Judgment Search Results Home > Cases Phrase: finance act 1970 chapter iii income tax Court: kerala Page 28 of about 374 results (0.189 seconds)

Ouseph Mathew and Co. Vs. Income Tax Officer and ors.

Court : Kerala

Reported in : (1999)153CTR(Ker)81

..... filed under s. 245c will be disposed of as per the provisions of that chapter and the settlement commissioner is not in anyway bound by the other provisions of the act, in particular s. 186 of the act. it is further submitted that the amendment by way of finance act, 1987, was introduced w.e.f. 1st june, 1987 only for the ..... to indicate that the amendment was introduced only for the purpose of removal of doubts. it has to be pointed out, the deliberations before the parliament while passing the finance bill has not placed before this court for consideration, for the same might throw some light. in this situation, this court has to proceed only on the basis ..... said year was pending. at that stage, the petitioner filed a petition before the settlement commissioner to have the case settled in terms of s. 245c of the indian it act. the settlement commissioner by order dt. 25th jan., 1991 cancelled the registration given to the petitioner for the asst. yrs. 1975-76 and 1976-77 under the provisions .....

Cit Vs. Catholic Syrian Bank Ltd.

Court : Kerala

Reported in : [2003]130TAXMAN447(Ker)

..... of 1959);(iii) a corresponding new bank constituted by section 3 of the banking companies (acquisition and transfer of undertakings) act, 1970 (5 of 1970);(iiia) a corresponding new bank constituted by section 3 of the banking companies (acquisition and transfer of undertakings) act, 1980 (40 of 1980);(iv) a banking company as defined in clause (c) of section 5 of the banking regulation ..... also for prosecution of the said officers besides the prohibition in receiving any fresh deposits. we also notice in this connection the provisions regarding penalties contained in chapter v of the reserve bank of india act section 58d thereof which says that nothing contained in section 58b shall apply to or in respect of any matter dealt with in section 42. section .....

Dr. K.M. Mehaboob, Calicut Vs. Deputy Commissioner of Income Tax, Kozh ...

Court : Kerala

..... where the assessee has raised such objection before the completion of such assessment or reassessment. 26. it was contended that section 292bb, was inserted into the act by finance act 2008 with effect from 01.04.2008, and therefore cannot be called in aid to validate the assessments pertaining to the previous years. however, i am ..... having jurisdiction over such other person and that the assessing officer shall proceed for block assessment under section 158bc against such other person and the provisions of chapter xiv-b shall apply accordingly. similarly in section 153c also, the requirement of satisfaction of the assessing officer before hading over the case to the assessing ..... in which the search was conducted. in this case, since proceedings for assessment were initiated following a search under section 132, the special procedure as provided in chapter xivb as to be followed. in such a case, the assessment to be completed has to be for the block period as defined in section 158b(a) .....

M/S. Reliance Security Agency, Prem Buildings, Near Sndp Union Office, ...

Court : Kerala

Reported in : 2012(3)KLT40(SN)(C.No.41); 2012(3)KLJ108

1. the petitioners seek to declare sec.67 of chapter v of the finance act 1994 (act 32 of 1994), as amended from time to time, and other provisions and rules made and notifications issued under the act, in so far as it includes the expenses and salary paid to the security guards and the statutory payments like contributions to esi ..... high court in respect of 'security agencies', which stands against the petitioners. 7. service tax, which is an indirect tax,was introduced in india vide the finance act, 1994 (act 32 of 1994), which was legislated by the parliament under the residual entry, ie., entry no.97 of list 1 of seventh schedule of the constitution of ..... submits the learned central government counsel. so also, it is stated that there is no dispute as to the legislative competence, with regard to the enactment of finance act, 1994 providing for fixation of tax in respect of security agents reckoning the 'gross amount.' it is asserted by the respondents, with reference to the law declared .....

T. K. Shahal Hassan Musaliar Vs. Central Board of Direct Taxes and Oth ...

Court : Kerala

Reported in : [1991]189ITR534(Ker)

..... the tax recovery officer will use the procedure prescribed under the travancore act to recover the dues from the legal representative. that recovery of arrears of the dues under the travancore act can be had under the 1922 tax act in view of section 13 of the indian finance act, has been declared by the division bench. the division bench has ..... otherwise than by way of advance tax, specified as payable in a notice of demand under section 156, are governed by sections 220 - 224 of chapter 17 of the income-tax act. however, if the recovery of the said amount is sought from a legal representative, can the procedure prescribed under section 159 and rule 85 of the ..... regular suits on the same matters in controversy between the same parties, it has been so held by the supreme court in union of india v. nanak singh, : (1970)illj10sc . the supreme court has observed thus (p. 1372) :'there is no good reason to preclude such decisions on matters in controversy in writ proceedings under articles 226 .....

Hotel Elite and ors. Vs. State of Kerala and ors.

