Court : Kerala
..... means has resulted in imposition of penalty. thus, it is submitted that the entire procedure is vitiated on account of brushing aside electronic records.7. section 40 is amended by the kerala finance act, 2008 and a proviso is included permitting dealers to use electronic billing and accounting, subject to such restrictions as it prescribes. accordingly, the kerala ..... electronic means of accounting. in the absence of any such intimation, the authority need not place any relevance on electronic means for the purpose of section 40 of the kvat act. if the dealers have intimated use of electronic means in advance and they have maintained the accounts as stipulated under sub rule 20a(a) of ..... it was found that the non maintenance of correct and complete books of accounts was with an intention to evade payment of tax and in violation of section 40 of the kvat act.4. the petitioner produced the accounts in a compact disk (cd). they made a request to cross verify the contents in the cd with invoices .....
Tag this Judgment!Court : Kerala
..... means has resulted in imposition of penalty. thus, it is submitted that the entire procedure is vitiated on account of brushing aside electronic records.7. section 40 is amended by the kerala finance act, 2008 and a proviso is included permitting dealers to use electronic billing and accounting, subject to such restrictions as it prescribes. accordingly, the kerala ..... electronic means of accounting. in the absence of any such intimation, the authority need not place any relevance on electronic means for the purpose of section 40 of the kvat act. if the dealers have intimated use of electronic means in advance and they have maintained the accounts as stipulated under sub rule 20a(a) of ..... it was found that the non maintenance of correct and complete books of accounts was with an intention to evade payment of tax and in violation of section 40 of the kvat act.4. the petitioner produced the accounts in a compact disk (cd). they made a request to cross verify the contents in the cd with invoices .....
Tag this Judgment!Court : Kerala
..... means has resulted in imposition of penalty. thus, it is submitted that the entire procedure is vitiated on account of brushing aside electronic records.7. section 40 is amended by the kerala finance act, 2008 and a proviso is included permitting dealers to use electronic billing and accounting, subject to such restrictions as it prescribes. accordingly, the kerala ..... electronic means of accounting. in the absence of any such intimation, the authority need not place any relevance on electronic means for the purpose of section 40 of the kvat act. if the dealers have intimated use of electronic means in advance and they have maintained the accounts as stipulated under sub rule 20a(a) of ..... it was found that the non maintenance of correct and complete books of accounts was with an intention to evade payment of tax and in violation of section 40 of the kvat act.4. the petitioner produced the accounts in a compact disk (cd). they made a request to cross verify the contents in the cd with invoices .....
Tag this Judgment!Court : Kerala
..... means has resulted in imposition of penalty. thus, it is submitted that the entire procedure is vitiated on account of brushing aside electronic records.7. section 40 is amended by the kerala finance act, 2008 and a proviso is included permitting dealers to use electronic billing and accounting, subject to such restrictions as it prescribes. accordingly, the kerala ..... electronic means of accounting. in the absence of any such intimation, the authority need not place any relevance on electronic means for the purpose of section 40 of the kvat act. if the dealers have intimated use of electronic means in advance and they have maintained the accounts as stipulated under sub rule 20a(a) of ..... it was found that the non maintenance of correct and complete books of accounts was with an intention to evade payment of tax and in violation of section 40 of the kvat act.4. the petitioner produced the accounts in a compact disk (cd). they made a request to cross verify the contents in the cd with invoices .....
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..... the patta itself is a nullity in the eye of law and, therefore, the petitioner cannot claim any valid title over the said properties in view of section 3(1)(x) of the klr act, 1963.12. learned counsel for the respondents have invited opc.1130/2015 :11. : the attention of this court to the decision in a.a.gopalakrishnan ..... was totally without jurisdiction." 14. by relying on the decision of the apex court in hasham abbas sayyad vs. usman abbas sayyad and opc.1130/2015 :14. : others [(2007) 2 scc355, it was also held in travancore devaswom board (supra) that there cannot be any acquiescence in the matter as the principles of estoppel, waiver and acquiescence will ..... without opc.1130/2015 :9. : disposing of the other four applications filed by the petitioner clamouring about the continued violation of the injunction order passed on 12.01.2007.10. heard learned counsel for the petitioner sri.dinesh r. shenoy, learned counsel for respondents 1 to 3 sri.m.p.ashok kumar, learned counsel for the 5th .....
