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
..... under 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. 8 ..... the 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 ..... of a building. the same was rejected by an order dated 26/7/2007 on the ground that the property in which the building is proposed to be constructed, is shown in the draft scheme prepared under the provisions of sections 4 and 9 of the madras town planning act, 1920, as a property to be acquired for construction of a bus .....
Tag this Judgment!Court : Kerala
..... . 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 ..... 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 ..... . it is only on the basis of an application filed by the insurance company summoning the second respondent to produce the driving licence as i.a.no.2488 of 2007. it is true that such an application has been filed. but except noting in the petition that "r2 called absent and the petition is closed", there is no .....
Tag this Judgment!Court : Kerala
..... insertion of section 80ac as per the finance act of 2006 with effect from 1.4.2006. this clearly evidences the legislative intendiment that ..... year, no deductions shall be allowed. this embargo 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 .....
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..... 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 ..... arangannal (air 1981 madras 80) and mohtesham mohd.ismail v. spl.director, enforcement directorate and another (2007 [8] scc 254). in the madras case provisions of sections 52 and 54 of the foreign exchange regulation act, 1973 came up for consideration. an order of adjudication was passed by the director of enforcement which ..... h. m. seervai, advocate general of maharastra, bombay [(1970) 2 scc 484] and mohtesham mohd. ismail v. spl. director, enforcement directorate and another ([2007] 8 scc 254). 9. we have considered the submissions of learned counsel for the parties and perused the records. 10. from the submissions of learned counsel for .....
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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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..... 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 ..... (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 ..... that the appellant's product which had the same hsn code was classified and taxed under the erstwhile entry 71(4). after the amendment brought about by the finance act of 2007 and the substitution of entry 71 by sro no.119 of 2008, the entry 71 was completely substituted. entry 71 as substituted by sro no.119 of 2008 .....
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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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