Court : Kerala
..... in fact demanded and accepted money from the complainant without disclosing the earlier orders passed by him, and on a promise that even under section 271a of the income tax act, he would impose a very lesser amount of fine. the learned standing counsel also submitted that the government secretary, who issued the ..... investigation), thrissur passed orders directing him to pay the amount of tax due and also imposing a penalty of 22703/- under rs.section 271b of the income tax act (for short i.t act ). he remitted the amount of tax and paid the amount of penalty, and preferred an appeal against the order before the income ..... transaction of government business. he explained that under the transaction of business rules, the finance minister is the authority competent to remove commissioners and assistant commissioners in the income tax department. as authorised under the authorisation of instruments act, the under secretaries and above of the government of india are competent to authenticate .....
Tag this Judgment!Court : Kerala
..... it and notified under it on the ground that the same had not been implemented within a stipulated period. s. 15(3) of the act restricts the period of restriction imposed by that section to two years in case the draft scheme is not prepared within two years of the publication of the notification of the resolution under s. ..... ground that the land upon which the construction is proposed is a land under acquisition proceedings . reference was also made to sections 33 and 34 of the madras town planning act and it is held as under: "10. section 33 only declares that if immovable property is required for the purpose of a town planning scheme, it is deemed to be ..... were, whether the municipality was justified in rejecting the application under s.393(1)(vii) of the kerala municipality act, 1994 on the ground that the land is proposed to be acquired, and whether sections 214 and 215 of the municipality act give power to the municipality to acquire and possess the land. it was held that: 6. as far as .....
Tag this Judgment!Court : Kerala
..... incident. there is nothing mentioned in the certified copy of the final report produced that the driver was charge-sheeted for driving the vehicle without driving licence under section 3 of the act. merely because it was mentioned that he was not having the required documents to drive the vehicle alone is not sufficient to come to the conclusion that he ..... to pay the compensation and the court below was not justified in ordering recovery of the amount from them. he had relied on the decision reported in m/s.godavari finance co. v. degala satyanarayanamma and others (2008 khc 6295) in support of their case. learned counsel for the appellant also submitted that there is no evidence adduced on the ..... that the fourth respondent is in possession of the vehicle as a hirer of the vehicle. it may mentioned here though in the decision reported in m/s.godavari finance co. v. degala satyanarayanamma and others (supra) it has been held that the person in possession will be deemed to be owner under the .....
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..... effect from 1.4.2006. this clearly evidences the legislative intendiment that the inhibition contained in subsection ..... in section 80a(5) would apply, though section 80p is not included in section 80ac. this is so because, the inhibition against allowing deduction is worded in quite similar terms in sections 80a(5) and 80ac, of which section 80a(5) is a provision inserted through the finance act 33/2009 with effect from 1.4.2013 after the insertion of section 80ac as per the finance act of 2006 with .....
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..... officers of the rank of assistant director and above in the directorate of enforcement, ministry of finance, department of revenue, government of india, new delhi are hereby empowered for the purpose of section 54 of the foreign exchange regulation act (fera), 1973 and section 55 of foreign exchange management act fema), 1999. when officer of the rank of assistant director and above in the directorate ..... of ministry of finance has been empowered to file appeal under section 35 of the 1999 act in the high court, we are not persuaded to accept the submission that assistant director was incompetent to file an appeal before the special director. more so, both in the .....
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..... and of course it was contested by the petitioner. be that as it may, subsequently the society has followed up its action by filing recovery proceedings in terms of section 69 of the act before the registrar of co-operative societies. it shall, therefore, be presumed until the contrary is proved, in my view, that in the face of arc proceedings to ..... if he were to be declared a defaulter. nevertheless, as far as the default is concerned, it is the failure on the part of any person to pay to the financing bank or to any other society a loan or any other amount due to it within the time fixed for repayment, save the pre-condition that he should have been ..... bench of this court in moosa has categorically held that if a candidate is disqualified as on the date of nomination, he cannot get rid of that disqualification by any act that is undertaken by him between the time of filing of the nomination and the time of scrutiny. 14. in the light of the authoritative pronouncement of the learned division .....
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..... .19 (6) beverages containing milk 2202.90.30" 8. it is pertinent to note that section 6(1)(a), as it stood prior to the amendment brought about by the finance act of 2006, did not contain any reference to aerated soft drinks. by the finance act of 2007, section 6(1)(a) was amended specifying aerated drinks including mineral water, packaged drinking water and branded ..... drink' containing fruit juice to an extent of more than 10% and that it had been assessed as a 'fruit juice based drink' till the finance act of 2007 amended section 6(1)(a) of the act by specifying that aerated branded soft drinks excluding soda would be liable to tax @ 20% at all points of sale within the state. the list ..... of goods taxable at the rate of 12.5% notified by sro 82/2006 was also amended by sro 119 of 2008 and the entry 'fruit juice .....
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..... the matter before arriving at such a conclusion. 13. though it is not mandatory for insisting for a no objection certificate from the financier in terms of section 51(6) of the mv act, for granting replacement of vehicle, it is necessary that the transport authority should ensure compliance of rule 174(2)(d). it is evident that the impugned order ..... entitled to get replacement of the vehicle without any conditions as stipulated in ext.p5 (in wp(c) no.16032/15). it is contended that neither section 51(6) of the mv act nor rule 174(2)(d) of the kmv rules requires that at the time of directing replacement of vehicle, the permit holder should be in possession of ..... the permit being valid till 22/12/2015. he is also the registered owner of the vehicle. the vehicle was purchased on hire purchase basis from m/s.raja murugan finance, the petitioner in wp(c) no. 16032/2015, who is hereinafter referred to as the financier. necessary endorsement in that regard was also made. 3. the appellant submitted .....
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..... are met, it recommends the grant of approval of the scheme to the central government. in case scheme is found to be deficient, sub-section (3) (a) of section 10a of the act casts an obligation on the part of the dci to give a reasonable opportunity for making a written representation and also to rectify the deficiencies, any ..... of the act for establishing a new medical college by the applicant was placed before the scrutiny committee of the mci on 22.01.2014. the deficiencies in certain documents pertaining to land and finance having been pointed out, the concerned documents were furnished by the applicant on 07.02.2014. the matter was then placed before ..... is taken as regards the scheme, the applicant must be afforded reasonable opportunity. this facet has been considered by this court while dealing with issues under section 10a of the dentists act in swami devi dayal (air 2014 sc 284). it was laid down that the requirement of following the principles of natural justice is available at two .....
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..... are met, it recommends the grant of approval of the scheme to the central government. in case scheme is found to be deficient, sub-section (3) (a) of section 10a of the act casts an obligation on the part of the dci to give a reasonable opportunity for making a written representation and also to rectify the deficiencies, any ..... of the act for establishing a new medical college by the applicant was placed before the scrutiny committee of the mci on 22.01.2014. the deficiencies in certain documents pertaining to land and finance having been pointed out, the concerned documents were furnished by the applicant on 07.02.2014. the matter was then placed before ..... is taken as regards the scheme, the applicant must be afforded reasonable opportunity. this facet has been considered by this court while dealing with issues under section 10a of the dentists act in swami devi dayal (air 2014 sc 284). it was laid down that the requirement of following the principles of natural justice is available at two .....
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