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K. Madhavan Nambiar Vs. Wealth-tax Officer, C-ward, Cannanore.

Court : Kerala

Reported in : [1982]134ITR695(Ker)

..... -(a) has reason to believe that by reason of the omission or failure on the part of any person to make a return under section 14 of his net wealth or the net wealth of any other person in respect of which he is assessable under this act for any assessment year or to disclose fully an truly all material facts necessary for assessment of his net wealth or the net wealth of such other person for that year, the net wealth chargeable to tax ..... was rightly called upon to file the return on behalf of the huf.even if it be assumed that the income-tax records of the case, showing that the familys claim under section 25a(1) of the income-tax act, 1922 had been rejected, and that such information could entitle the wealth-tax officer to have reason for the requisite belief (though, actually it could be suspicion only), the stage of making the assessment ..... where a hindu undivided family continues to exist as an undivided family, but only some property is divided by way of partial partition among the members or some member separates from the undivided family.section 25a of the 1922 act applied to the first case only and provided for a fiction of law by which a hindu family after total partition was deemed to continue to exist as an undivided family unless an order was passed under that section. .....

Thomas Cheriyan K. Vs. the Commissioner of Comml. Taxes

Court : Kerala

Reported in : 2008(3)KLJ531; (2009)24VST550(Ker)

c.n. ramachandran nair, j.1. heard learned counsel appearing for appellant and learned government pleader.2. order under challenge is clarification issued by the commissioner of commercial taxes clarifying that the labeling equipment sold by the appellant answers the description of 'machinery' falling under entry 84(1) of i schedule to the kgst act. learned counsel for appellant contended that the item is only an equipment to print price of a product on the label to be fixed on the cover of the product. during hearing, learned . counsel for appellant produced sample of the item marketed by appellant. we find that one side gum pasted paper roll is loaded in it and what the machine dose is printing the figures or letters on the label. it is a simple device like a rotating seal or a stapler. the items of machinery referred under entry 84(1) are internal combustion engine, marine engine, diesel generating set, diesel engine etc. we do not think the simple equipment used for printing the price on the label can be equated to any of these items of machinery referred to under entry 84(1) of the act. in common parlance, nobody will treat a stapler or a rotating seal or a label printing device like this as machinery.we, therefore, allow the appeal by quashing annexure a order of the commissioner an hold that the item is taxable under the residuary entry and not under entry 84(1) of 1 schedule to the kgst

K.P. Raveendran and anr. Vs. State of Kerala and ors.

Court : Kerala

Reported in : AIR2005Ker319; 2006(1)KLT427

..... council : [2003]1scr1112 , to point out the following : (paras 30 and 32)'it is a fundamental principle of fair hearing incorporated in the doctrine of natural justice and as a rule of universal obligation that all administrative acts or decisions affecting rights of individuals must comply with the principles of natural justice and the person or persons sought to be affected adversely must be afforded not only an opportunity of hearing but a fair opportunity of hearing. ..... we accept the submission on behalf of the appellants that before the notified area was constituted in terms of section 256 of the act, the people of the locality should have been afforded an opportunity of being heard and the administrative decision by the state government should have been taken after considering the views of ..... on behalf of the respondents contending that by virtue of article 367(1) of the constitution, the general clauses act, 1897 would apply and that, therefore, the power of the governor to notify under article 243q(2) includes a power to de-notify, amend or alter the said notification, by virtue of section 21 of the general clauses act. ..... 142/05/lsgd, all dated 9-5-2005, the government issued consequential notifications under section (4) of the municipality act, after considering the objections and suggestions of the respective municipal corporations, excluding the areas among the aforesaid, which were parts of their territories.evolution of the concept of local self government institutions .....

Geevarghese K. Paul Vs. Commissioner of Land Revenue and ors.

