Judgment Search Results Home > Cases Phrase: fisheries act 1897 Court: kerala Page 5 of about 1,197 results (0.065 seconds)

Nasser Zackeria, M/S Abad Fisheries, Kochi Vs. the Commissioner of Wea ...

Court : Kerala

..... whether the rejection of their claim for interest on refund of the tax paid under the wealth tax act, stating that the tax paid was not in response to any demand raised, but by way of self-assessment, ..... a partner of the firm by name m/s abad fisheries and also a partner of another establishment by name m/s ..... the assessee/partner of the firms abad fisheries and abad enterprises limited, is engaged in ..... ext.p6 petition filed by the petitioner/assessee, before the first respondent under section 25 of the act, did not turn to be fruitful and the same was dismissed as per ext.p7 order dated 28.09.2007, which made the petitioner to ..... s.34a(4b) (a)where refund of any amount becomes due to the assessee under this act, he shall, subject to the provisions of sub-section, be entitled to receive in addition to the said amount, simple interest thereon calculated at the rate of one half per cent for every month or part of a ..... scheme of the statute is rather similar to the position under the income tax act and as such, though there is no direct decision on the point under the wealth tax act, reliance can very well be made on the decisions rendered by the apex court with regard to the provisions under the income tax act, particularly, in relation to sections 214 and 244a. ..... there, to have satisfied towards the balance amount of tax, interest, penalty or fine as the case may be, in consequence of any order under the act, would it become necessary to have issued a demand notice under section 30. .....

income-tax Officer Vs. Official Liquidator

Court : Kerala

Reported in : (1980)17CTR(Ker)272; [1982]134ITR136(Ker)

..... 152 supra)]; and, in doing so, the bench examined both the supreme court decisions in india fisheries : [1965]57itr331(sc) and kondaskar : [1972]83itr685(sc) and explained that the rule in the former would apply in respect of proceedings for recovery and collection of tax, ..... the very observation in the judgment that the liquidator should adjudicate the claim in accordance with the provisions of the companies act and the rules indicates that it was for him, in the first instance at any rate, to decide whether the claim was sustainable under section ..... it is settled law that in estimating the value of a debt or other claim under sections 528 and 529 of the companies act, the position as at the commencement of the winding-up has to be taken; and if there is any doubt, rule 154 removes ..... matter was, therefore, again considered by the liquidator, but he rejected it on two grounds :(i) no sanction under section 446(1) of the companies act had been obtained by the department for claiming interest; and (ii) the special provisions of the companies act would prevail over the general provisions of the i.t. ..... referred to sections 228 and 229 of the indian companies act, 1913 (corresponding to sections 528 and 529 of the 1956 act) and observed (page 334) (also see p. ..... once the claim of the department has to be proved and is proved in the liquidation proceedings, the department cannot by exercising the right under section 49e of the income-tax act get priority over the other unsecured creditors. .....

Narayanan Nair Vs. State

Court : Kerala

Reported in : 1952CriLJ1095

..... by reason of intoxication, if a person is capable of knowing the nature of the ad done, at the time he was under the influence of the alcohol, his act is not considered to be an offence under the penal code (vide section 74 of the travancore penal code).so, what is necessary to be found out in this case is whether the accused was in the state of intoxication when he was said to ..... 1, who was the divisional inspector of fisheries and who had accompanied the accused to nagercoil, stated in his ..... the examination by the medical officer was perfunctory and it would be extremely dangerous to act on the findings from such examination to see whether a person committed an offence or ..... the accused was charged for an offence under section 9 of the travancore prohibition act, vii (7) of 1123, in that he was found in a state of intoxication in the public road, just in front of the state transport garrage at meenakshipuram in ..... was on his way to muttam, to conduct an enquiry into the official irregularities of the sub-inspector of fisheries there. ..... accused is the superintendent of fisheries. ..... intoxication or state of intoxication is not defined in the act and so, we have to look to its meaning through authorized english ..... proceedings were, therefore, vitiated by illegality; and the prosecution was unable to answer or justify the acts of its officers on the night in question. ..... his evidence could, therefore, be safely acted upon, particularly when it was seen that it was corroborated by the testimony .....

Commissioner of Income-tax Vs. Poyilakkada Fisheries Pvt. Ltd.

