Court : Kerala
Reported in : AIR2004Ker184; 2004(2)ARBLR328(Kerala)
..... 2003 (3) ker lt 289, we have held that when an appeal is filed under section 37(1)(a) of the 1996 act against an order passed under section 9 of the act, court fee is payable under article 3(iii)(a)(1)(a) of schedule ii of the court fees act as there is no specific provision under the court fees act fixing court fee payable in original application under section 9 of the 1996 act before the civil court or in the appeal filed under section 37(1)(a) of the 1996 act. ..... 11 (m) further shows that the legislature was aware of the 1996 act and they did not incorporate a similar article as article 4 of schedule ii for memorandum of appeals filed from an order setting aside the arbitral ..... corporation, 2001 (2) ker lt 772 : (air 2002 kerala 255), a division bench of this court already held that in view of section 52 of the act, the appellant cannot be compelled to pay more than what was paid as court fee before the court below. ..... 11(m) of schedule ii of the court fees act provides fees for application to set aside an award under the 1996 act in the following manner :'application to set aside an award under the arbitration and conciliation act, 1996 (central act 26 of ..... court set aside the award allowing the application filed by the first respondent and dismissed the petition filed by 'c' party. ..... as according to the registry court-fee payable is under schedule ii, article 3(iii)(a)(1)(a) in view of the decision reported in sundaram finance ltd. v. ..... sundaram finance ltd. ..... in sundaram finance ltd. .....
Tag this Judgment!Court : Kerala
Reported in : (2003)184CTR(Ker)504; [2004]270ITR210(Ker)
..... the question which arose before the authorities and the tribunal was as to whether in view of the provisions of section 115bb of the act the basic exemption available under section 2 and the first schedule to the finance act applicable to the assessment year in question is attracted or not to put it differently for the asst. yr. ..... the question whether the issue is a debatable one or not will depend on an understanding of section 2, the provisions of section 115bb and the provisions of schedule to the respective finance acts, certainly with reference to the circular also. ..... so the question was as to whether in view of the basis exemption from the levy of tax under the act provided in the schedule to the finance act concerned, the assessee is liable to pay tax under the act. ..... 1993-94 under the schedule to the concerned finance act, no tax was exigible in a case where the total income did not exceed rs ..... the main contention of the department is that section 115bb of the act, being a special provision, the schedule and other income of the assessee should not be considered in assessing the income from winning the state lotteries, and the exemption available to the assessee under section 115bb is only under section 10(3) of the act, which had been granted. ..... the assessing authority and the first appellate authority have taken the view that in view of the special provision contained in section 115bb of the act, the basic exemption is not available in respect of income by way of winnings from .....
Tag this Judgment!Court : Kerala
Reported in : 2004(3)KLT747; [2004]137STC144(Ker)
..... is concerned section 5(1)(iv) of the act as it stood up to march 31, 1991 (since substituted by the kerala finance act, 1991 published in the kerala gazette dated october 21, 1991 with effect from april 1, 1991) provided that in the case of transfer of goods involved in the execution of works contract whether the transfer is in the form of goods or in some other form specified in the fourth schedule at the rate specified against such contract in the said schedule. ..... act in the case of goods specified in the first or second schedule the tax must be levied at the rates and only at the points specified against such goods in the said schedules. ..... that the rate of tax on tin ingots used in the manufacture of tins is levied at 10 per cent which is the rate applicable to metals including tins under the first schedule to the act. ..... in the case of transfer of goods involved in the execution of works contract where transfer is in the form of goods at the rates and at the points specified against such goods in the first, second or fifth schedule ;(b) in the case of transfer of goods involved in the execution of works contract (where the transfer is not in the form of goods but in some other form) specified in the fourth schedule, at the rate specified against such contract in the said ..... says that in the case of transfer of goods involved in the execution of works contract where transfer is in the form of goods the rate of tax is as provided for such goods in the first, second or fifth schedule. .....
