Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17 income tax authotities Court: kerala Page 79 of about 845 results (0.190 seconds)

Kiran Roller Flour Mills Vs. Assistant Commissioner (Asst.), Sales Tax ...

Court : Kerala

Reported in : [2003]131STC16(Ker)

..... commissioner. the assistant commissioner, after hearing the arguments, imposed the penalty of rs. 62,00,000. against that a revision was filed before the deputy commissioner, agricultural income-tax and sales tax, palakkad. the deputy commissioner reduced it to rs. 7,31,800 for 1991-92 and rs. 12,40,000 for 1992-93. finally, the assessee took ..... o.p. no. 15002 of 1999. the original petition was filed by the petitioner against the proceedings under section 45a of the kerala general sales tax act (for short, 'the kgst act') against the petitioner-assessee.2. the assessee is a firm doing business in wheat and wheat products, viz., maida and suji. for the assessment year ..... penalty of rs. 62,00,000 for the assessment year 1992-93.3. the department issued notice under section 45a(1)(d) of the kerala general sales tax act, which states that if the assessing authority or the appellate assistant commissioner is satisfied that any person has submitted an untrue or incorrect return, such authority or .....

Chem Teak Company Vs. State of Kerala and ors.

Court : Kerala

Reported in : [2003]131STC427(Ker)

..... started commercial production of treated rubber wood on may 29, 1995. it is an assessce to sales tax under the kerala general sales tax act on the files of the additional sales tax officer-ii, 3rd circle, agricultural income-tax and sales tax department, thiruvananthapuram. the petitioner submitted applications for sales tax exemption on december 6, 1995 and for investment subsidy on december 12, 1995. according to the petitioner ..... , the industries department granted investment subsidy, but rejected the application for sales tax exemption. the petitioner's application for .....

P.Nehrumathy Vs. State of Keral Rep,. by the Secretary

Court : Kerala

..... -10, chithappa gownder street, melegudallur, gudallur 62 518. by adv. sri.a.krishnan respondent(s): ---------------------------- 1. state of kerala represented by the secretary, revenue department, trivandrum.2. the additional agricultural income tax & sales tax officer, kumily.3. the deputy thasildar (rr) (udumbanchola), nedumkandom.4. the district collector, idukki. r1 to r4 by spl.government pleader (revenue)sri.p.k.soyuz this writ petition (civil ..... 2008 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - dated this the 16th day of january, 2013. judgment heard both sides.2. the petitioners were the defaulters in payment of tax due to the state. proceedings were initiated under the revenue recovery act for the recovery of the tax and the properties of land belonging to the petitioners were converted to bought in land for an amount of ` 1. thereafter, the .....

Haneefa K.U Vs. State of Kerala

Court : Kerala

..... district collector, wayanad, civil station, kalpetta, pin-673 121.3. superintendent of police, wayanad, pin - 673 121.4. deputy commissioner, commercial taxes, mananthavady,pin-670 645.5. agricultural income tax and commercial tax officer, mananthavady,pin - 670 645.6. sub inspector of police, kalpetta north police station, kalpetta north post, pin673122.7. sub inspector of police ..... proceedings pursued by the respondents, frequently intercepting the vehicles in which the commodities were being transported, alleging offence under the relevant provisions of the mmdr act/kmmc rules, which is causing utmost loss and hardships to the petitioner. the following are the prayers: "i. issue a writ of prohibition ..... produced, which led to registration of crime no. 346/13 of mananthavady police station under section 4(1)(a) read with section 21 of mmdr act. it is stated that, after completing the investigation, final report was submitted before the jfcm-i mananthavady on 15.10.2013. the learned counsel .....

R. Radhakrishna Reddiar Vs. Controller of Estate Duty

Court : Kerala

Reported in : AIR1971Ker202; [1971]81ITR521(Ker)

..... estate left by nagammal. on this question, the assistant controller of estate duty held in a particular manner, the appellate controller of estate duty varied it and the income-tax appellate tribunal varied it still further. (these variations and decisions are not material for the reference before us.) subsequently, the assistant controller of estate duty filed a ..... acres of agricultural land could not have been treated as woman's estate which was enlarged into full and absolute ..... she took were in exchange for her share in the non-agricultural properties so that the 25 acres also constituted part of her share. it may be remembered that the hindu women's rights to property act applied only to non-agricultural properties and not to agricultural land, so that the estate the widow had in the 25 .....