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..... ext.p3 order. admittedly the petitioner approached the appellate authority under the maintenance and welfare of parents and senior citizens act, 2007 (for brevity 'the act'), which would not have been possible going by the provisions of the act. only a parent could maintain an appeal before the appellate authority. in any event, the appellate authority passed an ..... that was a sale transaction between the father and son, the 1st respondent and the petitioner and could not have been interfered with under section 23 of the act. section 23(1) of the act specifically speaks of a condition in a deed that the transfer has been effected only on the promise of the transferee that basic amenities ..... for the period from2903.2011 to0106.2012. exhibits p15:a true copy of the statement of the loan a/c.no.20019012416 issued by the lic housing finance ltd. exhibit p16:a true copy of the complaint filed by the petitioner before the sub inspector of police,koothattukulam dated239.2012. exhibit p17:a true copy .....
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..... the above case the aicte has granted conditional approval to the appellant-trust which w.a. no. 847 of 2015 -:46. :- wanted to establish a self-financing engineering college. however, the state government refused permission. the trust filed a writ petition challenging the decision. the writ petition was allowed and the government was directed ..... the employees appointed by the commissioner; (d) specifying the institutions or class of institutions which may be recognised by the commission under clause (f) of section 2. (e) defining the qualifications that should ordinarily be required for any person to ne appointed to the teaching staff of the university having regard to ..... granted to the petitioner. it is submitted that the aicte which is the authority constituted according to parliamentary act i.e., aicte act, 1987 is the statutory authority to grant equivalence. it is submitted that section 10 which enumerates the functions of the council has to be read to include the power of granting .....
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..... same issue of consultation. there the joint registrar took the view that it was not practicable to consult with the circle co-operative union or financing bank, under section 32(3) of the act, which was stated in the order of supersession itself. there consultation was dispensed with stating that an alarming situation prevails. it was held that ..... considered the issue regarding consultation. in paragraph 5 of the judgment, this court found that a copy of the notice issued under sub section 1 of section 32 of the act was sent to the financing bank and secretary of the co-operative union and apart from sending a copy of the notice, no further request or direction was made ..... it is seen that the registrar merely sent a copy of the notice alone to the financing bank a well as state co-operative bank, even though section 32(2) of the act requires him to consult the financing bank. in that case the financing bank had addressed the registrar to furnish the reply of the members of the committee .....
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..... school or any other body fully w.p.(c). no. 11560 of20127 or substantially controlled by government. in order to substantiate his contention, he refers to section 2(15) of the interpretation and general clauses act, 1925, which defines 'government' to mean as follows : government-['government', 'the government' or 'state government'- (a) as respects anything done before the ..... pay after deducting the pension he is getting on account of his w.p.(c). no. 11560 of201217 service there, as sbt is not one owned, controlled or financed by the government of kerala. government of kerala does not even have any share in the sbt.17. once it is found that sbt is not a body owned ..... deals with the salary and allowances of chairman and members.2. the petitioner voluntarily retired from the state bank of travancore (hereinafter referred to as 'sbt') on 17.4.2007, after rendering service there, from 12.10.1981 onwards. on 14.9.2010, he was appointed as member of psc, as per ext.p1 order, under article 316( .....
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..... as ext.p6 has been noticed. the declaration in the aforesaid decision remains as such even now, as per the existing law, being the special marriage act; section 6 of the act, requires that when either of the parties to an intended marriage is not permanently residing within the local limits of the marriage officer, then the marriage officer ..... the provision for making rules with respect to the diplomatic and consular officers and others w.p(c) no.16350 of 2015 ::5:: as provided in section 50 of the act of 1954 was taken away. in such circumstance, there are no marriage officers as of now appointed by the government of india, abroad. it was in ..... also found to the same effect in exhibit p5 judgment.3. a reading of the provisions of the special marriage act would also indicate that, section 4 contemplates, marriage between "any two persons" to be solemnized under the act; if the conditions specified therein are fulfilled. to satisfy the officer of the conditions stated therein, the intending .....
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