Court : Kerala

Reported in : (1991)92CTR(Ker)4; [1992]197ITR85(Ker)

..... was given to the income-tax officer to look into the claim and determine whether the deduction under section 80j of the act on the basis that the assessee produced processed marine products and was running an industrial undertaking required examination. ..... appellate tribunal relied on the expression 'processed' in items (28) and (30) of the fifth schedule to the income-tax act, in paragraphs 31 and 32 of its order, and upheld the order passed by the commissioner of income-tax ( ..... tribunal held, on a review of the entire facts, that the assessee is entitled to the relief under section 80j of the income-tax act as the producer of goods or articles and as one who operates one or more cold storage plant or plants. ..... light of its reasoning regarding availability of the relief under section 80j of the act, the appellate tribunal held that the assessee is also entitled to the relief under section 32a of the act and upheld the order of the commissionerof income-tax (appeals) on this score ..... the assessing authority held that deduction under section 80) of the act is allowable only in respect of the cold storage or the freezing plant ..... fisheries ..... above, the assessee claimed deduction under section 80j of the income-tax act on the capital employed in its business. ..... the assessment year 1975-76, and (2) whether the assessee can be considered to be an industrial undertaking, manufacturing and producing an article and so entitled to the relief under section 80) and section 32a of the income-tax act.4. .....

Amrutha M George Vs. Spices Board

Court : Kerala

..... give the person proceeded against a reasonable opportunity of defence.32. therefore, while issuing a show-cause notice, the authorities must take care to manifestly keep an open mind as they are to act fairly in adjudging the guilt or otherwise of the person proceeded against and specially when he has the power to take a punitive step against the person after giving him a show-cause notice.33 ..... dtd173/2015 in wpc82952015 ext.p3:-true copy of the letter dtd104/2015 issued by the2d respondent ext.p4:-true copy of the reply issued to the petitioner under right to information act ext.p5:-true copy of the mark sheet as published by the ist respondent respondent(s)' exhibits: --------------------------------------- ext.1(a): copy of the circular no.adm/estt/misc/1/2012 dated118.2014 of the1t respondent. ..... impugns ext.p1 charge memo that is issued to her inter alia on the ground that the said charge memo issued to her is virtually an act of harassment, and that the charge memo has been issued with mala fide intents and is baseless with regard to the charges alleged against her.3 ..... appearing on behalf of the petitioner, can be summarised as follows: (i) the averments that the respondents have taken objection to, were made by the petitioner, in an application preferred under the rti act, seeking documents that would enable her to substantiate her bona fide belief that the selection process was not done in a fair manner. ..... oryx fisheries private limited ..... reported in oryx fisheries private limited .....

Commissioner of Income-tax Vs. C.K. Sunderaraja Naidu

Court : Kerala

Reported in : [1974]95ITR450(Ker)

..... malabar fisheries company. ..... is exempt under section 47(ii) of the income-tax act, 1961 'the year of assessment is 1963-64. ..... tribunal, cochin bench, is in these terms :'whether, on the facts and in the circumstances of the case, the appellate tribunal is correct in law in holding that the capital gains derived by the assessee on relinquishment of his share in malabar fisheries co. ..... 3,81,082, was not anything other than a distribution of capital asset as envisaged by section 47(ii) of the income-tax act, 1961. .....

Kerala Sponge Iron Limited Vs. the Kerala State Industrial Development ...

Court : Kerala

..... the ksidc has resorted to the provisions under the kerala revenue recovery act for realising its dues from the petitioners which is now opposed by them. ..... section 34(2) of the recovery of debts due to banks and financial institutions act is only to the effect that powers are given under the act in addition to several other enactments mentioned therein. ..... a reference in this connection to the decision in kerala fisheries corporation v. ..... the entitlement of the ksidc to initiate proceedings under the kerala revenue recovery act can no longer be doubted in view of the settled legal position. ..... simultaneous proceedings can be taken both under the recovery of debts due to banks and financial institutions act as well as the kerala revenue recovery act even by the same creditor. ..... the plea in essence of the petitioners is that the recovery of debts due to banks and financial institutions act have an over-riding effect over the w.p(c) nos.18696/2013 & 22028/2011 2 kerala revenue recovery act under section 34(2) thereof. ..... the federal bank has filed o.a.no.62/2003 on the file of the debts recovery tribunal against the petitioners under the recovery of debts due to banks and financial institutions act, 1993. .....

