Judgment Search Results Home > Cases Phrase: fisheries act 1897 Court: kerala Page 9 of about 1,197 results (0.052 seconds)

income-tax Officer Vs. Official Liquidator

Court : Kerala

Reported in : [1985]58CompCas590(Ker); (1986)55CTR(Ker)92; [1985]155ITR510(Ker)

..... at page 698 :' the fact that after the amount of tax payable by an assessee has been determined or quantified, its realisation from a company in liquidation is governed by the act, because the income-tax payable also being a debt has to rank pari passu with other debts due by the company does not mean that the assessment proceedings for computing the amount ..... a sale effected by the receiver of the trustees of the debenture holders of a company in liquidation without the intervention of court is perfectly valid and is not hit by section 171 of the companies act, 1913, for the reason that a secured creditor is outside the winding-up and can realise his security without the leave of the winding-up court. ..... court in : [1972]83itr685(sc) , it is held that the expressions ' other legal proceeding ' in sub-section (1) and ' legal proceeding ' in sub-section (2) of section 446 of the companies act convey the same meaning and proceedings under both the sub-sections must be such as can appropriately be dealt with by the winding-up court. ..... or takes other legal proceedings for the realisation of his security, it was held that a secured creditor is also bound under section 171 of the companies act, 1913, to obtain leave of the winding-up court even though such leave would be automatically granted to him. ..... for recovery will, however, be hit by the provisions of section 446(1) of the companies act, unless leave of the winding-up court is sought for and obtained prior to the commencement ..... fisheries .....

Commissioner of Wealth-tax Vs. Smt. Kaethikamal Kumari Varma

Court : Kerala

Reported in : [1989]179ITR543(Ker)

..... in these circumstances, to import the definition of the word 'person' occurring in section 3(42) of the general clauses act, 1897, into section 4 of the indian partnership act will, according to lawyers, english or indian, be totally repugnant to the subject of partnership law as they know and ..... presently point out, a partner's interest in a firm either in his individual capacity or in his capacity as the karta of a hindu undivided family is otherwise exigible to wealth-tax under the other provisions of the act and the deeming provision contained in section 4(1)(b), properly understood, must be held to be referable to the quantification of his interest in the firm determined in the prescribed manner that is made includible in his net wealth ..... him in limited companies as his contribution to the assets of the firm of which he is a partner, there was a transfer of a capital asset within the meaning of section 45 of the income-tax act ; but since, however, the consideration received by the assessee on such transfer does not fall within the contemplation of section 48 of the act, no profit or gain could be said to arise and there was no capital gain exigible to tax under the income-tax ..... ]114itr532(kar) , has held that the assessee who is a partner of a firm is entitled to exemption under section 5(1)(iva) of the act with respect to the value of his share in agricultural land held by the firm in determining his net wealth. ..... in accepting that proposition, for, in malabar fisheries co. v. .....

Deputy Commissioner of Income-tax Vs. P.M. Antony

Court : Kerala

Reported in : (2002)178CTR(Ker)504; [2002]257ITR616(Ker)

..... it was pointed out that the discretion vested in the commissioner under section 18b of the wealth-tax act, 1957, clearly showed that the power conferred on the commissioner is to be exercised by him in such manner as he deems ..... the petitioners filed returns and paid advance tax under the income-tax act, 1961 (hereinafter referred to as 'the act'), as per the accounts of the firms for the assessment years 1983-84, 1984 ..... he rightly pointed out that interest is levied under section 215 of the act to compensate the revenue for the loss of realisation of the correct amount of advance ..... was a case under section 139(8) of the income-tax act, 1961, read with rule 117a of the income-tax rules ..... applications for waiver of interest under section 215(4) of the act for all the above assessment years. ..... paid by the petitioners for the assessment years was less than 75 per cent, of the assessed tax and, therefore, the assessing officer levied interest under section 215 of the act for all the three assessment years. ..... revision applications under section 264 of the act before the commissioner of income-tax. ..... to the assessees by the deputy commissioner, but directed the deputy commissioner to consider afresh as to whether the petitioners were entitled to complete waiver of the entire interest levied under section 215 of the act. ..... to place reliance on the punjab high court decision cited before him since that decision dealt with penalty under section 273 and not levy of interest under section 215 of the act. .....

Miracle Elastomer (India) Ltd. Vs. Commissioner of Commercial Taxes

Court : Kerala

Reported in : (2007)10VST493(Ker)

..... wire's case [2001] 122 stc 410 : [2001] 2 klt 100 was dealing with the question as to whether assessee was liable to pay penal interest under section 23(3) of the act from the date when the return was due though neither a return was furnished nor any tax paid on self-assessment basis. ..... this appeal is filed against the proceedings of the commissioner of commercial taxes dated june 10, 2005 invoking section 37 of the kerala general sales tax act, 1963 whereby the order passed by the deputy commissioner of commercial taxes modifying the payment of interest from the date of issue of demand notice ..... special government pleader for taxes, on the other hand contended that the commissioner has rightly invoked the suo motu power under section 37 of the act since the first appellate authority has committed an error in limiting the interest from the date of issue of demand notice. ..... had exceeded the exemption limit, necessarily he should have disclosed the correct turnover in the return and should have paid the tax due under the act which he has not done and therefore, in our view, sub-section (3) of section 23 would squarely apply.10. ..... section 23(3) states that if tax or any other amount assessed or due under the act is not paid by any dealer or other person within the time prescribed therefor, the dealer shall pay interest in the manner prescribed, in ..... from december, 1998 to october, 1999 as per section 23(3) of the act when the actual taxable turnover was not conceded by the assessee in the .....

