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Judgment Search Results Home > Cases Phrase: finance act 1973 chapter 3 direct taxes Sorted by: recent Court: kerala Page 7 of about 892 results (0.143 seconds)

Apr 08 2015 (HC)

Nair Service Society Vs. Government of Kerala and Another

Court : Kerala

..... then contended that, if the managers of aided schools are compelled to appoint protected teachers from outside it will take away the right available to the manager under rule 3 of chapter xiva of ker to keep the such appointees on probation and also the consequential rights of the manager under rule 6 to declare satisfactory completion of probation, to extend the period ..... court) was with regard to the validity of clause 5(i) and (ii) of government order dated 10/6/2008, which according to the said respondents go contrary to sub-rule (3) of rule 7a of chapter xiva of ker and hence ultra vires and unenforceable and that, the government order dated 10/6/2008, which is contrary to sub-rule (3) of rule 7a of the ker, has rightly been ..... (b) the authoritative texts- (i) of all bills to be introduced or amendments thereto to be moved in either house of parliament or in the house or either house of the legislature of a state, (ii) of all acts passed by parliament or the legislature of a state and of all ordinances promulgated by the president or the governor of a state, and (iii) of all orders, rules, regulations and bye-laws issued under this constitution ..... of chapter v of ker, the recognition granted to a school or standard may be withdrawn, if there is any breach of the provisions of the act and the rules; and the departmental rules and directions issued in conformity with the provisions of the act and ..... time assumed wider ramifications considerably affecting the finances of the state. .....

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Apr 07 2015 (HC)

K.P. Paul Vs. The District Collector (Appellate Authority)

Court : Kerala

..... thereafter the government initiated proceedings against the petitioner under the provisions of the kerala public buildings (eviction of unauthorised occupants) act, 1968 through the estate officer, who was the superintendent of medical college, kottayam, who initiated proceedings for eviction of the petitioner from the public building vide notice dated ..... we make it clear that in any event, any default in complying with any of the above directions, it shall be open for the 2nd respondent to take possession of the premises with the assistance of ..... the society is to be constituted under the travancore-cochin literary, scientific and charitable societies registration act, 1955 and several charitable scientific and philanthropic activities, quite apart from construction of paywards, such as research and scientific investigations, provision of assistance to the rehabilitation of discharged patients and physically disabled and mentally ..... the society was directed to be constituted by the state government by its order dated 19.6.1973 (a copy of which was produced as ext.r3(a) in the writ petition), for the purpose of construction of pay wards in 10 government medical ..... a non-profit making society utilising funds for the purposes envisaged in the act the society will be eligible for exemption from the payment of income tax. ..... in mind all these aspects of the matter, the government have been exploring the possibility of a scheme for constructing paywards aided by institutional finance. a w.a. .....

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Mar 30 2015 (HC)

M/S.Muthoot Finance Ltd Vs. Corporation of Cochin

Court : Kerala

..... , the petitioner is said to have obtained the following necessary statutory clearances and certificates: (1) exhibit wpc224214 2 p2 environmental clearance by the ministry of environment & forests, government of india, new delhi; (2) exhibit p3 composite consent under various pollution acts issued by kerala state pollution control board; (3) exhibit p4 no objection certificate issued by airports authority of india; (4) exhibit p5 no objection certificate issued by southern naval command; (5) exhibit p6 confirmation issued by the fifth respondent greater cochin development ..... consequently, first and second respondents are directed to re-consider the petitioner's application for building permit afresh, keeping wpc224214 23 in view the observations of this court above, and pass appropriate orders thereon as expeditiously as possible, at any rate, within a month's time from the ..... their lordships, making a reference to the chapter on "zoning and planning" in american jurisprudence, 2nd, vol.82, have stressed the importance of planned development of urban spaces by holding thus ..... 2242 of 2014 (e) ------------------------------------------- petitioner: m/s.muthoot finance ltd, muthoot chambers, 2nd floor, kurien towers, opp.saritha theatre complex, banerji road, kochi-682018, represented by its managing director mr.george ..... -p1(b): true copy of land tax receipt no.18300 dated2106.2012. ..... of 2014 (e) petitioner's exhibits: exhibit-p1(a): true copy of land tax receipt no.18328 dated2106.2012. .....

