Judgment Search Results Home > Cases Phrase: finance act 1978 chapter i preliminary Court: kerala Page 5 of about 206 results (0.189 seconds)

T.K. Shahal Hassan Musaliar (Legal Heir of A. Thangal Kunju Musaliar) ...

Court : Kerala

Reported in : [1984]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 also ..... amount 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 ..... 155 and cit v. shri agastyar trust : [1984]149itr609(mad) . a similar view has been taken by the delhi high court in chiranji lal ramji dass v. ito : [1978]115itr842(delhi) . see also the discussions on the subject in kanga and palkhivala's law and practice of income-tax, 8th edn. vol. i, pages 1145 and 1146. it is .....

Abdul Arshad and Others Vs. State of Kerala, Represented by the Public ...

Court : Kerala

..... 12. for the purpose of deciding the questions raised, it is necessary to refer to the relevant provisions of the prize chits and money circulation schemes (banning) act, 1978. (central act no.43 of 1978). section 2 (c) defines money circulation scheme thus: money circulation scheme means any scheme by whatever name called, for the making of quick or ..... parameters laid down by the finance ministry. sri. ramakumar also submitted that all the relevant records were given to the police and matters were explained to them. the bank accounts of the ..... to cheating or breach of trust. the business conducted by the company is permissible business and it is legal. in the year 2002, the then union finance minister stated in the lok sabha as to what would constitute multi level marketing and money chain activities. the business run by the company comes within the .....

Abdul Sathar Haji Moosa Sait Dharmasthapanam Vs. Commissioner of Incom ...

Court : Kerala

Reported in : (1987)62CTR(Ker)38

..... and remainderment cannot be subjected to tax under s. 3 or s. 21. in order to overcome the said verdict, the parliament by the finance act, 1980 (act 44 of 1980) has introduced sub-s. 1a, explanation to s. 7(1) and has also suitably amended sub-ss. 1) and ..... trust, is irrelevant to the consideration of the question under s. 5(1)(i).17. sec. 21 has since been amended by the finance (no. 2) act, 1980 with effect from 1-4-1980. the words 'subject to the provisions of sub-s. (1a)' have been inserted at the ..... it is equally clear that, even thought a trustee is being assessed, the assessment must proceed in the manner laid down in chapter iii. in other words, even though the income to be assessed is the income of a trustee, the income must be put under ..... correctness or otherwise of the inclusion of the amounts on its merits'. the copy of the order of the tribunal dt. 31-10-1978 is annexure-j.12. the questions aforesaid arise from the above order of the tribunal.13. i shall first consider the arguments .....

Augustine Mathai Vs. Appellate Authority

Court : Kerala

Reported in : (1992)IILLJ780Ker

..... klt 89) in relation to the office of a chartered account.6. chapter i-a of the act provides for registration of establishments, chapter ii for hours of work, chapter iii for holidays and leave, chapter iv for wages, chapter v for employment of children and women, and chapter vi for health and safety measures. these and ' other provisions make ..... above. i am of the view that the first respondent was justified in accepting the preliminary objection that the church is not a commercial establishment under the act. the church and the employment do not satisfy the requirements of the definitions of commercial establishment, establishment, shop or employment. there is no reason for ..... the church. an establishment in which such work is going on cannot be said to be an establishment coming within the purview of the act. the decisions in sasidharan v. peter & karunakaran (1978 klt 613) and v. sasidharan v. peter & karunakaran (air)-1984 sc-1700) considered the question of the office of a lawyer .....

State of Kerala Vs. Mariyamma

Court : Kerala

Reported in : (2005)193CTR(Ker)393; 2005(1)KLT173

..... to pay income tax on the land value and the land acquisition officer ought to have deducted such amounts also.24. the income tax act was again amended by finance act 2 of 2004. section 194la was introduced with effect from 1st october, 2004. section 194la reads as follows:-'194la.paymentofcompensationonacquisitionofcertainimmovabieproperty.-any person responsible for paying ..... that no deduction shall be made under this section from any payment made on or after the 1st day of june, 2000'.the above section was introduced by finance act, 1999. so, for any amount which was deposited from 1.6.1999 to 1.6.2000 when section 194l was in force, the claimant was liable ..... the respondent-claimant in the absence of provision to that effect in the decree is the point to be considered,19. the income tax act is a central act. chapter xvii of the income tax act, 1961 cast an obligation on the authorities concerned to deduct tax at source. for deducting tax at source, no special or specific orders .....

