Court : Kerala
Reported in : AIR2004Ker193
..... children and whether the same would serve the educational purpose. it was further held that under section 209c of the kerala panchayat raj act, 1994 and section 275 of the kerala municipality act, 1994, the secretaries of grama panchayats and municipal corporations are bound to take steps for removal of any advertisement exhibited without permission from the ..... in the above case related to putting up hoardings and advertisement boards at the school premises. referring to section 5b of the kerala education act, 1958 and rule 8(2) of chapter iv of the kerala education rules, the learned single judge held that there shall not be any hoarding or advertisement at the premises ..... to the headmaster himself. learned counsel also submitted that on the previous occasions also, permission was granted by the headmaster. however, according to rule 15 of chapter iv of the kerala education rules, in the case of an institution under the control of a local body, the executive authority of the local body .....
Tag this Judgment!Court : Kerala
Reported in : 2004(2)KLT378
..... , individual management etc. state of kerala have enacted various legislations like kerala university act, 1974, mahatma gandhi university act, 1981, calicut university act, 1975, cochin university of science and technology act, 1971, kannur university act, 1996, sree sankaracharya university act, 1994 for establishing teaching residential and affiliating universities for the state of kerala. statutes, ..... india (air 1958 s.c.232) and kameshwar prasad v. state of bihar (air 1962 s.c. 1166).26. statute 20 of chapter 24 of the kerala university first statutes, 1977 states that every college shall have duly constituted college council properly representing the teaching staff to advise ..... the welfare of the students and employees of the university. section 16 of the act deals with authorities of the university like, senate, syndicate, academic council, faculties, boards of studies, students' council, finance committee and such other boards or bodies of the universities as may be declared by .....
Tag this Judgment!Court : Kerala
Reported in : (2006)203CTR(Ker)343; [2007]288ITR134(Ker)
..... income from house property, 'd' profits and gains of business or profession, 'e' capital gains, and 'f' income from other sources ('b' interest on securities was omitted by finance act, 1988). section 56 deals with income from other sources. under sub-section (1) of section 56, income of every kind which is not to be excluded from the total income ..... not, in the opinion of the ao, satisfactory, the sum so credited may be charged to income-tax as the income of the assessee of that previous year. chapter xiv deals with procedure for assessment. under section 139, every person being a company shall furnish a return of his income or the income of such other person ..... asstt. cit and also the decision of this court in premier breweries ltd. v. dy. cit (1994) 117 ctr (ker) 35 : 1994 klj 143 and argued that by the cancellation of the penalty imposed under section 271(1)(c) of the it act, the very foundation of the prosecution has been taken away and therefore, petitioners are to be acquitted as .....
Tag this Judgment!Court : Kerala
Reported in : [2006]153TAXMAN65(Ker)
..... 'c' income from house property, ' d' profits and gains of business or profession, 'e' capital gains, and 'f' income from other sources ('b' interest of security was omitted by finance act, 1988). section 56 deals with income from other sources. under sub-section (1) of section 56, income of every kind which is not to be excluded from the total income ..... not in the opinion of the assessing officer, satisfactory, the sum so credited may be charged to income-tax as the income of the assessee of that previous year. chapter xiv deals with procedure for assessment. under section 139, every person being a company shall furnish a return of his income or the income of such other person during ..... on the same principle which was followed in k.c. builder 's case (supra). a learned single judge of this court in premier breweries ltd. v. dy. cit 1994 k.l.j 143 (as his lordship then was) had occasion to consider a similar case. that was a case initiated before the additional chief judicial magistrate on a .....
Tag this Judgment!Court : Kerala
Reported in : (2005)199CTR(Ker)279; 2006(3)KLT251
..... the block period mentioned in section 158b(a) of the it act. writ petitioners had filed returns under section 158bc on 13th june, 1996. chapter xiv-b consisting of sections 158b to 158bh was inserted by the finance act, 1995, w.e.f. 1st july, 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 squarely ..... is no scope for invoking section 147 of the act.21. in view of the above conclusions, we are inclined to allow wa no. 409 of 1999 and judgment of the learned single judge in op no. 10564 of 1996 would stand set aside, consequently wa no. 1374 of 1994 would stand dismissed. both the writ petitions would, .....
