Judgment Search Results Home > Cases Phrase: finance act 1978 chapter i preliminary Sorted by: recent Court: kerala Page 1 of about 206 results (0.096 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 .....

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 .....

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 .....

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 .....

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 .....

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 .....

M/S. Kanjirappilly Amusement Park and Hotels Pvt. Ltd. Vs. Union of In ...

Court : Kerala

..... is in this background that the decisions of this court relied on by the petitioners have to be looked into. 22. service tax as was introduced initially by the finance act 1994, included only three services; that provided by a stock-broker, a telegraph authority and an insurer. by the 1997 amendment 18 different services were categorised as taxable ..... the central government or state governments or local authority and who is not deemed as an employee before the commencement of this section. explanation 2.- for the purposes of this chapter,- (a) an unincorporated association or a body of persons, as the case may be, and a member thereof shall be treated as distinct persons; (b) an establishment ..... to the other. sub-clause (f) of article 366 (29-a) was brought in, by reason of northern india caterers (india) ltd. v. lt. governor of delhi [(1978) 4 scc 36] andstate of punjab v. associated hotels of india ltd. [(1972) 1 scc 472] having held that the supply of food and beverages in a hotel is a .....

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 .....

Mathew Vs. Rajan

Court : Kerala

..... the compromise were the disputes raised before the supreme court. following observations made by the supreme court are relevant: in the instant case the decree dated 13-2-1978 passed in the suit for partition and the contents of the compromise application with the three schedules of properties annexed thereto shows that the property was partitioned by ..... the parties, fixing the day on which the partnership shall stand dissolved or be deemed to have been dissolved, and directing such accounts to be taken, and other acts to be done, as it thinks fit. the provision makes it clear that in a suit for dissolution of partnership or taking accounts, the court, before passing a ..... is to get a final decree passed in the said suit for dissolution of partnership and rendition of accounts. by virtue of section 14 of the partnership act, 1932 (in short, the act ), the property described in the plaint schedule has become an asset of the firm. if that be so, a suit for partition simplicitor is not .....

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, .....