Judgment Search Results Home > Cases Phrase: fisheries act 1897 Court: kerala Page 7 of about 1,197 results (0.023 seconds)

Securities and Exchange Board of India Vs. Kunnamkulam Paper Mills Ltd

Court : Kerala

..... that in case of violation of guidelines, the board may in the interest of the security market and in the interest of the investors may pass directions under s.11b of the sebi act and sub-clause (a) indicates that it can direct the persons concerned to refund the money collected under an issue to the investors with or without requisite interest as the case may be. w.a. no ..... therefore when rights issue is defined under clause 1.2.1 (xxv) of sebi guidelines as an issue of capital under sub section(1) of section 81 of the companies act, 1956 to be offered to existing shareholders of the company through letter of offer, it cannot be said for a moment that the sebi guidelines does not apply ..... ] going by section 55a, sebi will have jurisdiction only in respect of matters in relation to certain provisions under the companies act so far as the they relate to the issue and transfer of securities in case of "listed public companies or in case of those public companies which intend to get their securities ..... a deeming provision will not confer any right on sebi to take action under the sebi act for the alleged violation as the meaning of public issue in the deeming provision cannot be imported ..... finsbury borough council lord asquith while dealing with the provisions of the town and county planning act, 1947, observed: "if you are bidden to treat an imaginary state of affairs as real, you must surely, unless prohibited from doing so, also imagine as real the consequences and incidents which ..... fisheries .....

M Far Hotels Ltd. Vs. State of Kerala

Court : Kerala

..... the intelligence officer meticulously analysed the entire facts and figures shown in the explanation of the appellant to the show cause notice and opined that provisions of kvat act or rules do not provide for any bifurcation of the amount as per the method adopted by the appellant/assessee, that too, when appellant wa1009/13 6 admitted that entire amount charged by it was for the food supplied in ..... state of tamil nadu and another ((2000) 117 stc13 to contend that the expanded definition of tax on sale or purchase of goods introduced in constitution with respect to the amendments in state acts on the definition of dealer and sale, no distinction is made between sale and service by holding the transaction as deemed sale, therefore, tax is leviable on entire charges for supply. ..... with reference to exhibit p3 order imposing penalty and issuance of demand notice exhibit p4 for recovery of tax under kerala revenue recovery act, it is seen, third respondent intelligence officer has, in detail, discussed each and every point raised by the appellant including the citations while considering the order. ..... w.a.no.1009 of 2013 ------------------------------------------------------------- dated this the 20th day of december, 2013 judgment manjula chellur, c.j.the appellant is a company incorporated under the companies act, 1956, a registered dealer so far as kerala value added tax (kvat) and kerala tax on luxuries on the rolls of fourth respondent. .....

Moosa and ors. Vs. the State of Kerala

Court : Kerala

Reported in : [1962]13STC1022(Ker)

..... 148 common intention within the meaning of section 34 implies a pre-arranged plan, and to convict the accused of an offence applying the section, it should be proved that the criminal act was done in concert pursuant to the pre-arranged plan and that the inference of common intention should never be reached unless it is a necessary inference deducible from the circumstances of the ..... the form in question contained a declaration that the goods bought are for the purpose of resale and under the bombay sales tax act no tax is payable on sale of goods to a dealer who holds a licence and furnishes a certificate in form 'k' to the selling dealer to the effect that the goods are for ..... the learned advocate-general, on the other hand, argues that the officers were acting under section 17(2) and the power to take possession of the books even against the wishes of the shop keeper must be read into the power to inspect the books granted to them by section ..... learned advocate-general argued that even without knowing the contents of these books it is open to the court to hold that they were valuable security because under the sales tax act account books provide a dealer with a right to establish the correctness of his return. ..... have already negatived the defence contention that the officers were acting illegally in entering the shop and inspecting the books. ..... the next point to be considered is whether the officers were acting within their powers in taking possession of the books and scrutinising .....

