Court : Kerala
Reported in : AIR1986Ker256
..... permissible limits, could be provided for.punishments are provided for the offences detailed therein. some of the provisions of the pollution act need particular mention. sections 20 to 27 occurring in chapter v relating to prevention and control of water pollution confer wide powers on the board, in obtaining information, taking samples of effluents ..... the proceedings of the appellate committee are vitiated by legal bias; and (iii) rule (6) of the water (prevention and control of pollution) cess rules, 1978 relied on by the appellate committee for denying the benefit of rebate to the petitioners is ultra vires. the learned judge held that 'chemical industry', in the context ..... result in large scale pollution of water.7. the water pollution board constituted under the pollution act is empowered, under the cess act to levy a cess, for partly meeting the finances required for its working. the cess act grants a rebate in the cess payable to those who had installed a plant for the treatment .....
Tag this Judgment!Court : Kerala
Reported in : AIR1986Ker222; [1988]64CompCas64(Ker)
..... order to provide medium and long-term credit to industrial undertakings, which falls outside the normal activities of commercial banks, a central industrial finance corporation was set up under the industrial finance corporation act, 1948 (xv of 1948). the state governments wish that similar corporations should also be set up in the states to supplement the ..... the person concerned, as otherwise there would be infringement of the audi alteram rule. as observed in maneka gandhi v. union of india, air 1978 sc 597, the audi alteram rule is a highly effective rule devised by court to enable the statutory authority to arrive at a just decision and is ..... having perpetual succession and a common seal, with power, subject to the provisions of the act, to acquire, hold and dispose of property. chapter ii deals with incorporation of the corporations, their capital and management. 4. chapter iii of the act deals with powers and duties of the board. section24 states that the board in discharging .....
Tag this Judgment!Court : Kerala
Reported in : 1988(14)LC264(Kerala); 1990(21)LC364(Kerala)
..... customs duty at 100 per cent of the value of the goods and an additional duty under the customs tariff act. an auxiliary duty at 20 per cent was also levied under section 32(1) of the finance act, 1978. the importers claimed exemption from the aforesaid duties as per notifications issued by the government of india under section ..... which duty is leviable.there is no dispute that the notifications exts. p/l to p-4 are validly issued under section 25(1) of the act. section 29 in chapter vi prohibits vessels or aircrafts entering india to call or land at places other than customs ports or customs airports. section 30 requires the person-in ..... authorises disposal of goods not cleared for home consumption or warehoused or transhipped within two months after unloading. it speaks of such goods also as imported goods. chapter viii dealing with goods in transit would indicate that the goods become imported goods when they enter the territorial waters of india. section 53 makes provision for exemption .....
Tag this Judgment!Court : Kerala
Reported in : 1988(18)ECC75
..... the goods from sarpsborg port in norway.5. the import of goods into india is subjected to duty under various fiscal measures. the customs tariff act, 1975 (act 51 of 1975), the finance act of 1976 are some of the relevant enactments. the levy is made, assessed and, collected under the provisions of the aforesaid enactments read with ..... all dealt with 'the habits and happenings that in the eighteenth and early nineteenth centuries that lie behind the laws against smuggling' presenting 'a familiar and romantic chapter of social history'. dr. johnson described a smuggler as 'a wretch who, in defiance of justice and the laws, imports or exports goods either contraband or ..... finance act was granted by the second notification. these notifications have been produced as ext. p2 in o.p. no. 404 of 1979. the period of exemption was to enure until 31st march, 1977. this was, however, extended by subsequent notifications, evidenced from ext. p1 public notice. the extended period was to end on 31-12-1978 .....
Tag this Judgment!Court : Kerala
Reported in : 1986(10)ECC178; 1986LC218(Kerala); 1987(32)ELT565(Ker)
..... , the following name- ly, plates, sheets, circles, strips rs. 4,500/- perand foils in any form or size metric tonne.(3) pipes and tubes 20 per cent ad valorem---------------------------------------------------------------------------16. finance act 16 of 1981 inserted 1(b) to item 26a with effect from1-4-1981 reading thus :---------------------------------------------------------------------------- tariff description of goods rate of duty basicitem no. basic ---------------------------------------------------------------------------(1) (2) (3)---------------------------------------------------------------------------26a ..... 1964, so far as the entry regarding iron was concerned, it stated 'iron in any crude form including scrap iron'. in the schedule to the customs tariff act, copper and articles thereof are mentioned chapter i of the first schedule under the heading 74.01.02 thus :-'copper matte : unwrought copper (refined or not); copper waste and scrap; master alloys'.the duty .....
