Court : Kerala
..... report, directed the superintendent of police, vigilance and anti-corruption bureau(siu-1) to register a vigilance case for the offences under sections 7 and 13(1)(d) of the prevention of corruption act and to conduct an investigation. 4. the investigating officer conducted an investigation and prepared a factual report. at first, he submitted the ..... the disclosure made by the 9th respondent herein sri.biju ramesh in certain t.v. channels that the 12th respondent herein sri.k.m. mani, the finance minister, has demanded rs.5 crores as illegal gratification to facilitate the renewal of bar licence, and obtained rs.1 crore from the members of the kerala ..... officer with his opinion. the court below, through the impugned order, has chosen to direct the investigating officer to conduct a further investigation in the matter, under section 173(8) cr.p.c. 8. the present original petition(crl.) is filed by the vigilance and anti-corruption bureau through its additional director general of police .....
Tag this Judgment!Court : Kerala
..... is the appellant herein. the case was taken on file by the magistrate on the basis of a private complaint filed by the complainant under section 138 of the negotiable instruments act, (hereinafter called 'the act'). 2. the case of the complainant in the complaint was that, the accused borrowed a sum of rs.55,000/- from the complainant and ..... had further stated that, there was no transaction between the complainant and the accused and he was a subscriber of the chitty conducted by m/s.lakshmi chittis and finances and when he bid the chitty, a blank signed cheque was given to them and the same was closed and misusing the cheque, the present complaint has been ..... notice is the question to be considered in this case. for that purpose, it is necessary to consider section 138 of the act and section 9 of the general clauses act are to be understood, which read as follows: section 138 of the act: 138. dishonour of cheque for insufficiency, etc., of funds in the account.- where any cheque drawn by .....
Tag this Judgment!Court : Kerala
..... case of the petitioners that, on the consideration received by them for providing the services contemplated under the master services agreement, they are paying service tax in terms of the finance act, 1994 as amended, and hence there cannot , at any rate, be a levy of kvat also on the same consideration amount. 3. i have heard sri.a. kumar, ..... operators. in this connection, it would be apposite to refer to the decision of the supreme court in the case of bharat sanchar nigam ltd. v. union of india [2006 (145) stc 91]. at paragraph 98 of the said judgment, the tests, which have to be applied to examine whether a transaction could be said to result in the ..... providing passive infrastructural services, has been deemed as consideration received for the transfer of the right to use the passive infrastructure, by treating it as a deemed sale under section 6(1)(c) of the kvat act. the assessment orders are passed by treating the petitioners as assessees, who are liable to pay tax under the kvat .....
Tag this Judgment!Court : Kerala
..... suit is otherwise maintainable before the civil court, would not normally be relevant in considering the question of jurisdiction of the civil court. 12. section 17 of the recovery of debts act contemplates the jurisdiction of the tribunal to entertain and decide applications from the banks and financial institutions. since the tribunal had no jurisdiction to entertain ..... are the same, the revisions are being disposed of by this common order. the suits were filed by the sbi home finance ltd., which is a company registered under the companies act. sbi home finance ltd. is not a bank or financial institution within the meaning of the recovery of debts due to banks and financial institutions ..... such a case only on the ground that after institution of the suit by the sbi home finance ltd., its assets and liabilities were transferred to the state bank of india. 13. in abdul khader v. catholic syrian bank (2006 (4) klt 1003), a contention was put forward that the decree being for an amount of .....
Tag this Judgment!Court : Kerala
..... 28. rule 4 of the jenmikaram payment (abolition) rules, 1961 provides that the question whether an institution is a religious or charitable institution of public nature under section 4 of act 3 of 1961 shall be decided by the collector of the district. as per this provision, any institution desiring to get the decision of the collector that it ..... the plaintiffs or to anybody claiming under them, but was made to the state and therefore, the plaintiffs who are strangers to the proceedings cannot rely on section 115 of the evidence act and set up a plea of estoppel. 34. the conclusion, therefore, is irresistible that the plaintiffs have failed to prove that the temple is a ..... a public temple nor a math but is a private institution of the petitioners. the appellate authority dismissed the appeal. in an appeal filed before it under section 44 of the act, the high court held that the institution is a public temple. this judgment of the high court was confirmed by the apex court. paragraph 12 of .....
