Judgment Search Results Home > Cases Phrase: finance act 1970 chapter iii income tax Court: kerala Page 31 of about 374 results (0.119 seconds)

Madras Rubber Factory Ltd. Vs. the State of Kerala

Court : Kerala

Reported in : [1979]44STC208(Ker)

..... of assessment.in gurbaksh singh v. union of india [1976] 37 s.t.c. 425 (s.c.) the supreme court considered the revisional power under the bengal finance (sales tax) act, 1941. the principal point that was canvassed was that, in exercising the revisional power, the revisional authority is fettered by a period of limitation which is provided ..... taking a contrary view were also brought to our notice; one of them was the decision in a. velayutha raja v. board of revenue (c.t.), madras [1970] 26 s.t.c. 176.17. we began the discussion of the question by recording our first impression on the statutory provision. the power of assessing escaped turnover ..... kottayam, is the petitioner in this tax revision. the factory has its headquarters in madras and its purchase depots in kottayam and calicut. the assessment year concerned is 1970-71. rubber is taxable at the last purchase point. rubber is locally purchased from kerala state and sold in madras. the goods are despatched to the madras factory .....

Das Agencies and anr. Vs. State of Kerala

Court : Kerala

Reported in : [1988]69STC44(Ker)

..... annual turnover of the purchasing dealer.4. the principal challenge against sub-section (2a)(i) of section 5 of the act introduced by the kerala finance act 18 of 1987 is based on the contention that the state legislature is not competent to pass a legislation imposing a ..... (1)(f).7. the hoechst pharmaceuticals' case air 1983 sc 1019 related to the validity of section 5(1) of the bihar finance act, 1981 providing for the levy of a surcharge on every dealer whose gross turnover during a year exceeds rs. 5 lakhs in addition ..... kodar's case air 1974 sc 2272 related to the validity of section 2(1) of the tamil nadu additional sales tax act, 1970 as per which an additional tax at the rate of 5 per cent on the tax payable by a dealer is imposed on ..... the nature and identity of the additional sales tax imposed by the 1970 act have not been in any way altered by the impugned act. as already pointed out what has been done by the impugned act is only to provide for a different mode of computation of the .....

City Cold Storage Vs. State of Kerala

Court : Kerala

Reported in : [1979]44STC312(Ker)

..... combination thereof. these considerations are reflected in the four principal phases of frozen fish production and handling; namely, packaging, freezing, cold storage and transportation, described in this chapter.at page 440, under the heading of 'storage of frozen fish' is to be found the following:fishery products may undergo undesirable changes in flavor, odor, appearance, ..... of 1975 and 2006 and 5087 of 1976-e and 4039 of 1977-lthese writ petitions assail the provisional assessments. exhibit p1 is the provisional assessment order for 1970-71. exemption was claimed in respect of the turnover from frozen meat and fish kept in cold storage. the final assessments are pending in these cases and ..... in the first schedule thereto:s.r.o. no. 342/63.--in exercise of the powers conferred by section 10 of the kerala general sales tax act, 1963 (act 15 of 1963), the government of kerala having considered it necessary in the public interest so to do hereby make an exemption in respect of the tax .....

The State of Kerala and anr. Vs. K.S. Krishna Kumari and ors.

Court : Kerala

Reported in : AIR1976Ker54

..... the case of the more well-to-do members of the communities or castes which have been included and described in appendix viii of the report. in paragraph 13 in chapter iii of the report, the commission has given the reasons for reaching the conclusion that it did viz., that with the improvement in economic standards the social backwardness disappeared. it ..... that has taken place among the members of the communities which were originally treated as wholly or at least by and large backward as is seen from paragraph 32 in chapter v of the report of the commission.22. counsel then contended that the fixation of the income at rs. 6000/- for classi-fying thoge who are economically better off is .....

In Re: Temples in the Erstwhile Malabar Area

Court : Kerala

Reported in : AIR1995Ker172

..... p. no. 3821/ 1990 and accepted in the order dated 10-4-1992. the relevant recommendations are those contained in sub-clauses (3) and (4) of clause 38 in chapter 5 of the report. they are:(3) de-politicization of the board and its working is a matter of highest priority.(4) ministers of the government and members of the ..... spoken about the constitution of sankaran nair commission and the report submitted by him. a corporation known as'malabar temple development corporation' was constituted in 1969 to improve the finances of the malabar temples and their affairs. the witness was a member of that committee which consisted of seven members. the corporation proposed to consolidate the entire properties belonging ..... view of the vesting of the landlord's rights in the state. no rent was payable by the tenants to the landlords from the appointed day, viz. 1-1-1970. but the act provided for payment of annuity and several provisions were made in that behalf in sections 66 to 71 and section 72n of that .....

