Court : Kerala
Reported in : [2003(97)FLR469]; (2003)ILLJ377Ker
..... time sensitive documents, goods or articles utilising the service of a person either directly or indirectly, to carry or accompany such documents, goods or articles, see the finance act, 1994. a comparison of the entry 'forwarding agency' with that of a firm engaged in courier business would show that one is totally different from the other. ..... ) of sub-paragraph (3) of the paragraph 1, an item had been additionally incorporated whereunder courier services also were specifically brought within the purview of the act. according to the standing counsel, this was to explain a situation which already was there and there was no justification or necessity to interfere with the coverage ..... cannot deny that they are doing only forwarding work because they receive the packages and carry it to the destination. having regard to the purpose of the act, which is to provide social security to the workers it, is immaterial that courier services work is not similar to that of clearing and forwarding agents. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1996Ker195
..... rs. 310/- and it was increased from time to time and reached an all time high of rs. 1,000/- from 1-4-1994 onwards. sub-clause (e) has been amended by the kerala finance act, 1994. the sub-clause as it stands now is extracted below :'(e) vehicles permitted to operate within the state --(i) more than 12 passengers ..... government from vehicles plying along national highways was upheld in international tourist corporation v. state of haryana, : [1981]2scr364 on the reason that under the national highways act the state government have also the burden to maintain, in certain conditions, national highways and so the taxation is compensatory in nature.16. but here the two tier ..... beyond the territorial limits of the state, according to him, in such a situation, learned counsel further contended that tax payable for inter-state operation under the act should have been less than the tax leviable for intra-state use. at any rate, he argued that imposing a higher liability of tax for those who ply .....
Tag this Judgment!Court : Kerala
Reported in : [2006]146STC499(Ker)
..... , is against the imposition of penalty above rs. 10,000 and at rs. 50,000 by invoking section 45aa of the act.11. now let us see the provisions of section 45aa of the act, inserted by the finance act, 1994, which reads as follows:45aa. penalty for default of payment of tax.--(1) where an assessee makes default in payment of ..... tax or any other amount due under this act within the time specified in the notice of demand, he shall, in addition to ..... avoiding something that you are supposed to do or deal with.'16. a constitution bench of the supreme court in j.k. synthetics ltd. v. commercial taxes officer [1994] 94 stc 422, while considering the question regarding payment of interest on tax on the amount of freight charged in respect of the sale of cement under the cement control .....
Tag this Judgment!Court : Kerala
Reported in : (1994)116CTR(Ker)15; [1994]207ITR598(Ker)
..... a very general nature and without reference to the relevant provisions of the statute, and in particular, explanation 2 to section 37(2a), which was introduced by the finance act, 1983, with retrospective effect from april 1, 1976. non-advertence to the above statutory provision had led to the error committed by the appellate tribunal in holding that ..... include expenditure on food or beverages provided by the assessee to his employees in office, factory or other place of their work.'18. the notes on clauses of the finance act, 1983, explains the object of the amendment to the following effect (see [1983] 140 itr 124):'sub-clause (a)(ii) seeks to add a new explanation to ..... in evaluating the above rival pleas, we have to bear in mind section 37(2a) and also the newly inserted explanation 2 to section 37(2a) by the finance act of 1983 with retrospective effect from april 1, 1976 (by way of amendment). explanation 2 aforesaid which had retrospective effect from april 1, 1976, is in the following .....
Tag this Judgment!Court : Kerala
Reported in : [1995]214ITR195(Ker)
..... do not find our way to accept the contention of the assessee. the assessee becomes entitled to the development rebate under the extension granted by section 16 of the finance act, 1974, in a case where the machinery had been manufactured in undertakings owned by it and steps in that direction had been taken before december 1, 1973. ..... operative only up to may 31, 1974, by virtue of notification no. 2167 issued by the government of india on may 28, 1971. but section 16 of the finance act, 1974, extended the benefit to a limited extent and in particular cases. we are concerned with cases covered by clause (c) of the section. it provided that development ..... on the basis that the assessee must be taken to have manufactured this plant within the meaning of the term 'manufacture' appearing in clause (c) of section 16 of the finance act, 1975?' 2. the first question admittedly stands concluded against the assessee by the decision of the supreme court in lohia machines ltd. v. union of india : [1985] .....
