Judgment Search Results Home > Cases Phrase: finance act 1978 chapter i preliminary Court: kerala Page 1 of about 206 results (0.057 seconds)

Commissioner of Income-tax Vs. Mathew M. Thomas and ors.

Court : Kerala

Reported in : [1993]201ITR494(Ker)

..... notice under section 269d, the proceedings will be dropped if the apparent consideration of the immovable property is below rs. 5 lakhs.' 4. the provisions of chapter xx-c of the income-tax act introduced by the finance act of 1986, with effect from october 1, 1986, has been explained in another circular dated july 9, 1986. the explanatory note is seen reported in ..... tax due. under section 269d(1), a preliminary notice was served on the assessees on june 26, 1978. the valuation report was submitted by the officer on february 14, 1979. the competent authority passed an order after hearing objections under section 269f of the act on march 31, 1981. aggrieved by the same, the respondents-assessees filed an appeal before the appellate .....

Biju Purushothaman Vs. the State of Kerala and ors.

Court : Kerala

Reported in : 2008CriLJ4488; 2008(2)KLJ625

..... section 162 itself. the interdict under section 162 cr.p.c., therefore, does not apply to an investigation under section 202 which provision is located outside chapter xti cr.p.c. hence statements recorded during an investigation under section 202 cr.p.c. can be used to contradict the statement given under section 145 ..... power of dismissal is one which can be exercised only at the post-cognizance stage. (see raju puzhankara v. state of kerala 2008 (2) klt 467 - also see cref finance ltd. v. sree shanthi homes (p) ltd. : 2005crilj4524 , govind mehta v. state of bihar : 1971crilj1266 , nagraj v. state of mysore : 1964crilj161 )2) where ..... enquiry commissioner and special judge, thiruvananthapuram, (hereinafter referred to as 'the special judge') alleging offences punishable under sections 7 and 13 of the prevention of corruption act, 1988 read with section 120b i.p.c. challenges annexure xvii order dated 25-3-2008 passed by the special judge ordering investigation by the superintendent of .....

Al-ishan School Vs. State of Kerala and ors.

Court : Kerala

Reported in : 2008(3)KLJ699

..... . that rule-making power is subjected to a laying procedure in terms of section 37.95. ker is made in exercise of the powers conferred under section 36 of the act. chapter v therein deals with opening and recognition of schools. the embargo in sub-section (5) of section 3 read with rule 1(3) of ..... the list. the petitioners have alternate and efficacious remedy by way of filing objections against the list, it is contended. it is specifically pointed out that rule 2(2) of chapter v ker itself provides such an opportunity to file objections and that the petitioners may, therefore, file their objections against recognition of schools and government will finalize the list only ..... the development plan. rule 17 provides the conditions to be satisfied for grant of recognition of schools. the full bench of this court in fr. mathew v. state of kerala 1978 klt 763 held that rules 2a, 9, 11 and 17 amplify rule 2. so much so, those rules work in unison, to regulate the areas where new schools are to .....

K Faizel Vs. State of Kerala

Court : Kerala

..... thereof) without previously giving such occupier at least seven days' notice in writing of his w.a.no.552/2015 11 intention to do so." chapter vii of the act deals with acquisition of land for companies. company is defined under section 3(e) as under:3. e): the expression "company" means a company ..... and the government indicates that m/s.st.vincent industrials is owned by roman catholic diocese of calicut which is a society registered under the societies registration act, xxi of 1860. even assuming for the sake of argument that the acquisition amounts to fraud, the particulars were available as per gazette notification dated 14 ..... that the agreement is executed between st.vincent industrials, charitable institution, kozhikode owned by the roman catholic diocese of calicut, a society registered under the societies registration act, xxi of 1860. the land was acquired, compensation was paid to the land owners and possession taken and handed over to the requisitioning authority. however, the .....

John Vs. Sherthalai Municipality

Court : Kerala

Reported in : AIR1959Ker323; 1959CriLJ1180

..... finality that proceedings under rules 31 and 38 were initiated. section 133 of the district municipalities act enacts that the rules and tables embodied in schedule ii (taxation and finance rules) shall be read as part of chapter vi (taxation and finance). the result is the assessment or levy can be questioned only under the provisions and ..... in the manner prescribed under the act and the rules framed thereunder and not de hors them. this ..... expressly provided by the actwould appear to be inconsistent with the statutoryobligation to pay arising by virtue of the assessment.these contentions are well founded. the act andthe rules framed thereunder prescribe both theremedy and the manner in which it may be enforced.where a statute sets up a hierarchy of authorities, a .....