Tag this Judgment!Court : Kerala
Reported in : 2003(3)KLT777
..... from the vague allegations that funds of the firm are being diverted, there is no prima facie material to prove that the business of the partnership firm is in peril and the partners having 80% shares will act against the interest of the firm and protection of the property can be achieved only if petitioner himself or any other third party is appointed as the receiver. ..... analogous provision under the arbitration act, 1940 act is section 41(b) read with second schedule to the said act. ..... it was, therefore, necessary that provision was made in the act which could enable a party to get interim relief urgently in order to protect it's ..... scope of section 9 of the arbitration and conciliation act, 1996 (hereinafter referred to as 'the 1996 act') and power of the court to issue interim orders especially with reference to appointment of a receiver as an interim measure of protection pending arbitration proceedings are considered in this ..... it was held by the apex court in sundaram finance ltd. v. ..... as an interim measure of protection is discretionary, appellate court will not interfere in such orders lightly, whether application is allowed or not, if the discretion is exercised judiciously after considering the circumstances of the case in a fair manner by the court of first instance.10. ..... the first question to be considered is whether section 9 can be invoked as arbitration proceedings were not started in this case ..... first respondent is the brother-in-law of the petitioner who is holding 20% .....
Tag this Judgment!Court : Kerala
Reported in : [2004]138STC410(Ker)
..... before parting, we would refer to an incidental submission made by the government pleader on the basis of entry 111 of the first schedule to the kgst act inserted by the kerala finance act, 1992 and the definition of 'fibre foam' in the form of an explanation introduced in entry 111. ..... it would appear that even the government has understood fibre foam also as a rubberised coir product falling under entry 162 of the first schedule to the kgst act, but they wanted to make a separate treatment to fibre foam which is also a rubberised coir product for the grant of exemption and/or for denying exemption ..... the counsel further submitted that the assessee had collected tax at the rate applicable to rubberised coir products under entry 162 of the first schedule to the kgst act, as it stood at the relevant time for the period from april 1, 1991 to december 31, 1991 and remitted the same to the department ..... we make it clear that even if the petitioner's product will fall under the general category of 'rubberised coir products', entry 162 of the first schedule to the act, if it is found that the product of the petitioner is fibre foam, then the exemption under the notification, s.r.o. no. ..... according to us, the provisions of entry 111 and the explanation thereto inserted by the finance act, 1992 has no relevance for the purpose of deciding the question for the assessment year 1991 ..... the relevant assessment year, rubberised coir product is covered by entry 162 of the first schedule to the kgst act. .....
Tag this Judgment!Court : Kerala
Reported in : 2003(3)KLT209
..... distraint shall be made, no suit shall be instituted and no prosecution shall be commenced in respect of any sum due to the corporation under this act after the expiration of a period of three years from the date on which distraint might first have been made, a suit might first have been instituted or prosecution might first have been commenced, as the case may be, in respect of such sum. ..... section 417 of the act states as follows: 'no distraint shall be made, no suit shall be instituted and no prosecution shall be commenced in respect of any sum due to the corporation under this act after the expiration of a period of three years from the date on which distraint might first have been made, a suit might first have been instituted or prosecution might first have been commenced, as the case may be, in ..... schedule n deals with taxation in the finance ..... according to section 106 of the act, the property tax shall be levied every half-year and shall, save as otherwise expressly provided in schedule ii, be paid by the owner of the assessed premises within thirty days after the ..... section 138 of the act says that the rules and tables embodied in schedule ii shall be read ..... 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 ..... that the rules and tables embodied in schedule ii shall be read as part of ..... part i of schedule ii deals with provisions .....
Tag this Judgment!Court : Kerala
Reported in : 2003(3)KLT282
..... thomas, 1999 (2) klt 423 that three options are available to a person in possession who has been dispossessed by a stranger or even by the owner and that the options are: (1) to invoke section 6 of the specific relief act within six months of the date of dispossession, (2) to sue for recovery of possession on the strength of his possessory title and (3) to sue on his title if his possession was attributable to any brand of title known to law ..... , air 1993 orissa 92 that the high court should be slow in interfering with judgments passed by courts under section 6 of the specific relief act which under the statutory scheme are not amenable to appeal or review in view of the summary nature of the proceedings intended by the legislature. ..... night of 9.5.2000 and early morning, of 10.5.2000 while the plaintiffs were away, the defendants, it is alleged, trespassed into the aforementioned 'b' schedule property having an extent of 3.540 cents and reduced the same into their possession by putting up a fence. ..... in a suit for recovery of possession under section 6 of the specific relief act are aggrieved by the positive decree which is passed against them in respect of the suit schedule property-land having an extent of 3.540 cents in survey nos. ..... the learned counsel relied very much on the first headnote which reads as follows: specific relief act, 1963, section 6 - suit for possession based on prior possession -maintainability-applicability when right of third party ..... , 1979 klt 85 for the .....