Court : Kerala

Reported in : 2009(3)KLJ357

..... liability cast upon the assessee to have filed the monthly return enabling the departmental authority to have the same finalised at any time within a period of four years as prescribed under section 17(6) of the act it has very much to be held that the proceeding was pending when the conveyance of the property was effected to the hands of the petitioner. ..... section 26(a) says:certain transfers to be void: (1) where, during the pendency of any proceedings under this act or after the completion thereof, any assessee creates a charge on, or parts with the possession (by way of sale, mortgage, gift, exchange or any other mode of transfer whatsoever), of any of his assets in favour of any ..... person, such charge or assets in favour of any person, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the assessee under this act.in paragraph 4 of the verdict passed by the division bench of this court reported in jaya v. ..... the petitioner contends that he is never an assessee nor a defaulter under the kgst act/rules and no proceedings were pending as on 22.03.2000, when the concerned property was transferred to his name, by his father as ..... not on the final assessment, it can be safely said that the matter was pending assessment as on the date of conveyance of the property to the name of the petitioner and it is clearly hit by section 26(a) of the act.in the above facts and circumstances, the challenge against ext.p1 fails. .....

Commissioner of Income-tax Vs. Hotel Ambassador

Court : Kerala

Reported in : (2002)173CTR(Ker)346; [2002]253ITR430(Ker)

..... and 23 of 1998 (at the instance of the revenue) :(1) whether, on the facts and in the circumstances of the case and considering the search that was conducted in the premises of the assessee under section 132 of the income-tax act, was the tribunal right in law in holding that the revised return filed by the assessee subsequent to the search is to be considered as a return under the amnesty scheme ..... . 20 of 1996 (at the instance of the revenue) :'(1) whether, on the facts and in the circumstances of the case and considering the search that was conducted in the premises of the assessee under section 132 of the income-tax act, was the tribunal right in law in holding that the revised return filed by the assessee subsequent to the search is to be considered as a return under the amnesty scheme ..... prior to the issue of notice on january 13, 1987, proposing income escaped assessments under section 148 of the income-tax act, 1961, the assessee filed revised returns on september 30, 1986, for the assessment years 1981-82 and 1982-83, claiming to be returns under the amnesty scheme. ..... . we are also of tbe view that the reassessment proceedings under section 147 of the income-tax act is income escaped assessment where the department has reopened the assessment for the purpose of assessment of escaped ..... . bad debt is a claim of deduction allowable under section 36(1)(vii) of the income-tax act provided the assessee proves that the debt has become bad and the same is written off in the .....

Sree Narayana College Vs. State of Kerala

Court : Kerala

Reported in : 2010(1)KLT691

..... it is argued that the inclusive component in the said definition clause has no sweeping effect, but has to get confined to instrumentalities of the government, having regard to the long title and preamble to the rti act expressing the predominant intention that the said legislation is brought in, among other things, to hold governments and their instrumentalities accountable to the governed. ..... this view emanates on a plain reading of the provision under consideration, having regard to the object sought to be achieved by the rti act and in this view, the said provision has to be read to take within its sweep all funds provided by the appropriate government, either from its own bag or funds which reach the societies through the ..... apart from the restrictions imposed by its provisions on the right to information inclusive of the right to access information, which restrictions operate against the conferee of that fundamental right, namely, the citizen, the rti act is, as its preamble declares, enacted to provide the practical regime of right to information for citizens to secure access to information.24. ..... the question now is as to whether the inclusive component of the definition of 'public authority' in section 2(h) of the rti act is to be read as a provision that expands the scope of that definition clause or whether it gets controlled by the earlier limb of that definition, to command that the words which form the inclusive limb, have to be read ejusdem generis .....

The Commonwealth Trust (India) Limited, Calicut, Rep. by Its Executive ...

Court : Kerala

Reported in : 2012(1)KLT356; 2012(1)KLJ255; 2012(1)ILR(Ker)512; 2012(1)KHC268

..... security and social insurance; employment and unemployment the learned government pleader also submits that, the basic contention of the petitioner is that, the contribution payable under the act will amount to a tax free, for which no power is traceable to the relevant entries under the 7th schedule and as such, the amendment is without ..... the learned government pleader that the sustainability of similar contention with respect to other labour welfare statutes, particularly the toddy workers welfare fund act and the motor workers welfare funds act has already been considered and repelled by this court as per the decision reported in unni mammu haji vs. ..... but without any regard to the actual facts and figures as above, the contribution payable under the act was arbitrarily enhanced to a tune of rs.3 from re.1, in the case of contribution payable by the worker under section 4(1) and the contribution payable by the employer under section 4(3) was stipulated as double the payment of the ..... the petitioner is challenging the constitutional validity of sections 4(1) and (3) of the kerala handloom workers welfare fund act, whereby the rate of contribution payable by the worker is enhanced from re.1 to rs.3, whereby the employer has to effect double ..... 19(1)(g) was further examined by a division bench of this court, while examining the statutory validity of the toddy workers welfare fund act 1969 and the legislative competence of the state referring to entry 24 of list iii. .....