Kerala State Private Bus Operators, Represented by Its General Secreta ...

Court : Kerala

..... the function in prescribing the rates in respect of the motor tariff and such other items, leaving the field open to be dealt with by the 'irda', by virtue of which, section 14 of the irda act came to be operative, enabling the irda to stipulate such rates. ..... reference to the power of the second respondent / tac stipulated in this regard under section 64uc of the insurance act and that of the irda under section 14 of the irda act were meticulously considered. ..... the first respondent / irda is very much competent to prescribe the rates, by virtue of the power under section 14 of the irda act 1999, submits the learned counsel. ..... the scope and power of the concerned respondents, as provided under section 64uc of the insurance act 1938 and the one available under section 14 of the insurance regulatory and development authority act, 1999. ..... third party insurance' has to be viewed with reference to the statutory duty cast upon the insurers to provide for such insurance as given in chapter xi of the motor vehicles act 1988. ..... of the 'irda' are dealt with under section 14 of the irda act 1999. ..... the high court has only to be satisfied that proper procedure has been followed and it would not interfere unless the decision in question, on the face of it, is shown to be arbitrary, illegal or contrary to the act. ..... petitioners submit that, the power to fix the tariff rates stands exclusively vested upon the second respondent/ tariff advisory committee as provided under section '64uc' of the insurance act. .....

M/S.Ernad Engineering Enterprises Vs. State of Kerala

Court : Kerala

..... contractor who imports any goods into the state from other states or country for incorporation in the works contracts and/or who is registered under the provisions of the central sales tax act, 1956 (central act 74 of 1956), may, at his option, instead of paying tax in accordance with the provisions of section 6, pay tax at the rate of six per cent of the ..... observed in the opening paragraph of the said judgment dated 15.12.11 as follows : "question raised is whether reassessment completed under section 19 (1) of the kerala general sales tax act (hereinafter referred to as the act for short) was rightly held to be invalid by the tribunal for the reason that the original assessment was based on compounding. ..... 25011, 24838, 27898 of 2013 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ dated, this the 20th day of december, 2014 judgment does the 'first proviso' to section 8 (a) (ii) of the kvat act (stipulating compounding rate of tax as '4%' of the whole contract amount in the case of works contract covered by section 8 (a) (ii) of the act, if the work contract is awarded by the government of kerala, kerala water authority or local authorities, drawing a distinction from the main provision i.e. ..... earlier, it was as follows: "s.8 (a)(i) any works contractor not being a dealer registered under the provisions of the central sales tax act, 1956 (central act 74 of 1956), and who is not an importer may, at his option, instead of paying tax in accordance with the provisions of the said section, pay tax .....

District Registrar Vs. Lake Paradise

Court : Kerala

Reported in : AIR2002Ker105

..... a perusal of the kerala stamp act and the kerala stamp (prevention of undervaluation of instruments) rules, 1968, shows that detailed procedures are prescribed before an order is passed determining the value of the properties or consideration thereof and duty payable on the instrument ..... 45b of the kerala stamp act, 1959, is without any basis. ..... 45b(1) of the act says that if the registering officer while registering an instrument has reason to believe that the value of the property or the consideration has not been truly set forth in the instrument he may after registering such ..... 45a(3) of the act states that where on verification set forth in the instrument is less than the fair value of the land fixed under s. ..... 45b of the act. ..... 45 of the act.2. ..... 45(b) of the kerala stamp act. .....

