Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17 income tax authotities Court: kerala Page 80 of about 845 results (0.148 seconds)

Bhaskaran Nair C. Vs. B. Mohan and anr.

Court : Kerala

Reported in : 2009(2)KLJ473

..... cheque or draft, it has to be noted, is interdicted under sections 269 ss of the income tax act, which had come into force from 1.4.1984, and any infraction thereof liable to be penalised under section 217(d) of ..... was paid in cash, that is, rs. 3,50,000/- and he had such cash in hand as collected from the agricultural income by sale of coffee, pepper etc. how far the case set up by the complainant on the loan transaction alleged is ..... the managing partner- the evidence of the complainant would show that 'vrindavan financiers' is a registered firm under the kerala money lender's act, and it had been issued a licence for carrying out money lending business. on the date when the complainant was examined as pw1 ..... raising untenable contentions. the complainant thereupon launched prosecution against the accused for the offence punishable under section 138 of the n.i. act.3. the accused, on appearance, pleaded not guilty when the particulars of the offence were made known. complainant examined himself as .....

Magna Tek Enterprises Vs. State Tax Inspector

Court : Kerala

Reported in : 2003(1)KLT176

..... treated as an item of furniture.4. the government pleader appearing for respondents on the other hand relied on the decision of the this court in deputy commissioner of agricultural income tax and sales tax, ernakulam v. e.v. industries, angamaly (33 stc 308) wherein this court has held that various items of furniture used in hospital has to be classified as ..... arranged and orderly manner.therefore, i am of the view that the word furniture assembled or unassembled referred to in item 23 (now 24) of the schedule to the entry tax act introduced by s.r.o. no. 1096/99 with effect from 1.1.2000 does not cover the kind of equipments referred to in the o.ps. therefore, ext. ..... of surgery and treatment. it is a well settled position in series of decisions of the supreme court and various high courts that the entries in the schedule to the act has to be given their popular meaning ie. the meaning attached to the item by traders dealing in the goods and consumers using the same. none can procure a .....

L.S. Prasad Vs. Sales Tax Officer and ors.

Court : Kerala

Reported in : [2003]133STC582(Ker)

..... penalty should be imposed (see hindustan steel's case [1970] 25 stc 211 (sc). further this court in p.d. sudhi v. intelligence officer, agricultural income-tax and sales tax l1992] 85 stc 337 has laid down the guidelines for imposition of penalty and the quantum thereof in the instant case, as already stated, none of the ..... appearing for the petitioner that the authorities were not justified in imposing and sustaining the maximum penalty in the instant case. under section 45a of the act, penalty can be imposed for any of the offences mentioned therein only if the department is able to establish that there had been wilful or contumacious ..... been seized. based on the materials gathered in such inspection, the second respondent initiated proceedings against the petitioner fur imposition of penalty under section 45a of the act. exhibit p1 is the notice asking the petitioner to compound the offence. since the petitioner did not agree for compounding, proceedings under section 45a were initiated .....

Mohammed Faizal Vs. the Commercial Tax Officer

Court : Kerala

..... sri.n.muraleedharan nair sri.v.k.shamusudheen respondent(s): ---------------------------- 1. the commercial tax officer, agricultural income tax and commercial tax office kottakkal-676 503.2. the assistant commissioner (appeals), department of commercial taxes,palakkad-678 001.3. inspecting assistant commissioner, department of commercial taxes malappuram at manjeri-676 121. by sr.government pleader shoba annamma eapen this writ petition ..... the 2nd respondent for the year 2011 12 dated 12 1.2013. exhibit p9: true copy of the demand notice under section 7 of the revenue recovery act issued by 3rd respondent for the years 2010 11 and 2011-12 dated 22 12.2012. /true copy/ sd/- p.a. to judge antony dominic ..... and p4 appeals and orders thereon shall be passed within two months thereafter. in the meanwhile, subject to the petitioner remitting 1/3rd of the tax due under exts.p1 and p2 within three weeks from today, recovery as per ext.p9 demand notice will stand stayed pending disposal of the appeals .....

M/S.We Four Traders Vs. the Commercial Tax Officer

Court : Kerala

..... sri.balamurali. by adv. sri.n.muraleedharan nair respondent(s): ---------------------------- 1. the commercial tax officer, agricultural income tax and commercial tax office kottakkal 503. 2. the assistant commissioner (appeals) department of commercial taxes,palakkad 001. 3. inspecting assistant commissioner department of commercial taxes malappuram at manjeri 121. by sr.government pleader shoba annamma eapen this writ petition (civil) ..... the 2nd respondent for the year 2009 10 dated 25 09/2012. ext.p7:true copy of the demand notice under section 7 of the revenue recovery act issued by 3rd respondent for the years2008-09 and 2009-10 dated 19 11/2012. /true copy/ sd/- p.a. to judge antony dominic, j ..... filed before the 2nd respondent. along with the appeals, exts.p5 and p6 stay petitions have been filed. although appeals and other applications are pending, tax due under exts.p1 and p2 is sought to be recovered by issuing ext.p7 demand notice. it is in these circumstances the writ petition is .....

