Ananthapur MADHU BABU KOSANAM 1st Floor, PAR Heights, Gooty Road, Ananthapur, 515001. proposed to fill up three posts of Deputy Commercial Tax Officer It was assessed for the Assessment Year 1992-93 by Order dated 3-1-1994 and for the year 1993-94 by order passed in 1995. 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. 29 and 30: It will be useful to understand the scheme of the Act (No. It is not an absolute bar. Assistant Commercial Tax Officer (Commercial Tax Sub-Service) 3. Pay the Application fee, if required. Check the application form before submitting it. It was modified later on 29-12-1993. 27, no person shall be compelled to pay; any taxes for the promotion and maintenance of any 107 particular religious denomination. 26510570 Deputy Commissioner (CT), Zone V 57. The pay grades were revised after the new start of the 6 th pay commission in the year of 2006. Age Relaxations will be provided for SC/ST/BC/PWD and Other Reserved Contenders. 2. Mr. Senthil Kumar joined as Assistant on the FN of 6-10-1999 in the Office of the Commercial Tax Officer(Audit), Ooty. Q. Upload your Photo and signature. Appeal No. Assistant Commercial Tax Officer. 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. (supplementing)— I agree respectfully with the opinion prepared by my learned Brother K.S Paripoornan, J. In Gram Panchayat v. Shree Vallabh Glass Works Ltd. 1990 2 SCC 440, the company concerned was declared a sick industrial company and steps were taken under Sections 16 and 17 of the Act by the Board. 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. Deputy Tahasildar (Revenue Sub-Service) 4. Since 1991-92, we are launched upon, what is being called, liberalisation of our economy. 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. Get 1 point on adding a valid citation to this judgment. 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”. The Assistant Commissioner of Income Tax (A.C.I.T.) If that be so, only the liability or amounts covered by the scheme will be taken in, by Section 22 of the Act. 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 Before confirming, please ensure that you have thoroughly read and verified the judgment. Commercial Tax Officer, Perambur Commercial Tax Officer, Perambur No.15 & 16, Malligai avenue, 100 Feet Road, Villivakkam, Chennai – 600 099. 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. The other deputy remains at the hospital in stabilized condition. As stated, the assessment orders for the said years were passed on 3-1-1994 and in 1995 — long after the scheme was sanctioned by the BIFR on 19-11-1990. 2-0/02/2019 OFFICE MEMORANDUM Filling up of three posts of Deputy Commercial Tax Officer roup 'B' Non-Gazetted, Non-Ministerial) on deputation basis cluding short term contract) in the Commercial Taxes Department, Puducherry — Reg. Salary Structure of Commercial Tax Officer. The tax so collected really belongs to the State. Assistant Commercial Tax Officer (Commercial Tax Sub-Service) 3. Commercial Taxes Secretariat Puducherry, dt. 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. Andhra Pradesh General Sales Tax Act, 1957. It was urged that the inquiry itself will take time and the pendency of the proceedings from the date of the inquiry till the scheme is implemented or an appeal is disposed of, envisage going through various formalities and will take a long time. Heard the learned counsel for the petitioners as well as respondents. 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. 7. 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. 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. 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 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. The Sales-tax authorities attempted to recover the arrears of tax from the respondent as the purchaser of the business. 14. Q. 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. Read the Notification Carefully. 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) The Online Application will be available from 1st Week of February 2019 … Deputy Tahasildar (Revenue Sub-Service) 4. 9. 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. Ms K. Amareswari, Senior Advocate (K. Ram Kumar, C. Balasubramaniam and Ms Asha Nair, Advocates, with him) for the Appellants; M.S Ganesh, Senior Advocate (Nikhil Nayyar and T.V.S.N Chari, Advocates, with him) for the Respondents. 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. 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., Where it is not practicable for sick industrial company to make its net worth positive within a reasonable time, Section 17(3) steps in authorising the Board to direct any operating agency to prepare a scheme in relation to the company. 76 of 1972. 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. Business Center. Assistant Registrar (Co-operative Sub-Service) 7. The operating agency has to prepare a scheme as per the order specified by the Board. Sub-Registrar Gr.II (Registration Sub-Service) 5. Government Organization. Additional Commissioner of Income Tax (A.D.C.I.T.) Such amounts like sales tax, etc., which the sick industrial company is enabled to collect after the date of the sanctioned scheme legitimately belonging to the Revenue, cannot be and could not have been intended to be covered within Section 22 of the Act. The petitioner-Company is an assessee to sales tax under the Andhra Pradesh General Sales Tax Act, 1957. Other Details of Education can get from Notification Link attached below this Article, Successfully Selected Candidates candidates will Get Salary Rs.16,150/- to Rs.42,590/- as Per Regulations of TSPSC. Section 22(1) deals with suspension of legal proceedings, contracts, etc. 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. 11. Office of the Commercial Tax Officer-S. D. Road. 21973 of 1995 before the High Court of Andhra Pradesh, representing the Commercial Tax Department, Andhra Pradesh, are the appellants in this appeal. This paved the way for promotion for Mr. Senthil Kumar & Mr. Sathish Kumar ( Sl. 56. 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