Judgment Search Results Home > Cases Phrase: finance act 1978 chapter i preliminary Court: kerala Page 6 of about 206 results (0.121 seconds)

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, ..... appellant's counsel in w.a. no. 107 of 1976 associated himself with the argument of the revision petitioners in tax revision cases nos. 39 to 41 of 1978. besides the cases cited by the counsel for the revision petitioners in the tax revision cases, in support of the interpretation of the terms in the commercial sense ..... entries 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 .....

E. Balanandan and anr. Vs. State of Kerala and anr.

Court : Kerala

Reported in : 1979CriLJ187

..... sake of convenience, the sections may be reproduced:1. short title and commencement,(1) this ordinance may be called the public property (prevention of destruction and loss) ordinance, 1978.(2) it shall come into force at once.2. punishment for committing mischief in respect of public property. whoever attempts to commit or commits or instigates, incites or otherwise ..... which are as follows:2. every person shall be liable to punishment under this code and not otherwise for every act or omission contrary to the provisions thereof, of which he shall be guilty within india.40. except in the chapters and sections mentioned in clauses (2) and (3) of this section, the word 'offence' denotes a thing ..... v.p. gopalan nambiyar, c.j.1. the constitutionality of the public property (prevention of destruction and loss) ordinance, 1978 (ordinance no. 15 of 1978) promulagat-ed by the governor of kerala is assailed in this writ petition by the two petitioners, the first of them, the president of the kerala .....

State of Kerala Vs. Mariyamma and ors.

Court : Kerala

Reported in : [2005]144TAXMAN744(Ker)

..... rupees :provided further that no deduction shall be made under this section from any payment made on or after the 1-6-2000.'the above section was introduced by the 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 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 the finance act (no. 2) of 2004. section 194la was introduced with effect from 1-10-2004. section 194la reads as follows :'194la. payment of compensation on acquisition ..... decree to 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, casts an obligation on the authorities concerned to deduct tax at source. for deducting tax at source, no special or specific orders of .....

Commissioner of Income Tax Vs. Appollo Tyres Ltd.

Court : Kerala

Reported in : (1998)149CTR(Ker)538

..... in ss. 30 - 43. this was the position with respect to every person who is subjected to be charged under section 4 of the act. the legislature, by the finance act, 1983, introduced a new chapter-chapter vi-b containing only one provision s. 80wa-imposing restriction on certain deductions in the case of companies, with effect from 1st april, 1984. ..... the supreme court again in standard refinery & distillery ltd. vs . cit : [1971]79itr589(sc) and also in b.r. ltd. vs . v.p. gupta, cit : [1978]113itr647(sc) . the tribunal, in the instant case, found as a fact that all the tests laid down by the supreme court in the abovementioned decisions are satisfied. we find ..... business of purchase and sale of shares by companies, other than investment companies, banking companies or finance companies, as speculative business. the scope and effect of the explanation was explained by the board in circular no. 204 dt. 24th july, 1976 [1978 ctr 1 : (1977) 110 itr 21]. paragraph 19.2 of the said circular says that .....

In Re M.V. Jayarajan

Court : Kerala

..... a blow on him who challenges the supremacy of the rule of law by fouling its source and stream. (in re s mulgaokar, 1978 khc 587 : 1978 (3) scc 339 : 1978 scc (cri) 402 : air 1978 sc 727 : 1978 mlj (cri) 593. it is legitimate criticism and not illegitimate insinuation which is permissible. the apex court has cautioned that under the cover ..... judgment. applying the standards laid down in in re. s. mulgaokar, 1978 khc 587 : 1978 scc (cri) 402 : 1978 (3) scc 339 : 1978 scc (cri) 402 : air 1978 sc 727 : 1978 mlj (cri) 593 rama dayal markarha v. state of madhya pradesh, 1978 khc 552 : 1978 (2) scc 630 : 1978 scc (cri) 327 : air 1978 sc 921 : 1978 crilj 917 p. n. duda v. shiv shanker, 1988 khc ..... 587 : 1978 (3) scc 339 : 1978 scc (cri) 402 : air 1978 sc 727 : 1978 mlj (cri) 593 and referred to approvingly in p. n. dduda v. shiv shankar, 1988 khc 986 : 1988 (3) scc 167 : 1988 scc (cri) 589 : air 1988 sc 1208). 24. g) the impact of an act of contempt the foundation of the judiciary is the trust and .....