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Mar 26 2015 (HC)

Joy Cherian Vs. Sub Inspector of Police, Thampanoor,

Court : Kerala

..... of religion, race, place of birth,residence ,language, caste or community or any other ground whatsoever, disharmony or feelings of enmity, hatred or ill-will between different religious, racial, language or regional groups or castes or communities, or (b) commits any act which is prejudicial to the maintenance of harmony between different religious, racial, language or regional groups or castes or communities, and which disturbs or is likely to disturb the public tranquility, [or] [( c) organizes any exercise, movement, drill or other crl.m.c.no.4381 ..... the injunction of koran and start worshiping prophet mohammed, which was restrained by prophet mohammed himself and it is likely to create wound in the minds of persons, who are professing islam and thereby the act of the petitioner will amount to offence under section 153 a (a) of the indian penal code and it is not a case to be quashed invoking the power under section 482 of the code considering the public interest ..... prosecution for offences against the state and for criminal conspiracy to commit such offence:- (1) no court shall take cognizance of:- (a) any offence punishable under chapter vi or under section 153 a, [section 295 a or sub-section (1) of section 505] of the indian penal code (45 of 1860), or (b) a criminal conspiracy to commit such offence, or (c ) any such abetment, as is described in section 108 a of the indian penal code (45 ..... office is directed to communicate a copy of this order to the concerned court .....

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Mar 25 2015 (HC)

George Joseph Vs. The Pala Municipality

Court : Kerala

..... is essential to refer to rules 15, 97, 126 and 141 of the rules: rule 15 deals with reference to council where the secretary delays to grant or refuse to approve or permit; rule 97, under the chapter `wall and fence', deals with the submission and disposal of application; rule 126, the deeming provision, deals with the issue of how the council is bound to decide on application; and finally rule 141 deals ..... apart from contending that the petitioners had no knowledge about the acquisition proceedings until they received notice under section 9 of the land acquisition act (unamended), the learned counsel has also contended that as the property had been acquired for the benefit of the municipality, it is presumed to have knowledge since inception and it ought to have, if desired, taken remedial steps ..... accordingly, the learned standing counsel has urged this court to dismiss the writ petition, for any positive direction for regularization would amount to negation of the statutory mandate as has been contained in the kerala municipality building rules, 1999 ..... into account the subsequent developments, a learned single judge of this court permitted the petitioners to submit an application for regularization of the construction already made and a consequential direction in positive terms to the respondent municipality to regularize the said construction. ..... , there is no cavil that the ratio of heera construction (supra) does not have any direct application to the facts of the present case. .....

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Mar 20 2015 (HC)

Ibs Software Services Private Limited Vs. Union of India and Others

Court : Kerala

..... 2011-v, 3786 of 2013-w & 7896 of 2013-j ----------------------------------------------- dated this the 20th day of march, 2015 judgment whether the proceedings under section 147 of the income tax act, 1961 [for brevity "it act"] initiated to reassess escaped income, beyond four years, is sustainable on the ground of assessee's failure to "fully and truly disclose all material facts", is the question ..... found that it was clear that the assessing officer had not discussed the matter and consequently there is an escapement of income chargeable to tax in the assessment and the assessing officer has reason to believe that such escapement has occurred is sufficient for a re-opening to be ..... - 17 - connected cases the fact remained that, the liability of penal interest for non-payment of sales tax being of the previous year, was not disclosed by the assessee, though discernible from the books of account. ..... the assessee had, on receipt of the notice, replied, seeking that the return filed under section 139(1) of the act, be treated as the return filed pursuant to the notice and also sought for detailed reasons on the basis of the decision of the hon'ble supreme court in ..... india, represented by the secretary, ministry of finance (department of revenue), north block, new ..... the tribunal was directed to adjudicate on the fact whether actually the sale price received amounted to profit; without merely drawing an inference that the income tax officer had considered the relevant facts, on ..... 1973 ..... 1973 .....

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Mar 20 2015 (HC)

Ibs Software Services Private Limited Vs. Union of India and Others

Court : Kerala

..... 2011-v, 3786 of 2013-w & 7896 of 2013-j ----------------------------------------------- dated this the 20th day of march, 2015 judgment whether the proceedings under section 147 of the income tax act, 1961 [for brevity "it act"] initiated to reassess escaped income, beyond four years, is sustainable on the ground of assessee's failure to "fully and truly disclose all material facts", is the question ..... found that it was clear that the assessing officer had not discussed the matter and consequently there is an escapement of income chargeable to tax in the assessment and the assessing officer has reason to believe that such escapement has occurred is sufficient for a re-opening to be ..... - 17 - connected cases the fact remained that, the liability of penal interest for non-payment of sales tax being of the previous year, was not disclosed by the assessee, though discernible from the books of account. ..... the assessee had, on receipt of the notice, replied, seeking that the return filed under section 139(1) of the act, be treated as the return filed pursuant to the notice and also sought for detailed reasons on the basis of the decision of the hon'ble supreme court in ..... india, represented by the secretary, ministry of finance (department of revenue), north block, new ..... the tribunal was directed to adjudicate on the fact whether actually the sale price received amounted to profit; without merely drawing an inference that the income tax officer had considered the relevant facts, on ..... 1973 ..... 1973 .....

