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, .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Kerala
..... terms in sections 80a(5) and 80ac, of which section 80a(5) is a provision inserted through the finance act 33/2009 with effect from 1.4.2013 after the insertion of section 80ac as per the finance act of 2006 with effect from 1.4.2006. this clearly evidences the legislative intendiment that the inhibition contained ..... the relevant state law. in thisview of the matter, all the appellants having been classified as primary agricultural credit societies by the competent authority under the kcs act, it has necessarily to be held that the principal object of such societies is to undertake agricultural credit activities and to provide loans and advances for agricultural ..... and, there are also returns filed after the period with reference to sections 142(1) and 148 of the it act. 19. section 80a(5) provides that where the assessee any deduction, inter alia, under any provision of chapter via under the heading c.-deductions in respect of certain incomes , no deduction shall be allowed to him thereunder .....
Tag this Judgment!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 .....
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..... offence under rule 18(2) of the legal metrology (packaged commodities) rules, 2011 ( l.m.p.c rules for brevity ) read with s 18 of the legal metrology act 2009 ( lm act for brevity )and punishable under section 32 (2) of the l.m.p.c. rules. the aforesaid proceedings are under challenge in this petition. 3. i have heard ..... the learned counsel, the activity of serving food and alcohol in the premises licenced by the excise department cannot by any stretch of imagination brought within the purview of act 1 of 2010 or the rules framed there under. it is further submitted that the guest who frequents the restaurant and bar is provided with various amenities which ..... for retail sale. the said chapter can have no application in a case where indian made foreign liquor is served to customers inside the licenced premises of a hotel which has been issued fl 3 licence by the competent authority . 20. in m/s. northern india caterers india vs. lt. governor of delhi (air 1978 sc 1591) the principle laid .....
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..... be a ground for refusing sanction to their amalgamation. going by the relevant provisions incorporated in chapter v of part vi of the act dealing with `arbitration, compromises, arrangements and reconstructions', more particularly sections 391 and 393 of the act a compromise or arrangement can be proposed between a company and its creditors or any class of ..... liquidator entitled to seek for and obtain all statutory documents and papers pertaining to the transferor company from its inception. in reserve bank of india v. integrated finance co. ltd. ((2008)145 com. cases 87 the madras high court explained the meaning of the expression and the like as words which would include all ..... the revaluation reserve is permissible in terms of the provisions under section 205(3) of the act. in support of the said contention they relied on a decision of the hon'ble apex court in bhagawati developers v. peerless general finance and others ((2005) 62 scl 574 (sc)). they have also stated to the effect that .....
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