Court : Kerala
..... .(c).no.10423 of 2015 4 petitioners that the state, as a body, will not come under the coverage of the finance act, 1994, as amended, i note that, as per the specific provisions of section 65(b)(37) of the finance act,1994, as amended, the word "person" is defined as including, inter alia, "government". thus, as far as the ..... .p1 and p1(a) orders. counsel for the petitioner would point out that, by virtue of the provisions of section 66 b, the services rendered by the petitioner would fall under the negative list of services under the finance act, 1994 as amended. i note that, this aspect was not urged by the petitioner before the 2nd respondent in ..... applicability of the finance act, 1994, as amended is concerned, it would apply even in respect of services rendered by a state government, .....
Tag this Judgment!Court : Kerala
..... to the interpretation given to 'purchase value' in fathima shirin's case. needless to say, so long as the amendment brought about to section 2(e) of the mvt act by the kerala finance act, 2014 stands unchallenged in the writ petitions, the claim for a declaration that value of the vehicle for the purpose of computation of the ..... counsel cited the decision in sales tax officer, banaras v. kanhaiya lal makund lal saraf (air1959sc135. it is also contended that the kerala finance act, 2014, by amending section 2(e) of the mvt act, virtually nullified the law laid down by the division bench of this court in fathima shirin's case.6. at the outset, in view ..... declared ultravires, illegal or wrong. this situation necessitated a clarification which was brought about by amending the definition of the term 'purchase value' as per section 7(1)(b) of the kerala finance act, 2014, retrospectively with effect from w.a.nos.568 of 2015 and connected cases -:4. :- 01/04/2007 (i.e., when the provision .....
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..... inter alia require the petitioner as follows: "7) as is done by skyline and kent, canal should be constructed through the compound of m/s.muthoot finance and to avert water logging. 8) as is done by m/s. kent and ima, land for road construction on the western side of the canal should ..... the application submitted by the appellants therein for permission for construction can be sustained in view of clause (vii) of sub-section (1) of section 393 of the 4 1996 (2) klt839 wpc224214 14 kerala municipality act. this court, per p.a.mohammed, j., has held thus: "5. it must be recalled that every citizen has ..... present: the honourable mr. justice dama seshadri naidu monday, the30h day of march20159th chaithra, 1937 wp(c).no. 2242 of 2014 (e) ------------------------------------------- petitioner: m/s.muthoot finance ltd, muthoot chambers, 2nd floor, kurien towers, opp.saritha theatre complex, banerji road, kochi-682018, represented by its managing director mr.george alexander. by advs.sri.joseph .....
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..... handled or stored, the details of the measures taken to implement the requirements to be fulfilled for appointment as custodian/customs cargo service provider under section 45 of the customs act, 1962 and the handling of cargo in customs areas regulations, 2009 be furnished to consider the airport authority of india's request for appointment ..... 1 and 2 shall issue notification as above on the basis of the same. if the third respondent was specifically exempted by an order of ministry of finance, the same wpc no.2491/2015 16 shall be produced by the third respondent before respondents 1 and 2 without much delay. sd/- a.v. ..... proprietor, shri.anil kumar ruby. by adv. sri.p.g.jayashankar respondent(s): ------------------------- 1. union of india represented by its secretary, department of revenue ministry of finance, north block, new delhi-110 001.2. commissioner of customs trivandrum commissionerate, ice bhavan press club road, thiruvananthapuram-695 001.3. airport director, airport authority of .....
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..... district magistrate. this is clear from the observations made in the decision reported in state of karnataka and another v. pastor p.raju (2006(6) scc728 wherein it has been observed that section 196 is only for taking cognizance of the case and not for filing the first information report or conducting investigation. such an observation has ..... with imprisonment which may extend to five years and shall also be liable to fine.]" 9. in order to attract the offence under section 153 a of the indian penal code, the act of the accused must be made crl.m.c.no.4381 of 2010 10 with an intention to promote enmity between two groups on ..... whatsoever, disharmony or feelings of enmity, hatred or ill-will between different religious, racial, language or regional groups or castes or communities, or (b) commits any act which is prejudicial to the maintenance of harmony between different religious, racial, language or regional groups or castes or communities, and which disturbs or is likely to disturb .....
