Court : Kerala
..... report, directed the superintendent of police, vigilance and anti-corruption bureau(siu-1) to register a vigilance case for the offences under sections 7 and 13(1)(d) of the prevention of corruption act and to conduct an investigation. 4. the investigating officer conducted an investigation and prepared a factual report. at first, he submitted the ..... the disclosure made by the 9th respondent herein sri.biju ramesh in certain t.v. channels that the 12th respondent herein sri.k.m. mani, the finance minister, has demanded rs.5 crores as illegal gratification to facilitate the renewal of bar licence, and obtained rs.1 crore from the members of the kerala ..... officer with his opinion. the court below, through the impugned order, has chosen to direct the investigating officer to conduct a further investigation in the matter, under section 173(8) cr.p.c. 8. the present original petition(crl.) is filed by the vigilance and anti-corruption bureau through its additional director general of police .....
Tag this Judgment!Court : Kerala
..... is the appellant herein. the case was taken on file by the magistrate on the basis of a private complaint filed by the complainant under section 138 of the negotiable instruments act, (hereinafter called 'the act'). 2. the case of the complainant in the complaint was that, the accused borrowed a sum of rs.55,000/- from the complainant and ..... had further stated that, there was no transaction between the complainant and the accused and he was a subscriber of the chitty conducted by m/s.lakshmi chittis and finances and when he bid the chitty, a blank signed cheque was given to them and the same was closed and misusing the cheque, the present complaint has been ..... notice is the question to be considered in this case. for that purpose, it is necessary to consider section 138 of the act and section 9 of the general clauses act are to be understood, which read as follows: section 138 of the act: 138. dishonour of cheque for insufficiency, etc., of funds in the account.- where any cheque drawn by .....
Tag this Judgment!Court : Kerala
..... of the petitioners that, on the consideration received by them for providing the services contemplated under the master services agreement, they are paying service tax in terms of the finance act, 1994 as amended, and hence there cannot , at any rate, be a levy of kvat also on the same consideration amount. 3. i have heard sri.a ..... available by the petitioner, to the sharing telecom operators. in the instant writ petitions, the orders impugned by the petitioners are assessment orders passed under the kvat act, whereby the consideration received by the petitioner for providing passive infrastructural services, has been deemed as consideration received for the transfer of the right to use the passive ..... infrastructure, by treating it as a deemed sale under section 6(1)(c) of the kvat act. the assessment orders are passed by treating the petitioners as assessees, who are liable to pay tax under the kvat .....
Tag this Judgment!Court : Kerala
..... is otherwise maintainable before the civil court, would not normally be relevant in considering the question of jurisdiction of the civil court. 12. section 17 of the recovery of debts act contemplates the jurisdiction of the tribunal to entertain and decide applications from the banks and financial institutions. since the tribunal had no jurisdiction to ..... entertain and decide the applications of the sbi home finance ltd., the same being not a bank or financial institution within the meaning of the recovery of debts act, the tribunal would not get exclusive jurisdiction to entertain and decide such a case only on the ..... are the same, the revisions are being disposed of by this common order. the suits were filed by the sbi home finance ltd., which is a company registered under the companies act. sbi home finance ltd. is not a bank or financial institution within the meaning of the recovery of debts due to banks and financial .....
Tag this Judgment!Court : Kerala
..... . rule 4 of the jenmikaram payment (abolition) rules, 1961 provides that the question whether an institution is a religious or charitable institution of public nature under section 4 of act 3 of 1961 shall be decided by the collector of the district. as per this provision, any institution desiring to get the decision of the collector that it ..... the apex court in tilkayat shri govindlalji maharaj's case (air 1963 sc 1638)." 44. in goswami shri mahalaxmi vahuji v. shah ranchhoddas kalidas and ors. (air 1970 sc 2025), it was held in paragraph 15, "though most of the present day hindu public temples have been founded as public temples, there are instances of private ..... of worship in the temple, it was difficult to infer dedication of the temple to the public. 24. in goswami shri mahalaxmi vahuji v. rannchhoddas kalidas, (1970) 2 scr 275 : (air 1970 sc 2025), this court, after considering the earlier decisions on this aspect, held as follows (at pp. 2031-32 of air) :- "though most of the .....