Majeed P.V Vs. the Revenue Divisional Officer

Court : Kerala

..... was a 'substance specific one', wherein the power conferred upon the central government to declare a substance as "minor mineral" in exercise of the power under section 3(e) of the mmdr act, 1957 was not considered and further that, it was a case where the court was called upon to determine the correctness of the high court's opinion whether a 'sea shell' ..... the central government, bringing 'ordinary earth' as well within the purview of the definition of 'minor mineral' under section 3(e) of the mmdr act, the proposal to have the same included in the 1st schedule in the kmmc rules (for the purpose of realisation of royalty) was however stated ..... explaining the sanctity of the notification issued by the central government, declaring 'ordinary earth' as a 'minor mineral' under section 3(e) of the 'act', the bench declared that 'ordinary earth' was of course a 'minor mineral' and the restrictions contained under s.4(1) of the act regarding the minor mineral would apply to 'ordinary earth' as well and that sub section (1a) of section 4 prohibits transporting and storing of minor minerals ..... earth" notified as 'minor mineral' vide government of india notification dated 3.2.2000 published in the gazette of india, in exercise of powers under section 3(e) of the mines & minerals (development & regulation) act, 1957 (hereafter referred to as 'mmdr act') and included in the 1st schedule to the kerala minor mineral concession rules, 1967 (hereafter referred to as 'kmmc rules') as per g.o.(p) no. .....

Cattle Race Club of India Vs. State of Kerala

Court : Kerala

..... april, 2015 judgment whether the ban imposed by the central government as per the notification dated 11.07.2011, issued in exercise of the power conferred under section 22 of the prevention of cruelty to animals act, 1960, declaring that bulls (along with five other animals) shall not be exhibited or trained as performing animals; and the recent verdict passed by the apex court upholding the validity of the said ..... we, therefore hold that , awbi is right in its stand that jallikattu, bullock-cart race and such events per se violate ss.3, 11(1)(a) and111)(m) (ii)of pca act and hence we uphold the notification dated117.2011 issued by thecentral government, consequently, bulls cannot be used as performing animals either for the , jallikattu events or bullock- cart races in the state ..... per rule 3 of the prevention of cruelty to animals rules, 2001, if any person has committed an offence under the act, against any animal, the 7th respondent/spca or their authorised person is empowered to take preventive measures in accordance with law ..... 25231, 29051 & 29052 of201420 (12) awbi is directed to take effective and speedy steps to implement the provisions of pca act in consultation with spca and make periodical reports to the governments and if any violation is noticed, the governments should take steps to remedy the same ..... already rejected, since their request violated provisions of prevention of cruelty to animals act, 1960 and also the judgment of the supreme court mentioned above are still .....

The Commissioner of Income Tax, Trichur Vs. M/S.Kerala Sponge Iron Ltd ...

Court : Kerala

..... is whether having confirmed the addition of the alleged commodity trading profit as unexplained cash credit under section 68 of the act, whether the tribunal was justified in allowing set off.6. ..... set of facts, we are of the view that it may not be unreasonable to treat the loan receipts and profit from commodity trading assessed u/s 68 of the act as the receipts from the business activity of the assessee. ..... on the basis of such a conclusion could not have been of any assistance to arrive at the conclusion of the tribunal that the assessee was entitled to set off the unexplained income under section 68 of the act in accordance with the provisions of the act relating to set off. ..... further as per sec.68 of the act, it is the responsibility of the assessee to explain about the "nature and source" of any sum found credited in the books ..... commissioner of income tax (appeals) directing the assessing officer to allow the set off of current year business loss as well as brought forward business loss/unabsorbed depreciation against income assessed under section 68 of the act. ..... assessing officer to allow the set off of current years business loss as well as brought forward losses/unabsorbed depreciation against the income assessed in accordance with the provisions of the income tax act. ..... are of the view that the assessee is entitled to claim set off of current year loss and also brought forward loss/unabsorbed depreciation against the same in accordance with the relevant provisions of the act." 3. .....