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..... rule 143 of the rules, nothing prevented the secretary of the respondent municipality at the earliest, soon after the notification was issued under section 4 (1) of the land acquisition act, to issue a notice to the petitioners to stop construction work and compel them to have their building plan altered. once a substantial ..... with the sanctioned building plan.9. apart from contending that the petitioners had no knowledge about the acquisition proceedings until they received notice under section 9 of the land acquisition act (unamended), the learned counsel has also contended that as the property had been acquired for the benefit of the municipality, it is presumed to ..... notification was issued within four months from the date of exhibit p1 building permit, i am of the view that a mere notification under section 4 (1) of the land acquisition act is not an irreversible or irrevocable declaration of intention on the part of the government that the property is being acquired. it is only .....
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..... provisos to the above provision are in accordance with law and are not amenable for any interference under the revisory jurisdiction conferred on this court as per sec.20 of the act.20. the revision petitioner (tenant) has not made any submissions regarding the findings of the courts below on the issue of the counter claim made by ..... r.c.r.301/14 - :27. :- documents relating to the vacating of the premises by m/s.ksfe and the occupying of the premises by m/s.muthoot financing company and by the beauty parlour, etc. the tenant could have easily made requisite applications before the rent control court to summon these documents and witnesses, if necessary, ..... occupied by the beauty parlour. the tenant could have easily requested the advocate commissioner, if necessary, after due permission from the court, to ascertain from m/s.muthoot financing company, as to when they had occupied the said premises and as to when they had vacated the premises, which was later let out to the beauty parlour .....
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..... specific role mentioned in the transaction by the present petitioners and that is not sufficient to make them liable under section 138 of the act read with section 141 of the act and proceeding with the case against them is nothing but an abuse of process of court. so they have no ..... road, boriveli east, mumbai - 400 066.(a3).2. madhukar sardar, director, wall street finance ltd., unit no.101-112, first floor, chintamani plaza, kurla road, chakla, andheri east, mumbai - 400 009, residing at b10 nahur villa, mimalaviya marg, nadur road ..... mc.no. 262 of 2013 () -------------------------- against the order in cc2152011 of chief judl.magistrate court, ernakulam petitioners/accused3to5-: ----------------------------- 1. briji gopal daga, director, wall street finance ltd., unit no.101-112, first floor, chintamani plaza, kurla road, chakla, andheri east, mumbai - 400 009, residing at a-1, devyani apartments, mahatma gandhi .....
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..... facts", is the question arising herein. the challenge is with respect to re-opening of assessments, respectively of the years 2004-05, 2005-06 and 2006-07.2. section 147 of the it act permits assessment or re-assessment of income which has escaped assessment of any assessment year, if the assessing officer has reason to believe that any income ..... ).27373 of 2011 is against the re-opening made for the assessment year 2004-05. the assessment was made as per exhibit p4 on 27.12.2006. the notice issued under section 148 is at exhibit p6, dated 23.03.2011 and the order passed is at exhibit p12, dated 27.09.2011.6. w.p.(c). ..... advocate) sri.k.john mathai sri.p.benny thomas sri.p.gopinath sri.kuryan thomas respondent(s):- ---------------------------- 1. the union of india, represented by the secretary, ministry of finance (department of revenue), north block, new delhi-110 001.2. the commissioner of income tax, thiruvananthapuram-695 003.3. the assistant commissioner of income tax, circle-1(1), .....
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..... facts", is the question arising herein. the challenge is with respect to re-opening of assessments, respectively of the years 2004-05, 2005-06 and 2006-07.2. section 147 of the it act permits assessment or re-assessment of income which has escaped assessment of any assessment year, if the assessing officer has reason to believe that any income ..... ).27373 of 2011 is against the re-opening made for the assessment year 2004-05. the assessment was made as per exhibit p4 on 27.12.2006. the notice issued under section 148 is at exhibit p6, dated 23.03.2011 and the order passed is at exhibit p12, dated 27.09.2011.6. w.p.(c). ..... advocate) sri.k.john mathai sri.p.benny thomas sri.p.gopinath sri.kuryan thomas respondent(s):- ---------------------------- 1. the union of india, represented by the secretary, ministry of finance (department of revenue), north block, new delhi-110 001.2. the commissioner of income tax, thiruvananthapuram-695 003.3. the assistant commissioner of income tax, circle-1(1), .....
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