Tag this Judgment!Court : Kerala
..... consideration and disposed by this common judgment. 2. the petitioner in w.p.(c).no.5348/2015 is an online service provider, registered as such under the finance act, 1994, as amended, governing the levy of service tax. in the writ petition, the petitioner is aggrieved by orders of penalty that have been passed against ..... proposal for imposition of penalty in both the cases was premised on the contention that the petitioners had occasioned a breach of the provisions of section 20 and section 40 of the kvat act dealing with the filing of necessary returns and maintenance of true and correct accounts. 7. in the notices issued to the petitioners, proposing ..... loss suffered by the state. this exercise, in our opinion, cannot be under taken by the officer empowered with me power to impose penalty under section 67 of the act. section 67 contemplates imposition of penalty on proof of commission of offences as a measure of deterrence; best judgment assessments are made to compensate the loss caused .....
Tag this Judgment!Court : Kerala
..... said judgment of conviction was pronounced by the learned magistrate on 28.05.2014. on the very same day, when the 1st respondent herein received a conviction under section 138 of the n.i.act, she thought of making a complaint against the complainant as a counterblast. accordingly, the police registered a crime on the said complaint, and after investigation submitted final ..... society, or the life insurance corporation of india, or the industrial credit and investment corporation of india, or the industrial finance corporation, or the state financial corporation established under the state financial corporation act, or any institution established by or under an act of parliament or the legislature of a state. thus, the definition is very clear as to who can be called .....
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..... in which the apex court held that, whether two units are one or distinct will have to be considered in the light of the provisions of section 2a of the epf act which declares that where an establishment consists of different departments or has branches whether situate in the same place or in different places, all such ..... from 31.08.1982. against ext.p3 order, the samithi filed ext.p4 appeal before the employees provident fund appellate tribunal, the 1st respondent herein, under section 7a of the epf act. 5. relying on ext.p5 national policy on education-1986, ext.p5(a) guidelines for pre-primary schools and ext.p5(b) letter on 'early ..... far there is functional integrity between the two units, whether one unit cannot exist conveniently and reasonably without the other, and on the further question, in matters of finance and employment, the employer has actually kept the two units distinct or integrated. 20. in sayaji mills ltd. v. regional provident fund commissioner [1984 supp scc 610 .....
Tag this Judgment!Court : Kerala
..... to 60% of the compounding fee that was payable in respect of cone crushers, inasmuch as the said rate was stipulated under the statute, as amended by the finance act, 2014, and with a further stipulation that, in the event of this court finding in favour of the assessees in the writ petitions referred to above, the ..... decisions in, m.pentiah and others v. muddala veeramallappa and others [air (1961) sc 1107] and union of india v. madras telephone sc and st social welfare association [2006 (8) scc 662] 8. on a consideration of the rival submissions, i find that two issues arise for consideration in the instant writ petition, namely, (i) whether ..... money not exceeding ten thousand rupees. provided that the commissioner may by order authorize any officer to compound the offence under this section on payment of a reduced amount. (2) on payment of such amount under sub- section (1), no further penal or prosecution proceedings shall be taken against such person, in respect of that offence." 4. .....
Tag this Judgment!Court : Kerala
..... was offered for sale only on that date. 14. section 15 of the customs act, 1962 (hereinafter referred to as 'the act') prescribes the date for determination of rate of duty and tariff valuation of imported goods. sub-section (1) of section 15 of the act, as it stood prior to finance act, 2003 (act 32 of 2003), reads thus; "15. date for ..... determination of rate of duty and tariff valuation of imported goods:- (1) the rate of duty and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force, - (a) in the case of goods entered for home consumption under section ..... was within its right to claim release of goods without paying any redemption fine, on the day it complied with the formalities under section 68 of the act. section 68(c) of the act prescribes an official function which was not performed by the customs authorities due to entertainment of a wrong and illegal notion regarding the .....
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