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Assistant Labour Officer (Labour Sub-Service) 8. Name/Home District DOB First Joining / Mode Present Post Date of Present Posting Mobile; 1 Vahid Ali Sikar: 02.02.1961 Q. It is open to the Board to make modifications as it considers necessary in the light of the suggestions and objections received. 10. Assistant Commercial Tax Officer (Commercial Tax Sub-Service) 3. 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. 1 of 1986) by the Board for Industrial and Financial Reconstruction (shortly called “BIFR”). 5. Junior Employment Officer (Employment Sub-Service) 6. 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. This bar or embargo begins to operate the moment an inquiry is ordered or pending, and continues during the course of the inquiry, when a scheme is under preparation or consideration, and still later when the scheme is under implementation or even when an appeal under Section 25 of the Act relating to the company is pending. Judgement Date: … ACTO is the first-level field officer. Deputy Commissioner (+4 years) 6. 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. On the other hand, counsel for the first respondent (petitioner in the writ petition) Company asserted that the embargo under Section 22(1) of the Act is absolute and cannot be diluted or whittled down. Rank wise salary of IRS Officer. Promotion to the grade of Deputy Commissioner of Customs & Central Excise -reg. The petitioner (assessee) itself could have collected sales tax for the said years only after the scheme was sanctioned. The National Board of Revenue (NBR) is the apex authority for tax administration in Bangladesh. Section 22(1) deals with suspension of legal proceedings, contracts, etc. Moti Bunglow Compound, M.G Road, Near Gandhi Hall, Indore, Madhya Pradesh Then Click on the submit button. 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 Then Click on Apply online Link/Online Registration Link. provisions of the Sick Industrial Companies (Special Provisions) Act, 1985 (the Act). 12. ST/525/2006 is by the department against the order of the Commissioner No. 7. 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) 1895 of 1997, decided on March 12, 1997. 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. The assessment orders for these years were passed on 3-1-1994 and in 1995, long after the sanctioned scheme was brought into force. 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. (supplementing)— I agree respectfully with the opinion prepared by my learned Brother K.S Paripoornan, J. 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. Commercial Taxes Secretariat Puducherry, dt. B.P Jeevan Reddy, J. The pay scale for Range officer is Rs.9300/- to Rs.34800/- under the grade pay of Rs 4800. Promotion and career are the two important thing for the job profile. It starts with the reference to be made by the Board of Directors of the sick company. Get 1 point on adding a valid citation to this judgment. No. All such direct recruits are appointed as Commercial Tax Officers in the Directorate of Commercial Taxes. Several hundreds of small-scale and medium-scale units in Telecom sector, for example, have suffered enormously because of our love for foreign companies and their capital. Places Directory Results for Office of the Commercial Tax Officer-S. D. Road – Office of the Deputy Superintendent of Police. TSPSC Deputy Collector, Commercial Tax Officer Recruitment 2019 Notification @ tspsc.gov.in. 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 plea of the petitioner was that the sanctioned scheme by BIFR for rehabilitation of the Company is under implementation, and so, no proceedings for execution, distress or the like against the Company, shall lie except with the consent of the Board. It does not appear from the above two decisions of this Court nor from the decisions of the various High Courts brought to our notice, that in any one of them, the liability of the sick company dealt with therein itself arose, for the first time after the date of sanctioned scheme. What are the posts in UPPSC PCS? 