A.V. Joy, Alukkas Jewellery Vs. Commissioner of Income-tax and ors.

Court : Kerala

Reported in : [1990]185ITR638(Ker)

..... . 5641, 5642, 5643, 7162, 7163, 7164, 7165, 7308 and 7309 of1988, raise the question whether the exercise of jurisdiction under section 273a of the income-tax act by the commissioner of income-tax is proper. writ appeals nos. 119, 109 and 127 of 1989 are by three partnerships and the rest are by the partners of the firms. the appellants ..... had been seized at a raid was impelled by the compelling circumstance that the petitioner was likely to be dealt with under the penal provisions of the income-tax act. the action of the petitioner in filing the returns under such a constraint cannot be said to be voluntary.'14. counsel for the revenue strongly urged ..... ought not to have taken into account, then the decision cannot stand. no matter that the statutory body may have acted in good faith ; nevertheless the decision will be set aside. that is established by padfield v. minister of agriculture, fisheries and food [1968] ac 997, which is a landmark in modern administrative law'.' 16. in laker .....

N. Rajan Nair Vs. Income-tax Officer and anr.

Court : Kerala

Reported in : (1987)63CTR(Ker)33; [1987]165ITR650(Ker)

..... years vintage in the kozhikode bar. he was assessed to tax under the income-tax act, 1961 ('the act' for short), for the assessment year 1984-85. as a junior lawyer, he does not have much of income. he had actually returned an income of rs. 12,500 from the profession, besides agricultural income of rs. 1,000. the income-tax officer completed the assessment on september 26, 1986, determining his ..... total income at rs. 1,39,770 by making various additions. a .....

Balachandran Vs. Sales Tax Officer

Court : Kerala

Reported in : [1987]67STC218(Ker)

..... not be rectified as 'disputed questions' were involved. the petitioner, therefore, moved the deputy commissioner of agricultural income-tax and sales tax, pal ghat, the 2nd respondent, invoking his suo motu power of revision under section 35 of the act 'to cure illegality in the assessments' by setting aside the same and directing fresh assessments applying the correct ..... this case. the question is whether an assessee could seek intervention in his favour by the deputy commissioner under section 35 of the kerala general sales tax act, 1963 (the 'act' for short).2. the facts leading to this original petition are short. the petitioner is running a small printing press in which he gets printed ..... the high court of andhra pradesh in in re state of andhra pradesh [1983] 64 stc 132, as under :section 20 of the andhra pradesh general sales tax act, 1957, does not expressly make a provision for filing of an application, much less, an application by way of revision, by any aggrieved party. none the .....

A.S. Mohammedkutty and Company Vs. Sales Tax Officer and ors.

Court : Kerala

Reported in : [1990]79STC24(Ker)

..... the petitioner has violated the provision in sub-section (d) of section 10 read with section 8.2. the petitioner filed revision before the deputy commissioner, agricultural income-tax and sales tax, palghat. the revisional authority found that the offence will fall under section 10(b) and not under section 10(d). thereafter on examining the case ..... was under section 10(d) and the revisional authority committed a mistake in converting the proceedings as one under section 10(b) of the central sales tax act. counsel on behalf of the petitioner also contended that even if it is construed as an offence coming under section 10(b), the respondents could not ..... . the petitioner is an assessee on the file of the first respondent. it is a registered dealer both under kerala general sales tax act, 1963 and also under central sales tax act, 1956. the sales tax officer found on verification that the assessee issued c form for the purchase of goods not covered by certificate of registration granted to .....

Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. S ...

Court : Kerala

Reported in : [1988]69STC153(Ker)

..... 12th january, 1984 cancelling the certificate of registration granted to the assessee. the appeal filed by the assessee before the appellate assistant commissioner of agricultural income-tax and sales tax was dismissed by order dated 31st july, 1984. in second appeal, the appellate tribunal reversed the aforesaid orders of the lower authorities. the ..... the appellate tribunal in this regard. the meaning of the words 'good and sufficient reasons' depends upon the context. in the context of the sales tax act, the words 'good and sufficient reasons' occurring in section 14(7) should receive a reasonable interpretation, which will effectuate and render meaningful the levy, ..... assessment and recovery or collection of the tax assessed or due under the act. the said words should not be construed in any restricted sense. section 14 is a machinery provision. it should receive such an .....