Commissioner of Income-tax Vs. Jose Thomas

Court : Kerala

Reported in : (2002)173CTR(Ker)336; [2002]253ITR553(Ker)

..... the purposes of this section,-- (a) 'convertible foreign exchange' means foreign exchange which is for the time being treated by the reserve bank of india as convertible foreign exchange for the purposes of the foreign exchange regulation act, 1973 (46 of 1973), and any rules made thereunder ;(b) 'export turnover' means the sale proceeds receivable by the assessee in convertible foreign exchange in accordance with clause (a) of sub-section (2) of any goods or merchandise to which this section ..... applies and which are exported out of india, but does not include freight or insurance attributable to the transport of the goods or merchandise beyond the customs station as defined in the customs act, 1962 (52 of 1962) ;(bb) 'total turnover' shall not include any sum referred to in clauses (iiia), (iiib) and (iiie) of section 28.' 11. ..... the assessing officer worked out the eligible deduction on export profit under section 80hhc of the act by taking the figures applicable to the sea food division because the assessee has exports only in sea foods. ..... as already mentioned, the only dispute with regard to business income computed under the provisions of the act is only on the exclusion of two items of income, namely, interest and dividend which we have confirmed. ..... however, we feel the assessing officer did not strictly comply with the formula provided under section 80hhc(3) of the act for the purpose of computation of eligible profit from export business. .....

Alavi Haji Vs. State of Kerala

Court : Kerala

..... .p8 report dated 21.10.2013, the agricultural officer has informed the additional tahsildar that the property has been inspected and that the same is not included in the data bank register prepared under the act, 2008 and that a lot of improvements and age old trees of more than 3 decades are situated in the property. ..... on record, this court does not require any second thought to observe that the property owned, possessed and enjoyed by the petitioners was not remaining as a 'wet land' or 'paddy land' as on the date of commencement of the act. .....

Palpatta Veeran Vs. State of Kerala, Represented by the Chief Secretar ...

Court : Kerala

..... the division bench of this court held in 1988 khc 615 (cited supra) that determination by the land tribunal regarding tenancies of private forests to which chapter ii of the act does not apply, cannot have any effect on the proceedings under section 8 of the 'vesting act' to decide whether an area is a 'private forest' or not ; or whether the 'private forests' are vested or not; also observing that if a finding is ..... had obtained from the land tribunals to prove his possession of the land and his cultivation the certificate issued long after the appointed days as per s.3(1) of act 26 of 1971 in a proceeding initiated subsequent to the vesting without the junction of the goverment in the proceedings cannot affect the rights of the goverment. ..... facts and figures and the relevant provisions of law, particularly with reference to sections 8 and 13 of the vesting act, the division bench held that the finding of the land tribunal cannot have any effect to exclude the jurisdiction of ..... contention put up by the party was that purchase certificate was already issued under the kerala land reforms act; that the government/forest department was in the party array and it was after hearing them that ..... possession by itself creates no right to possession and enjoyment of forest land within the meaning of the term 'owner' under s.2 of the act (vide state of kerala v.velayudhan sivanandan 1966 klt 1026) the lower authority was therefore, bound to consider the issues in the light of the legal priciples .....

State of Kerala Vs. K. Balakrishna and anr.

Court : Kerala

Reported in : AIR1961Ker25; 1961CriLJ80

..... the learned sessions judge of trivandrum found after trial that appendices v and vi of the memorandum and introduction to the plan budget are 'secret documents' coming within the meaning of the act and found that the second accused obtained possession of the same and gave it to the 1st accused, who in turn prepared the manuscript in his own hand-writing and printed and published ..... . their lordships held that: 'it is no doubt true that nowhere is the expression 'official secrets' defined, but looking to the purpose and scheme of the official secrets act, especially sections 3 - 10, which create offences against the government for publication of official secrets, they have all reference to secrets of one or the other department of the government or the state and not to any secrets ..... . regarding clause 4, the crown contended that the offence mentioned in that clause would be an offence under section 5, sub-section (1) of the official secrets act, the material portion of which is to the effect that if any person having in his possession or control any document or information obtained or to which he has had access owing to his position as a person who holds or ..... but the term 'official' by itself has obtained the meaning attached to it in the official secrets act, and in our opinion that is the sense in which it would be understood by readers of ..... /- as security under section 7(3) of the indian press (emergency powers) act, 1931, for having published an article in his news magazine dated .....