Tag this Judgment!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 squarely falls ..... no scope for invoking section 147 of the act.20. in view of the above conclusions, we are inclined to allow w.a. no. 409 of 1999 and judgment of the learned single judge in o.p. no 10564 of 1996 would stand set aside, consequently w.a. no. 1374 of 1994 would stand dismissed. both the writ petitions would .....
Tag this Judgment!Court : Kerala
Reported in : 2005(3)KLT908
..... deleted. the petitioners in o.p.nos. 8571 and 18462 of 2000 challenge these notifications as ultra vires the sree sankaracharya university of sanskrit act, 1994 (hereinafter referred to as 'the act') and the sree sankaracharya university of sanskrit first statutes, 1997 (hereinafter referred to as the 'statutes'), in so far as the qualifications ..... the university on a regular basis. the provisions contained in the statutes for direct recruitment and the recommendations of the standing committee on staff and finance were also considered.resolved to notify the posts of section officers in the university for direct recruitment from qualified assistants/section officers having 10 years service ..... ), (2) convenor of the staff committee and (3) the registrar (member-secretary), which appears to be in order and in consonance with statute 8 of chapter iv of the statutes, contrary to the contention of counsel for the petitioner in o.p.no. 8571/2000. the file contains the minutes of the meeting .....
Tag this Judgment!Court : Kerala
Reported in : (2005)198CTR(Ker)625; [2005]279ITR482(Ker)
..... insertion of section 88, deduction in respect of life insurance premia, contribution to provident fund, etc. were governed by the provisions contained in section 80c which section was omitted by finance act, 1990 w.e.f. 1st april, 1991 with the insertion of section 88. what was allowed by way of deduction from the total income under section 80c is now ..... which he is chargeable for any assessment year, of an amount equal to (i) in the case of an individual whose gross total income before giving effect to deductions under chapter vi-a, is one lakh fifty thousand rupees or less, twenty per cent of the aggregate of the sums referred to in sub-section (2). we are not concerned ..... not is the question arises for consideration. it is contended that the pf payment made out of the arrears is credited in the provident fund only in the previous year 1994-95, i.e., for the asst. yr. 1995-96 and hence this amount is not liable to be taken into account for rebate when the arrears are spread over .....
Tag this Judgment!Court : Kerala
Reported in : (2005)199CTR(Ker)581; 2005(4)KLT947
..... of central excise (appeals). however, the appeals were dismissed since the same were filed beyond the period prescribed under sub-section 3 of section 85 of the finance act, 1994 and the commissioner (appeals) did not have power to condone delay beyond the maximum period prescribed under the said section. although the respondents have a further right ..... :--if the [assistant commissioner-of central excise or, as the case may be, deputy commissioner of central excise] in the course of any proceedings under this chapter is satisfied that any person has, with intent to evade payment of service tax, suppressed or concealed the value of taxable service or has furnished inaccurate value ..... of-(a) fraud; or(b) collusion; or(c) wilful mis-statement; or(d) suppression of facts; or(e) contravention of any of the provisions of this chapter or of the rules made thereunder with intent to evade payment of service tax, the person, liable to pay such service tax or erroneous refund, as determined under .....
Tag this Judgment!Court : Kerala
Reported in : (2006)199CTR(Ker)581
..... opinion that the respondents could not have raised their contentions regarding the imposition of penalty on merits notwithstanding the limitation prescribed under section 85(3) of the finance act, 1994, and dismissal of their appeals on the ground of limitation even in the writ petitions filed under article 226 of the constitution.10. although the writ petition ..... --(a) fraud, or(b) collusion, or(c) wilful mis-statement, or(d) suppression of facts, or(e) contravention of any of the provisions of this chapter or of the rules made thereunder with intent to evade payment of service-tax, the person, liable to pay such service-tax or erroneous refund, as determined under sub ..... penalty for suppressing value of taxable service.-if the assistant cce or, as the case may be, deputy cce in the course of any proceedings under this chapter is satisfied that any person has, with intent to evade payment of service-tax, suppressed or concealed the value of taxable service or has furnished inaccurate value .....
Tag this Judgment!