Manager, Valia Amma Thampuran Kovilakam Estate Vs. Agricultural Income ...

Court : Kerala

Reported in : [1968]69ITR304(Ker)

..... force till the merger of the state of cochin with the state of travancore on july 1, 1949, and even thereafter, till the passing of the finance act, 1950. section 13 of the finance act, 1950, in so far as it is material, provides as follows :'if immediately before the 1st before the 1st day of april, 1950, there is ..... prevent the imposition of fresh taxes by a subsequent statute. sion collage case was dealt was by the divisional court. by section 51 of 7 george 3 - chapter 37, it was provided that certain lands in the city of london reclaimed from the thames should vest in the adjoining owners 'free from all taxes and assessments whatsoever ..... second associated newspapers case, the identical provisions of the two statutes considered in the sion college case, namely, section 51 of 7 george 3 - chapter 37, and section 169 of 11 & 12 victoria - chapter clxiii came up for consideration. it was ruled by lord haldane, lord parmoor and lord wrenbury (lord sumner contra) that an exemption from all .....

Cit Vs. Dr. C. Balakrishnan Nair

Court : Kerala

Reported in : (2006)199CTR(Ker)279

..... period mentioned in section 158b(a) of the income tax act. writ petitioners had filed returns under section 158bc on 13-6-1996. chapter xiv-b consisting of sections 158b to 158bh was inserted by the finance act, 1995 with effect from 1-7-1995. first setting in motion of chapter xiv-b is to issue notice calling for return setting ..... forth total income including undisclosed income for the block period. chapter xiv-b came into effect before the search took place. petitioners' case ..... social security in its broadest sense. the process is widely recognised in all civilised countries.............'. (p. 516)the apex court in m.p. sharma v. satish chandra : 1978(2)elt287(sc) , held as follows :'a power of search and seizure is in any system of jurisprudence an overriding power of the state for the protection of .....

Ouseph Mathew and Co. Vs. Income Tax Officer and ors.

Court : Kerala

Reported in : (1999)153CTR(Ker)79

..... applications filed under s. 245c will be disposed of as per the provisions of that chapter and the settlement commissioner is not in anyway bound by the other provisions of the act, in particular s. 186 of the act. it is further submitted that the amendment by way of finance act, 1987, was introduced w.e.f. 1st june, 1987 only for the purpose ..... considering the issue that is involved in this original petition, it is not necessary to mention the entire factual details. suffice to say, that the petitioner filed returns for 1978-79 and the assessment for the said year was pending. at that stage, the petitioner filed a petition before the settlement commissioner to have the case settled in terms ..... both the parties.2. the points that is now taken by the petitioner is that return filed for the years 1978-79 is for the period ending 31st march, 1979 and that cancellation of registration under s. 186 of the act can be made only within a period of eight years from 1st march, 1979, i.e., on or before .....

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

Court : Kerala

..... thus 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 ..... respondents 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 and ..... ), 1999. when officer of the rank of assistant director and above in the directorate of ministry of finance has been empowered to file appeal under section 35 of the 1999 act in the high court, we are not persuaded to accept the submission that assistant director was incompetent to file an appeal before the special director .....

Holy Family English Medium L.P. School and Others Vs. Employees State ...

Court : Kerala

..... than for furthering education in the school will contravene the rules governing affiliation and call for appropriate action by the board. 21. clause 8.5, under chapter ii norms for affiliation, dealing with physical facilities reads as follows: the school should scrupulously observe prescription from the municipal authority/district collectorate/transport department regarding ..... wider definition of the term employee under section 2 (f) of the employees provident funds and miscellaneous provisions act, which includes a teacher as well and in turn incorporated under clause 35 of chapter vii of annexure i affiliation-bye laws produced by the appellants themselves in the insurance appeal 48 of 20. ..... judgment rendered by the supreme court in royal talkies vs. e.s.i. corporation (1978) 4 scc 204, wherein the issue was with reference to the definition of the term employee under section 2(9) of the esi act. the apex court held that, in interpreting the statute, if two interpretations are possible, .....