Court : Kerala
Reported in : [1979]44STC312(Ker)
..... of the powers conferred by section 10 of the kerala general sales tax act, 1963 (act 15 of 1963), the government of kerala having considered it necessary in the public interest so to do hereby make an exemption in respect of the tax payable under the said act on the sale or purchase of the goods specified in schedule i hereto appended and by persons specified in schedule ii hereto appended in regard to their turnover on the sales of goods specified therein subject to the conditions specified therein.schedule i23. ..... . but that is not the sense in which the word is used in the midland railway company (rates and charges) order confirmation act, 1891, as i read it, and i do not think that, in the ordinary use of language, meat or fish, which had been preserved from decay for so long a period as here by the artificial application of cold would be spoken of as 'fresh meat' ..... therefore, i agree with the contention of the petitioner that in respect of the turnover as regards fish is concerned the second respondent has acted without jurisdiction in imposing the sales tax on the said turnover.the next question is, was the second respondent correct in imposing sales tax as regards the turnover ..... , stated:now when we have to consider the construction of words such as this occurring in acts of parliament we must treat the question thus: if the act is directed to dealing with matters affecting everybody generally, the words used have the meaning attached to them in the common and ordinary use .....
Tag this Judgment!Court : Kerala
Reported in : AIR1960Ker58
..... the chief contention of the petitioners was, that the delegation of power to government under section 18(1) of the act 'to alter, add to, cancel in part or the whole of schedule i, ii or iii' exceeded the permissible limits, and is invalid, and that the impugned notification is therefore ..... different rates, which were to be applied according to the classification of goods in the different schedules.a policy was thereby indicated and was also discernible in the scheme of classification in the act, schedule i comprising what may be called luxury goods, such as silks, motor vehicles etc. ..... issued the notification, which is now impugned, the effect of which was to enhance the maxima specified in schedules i and iii of the act substantially, for certain classes of vehicles and to fix the rates for them accordingly.2. ..... 'sub-section (2) 'all references in this act to schedule i or schedule ii or schedule iii shall be construed as referring to such schedule as for the time being amended in exercise of the powers conferred ..... it is necessary to dispose of an argument, advanced on behalf of a few of the petitioners with some earnestness, that section 18(1) of the act must be read subject to the proviso to section 3, on the principle of harmonious construction of dit-ferent parts of a statute, that so understood, section 18(1) could not be deemed to confer a power on government, to enhance the maxima specified in schedules i and iii, of the act and that therefore the notification is ultra vires. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker77; [1966]60ITR737(Ker)
..... lakhs of net wealth1/2%(iii)on the next rupees ten lakhs of net wealth1%(iv)on the balance of net wealth11/2%xxxx xxxx'20.bv section 13 of the finance act of 1960 (act xii of i960) it was provided:'notwithstanding anything contained in the wealth tax act 1957 (hereinafter referred to as the wealth tax act) no tax shall be charged in respect of the net wealth of a company for any financial year commencing on or after the 1st day ..... by section 70 of the finance act 1965, for part i of the schedule lo the act, the following part was substituted:'(a) lu the case of every individuals: rate of tax(i) on the first rupees one lakhs of net wealthnil(ii) on the next rupees four lakhs ..... , that if non-hindu undivided families as aforesaid are looked upon as groups of individuals and therefore comprehended by the term 'individual', 'these families have been discriminated against by reason of the schedule of the act, part i, paragraph a, which has prescribed a lower limit of exemption for 'individual' as against ahigher limit for 'hindu undivided family' and that, if for that reason, non-hindu undivided ..... treatment accorded to a mappila marumakkthayam tarwad by assessing it as an 'individual' with a lower limit of exemption from tax, and a higher incidence of taxation (vide, the schedule to the act) would amount to discrimination in comparison with the preferential treatment accorded to a hindu undivided family, which is given a higher limit of exemption and a more beneficial incidence of taxation .....