Tag this Judgment!Court : Kerala
Reported in : AIR1987Ker21
..... letter and endorsement made by the transport commissioner :'dear sri. vidhuadharan,sub :-- request for insistence on duty payment documents before registration of vehicle.under the finance act 1986, central excise duty has been imposed on bodies built for motor vehicles. the units engaged in the body building for motor vehicles are being brought ..... a motor vehicle (other than a transport vehicle), if in either case the vehicle is mechanically defective or fails to comply with the requirements of chapter v or of the rules made thereunder, or if the applicant fails to furnish particulars of any previous registration of the vehicle or furnishes inaccurate ..... exercise of their exacting duties, the excise authorities have necessarily to take note of the constitutional constraints to which they are subjected to. they have to act fairly, rationally and reasonably; they have to abide by the constitutional obligation as contained in article 265 of the constitution which reads :'265. taxes not .....
Tag this Judgment!Court : Kerala
Reported in : [1988]170ITR210(Ker)
..... being in force authorising any income-tax authority to exercise any powers thereunder ; or...' 6. section 137 was, however, deleted by the finance act, 1964 (5 of 1964). section 138 was substituted and it underwent a further amendment by the finance act of 1967. from then on, section 138 reads thus :'138. disclosure of information respecting assessees.--(1) (a) the board or any other ..... ) all particulars contained in any statement made, return furnished or accounts or documents produced under the provisions of this act, or in any evidence given, or affidavit or deposition made in the course of any proceedings under this act, other than proceedings under chapter xx11, or in any record of any assessment proceeding, or any proceeding relating to recovery of a demand, prepared .....
Tag this Judgment!Court : Kerala
Reported in : (1987)65CTR(Ker)190; [1987]166ITR823(Ker)
..... of the income of a non-resident accrued or arisen in india through an agent, shall be subject to and in accordance with the provisions contained in chapter xv of the income-tax act. they are special provisions and, therefore, they should be adhered to while assessing the income earned by a non-resident through an agent in the ..... made liable for the tax that could be levied on the non-resident assessee, by invoking the provisions contained in chapter xv of the income-tax act, 1961 (act 43 of 1961), for short, the 'income-tax act'. the sections in this chapter which are relevant for the purpose of disposing of the issues are sections 160(1)(i), 161, 162, 163 ..... section 161 read with sections 4 and 5 makes this clear. same view has been taken by the calcutta high court. (see ito v. eastern scales (pvt.) ltd. : [1978]115itr323(cal) ). it, therefore, follows that where a person is assessed in respect of the income received by him on behalf of the non-resident in his representative capacity, his .....
Tag this Judgment!Court : Kerala
Reported in : [1988]169ITR134(Ker)
..... accounting year relevant to 1971-72.8. the tribunal referred to the decision of this court and applied the principle wrongly. this court in cit v. kerala nut food co. [1978] 111 itr 252 , following the decisions in cit v. high land produce co. ltd. : [1976]102itr803(ker) and l.j. patel & company v. cit : [1974]97itr152(ker) ..... now available as accumulated provisions in the balance-sheet of this year, should be allowed as a deduction in this year as the kerala industrial employees' payment of gratuity act passed in february, 1970, cast a legal obligation on the assessee to incur this expenditure. it is obvious that in the assessee's case, the legal obligation ..... the assessee towards what is referred to as 'children allowance' and 'house rent' fall under section 17(3)(ii) or section 40(a)(v) of the income-tax act, 1961, as the sections stood at the relevant time. without adverting to the correct classification of the amounts, the question whether the benefit granted under annexure-d circular .....
Tag this Judgment!Court : Kerala
Reported in : [1988]169ITR84(Ker)
..... value of the interest of the beneficiaries and remaindermen cannot be subjected to tax under section 3 or section 21. in order to overcome the said verdict, parliament by the finance act, 1980 (44 of 1980), has introduced sub-section (1a), the explanation to section 7(1) and has also suitably amended sub-sections (1) and (4) of section 21 ..... must fall under section 41, and it is equally clear that, even though 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 one of the heads mentioned in ..... appellate assistant commissioner to consider the correctness or otherwise of the inclusion of the amounts on its merits'. the copy of the order of the tribunal dated october 31, 1978, is annexure-j.53. the questions aforesaid arise from the above order of the tribunal.54. i shall first consider the arguments of counsel for the parties pertaining to .....
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