Tag this Judgment!Court : Kerala
Reported in : (2003)184CTR(Ker)231; [2004]266ITR616(Ker)
..... the senior counsel submits that the tribunal had wrongly cast the burden of establishing that penalty under section 271(1)(c) of the act is exigible on the revenue, the senior counsel in support of his case relied on the decisions of the supreme court in cit v. a. ..... in this appeal we are concerned with the proceedings under section 271(1)(c) of the act for imposition of penalty on the ground that the assessee had suppressed income to the tune of rs. ..... 40,413 shown as advance in the name of kalpaka finance, thiruvananthapuram is actually interest received from that concern and another sum of rs. ..... the assessee then filed a reply stating that the two items appearing in the schedule of advances totalling rs. ..... 40,413 shown as advance received from kalpaka finance, thiruvananthapuram and a sum of rs. ..... the first appellate authority held that the sum of rs. ..... 682/coch/1995 cancelling the penalty under section 271(1)(c) of the income-tax act, 1961, for short the act'. ..... the counsel further submitted that on the finding of fact entered by the tribunal it was very clear that there was no case for penalty under section 271(1)(c) of the act. ..... , (government of india) taxes, appearing for the appellant submits that in the instant case the tribunal was not justified in entertaining the cross-objection filed by the assessee beyond the time prescribed therefor in the act. ..... 43,499 pursuant to a notice issued under section 274 of the act. ..... the assessment was completed under section 143(3) of the act. .....
Tag this Judgment!Court : Kerala
Reported in : 2003(2)KLT1009
..... (2) and (2a) the scheme is very clear that the levy of tax is only at one point in a series of sales and that too in respect of certain goods at the point of first sale in the state by a dealer who is liable to tax under section 5(1) read with first or the second schedule to the act and that by the deeming provisions contained in sub-section (2) the sale of manufactured goods effected by the persons to whom the said sub-section applied are ..... challenge in all these writ petitions is regarding the validity of the provisions of sub-sections (2), (2a) and (2b) of section 5 of the kerala general sales tax act, 1963 (for short the 'act') inserted by the finance act, 1998 (act 14 of 1998) published in the kgex.no.1221 dated 29.7.1998 with effect from 1.4.1998. ..... they are accordingly dismissed.we make it clear that we have only considered the constitutional validity of sub-sections (2), (2a) and (2b) of section 5 of the act inserted by the kerala finance act, 1998 in this judgment and all other challenges arc left open to be decided in appropriate legal proceedings before the statutory ..... already extracted the provisions of sub-sections (2), (2a) and (2b) of section 5 of the act introduced by the finance act, 1998 with effect from 1.4.1998. ..... no. 67 of the schedule to the assam finance (sales tax) act, 1956 is violative of article ..... the senior counsel also relied on the speech made by the finance minister while introducing the bill containing the pro visions of sub-sections (2), (2a) .....
Tag this Judgment!Court : Kerala
Reported in : AIR2003Ker191; 2003(1)KLT940
..... the custodian (air 1997 sc 1952) a three judge bench of the apex court laid down the proposition that if pursuant to an agreementto do an illegal act, a transaction, in part takes place which would otherwise be valid if there was no such prior agreement, then, notwithstanding the illegality of the contract, the completed transaction itself cannot be ..... article 54 of the schedule to the limitation act provides that the period of limitation for specific performance of a contract which is the main prayer in the present plaint would be 3 years from the date fixed for the performance or if no such date is ..... the plaintiffs contended that the schedule building which is actually one of the seven rooms in a larger building was entrusted to them by the defendant (1st respondent) on 1.4. ..... as provided in section 20 of the specific relief act, it is a discretionary relief, though just like all other judicial discretions, the courts should not act arbitrarily or capriciously, but should act on sound and reasonable grounds guided by sound judicial principle and capable of ..... of resisting the same and that the filing of the suit was an act of desperation when they were forced against the wall.9. ..... area in the possession of the first plaintiff would not be recovered ..... express prohibition against contracting out of it, it is necessary to consider whether the act is one which is intended to deal with private rights only or whether it is an act which is intended as a matter of public policy...... ..... finance .....
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