The Taliparamba Panchayat Vs. the State of Kerala and ors.

Court : Kerala

Reported in : AIR1974Ker64

..... land acquisition proceedings which had been set afoot, had not been validly withdrawn by the issuance of a notification as required by section 52 (1) of the kerala land acquisition act read with rule 7 of the rules the government was therefore directed to proceed with the land acquisition until the same is duly terminated by a notification of withdrawal or ..... by a speaking order, as it is inherent in the exercise of the power by the authorities that they should not exercise the power so as to frustrate the policy and object of the act, if it were to appear from all the circumstances of the case that that is the effect of the order of the authority, it appears to me that the court is entitled to ..... even if it is passed in good faith and with the best of intention to further the purpose of the legislation which confers the powers, since the authority has to act in accordance with and within the limits of that legislation, its order can also be challenged if it is beyond those limits or is passed on grounds extraneous to the legislation or if there are no grounds at all for passing ..... or rules or bye-laws thereunder, or any other law, may be acquired under the provisions of the land acquisition act in force for the lime being and on payment of the compensation awarded under the said act, in respect of such property and of any other charges incurred in acquiring it, the said property shall vest in the panchavat: provided that nothing contained in this section shall be deemed to ..... fisheries .....

Godan Namboothiripad Vs. Kerala Financial Corporation, Vellayambalam a ...

Court : Kerala

Reported in : AIR1998Ker31

..... state, 1987 2 ker lt 921 and held thatthe provisions of limitation act, 1963 cannot be made applicable to the proceedings for recovery of dues under the ..... a full bench of this court in kerala fisheries corporation ltd. v. p.s. ..... in the book on indian contract and specific relief acts by pullock & mulla, 10th edition at page 496, it is stated as follows :'the meaning of 'novation', the term used in the marginal note to the section, and now the accepted catchword for its subject-matter, has ..... question of limitation does not arise for consideration in view of the fact that limitation act does not apply to the proceedings under the k.r.r. ..... and p4 on the question of limitation is illegal and the limitation act is not applicable to the proceedings under the k.r.r. ..... vehicle was thereafter seized and proceedings were initiated under kerala revenue recovery act, 1968 for recovery of the amount due. ..... even if it is assumed that the limitation act is applicable, the amount due to the institution notified under section 71 of the ..... section 62 of the indian contract act, 1872 deals with novation of ..... corporation preferred a revision against it under section 83(2) of the kerala revenue recovery act before the state government. ..... act is treated on a par with the amounts due to the government in terms of section 68 and as such article 112 of the limitation act shall govern ..... act having been initiated more than three years after the loan transaction between the corporation and gopinatha menon, the same is barred by .....

Deputy Commissioner of Sales Tax (Law) Vs. the Indian Oil Corporation ...

Court : Kerala

Reported in : [1987]64STC160(Ker)

..... or subsequent to such appropriation.counsel submits that even though the goods exported cannot be said to be specific or ascertained goods, it will nevertheless fall under sub-clause (ii) and the sale for the purpose of the act is complete when the goods are ascertained and appropriated to the contract of sale by export by the seller even though the assent of the purchasing party is subsequent to such appropriation. ..... state of kerala [1957] 8 stc 561 (sc) at page 574 to bring out the distinction between an exclusion from taxation and an exemption by notification issued under the act:there is a broad distinction between the provisions contained in the statute in regard to the exemptions of tax or refund or rebate of tax on the one hand and in regard to the non-liability to tax or non-imposition of tax on ..... it creates a liability against a dealer on his purchase turnover with regard to goods, the sale or purchase of which though generally liable to tax under the act have not, due to the circumstances of particular sales, suffered tax under section 3, 4 or 5 and which after the purchase, have been dealt by him in any of the modes indicated in clauses (a), (b) and (c) of section 7-a(1)applying ..... example may be cited, the case of a turnover relating to sale of goods other than those specified in the first or second schedule to the act by wholesale co-operative societies in the state to the primary co-operative societies who are members of the wholesale co-operative societies. ..... fisheries .....