Tag this Judgment!Court : Kerala
Reported in : AIR1982Ker87
..... therefore was in error in holding that the appellant-defendant was not entitled to the benefit under section 106 of the kerala land reforms act,for the foregoing reasons the appeal is allowed setting aside the judgment and decree of the first appellate court and restoring the decree of ..... for the respondent-plaintiff submitted that even though the act as amended by act 35 of 1969 (by which among other things the explanation referred to above was incorporated) had been included in the ninth schedule, that would not give retrospective effect to the ..... other proceedings pending at the commencement of this section before any court, tribunal, officer or other authority, any person claims any benefit, right or remedy conferred by any of the provisions of the principal act or the principal act as amended by this act, such suit, application, appeal, revision, review proceedings in execution or other proceedings shall be disposed of in accordance with the provisions of the principal ..... 'the position that emerges, therefore, is that the matter having been pending at the commencement of act 35 of 1969, that has to be disposed of in accordance with the provisions of the amended act; and in that view the explanation has to be given full effect to the pending cases, ..... subsequent to the above said decision the kerala land reforms act as amended by act 35 of 1969 including the relevant explanation, to which reference has already been made, has been included in the ninth schedule to the constitution. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1983Ker88
..... revenue is satisfied after considering the report made by the collector under sub-section (2) of section 5 of the kerala land acquisition act 1961 (act 21 of 1962) that the lands specified in the schedule below have to be acquired for a public purpose, the board of revenue hereby declares under section 6 of the act that the lands as specified in the schedule below and measuring 1 hectare 31.44 acres, be the same a little more or less, are needed for a public purpose ..... the material part of sub-section (1) of section 6 reads thus:--' (1) subject to the provisions of part vii of this act, when the government or the board of revenue are or is satisfied after considering the report made by the collector under sub-section (2) of section 5 that any particular land is needed for a public purpose, a declaration ..... 2nd respondent informed the 3rd respondent that the land acquisition proceedings cannot be taken under part vii of the act since the 4th respondent is not a company and it could be taken only under part ii of the act in which case instructions in the kerala land acquisition manual require an agreement in form no. ..... was only thereafter that the 2nd respondent decided under section 6 of the act that the acquisition was for a public purpose as seen in the ..... on 30-8-1977, the 2nd respondent issued proceedings making a declaration under section 6 of the act to the effect that the 2nd respondent was satisfied that the land in question was needed for a public purpose and overruling the .....
Tag this Judgment!Court : Kerala
Reported in : [1999]237ITR706(Ker)
..... of this section, 'book profit' means the net profit as shown in the profit and loss account for the relevant previous year prepared in accordance with the provisions of parts ii and iii of the sixth schedule to the companies act, 1956 (1 of 1956), as increased by- (a) the amount of income-tax paid or payable, and the provision therefor ; or(b) the amounts carried to any reserves, by whatever name called ; or(c) the ..... after deducting an amount equal to the depreciation computed in accordance with the provisions of sub-section (1) of section 32 from the amounts of profits computed in accordance with the requirements of parts ii and iii of the sixth schedule to the companies act, 1956 (1 of 1956), as increased by the aggregate of-- (i) the amount of depreciation ;(ii) the amount of income-tax paid or payable, and provision therefor ;(iii) the amount of surtax paid or payable under the companies ..... prior to the introduction of section 115j by the finance act, 1987, with effect from april 1, 1988, there was a provision applicable to all companies regarding the quantum of deductions in respect of certain reliefs provided under the act introduced by the finance act of 1983, with effect from april 1, 1983, ..... the consideration for the said view is stated in ramaiya's guide to the companies act, twelfth edition (1992), at page 963 as follows ;'one, in their fiduciary capacity as agents, they have an obligation to report, and two, full and frank disclosure of information to enlighten the users .....
Tag this Judgment!Court : Kerala
Reported in : AIR2003Ker186
..... by the government : provided that no person who is more than fifty-five years of age shall be appointed as managing director; (c) the secretary to government in charge of public health engineering department, or the kerala water authority, ex-officio; (d) the finance secretary to government, ex-officio; (e) the secretary to government in charge of local administration department, ex-officio; (i) the secretary to government in charge of development department, ex-officio; (g) two members representing the local bodies in the state, appointed by the government; provided ..... that if for any reason there are no elected members in office in any of the local bodies in the state, the government may appoint a person who had been a member of any such local body; (h) a member belonging to a scheduled caste or scheduled tribe appointed by the government; and (i) a technical member, who shall be a qualified public health engineer not below the rank of a chief engineer, appointed by the government. ..... by the kerala court fees and suits valuation (amendment) ordinance, 2002, (hereinafter referred to as the 'ordinance') section 73a was inserted in the kerala court fees and suits valuation act, 1959, which reads as follows: '73a. .....
