.....in a floppy, disc, tape or any other forms of electromagnetic data storage device." (ix) "Business" includes " (a) any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade commerce, manufacture, adventure or concern; and (b) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture adventure or concern; (x) "Capital goods" means plant, machinery, equipments including pollution / quality control, lab and cold storage equipments used in manufacture, processing, excluding for job works or rendering of services, packing or storage of goods in the course of business and delivery vehicles but shall not include such goods and civil structure as may be notified by Government. (xi) "Casual trader" means a person who whether as principal, agent or in any other capacity, has occasional transactions involving buying, selling, supplying or distributing goods in the State, whether for cash or.....
List Judgments citing this section.....and daily allowance as may be prescribed. 9. Act of Committee not to be invalidated by defect etc.--No act done or proceedings taken under this Act or the rules made thereunder by the Committee shall be invalidated merely by reason of,-- (a) any vacancy or defect in the constitution of the Committee; or (b) any defect or irregularity in the election of any person as a member thereof; or (c) any defect or irregularity in such act or proceedings not affecting the merits of the case. 10. Vesting and application of Fund.--The Fund shall vest in and be held by the committee in such manner as may be prescribed and, subject to the provisions of this Act and the rules made thereunder, be utilised only for the purposes of granting pension benefits and other benefits. 11. Functions of the Committee.--(1) It shall be the function of the Committee to administer the fund. (2) In the administration of the Fund, the Committee shall, subject to the provisions of this Act and the rules made thereunder,-- (a) hold the amounts and assets belonging to the Fund; (b) receive applications for admission or re-admission as a member of the Fund and dispose of such applications, as far.....
List Judgments citing this section.....particulars therein including the nature of crop or crops cultivated or proposed to be cultivated therein is wrong; (d) that there exist any other fact materially affecting the lands included in the statement. (5) The Tahsildar shall consider the objections and , after holding such enquiry as he deems necessary and giving the objector an opportunity of being heard , make an order within three months from the date of receipt of the objections, either rejecting the objections or excluding the land or portion thereof from the statement or making other necessary modifications therein. (6) An order passed under sub-section (5) shall be communicated to the objector in such manner as may be prescribed. (7) Any person aggrieved by an order under sub-section (5) may appeal in such manner as may be prescribed to the Collector within sixty days from the date of receipt of the order and such appeal shall be decided by the Collector within two months from the date of receipt of the appeal and the decision of the Collector thereof shall be final. Explanation.- A land shall be deemed to be capable of being benefited irrespective of the non- enjoyment of the benefit, if such non-.....
List Judgments citing this sectionTHE KERALA CO-OPERATIVE LAWS (AMENDMENT) ACT, 2003 [1] THE KERALA CO-OPERATIVE LAWS (AMENDMENT) ACT, 2003 [1] (ACT 16 OF 2004) An Act further to amend the Kerala Co-operative Societies Act, 1969 and the Kerala State Co-operative Agricultural and Rural Development Banks Act, 1984. Preamble.- WHEREAS it is expedient further to amend the Kerala Co-operative Societies Act, 1969 and the Kerala state Co-operative Agricultural and Rural Development Banks Act, 1984, for the purposes hereinafter appearing; BE it enacted in the Fifty-fourth year of the Republic of India as follows:- 1. Short title and commencement.- (1) This Act may be called the Kerala Co-operative Laws (Amendment) Act, 2003. (2) It shall come into force at once. 2. Amendment of Act 21 of 1969.- In the Kerala Co-operative Societies Act, 1969 (21 of 1969), after section 36, the following section shall be inserted, namely:- "36A. Charge on movable or immovable property of borrower by creating Gehan.- Notwithstanding anything contained in any other provisions of this Act, charge on movable or immovable property of a borrower in favour of the State Co-operative Bank or a District Co-operative Bank or a.....
List Judgments citing this section.....(24), the following clause shall be added, namely:" "(25) Warehouse. ""Warehouse" means that part of a distillery, brewery, winery or other manufactury where liquor intended for issue is kept and includes a warehouse established under a special licence taken out under the Act or Rules."; in section 14, in clause (b), after the words "deposited and kept", the words "with or" shall be inserted; for section 17, the following section shall be substituted, namely: " "17. Duty on liquor or intoxicating drugs:-- A duty of excise or countervailing duty and or luxury tax shall be levied, in such manner as may be prescribed, on liquors or intoxicating drugs," permitted to be imported under section 6; or manufactured under any licence granted under section 12; or ( c) manufactured at any distillery, brewery, winery or other manufactury established under section 14: Provided that no duty or gallonage fee or vend fee or other taxes shall be levied under this Act on rectified spirit including absolute alcohol, which is not intended to be used for the manufacture of potable liquor meant for human consumption. Explanation." No liquor or intoxicating drug shall be permitted.....