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Mar 20 2015 (HC)

Ibs Software Services Private Limited Vs. Union of India and Others

Court : Kerala

..... 2011-v, 3786 of 2013-w & 7896 of 2013-j ----------------------------------------------- dated this the 20th day of march, 2015 judgment whether the proceedings under section 147 of the income tax act, 1961 [for brevity "it act"] initiated to reassess escaped income, beyond four years, is sustainable on the ground of assessee's failure to "fully and truly disclose all material facts", is the question ..... found that it was clear that the assessing officer had not discussed the matter and consequently there is an escapement of income chargeable to tax in the assessment and the assessing officer has reason to believe that such escapement has occurred is sufficient for a re-opening to be ..... - 17 - connected cases the fact remained that, the liability of penal interest for non-payment of sales tax being of the previous year, was not disclosed by the assessee, though discernible from the books of account. ..... the assessee had, on receipt of the notice, replied, seeking that the return filed under section 139(1) of the act, be treated as the return filed pursuant to the notice and also sought for detailed reasons on the basis of the decision of the hon'ble supreme court in ..... india, represented by the secretary, ministry of finance (department of revenue), north block, new ..... the tribunal was directed to adjudicate on the fact whether actually the sale price received amounted to profit; without merely drawing an inference that the income tax officer had considered the relevant facts, on ..... 1973 ..... 1973 .....

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Mar 20 2015 (HC)

Ibs Software Services Private Limited Vs. Union of India and Others

Court : Kerala

..... 2011-v, 3786 of 2013-w & 7896 of 2013-j ----------------------------------------------- dated this the 20th day of march, 2015 judgment whether the proceedings under section 147 of the income tax act, 1961 [for brevity "it act"] initiated to reassess escaped income, beyond four years, is sustainable on the ground of assessee's failure to "fully and truly disclose all material facts", is the question ..... found that it was clear that the assessing officer had not discussed the matter and consequently there is an escapement of income chargeable to tax in the assessment and the assessing officer has reason to believe that such escapement has occurred is sufficient for a re-opening to be ..... - 17 - connected cases the fact remained that, the liability of penal interest for non-payment of sales tax being of the previous year, was not disclosed by the assessee, though discernible from the books of account. ..... the assessee had, on receipt of the notice, replied, seeking that the return filed under section 139(1) of the act, be treated as the return filed pursuant to the notice and also sought for detailed reasons on the basis of the decision of the hon'ble supreme court in ..... india, represented by the secretary, ministry of finance (department of revenue), north block, new ..... the tribunal was directed to adjudicate on the fact whether actually the sale price received amounted to profit; without merely drawing an inference that the income tax officer had considered the relevant facts, on ..... 1973 ..... 1973 .....

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Mar 20 2015 (HC)

Ibs Software Services Private Limited Vs. Union of India and Others

Court : Kerala

..... 2011-v, 3786 of 2013-w & 7896 of 2013-j ----------------------------------------------- dated this the 20th day of march, 2015 judgment whether the proceedings under section 147 of the income tax act, 1961 [for brevity "it act"] initiated to reassess escaped income, beyond four years, is sustainable on the ground of assessee's failure to "fully and truly disclose all material facts", is the question ..... found that it was clear that the assessing officer had not discussed the matter and consequently there is an escapement of income chargeable to tax in the assessment and the assessing officer has reason to believe that such escapement has occurred is sufficient for a re-opening to be ..... - 17 - connected cases the fact remained that, the liability of penal interest for non-payment of sales tax being of the previous year, was not disclosed by the assessee, though discernible from the books of account. ..... the assessee had, on receipt of the notice, replied, seeking that the return filed under section 139(1) of the act, be treated as the return filed pursuant to the notice and also sought for detailed reasons on the basis of the decision of the hon'ble supreme court in ..... india, represented by the secretary, ministry of finance (department of revenue), north block, new ..... the tribunal was directed to adjudicate on the fact whether actually the sale price received amounted to profit; without merely drawing an inference that the income tax officer had considered the relevant facts, on ..... 1973 ..... 1973 .....

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