Periyar and Pareekanni Rubber Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Reported in : [1990]181ITR396(Ker)

..... circumstances of the case, and on a true interpretation of the provisions and the scope of the relevant rule and the retrospective amendment made to section 80j by the finance (no. 2) act, 1980, the tribunal was right in restoring the assessment to the income-tax officer for recomputing the capital in accordance with the provisions of section 80j(1a) ?' 2. ..... to be gone into by the income-tax officer in view of the retrospective amendment introduced in section 80j by way of a new sub-section (1a) by the finance (no. 2) act of 1980. it is thereafter that the aforesaid two questions of law were formulated and referred for the opinion of this court.6. we heard counsel.7. it is ..... following questions of law as directed by this court and arising out of the order of the tribunal dated march 18, 1981 in i. t. a. no. 544 (coch) of 1978-79 :'(1) whether, on the facts and in the circumstances of the case, the tribunal was right in holding that only a part of the expenses during construction, namely, 1 .....

Kamaraj Spinning Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Reported in : 1983LC1462D(Kerala); 1983(14)ELT1751(Ker)

..... also the special duty (additional duty/auxiliary duty) of excise which has been levied in respect of the said goods under the finance act, 1978. it is contended therein that the relief in excise duty under the notifications is intended to recover in its scope both the basic duty of excise and the special ..... central government being satisfied that it is necessary in the public interest so to do hereby exempts viscose staple fibre and viscose tow, falling within chapter 56 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india, from so much of the duty of customs leviable thereon under the said first schedule as ..... or any part of the duty of customs leviable. in exercise of such power central government issued notifications exempting viscose staple fibre falling within chapter 56 of the first schedule of the customs tariff act when imported into india from so much of the duty of customs leviable thereon under the said first schedule as is in excess of the .....

C.K. Rajan Vs. State of Kerala and ors.

Court : Kerala

Reported in : AIR1994Ker179

..... time of hearing and proceed to pronounce our decision on that basis.11. sri krishna temple, guruvayur is governed by the guruvayur devaswom act, 1978 (act 14 of 1978). there are 43 sections in the said act. the government have framed rules entitled 'guruvayur devaswom rules, 1980'. there are 20 rules in the said rules. there are three ..... the managing committee and steps should be taken to implement the same without delay. z(1) regarding the various recommendations in dealing with the management of finance (chapter viii, part i), the recommendations of the commissioner made at pages 134 to 137 of part i and specified as items 11 to 16 at, pages ..... the same. the managing committee is directed to take steps to implement the same without delay. 80. chapter viii of part i deals with 'management of finance'. even at the outset, the commissioner has stated that the management of finance is completely unsatisfactory. there are various source of income -- hundi, offerings of the devotees, income from .....

All Kerala Chartered Accountants Association Vs. Union of India (Uoi)

Court : Kerala

Reported in : (2002)176CTR(Ker)268; [2002]258ITR679(Ker)

..... levy :3. to understand the contentions urged at the bar, it would be necessary to look at some of the provisions of the finance act. chapter v of the finance act, 1994, as amended by the finance act of 1998, deals with the subject of 'service tax'. section 65(31) defines the expression 'practising chartered accountant' as under:'practising ..... has been transferred to the general revenue account of the central government under the companies unpaid dividend (transfer to general revenue account of the central government) rules, 1978;or (ix) certificate of documents under the exports and imports policy (1997-2002) of the government of india; or (x) certification for exchange control purposes which ..... must be based on some real and substantial distinction bearing a just and reasonable relation to the object sought to be achieved by the legislature. (see special courts bill, 1978, re (1979) 1 scc 380, seven-judge bench; r.k. garg v. union of india, five-judge bench, (1981) 4 scc 675). it was .....

Commissioner of Income-tax Vs. Kerala State Coir Corporation Ltd.

Court : Kerala

Reported in : (2001)170CTR(Ker)298; [2001]252ITR503(Ker)

..... learned commissioner of income-tax (appeals) dismissed the appeal in view of the retrospective amendment with effect from april 1,1989, of section 143(1a) by the finance act, 1993. against that order, the assessee preferred an appeal before the tribunal. according to the tribunal, there was no scope for levy of additional tax on ..... apart from the above reasoning, the tribunal took support from the decision of the calcutta high court in cit v. general electric co. of india ltd. : [1978]112itr246(cal) , to show that the retrospective amendment does not apply. further, it held that the rectification proceeding itself was illegal as there was no valid intimation ..... for the assessee brought to our notice the decisions in cit v. hindustan electro graphites ltd. : [2000]243itr48(sc) ; cit v. genera/ electric co. of india ltd. : [1978]112itr246(cal) , while learned counsel for the revenue relied on the decisions in m.k. venkatachalam, ito v. bombay dyeing and . : [1958]34itr143(sc) and cit (asst.) .....