K.M. Mohammed Shafi and Others Vs. Union of India represented by its S ...

Court : Kerala

..... it is necessary to look into the scheme of the statute namely, the foreign exchange management act, 1999 (for short, the 1999 act ). the 1999 act was enacted to consolidate and amend the law relating to foreign exchange. chapter iv of the act deals with contravention and penalties . section 13 deals with penalties. section 13(1) provides that ..... in director of enforcement, madras v. rama arangannal and another [air 1981 madras 80], adi pherozshah gandhi v. h. m. seervai, advocate general of maharastra, bombay [(1970) 2 scc 484] and mohtesham mohd. ismail v. spl. director, enforcement directorate and another ([2007] 8 scc 254). 9. we have considered the submissions of learned ..... have brought an order dated 6.3.2009 issued by the government of india, ministry of finance (annexure r1([b]) which is to the following effect: f.no.16/85/2008-ad-edgovernment of india ministry of finance,department of revenuenew delhi, the 6th march, 2009order the officers of the rank of assistant director .....

R. Ramachandran Nair Vs. State of Kerala and ors.

Court : Kerala

Reported in : AIR1997Ker322

..... of fairplay and justice. the counter-affidavit also proceeds to state that the secretary, department of revenue, ministry of finance, government of india is not even an acquaintance of the second respondent. the alleged involvement of the second respondent ..... the power to investigate into the cognizable offences is legitimately exercised in strict compliance with the provisions falling under chapter xii of the code and the courts are not justified in obliterating the track of investigation when the investigating ..... point the learned counsel relied on the supreme court decision reported in s. n. sharma v. bipen kumar, air 1970 sc 786. in the above ruling the supreme court held as follows :'7. counsel appearing on behalf of the ..... unblemished record of 35 years service in the indian administrative service. there were allegations against the petitioner regarding various acts of commissions and omissions on his part while functioning as the vice-chancellor of the sree sankaracharya university of .....

K.S. Shajahan Vs. State of Kerala

Court : Kerala

..... provide for regulation of trade and commerce, production, supply and distribution of cigarettes and other tobacco products and for matters connected therewith or incidental thereto the aforesaid act (act 34 of 2003) was passed by the parliament. 8. it is also worthwhile to refer section 24 also which reads thus: "(1) any person who ..... is a piece of legislation passed by the parliament under article 253 of the constitution which says that notwithstanding anything in the forgoing provisions of chapter xi of the constitution, parliament has the power to make any law for the whole or any part of the territory of india for implementing ..... always interpret the constitutional provisions bearing in mind the object of the legislation. the intention of the legislation in incorporating section 118(i) in kerala police act was with a laudable object. legislature was bearing in mind the pernicious and deleterious effect of intoxicating substances including tobacco products on the children, especially below .....

Sri Ramalinga Mills (Cbe) Ltd. and ors. Vs. the Assistant Collector of ...

Court : Kerala

Reported in : 1988(14)LC264(Kerala); 1990(21)LC364(Kerala)

..... levied customs duty at 100 per cent of the value of the goods and an additional duty under the customs tariff act. an auxiliary duty at 20 per cent was also levied under section 32(1) of the finance act, 1978. the importers claimed exemption from the aforesaid duties as per notifications issued by the government of india under ..... 48 authorises disposal of goods not cleared for home consumption or warehoused or transhipped within two months after unloading. it speaks of such goods also as imported goods. chapter viii dealing with goods in transit would indicate that the goods become imported goods when they enter the territorial waters of india. section 53 makes provision for exemption from ..... in the totality of the property of the country, they cannot be said to have been imported. reliance is also placed on the decisions in union of india v. kacherim-1970 crl. l.j. 417-, k.r. ahmed shah v. assistant collector of customs (1975 l.w. crl. 127)=(1981 ecr id) and the unreported judgments of .....

Umayammal Vs. State of Kerala

Court : Kerala

Reported in : (1983)ILLJ267Ker

..... provisions. we will leave those issues to cases where they actually arise on the pleadings.3. we come back to the question of benefits under the act-more specifically under chapter v-a of the act. there the question is, can these provisional employees be taken as workmen and further can they be considered to be employed in an industry as defined ..... of a civil servant. therefore, the terms 'tenure of pleasure' is also one of the conditions of service. the supreme court in state of u.p. v. babu ram 1970-i l.l.j. 670, said about the interrelation between articles 309, 310 and 311 in the following words:under article 309 the appropriate legislature may regulate the recruitment and ..... v. bombay labour union 1969-i l.l.j. 775, a bench of six judges of the supreme court observed in management of safdarjung hospital v. kuldip singh sethi 1970-ii l.l.j. 266, that the reason given in the above two cases, particularly the madras gymkhana club, lies in the kind of establishment with which the court .....