Act, 1957. Any step for execution, distress or the like against the properties of the industrial company or other similar steps should not be pursued which will cause delay or impediment in the implementation of the sanctioned scheme. Civil Appeal No. Industrial Companies (Special Provisions) Act, 1985 (hereinafter referred to as the Act) (Act, SICK INDUSTRIAL COMPANIES SPECIAL PROVISIONS ACT 1985. Hierarchy: the Directorate of Commercial Taxes Department, Government of Uttarakhand, India JavaScript must be enabled in for... 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