Kaipadath Property Development Company Vs. State of Kerala

Court : Kerala

Reported in : ILR2011(1)Ker434

..... constitution. the power given to the executive to bring an act into force as also the power conferred upon the government to exempt persons or properties from ..... past or existing facts, it amounts to "administrative adjudication" and different considerations can apply. the learned judge said that there is a real distinction between a "legislative act' and "administrative adjudication" (p.736): (scc para 7). "[a]djudication determines past and present facts and declares rights and liabilities while legislation indicates the future ..... executive to prescribe a date with effect from which date the act shall come into force. as a matter of fact, such a course has been adopted even in the case of a constitutional amendment, to wit, the constitution (forty-fourth amendment) act, 1978, insofar as it pertains to amendment of article 22 of the .....

Corporation of CochIn Vs. New India Maritime Agencies (P) Ltd.

Court : Kerala

Reported in : 2003(3)KLT209

..... of the assessed premises within thirty days after the commencement of the half-year. section 138 of the act says that the rules and tables embodied in schedule ii shall be read as part of the chapter. schedule n deals with taxation in the finance rules. part i of schedule ii deals with provisions common to taxes in general. part ii deals with ..... is illegal, since it is barred by limitation. the court below held that section 417 of the kerala municipal corporations act (hereinafter referred to as 'the act') applies and so, according to the court below, the tax for the period from 1.10.1978 to 1.10.1986 is barred. it is challenging the above that the present appeal is filed. 2. the ..... only contention that is urged is that the tax for the property in question is not barred by limitation. while the appellant would argue that there is a charge created under section 105 of the act and the .....

The University of Calicut Vs. the Director, Amala Institute of Medical ...

Court : Kerala

Reported in : 2009(1)KLJ820

..... college management association.a copy of the prospectus issued by the association is enclosed herewith for your easy reference.22. statutes 7, 8 and 9 of chapter 23 of the calicut university first statutes, 1977 confer ample power on the university to inspect the college seeking affiliation. the college is bound to ..... the aforementioned two years.iii) the above mentioned declaration is without prejudice to the right of the university to exercise its powers under clauses 14 of chapter 23 of the calicut university first statutes 1977.iv) the government of india and the medical council of india shall take note of the aforementioned ..... of kerala, to the professional colleges including medical colleges, were governed by section 3 of the kerala self financing professional colleges (prohibition of capitation fees and procedure for admission and fixation of fees) act, 2004 (act 17/2004). according to the said provision, notwithstanding anything contained in any other law, the method under section .....

Malayala Manorama Company Limited Vs. Assistant Collector of Customs a ...

Court : Kerala

Reported in : 1993(44)ECC145

..... (sc) and asstt. collector, calcutta v. national tobacco co. of india ltd. 1978 elt 416 at 424. in the customs act the charging section is section 12 and instead of annual finance act, the rate is mentioned in the schedules of the customs tariff act. section 15 is complementary to the charging section, providing the definite date with respect ..... romer in the judgment of the privy council reported in commissioner of income-tax, bombay & aden v. khemchand ramdas [1938] 6 itr 414. chapter iii of the income-tax act headed 'taxable income' contains the various provisions with reference to which taxable income is determined. the tax is leviable under section 3 and is in ..... person as approved by the collector of customs until they are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of chapter viii. the importer of the goods other than goods intended for transit or transhipment will have to make entry thereof by presenting to the proper officer a .....

Vasudeva Menon and Others Vs. M/S. K.J. Plantation

Court : Kerala

..... (air 1973 del. 75). the court held as follows: "16. shri bindra placed reliance on section 117 of the transfer of property act which exempts leases for agricultural purposes from the provisions of chapter v of the transfer of property ct. in anantmal v. lala, air 1964 raj 88, it was held that the principle underlying section ..... over, as already noted by us, then concededly, they would be tenants at sufferance. they have purported to convey their rights in ext.a6 executed in the year 1978 to m/s. k.j. plantations. in ext.a6, the vendors would claim that they are absolutely entitled to the properties. there have been subsequent assignments apparently ..... according to their contentions, they are the assignees of the property from mathew t. marattukulam, annakutty mathew and philomina thomas. they obtained the property by document no.953/1978 executed by the above persons. according to the petitioner, m/s. k.j. plantations consists of three estates that is mount rubi estate, which is item no.1 .....