Tag this Judgment!Court : Kerala
Reported in : [2005]142STC266(Ker)
..... counsel also submits that the amendment of the kerala general sales tax act by which section 26b is incorporated by the finance act, 1999 with effect from april 1, 1999 has no retrospective operation ..... , shall have preference over the plaintiffs claim and the suit was decreed subject to the condition that the sales tax arrears including the penalty, if any, due under the sales tax act from the first respondent and its partners shall have preference over the plaintiffs claim, and the plaintiff shall have to first pay the amount recovered during the course of execution to the ..... senior counsel also pointed out that section 26b inserted by finance act, 1999 with effect from april 1, 1999 does not have the effect of getting over the decree of a civil court passed ..... section 26b was subsequently inserted in the act by the finance act, 1999 with effect from april 1, 1999 which reads as ..... the supreme court thereafter considered the question whether the statutory first charge which is created under section 11-aaaa of the rajasthan sales tax act over the property of the dealer or a person liable to pay sales tax and/or other dues under the rajasthan sales tax act, is created in respect of the entire interest in the property or only the mortgagor's interest in the property when the dealer has created a mortgage on ..... the tahsildar advertised the decree schedule property for recovery of arrears of sales tax due from the firm and the sale was posted to june ..... of 2003 reported in [2005] 142 stc 281 .14 .....
Tag this Judgment!Court : Kerala
Reported in : [2005]139STC15(Ker)
..... under the provisions of section 3 as it stood prior to the amendment of the said section by the finance act, 2003 the rate of tax to be fixed by the government by notification for the purpose of section 3 cannot exceed the rate of tax specified for the goods in the first schedule to the kgst act which means the additional tax leviable under section 5d of the kgst act could not have been reckoned for fixing the rate of entry tax but by virtue ..... of the amendment made to section 3 by the finance act, 2003 additional sales tax under section 5d of the kgst act can also be reckoned for determining the ..... the special government pleader also submitted that the provisions of section 3 as it stood prior to its amendment by the kerala finance act, 2003 used the expressions 'the rates specified' but the said expressions were changed by the finance act, 2003 by using the expressions 'the tax payable' only for the purpose of including the additional sales tax applicable as per section 5d along with the schedule rate. ..... section 3 of the act which is the charging section as amended by the finance act, 2003 reads as follows:'section 3 : levy of tax. .....
Tag this Judgment!Court : Kerala
Reported in : AIR2004Ker349; 2005(2)CTLJ87(Ker); 2004(2)KLT1056
..... dispute that 6.900 cents of the property within the specified boundaries as described in the plaint schedule is available with defendants 1 to 3 for sale though the extent shown in ext.a1 was ..... since the defendants 1 to 3 had no objection in selling the available 6.900 cents of the plaint schedule property to the plaintiff, i do not find any reason not to grant specific performance with respect to that property.in the result the appeal is allowed and the judgment and ..... the suit was dismissed by the trail court on the ground that the plaint schedule, shows an extent of 8 cents of land whereas the land actually available with defendants 1 ..... 1389/2 of poonithura village and within the boundaries described in the plaint schedule on the plaintiff depositing, if not already deposited the entire balance sale consideration within one month from today and in case defendants 1 to 3 fail to execute the sale deed, the plaintiff ..... by the supreme court and it was found that section 12(2) of the act applies to such cases and the court can grant relief to the lesser ..... the discretion in favour of the plaintiff as the relief of specific performance can be refused in the circumstances stated in section 20 of the act, though they are not exhaustive. ..... court had occasion to consider the scope of section 12(2) of the specific relief act in baikunthi devi v. ..... 12(2) of the specific relief act and not. ..... amended in the appellate stage and relief was granted in terms of section 12(3) of the specific relief act.10. .....
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