Tag this Judgment!Court : Kerala
..... consideration and disposed by this common judgment. 2. the petitioner in w.p.(c).no.5348/2015 is an online service provider, registered as such under the finance act, 1994, as amended, governing the levy of service tax. in the writ petition, the petitioner is aggrieved by orders of penalty that have been passed against ..... proposal for imposition of penalty in both the cases was premised on the contention that the petitioners had occasioned a breach of the provisions of section 20 and section 40 of the kvat act dealing with the filing of necessary returns and maintenance of true and correct accounts. 7. in the notices issued to the petitioners, proposing ..... loss suffered by the state. this exercise, in our opinion, cannot be under taken by the officer empowered with me power to impose penalty under section 67 of the act. section 67 contemplates imposition of penalty on proof of commission of offences as a measure of deterrence; best judgment assessments are made to compensate the loss caused .....
Tag this Judgment!Court : Kerala
..... said judgment of conviction was pronounced by the learned magistrate on 28.05.2014. on the very same day, when the 1st respondent herein received a conviction under section 138 of the n.i.act, she thought of making a complaint against the complainant as a counterblast. accordingly, the police registered a crime on the said complaint, and after investigation submitted final ..... society, or the life insurance corporation of india, or the industrial credit and investment corporation of india, or the industrial finance corporation, or the state financial corporation established under the state financial corporation act, or any institution established by or under an act of parliament or the legislature of a state. thus, the definition is very clear as to who can be called .....
Tag this Judgment!Court : Kerala
..... in which the apex court held that, whether two units are one or distinct will have to be considered in the light of the provisions of section 2a of the epf act which declares that where an establishment consists of different departments or has branches whether situate in the same place or in different places, all such ..... from 31.08.1982. against ext.p3 order, the samithi filed ext.p4 appeal before the employees provident fund appellate tribunal, the 1st respondent herein, under section 7a of the epf act. 5. relying on ext.p5 national policy on education-1986, ext.p5(a) guidelines for pre-primary schools and ext.p5(b) letter on 'early ..... far there is functional integrity between the two units, whether one unit cannot exist conveniently and reasonably without the other, and on the further question, in matters of finance and employment, the employer has actually kept the two units distinct or integrated. 20. in sayaji mills ltd. v. regional provident fund commissioner [1984 supp scc 610 .....
Tag this Judgment!Court : Kerala
..... to 60% of the compounding fee that was payable in respect of cone crushers, inasmuch as the said rate was stipulated under the statute, as amended by the finance act, 2014, and with a further stipulation that, in the event of this court finding in favour of the assessees in the writ petitions referred to above, the ..... accept from any person who has committed or is reasonably suspected of having committed an offence against this act, other than those specified under clause (e) of sub-section (1) or clauses (b), (c) or (d) of sub-section (2) of section 71 by way of compounding of such offence.- (a) where the offence consists of the evasion of ..... money not exceeding ten thousand rupees. provided that the commissioner may by order authorize any officer to compound the offence under this section on payment of a reduced amount. (2) on payment of such amount under sub- section (1), no further penal or prosecution proceedings shall be taken against such person, in respect of that offence." 4. .....
Tag this Judgment!Court : Kerala
..... was offered for sale only on that date. 14. section 15 of the customs act, 1962 (hereinafter referred to as 'the act') prescribes the date for determination of rate of duty and tariff valuation of imported goods. sub-section (1) of section 15 of the act, as it stood prior to finance act, 2003 (act 32 of 2003), reads thus; "15. date for ..... determination of rate of duty and tariff valuation of imported goods:- (1) the rate of duty and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force, - (a) in the case of goods entered for home consumption under section ..... was within its right to claim release of goods without paying any redemption fine, on the day it complied with the formalities under section 68 of the act. section 68(c) of the act prescribes an official function which was not performed by the customs authorities due to entertainment of a wrong and illegal notion regarding the .....
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