Court : Kerala

Reported in : [1988]69STC119(Ker)

..... schedule to the constitution is rendered wide enough to cover cooked food and beverages served in hotels and restaurants. the aforesaid amendments to the kerala general sales tax act introduced by the finance act 18 of 1987 are challenged as violative of article 14 of the constitution. its restrospective effect from 1st of july, 1987 is also challenged on the same ..... little play in its joints.in s. kodar v. state of kerala (1974) 4 scc 422 the supreme court upheld the validity of the tamil nadu additional sales tax act, 1970 which imposes an additional tax on dealers whose annual turnover exceeds rs. 10 lakhs without permitting them to pass on the liability to customers. rejecting the contention based on ..... s. kodar v. state of kerala [1974] 34 stc 73 (sc) in which it was held that the additional tax levied under the tamil nadu additional sales tax act (14 of 1970) was really a tax on the sale of goods and not on the income of a dealer.kodar's case (1974) 4 scc 422, as adverted to earlier, .....

Kerala Textile and Garments Dealers Welfare Association, represented b ...

Court : Kerala

..... @ 2%, in respect of a specified category of dealers, on their turnover of sale of all textile articles included in the i schedule to the kvat act. in the finance act, 2014 which came into effect from 23.07.2014, however, the levy was confined to the turnover of sale of only those textile articles as were specified ..... treaty, agreement or convention with a foreign state can only be exercised under authority of law, proceeds upon a misreading of article 253. article 253 occurs in chapter i of part xi of the constitution which deals with legislative relations- distribution of legislative powers. by article 245 the territorial operation of legislative power of the ..... of legislation and not by way of executive orders. a constitution bench of the supreme court in maganbhai ishwarbhai patel etc. v. union of india and another [(1970) 3 scc 400] has stated the legal position succinctly after referring to well settled principles of international law, as well as the decision of the judicial committee .....

Federal Bank Officers Association Vs. Union of India

Court : Kerala

Reported in : [2004]140TAXMAN173(Ker)

..... the petitioners, was not a subject matter of challenge in the earlier writ petition. petitioners seek for a declaration that section 17(2)(vi) of the income tax act as inserted by finance act 2001 is illegal and violative of articles 19(1)(g) and 246 of the constitution of india, and a declaration that rule 3 of the income tax rules, ..... by 'fringe benefit or amenity. reference is also made in support of this contention to the decisions of the supreme court in harakchand ratanchand banthia v. union of india air 1970 sc 1453 (sc), ajay kumar banerjee v. union of india air 1984 sc 1130 and devi das gopal krishnan v. state of punjab : [1967]3scr557 and other decisions.9. ..... that the state has a wide discretion in the matter of selecting the persons or objects to be taxed. in jaipur hosiery mills (p) ltd v. state of rajasthan (1970) 26 stc 341 the supreme court observed as follows :'. it has to be borne in mind that in matters of taxation the legislature possesses the large freedom in the matter .....

M.S. Hameed Vs. Director of State Lotteries

Court : Kerala

Reported in : [2001]114TAXMAN394(Ker)

..... has no application, and, hence, the demand of tax, as coming through ext. p4 is unsustainable and without jurisdiction.4. section 194g had been introduced by the finance act, 1991, effective from 1-10-1991. i may extract the section, as it might be relevant to appreciate the stand of the parties better :'commission, etc., ..... , the senior counsel, appearing on instructions, for the petitioners, could be summarised as following.5. provisions for collection and recovery of income-tax, appearing in chapter xvii of the act refer to various methods, viz., deduction at source, collection at source, advance payment of tax, collection by recovery and levy of interests, etc. since section ..... of section 194g. the sub-heading of the section is 'commission, etc.,' on sale of lottery tickets. the liability is for deduction at source, under chapter xvii. the general provision by section 190 prescribes for deduction, collection at source or advance payment. it is not disputed that if at all the first one .....

St.Mary's Orthodox Church, Vettipuram, Pathanamthitta, Rep. by its Vic ...

Court : Kerala

..... paragraphs 10-13, surayya begum (mst.) v. hohd.usman reported in (1991) 3 scc 114 and amrit sagar gupta and others v. sudesh behari lal and ors reported in air 1970 sc 5 has held that to apply explanation vi to sec.11 cpc, as held in rss sangh's case (supra), it is necessary that interest of the person concerned ..... representative of the other members of the joint hindu family, and so has been a trustee.. 13. in amrit sagar gupta and others v. sudesh behari lal and ors. (air 1970 sc 5), the supreme court held: 6. it is not necessary, in order that a decree against the manager may operate as res judicata against coparceners who were not parties ..... in the matter of establishment of any type of cemetery or burial ground. as a matter of fact, sec.321 of the kerala municipalities act does not even make any differentiation between open burial ground/cemetery or vault type cemetery. 28. chapter v of the said rules deals with special provisions in cases of certain occupancy groups and rule 36(10) of .....