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. At any rate, in none of those cases, a situation arose whereby the sick industrial unit was enabled to collect tax due to the Revenue from the customers after the “sanctioned scheme” but the sick unit simply folded its hands and declined to pay it over to the Revenue, for which proceedings for recovery, had to be taken. We at www.jobsbadi.com provides full details like Educational Qualifications, Experience, Job Profile, TSPSC job Pay Scale Details, TSPSC Exam Pattern, Syllabus, Age Limit, Selection Criteria, Admit Card, Results, Exam Date etc., Aspirants and Telangana Govt Job seekers can apply for Telangana State Public Service Commission Recruitment 2019 | Apply Online 1500+ Deputy Collector, Commercial Tax Officer Posts @ tspsc.gov.in through Online mode on or before the last Date i.e., Last Week of February 2019, Organization Full Details: Telangana State Public Service Commission, Aspirants who are willing to apply for Deputy Collector, Commercial Tax Officer Jobs, should complete Bachelor’s Degree with a minimum good score of marks from the Recognized Board/University. Under Section 18(3) of the Act a scheme prepared by the operating agency shall be examined by the Board and a copy of the scheme with modification made by the Board shall be sent to the sick industrial company and the operating agency. Many local industries, unable to stand the said competition are joining the foreign giants in one form of venture or other. 56. 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)]. The fact, however, remains that it is no longer thought advisable to keep alive inefficient and uneconomic industries by injecting public funds or in the name of safeguarding the employment of the workers. Promotion and career are the two important thing for the job profile. Office of the Commercial Taxofficer. Assistant Registrar (Co-operative Sub-Service) 7. We considered the rival pleas urged before us. Please log in or sign up for a free trial to access this feature. They will not apply to a situation as has arisen in this case. Civil Appeal No. It is brought to our notice that there are sales tax arrears for the years 1986-87 to 1992-93, but those arrears are not in question in this appeal. Ph: 08554-246766 9963844413 madhubabu[dot]off[at]gmail[dot]com: 2. The operating agency has to prepare a scheme as per the order specified by the Board. Gram Panchayat v. Shree Vallabh Glass Works Ltd. Maharashtra Tubes Ltd. v. State Industrial & Investment Corpn. However, it seems JavaScript is either disabled or not supported by your browser. On a fair reading of the provisions contained in Chapter III of act 1 of 1986 and in particular sections 15 to 22, we are of the opinion that the plea put forward by the Revenue is reasonable and fair in all the circumstances of the case. Business Center. Commercial Tax Department, Government Of Uttarakhand, India JavaScript must be enabled in order for you to use the Site in standard view. 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. The decision to the contrary by the High Court is unreasonable and unsustainable. In order to safeguard such state of affairs, an embargo or bar is placed under Section 22 of the Act against any step for execution, distress or the like or other similar proceedings against the company without the consent of the Board or, as the case may be, the appellate authority. After completing the registration click on Log in. On the Home page search for TSPSC Deputy Collector, Commercial Tax Officer recruitment notification 2019. Read the Notification Carefully. According to the Revenue the bar under Section 22(1) of the Act should not lead to such an undesirable state of affairs; and so the section should be understood or read down to act as a bar or embargo only for such of those pre-package dues reckoned or included in the scheme sanctioned. Candidates, log on to the Official website tspsc.gov.in. All such direct recruits are appointed as Commercial Tax Officers in the Directorate of Commercial Taxes. 5,400. Telangana State Public Service Commission has recently released the recruitment Notification for Deputy Collector, Commercial Tax Officer of 1500+ Vacancies on its Official website tspsc.gov.in. Deputy Tahasildar (Revenue Sub-Service) 4. Industrial Companies (Special Provisions) Amendment Act, 1993, Section 17 of the Andhra Pradesh General Sales Tax Act. Please Refer Official Notification for these Details. Hi, Different people have different opinions and different priorities so we can't generalise things by saying that this will always be better than that or vice versa. 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. The Board may specify the various measures to be considered by the operating agency. The language of Section 22 of the Act is certainly wide. Then finally, take a print out of the Application for further use. This paved the way for promotion for Mr. Senthil Kumar & Mr. Sathish Kumar ( Sl. In that behalf, BIFR is enabled to frame an appropriate scheme. The said sanctioned scheme was brought into force with immediate effect. Such a construction which is unfair, unreasonable and against the spirit of the statute in a business sense, should be avoided. 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