M/S. Gajanana Agencies Vs. the Intelligence Officer

Court : Kerala

..... sri.t.m.sreedharan sri.v.p.narayanan respondent(s)/respondents:: ------------------------------------------------------ 1. the intelligence officer, squad no.ii, agricultural income tax and sales tax, kasaragod.2. the dy.commissioner of commercial taxes, kannur.3. the commissioner of commercial taxes, vikas bhavan, thiruvananthapuram.4. state of kerala represented chief secretary, government secretariat,thiruvananthapuram.5. the tahsildar (r.r ..... is filed by the petitioner against the judgment of the learned single judge refusing to set aside the penalty levied under section 45a of the kgst act. learned single judge, however, reduced the interest payable under section 23(3) on balance penalty to 50% on condition that the petitioner remits the ..... 22,000/-. the finding of the officer is as under:1. there is contravention of the provisions of section 27 and 28(1) of the act and rule 32(17), 32 (18), 32(21) and 33a(1) of the rules.2. they have contravened the provisions deliberately in conscious .....

Kenton Leisure Services Executive Hostel Vs. the Sales Tax Officer (Lu ...

Court : Kerala

..... advs.sri.anil d. nair, sri.j.r.prem navaz, smt.nivedita a.kamath. respondent(s): ---------------------------- 1. the sales tax officer (luxury tax), department of commercial taxes, thiruvananthapuram-695 001.2. kerala agricultural income tax & sales tax appellate tribunal, additional bench, ernakulam-682 030. by spl. govt. pleader dr. sebastian champappilly. this writ petition (civil) ..... , providing residential accommodation to the trainees/new recruits of tata sons limited, another incorporated wp(c).no.673 of 2012 - 2 - company, acting through its division tata consultancy services [for brevity "tcs"]. in addition to the provision of accommodation, the petitioner maintains the said building, owned ..... existence of two agreements, for the lease and for provision of amenities, cannot by itself take away the petitioner's coverage under the act. those agreements were also the result of a composite transaction as revealed from the construction agreement, providing for lease for the purpose of .....

Commissioner of Income-tax Vs. Mosanobu Nakai, (by Blue Bay Fisheries ...

Court : Kerala

Reported in : [1974]93ITR414(Ker)

..... accounting period relating to the assessment year fell for consideration of the question of the applicability of the explanation to section 10(6)(vii) of the income-tax act, 1961, for short, 'the act'. we say so because the period relating to which the salary may fall under the section has not been dealt with by any of the authorities ..... is correct in law in holding that the skipper of the fishing trawler is a 'technician' as laid down in the explanation to section 10(6)(vii) of the income-tax act, 1961 ?'2. the assessee is one sri. mosanobu nakai, the skipper of a fishing trawler, a specialist in the field of fishing by using deep-sea going ..... as a person having specialised knowledge in industrial or business management techniques. on behalf of the assessee it was contended that the government of india, ministry of food and agriculture, in their letter dated may 3, 1965, while approving of the assessee's proposal to employ the japanese skipper for the fishing vessel, had made a condition .....

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

Court : Kerala

Reported in : [1981]48STC37(Ker)

..... not contain naphtha in any form.5. aggrieved by the assessments so made against it, the assessee filed appeals before the deputy commissioner (appeals) of agricultural income-tax and sales tax, ernakulam. the deputy commissioner upheld the contention of the assessee that the excise duty paid by it did not form part of the purchase price and ..... oil storage and distributing company ltd., and the second appeals disposed of by the tribunal arose out of the assessments to sales tax under the kerala general sales tax act, 1963 (hereinafter called the act), made against the assessee for the assessment years 1974-75 and 1975-76. two questions were raised before the tribunal by the ..... cannot be treated as forming part of the taxable turnover in view of the definition of the expression 'turnover' contained in section 2(xxvii) of the act as meaning (omitting unnecessary words) the aggregate amount for which goods are either bought or sold. the excise duty paid by the assessee to the central excise .....

integrated Enterprises Vs. State of Kerala

Court : Kerala

Reported in : [1980]46STC103(Ker)

..... this order was confirmed successively by the deputy commissioner of agricultural income-tax and sales tax (appeals), ernakulam, and the sales tax appellate tribunal, trivandrum. aggrieved by these orders, the petitioner has preferred this revision.2. section 10 of the central act lays down the penalties for infraction of the act and the rules. clause (b) of the section ..... 346. in that case, the question arose whether the appellant was liable to penalty under section 43 of the madhya pradesh general sales tax act and section 9(2) of the central sales tax act, 1956, for filing 'false' return by not including in the taxable turnover the amount of freight which was part of the 'free ..... c. 211 (s.c.), in support of the above position, the supreme court continued:it is elementary that section 43 of the madhya pradesh general sales tax act, 1958, providing for imposition of penalty is penal in character and unless the filing of an inaccurate return is accompanied by a guilty mind, the section cannot .....