Tag this Judgment!Court : Kerala
Reported in : [1994]206ITR118(Ker)
..... income-tax payable by the company, having regard to the decision of the supreme court in cit v. k. srinivasan : [1972]83itr346(sc) .5. the finance act, 1976 (act no. 66 of 1976), made some special provisions in relation to payment of surcharge on income-tax for the assessment year 1977-78 with corresponding provisions for payment ..... to (c) thereof. the specific provision for making allowance for any relief, rebate or deduction to which the assessee is entitled either under the income-tax act or the finance act leads to this result. therefore, even accepting the contention of the assessee at its face value, the position will still be that the amount of surcharge in ..... total income arrived at under rule 1. this being the position, the various questions debated before the statutory authorities regarding the effect of the provisions of the finance acts of 1976 and 1977, as mentioned by us earlier become irrelevant. even going by the case of the assessee, they will not be entitled to deduction of .....
Tag this Judgment!Court : Kerala
Reported in : (2003)183CTR(Ker)182; [2003]261ITR721(Ker)
..... even assuming that, by adding the explanation, the legislature has clarified or made clear or removed whatever ambiguity there was in section 9(1)(ii) of the income-tax act, 1961, the finance act, 1983, itself has proceeded to give retrospective effect to the explanation only with effect from april 1, 1979. the clarification or declaration, if any, is only from ..... technicians can be brought to tax under the above section as 'salary earned in india' an explanation was added to section 9(1)(ii) of the income-tax act by finance act, 1983, which was inserted with effect from april 1, 1979, as follows :'for the removal of doubts, it is hereby declared that income of the nature referred ..... will be contrary to the legislative intention. even though learned counsel for the revenue relied on the decision of this court in cwt v. smt. b. indira devi [1994] 208 itr 26, in support of his contention that the effect of an explanation when it is taken as a declaration of what the law always was the same .....
Tag this Judgment!Court : Kerala
Reported in : AIR2003Ker246; 2003(1)KLT658
..... the petitioner alleges that while filing the nomination papers the elected councillors had subscribed to an oath which did not conform to the second schedule of the kerala municipality act, 1994. the words 'will maintain sovereignty and integrity of india' were missing from theoath. on this basis, it is alleged that respondent nos. 4 to 25 were ..... mandatory. the respondents had failed to do so. thus, they did not full fill the qualification as laid down in section 85(f) of the kerala municipality act, 1994. it has also been pointed out that under section 178 ah election can be declared void if 'on the date of his election (the) returned candidate was ..... must appear in the electoral roll. he should have completed 21 years of age. he should not be disqualified under any other provisions of the act. 10. chapter viii of the kerala municipality act deals with the conduct of elections. under section 105, the dates for filing nomination papers, scrutiny thereof, the last day for the withdrawal of .....
Tag this Judgment!Court : Kerala
Reported in : (2003)182CTR(Ker)502; [2003]261ITR708(Ker)
..... the effect of the amendment is not applicable to the asst. yr. 1994-95 and the provisions are not made retrospective. according to him the amendment made is significant enough that the condition that the reserve fund should be maintained was inserted by the first time by finance act, 1997 and not before. thus, since the condition was inserted only ..... or purchase of houses in india for residential purposes, an amount not exceeding forty per cent of the total income computed before making any deduction under this clause and chapter vi-a carried to such reserve account : provided that the corporation or, as the case may be, the company is for the time being approved by the ..... indicating of such a requirement by the assessee and in view of the fact that such a requirement was made expressly clear by an amendment brought about by the finance act, 1997, we have no hesitation to hold that such a requirement made explicitly clear both by amendment to section 36(1)(viii) as well as by insertion .....
Tag this Judgment!Court : Kerala
Reported in : 2004(1)KLT428
..... assistance to the receiver to assume administration of the panchayat.'9. the short question is whether the ombudsman appointed under the kerala panchayat raj act, 1994 (for short, the act) is invested with any statutory power, authority or jurisdiction to issue such an order.10. to consider the above question, a brief reference ..... is clear that chapter ix which was enacted in the constitution by the 73rd amendment ensures a security of tenure to the elected representatives. it also enables a state legislature to make a legislation for a comprehensive enactment for administration of local self government institutions.20. the kerala panchayat raj act, 1994 was enacted by ..... . section 189 gives power to the government to issue general guidelines to the panchayat in accordance with the national and state policies in matters such as finance, maintenance of accounts, office management, formulation of schemes etc. sub-section (3) of section 189 states that the government may take such action as .....
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