M.G. Prabhakara Panicker Vs. M.S.S. Rao

Court : Kerala

..... kartick chandra das and others [(1996) 5 scc342 to contend that the period of limitation prescribed under section 5 of the limitation act applies and the delay can be condoned. ..... it is contended that the limitation is only for initiating contempt proceedings and that the provisions of limitation act applies to contempt of courts act as well. ..... (sd/-) (ashok bhushan, acting chief justice) (sd/-) (a.m.shaffique, judge) jsr con.case no.485/2014 12 con.case no.485/2014 13 con.case no.485/2014 14 ..... this contempt petition is filed on 11/04/2014, which according to the learned counsel, is beyond the period of limitation prescribed under the contempt of courts act, 1971. ..... petitioner was regarding his entitlement for being promoted to the post of sub divisional engineer in the year 1996 by invoking the provisions of persons with physical disabilities (equal opportunities, protection of rights and full participation) act, 1995. ..... this is more so, in view fo the reservation con.case no.485/2014 4 provided to group a & b posts as well (as in group c & d posts), in tune with the relevant provisions of the act, as per o.m. .....

Sacred Heart Knanaya Catholic Church Vs. State of Kerala

Court : Kerala

..... the case of the petitioner is that, kerala conservation of paddy land and wet land act, 2008 is not applicable to the case in hand and that it comes only under the kerala land utilization order, 1967.2. ..... , the petitioner had approached the government for rectification of the mistake, when the petitioner was asked to approach the local level monitoring committee under the kerala conservation of paddy land and wet land act, 2008. ..... recommended the sanction, but the same came to be rejected by the state level committee, holding that the proposal for the purpose of construction of 'parish hall' was not held as a 'public purpose' defined under the act. .....

K.K.Abdurahiman Vs. State of Kerala

Court : Kerala

..... the grievance of the petitioner is that, ext.p1 order passed by the 2nd respondent under section 13 of the act is per se wrong and illegal in all respects being contrary to the actual facts and figures. ..... , the 1st respondent/government by filing ext.p2 revision petition under section 28 of the kerala conservation of paddy land and wet land act, 2008, also accompanied by ext.p3 i.a. ..... property belonging to the petitioner has been ordered to be restored to the allegedly original possession stating that, the action pursued by the petitioner is in violation of the relevant provisions of kerala conservation of paddy land and wet land act, 2008.2. .....

Bharathan Ramanathan Vs. State of Kerala

Court : Kerala

..... - - - - - - - - - - - - - - - - - - - - - dated this the 26th day of august, 2013 judgment the petitioner is aggrieved by ext.p5 order passed by the 2nd respondent, under section 13 of the kerala conservation of paddy land and wet land act whereby the property belonging to the petitioner allegedly converted has been ordered to be restored, which is under challenge in this writ petition.2. ..... the learned government pleader appearing for the respondents seeks to rebut the above factual particulars, however, adding that the petitioner is having an effective alternate remedy by way of revision, as envisaged under section 28 of the act.4. .....

Norvy Vs. State of Kerala

Court : Kerala

..... during the course of hearing it is brought to the notice of this court that the petitioner is entitled to have the benefit of the law declared by this court as to the scope and applicability of act 28 of 2008 by virtue of the ruling rendered in jafarkhan v. w.p. ..... (c)no.2869 of 2014 =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= dated this the 10th day of february, 2014 judgment the case of the petitioner is that the property concerned herein is not a 'paddy land' or 'wet land' as defined under sections 2(xii) or 2(xviii) of the act 28 of 2008. .....

Mini Roy and Another Vs. S.G. Nair Proprietor and Chief Executive Rank ...

Court : Kerala

..... sell or otherwise transfer the assets of a debtor company-in-liquidation, the said power could be exercised by it only after obtaining the appropriate permission from the company court and acting in terms of the directions issued by that court as regards associating the official liquidator with the sale, the fixing of the upset price or the reserve price, confirmation ..... whether the jurisdiction that is being exercised by the company court is ordinary jurisdiction alone; whether the scope of the proceedings before the drt by virtue of rdb act (recovery of debts due to banks and financial institutions act, 1993) are to be affected because of pendency of the proceedings before the company court; (whether it be in course of adjudication or in the subsequent ..... unbridled), it is stated that the remedy of the official liquidator or anybody aggrieved is to pursue further steps in terms of rule 11 of the second schedule of income-tax act [option 1], rule 60 seeking to set aside the sale by effecting deposit within 30 days [option 2], challenging the sale referring to the material irregularities/ non-service of notice (where no deposit ..... in the light of the discussion as above, we think it proper to sum up the legal position thus: (i) a debts recovery tribunal acting under the recovery of debts due to banks and financial institutions act,1993 would be entitled to order the sale and to sell the properties of the debtor, even if a company -in-liquidation, through its recovery officer but only .....