List Judgments citing this section.....the Government or the Tribunal or the custodian or any other officer for anything in good faith done or intended to be done under this Act or any rule or order made thereunder. 15. Constitution and function of the Advisory Committee.- (1) The Government may, by notification in the Gazette, constitute an Advisory Committee to identify lands which are ecologically fragile and recommended to Government the said lands for declaration as ecologically fragile lands. (2) The Advisory Committee shall consist of the following members, namely:- (i) The Principal Chief Conservator of Forests CChairman (ii) Two Members of the Legislative Assembly nominated by the Government Members (iii) The Secretary, Forest Department or his nominee not below the rank of Joint Secretary to Government Member . (iv) The Law Secretary or his nominee not below the rank of Joint Secretary to Government Member (v) The Revenue Secretary or his nominee not below the rank of Joint Secretary to Government. Member (vi) The Director, Scheduled Tribes Development Department .....
List Judgments citing this sectionTHE KERALA GENERAL SALES TAX (THIRD AMENDMENT) ACT, 2003 [1] ACT 7 OF 2003 THE KERALA GENERAL SALES TAX (THIRD AMENDMENT) ACT, 2003 [1] An Act further to amend the Kerala General Sales Tax Act, 1963. Preamble.- WHEREAS it is expedient further to amend the Kerala General Sales Tax Act, 1963 for the purpose hereinafter appearing; BE it enacted in the Fifty-fourth Year of the Republic of India as follows:- 1. Short title and commencement.- (1) This Act may be called the Kerala General Sales Tax (Third Amendment) Act, 2003. (2) It shall come into force on the 1st day of July,2003. 2. Amendment of section 5D.- In the Kerala General Sales Tax Act, 1963 (15 of 1963), in section 5D, the second proviso, shall be omitted. 3. Validation.- Notwithstanding anything contained in the Kerala General Sales Tax Act, 1963, if any registered dealer has collected any sum purporting to be additional sales tax under section 5D during the period from the 1st day of April, 2003 to the date of coming into force of the Kerala General Sales Tax (Third Amendment) Act,2003, the amount so collected shall be deemed to have been validly collected under the provisions of the Kerala.....
List Judgments citing this section.....and the words "appellate jurisdiction," the words "original or " shall be inserted. 7. Amendment of Schedule I .- In Schedule I of the principal act, in article 1,- (a) for the words, "Two rupees " in column (3), against item (i) in column (2), the words , "Four rupees " shall be substituted ; (b) for the words , " Two rupees " in column (3), against item (ii)in column (2), the words , "Four rupees " shall be substituted; (c) for the words , " Five rupees" in column (3), against item (iii) in column (2), the words , "Eight rupees" shall be substituted; (d)for the words , "Seven rupees and fifty paise " , in column (3) , against item (iv) in column (2) , the words , "Ten rupees " shall be substituted; (e) for the words, "Five rupees " in column (3), against item (v) in column(2), the words, "Eight rupees " shall be substituted; (f) for the words ," Fifty paise" in column (3), against item (vi), in column (2), the words , "One rupee" shall be substituted. 8. Amendment of Schedule II .- In Schedule II of the principal Act ,- (1) in Article 3,- (a) for the words ," Five rupees " in column (3) against item (i ) in column (2), the words , " Ten rupees" shall be substituted; (b) in.....
List Judgments citing this section.....day of October, 2002. 2. Amendment of section 17.- In the Kerala General Sales Tax Act,1963 (15 of 1963) (hereinafter referred to as the principal Act), in section 17, for sub-section (4) and the provisos thereunder, the following sub-section and provisos shall be substituted, namely:- Provided that every year out of the assessments relating to the preceding year to be completed under this sub-section, the Deputy Commissioner may select twenty per cent by following such procedure as may be specified by the Commissioner, for detailed scrutiny of the accounts and other records and if the dealer is found to have not accounted any purchases or sales or otherwise attempted to evade payment of tax, the assessment of the dealer for the previous five years may be re-opened and escaped turnover shall be assessed or levy of tax be made after following the procedure prescribed in sub-section (3) and the limitation prescribed under any of the provisions of the Act shall not apply to such cases: Provided further that where the return filed by any dealer falling under any of the categories referred to in this sub-section is not accompanied by any statement required by this Act or the rules.....
List Judgments citing this section.....any vehicle or vessel shall be made under sub-section (5), if the owner or the person in charge of the vehicle or vessel proves to the satisfaction of the authorised officer that it was used for carrying the notified goods without the knowledge or connivance of the owner himself, his agent, if any, or the person in charge of such vehicle or vessel and that each of them has taken all reasonable and necessary precautions against such use: Provided that the authorised officer shall serve notice to the owner of the vehicle or vessel or the person in charge of the vehicle or vessel or the owner of the notified goods, if ascertainable, intimating the reason for the confiscation of the vehicle or vessel and an opportunity of being heard. The authorised officer shall also afford an opportunity to pay a penalty equal to thrice the amount of tax attempted to be evaded by the owner of the goods and rupees one lakh by the owner or person in charge of the vehicle or vessel in lieu of confiscation of vehicle. If the owner of the notified goods is not ascertainable or not willing to remit the penalty specified, the owner of the vehicle or vessel or the person in charge of the vehicle.....
List Judgments citing this section