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. .....
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..... however, second proviso to sub-section (5) of section 13a of the imcc act does not prevent any person or medical college whose schemes has not been approved by the central government to submit a fresh scheme for permission of the central government in subsequent year in w.a. ..... courses, under section 13a of the imcc act, 1970 in compliance of the hon'ble court order.5. .....
Tag this Judgment!Court : Kerala
..... be passed by the second respondent/district collector as well, taking note of the law declared by the division bench of this court holding that if the property is not a 'paddy land' or 'wet land' coming within the purview of 'act' 28 of 2008, it has to be considered in the light of the relevant provisions of the klu order enabling the party concerned to make use of the land for other purposes than agricultural purposes. ..... it is stated that the land was reclaimed before commencement of the act 28 of 2008 and in the said circumstance, the petitioner has preferred ext.p2 representation before the third respondent/tahsildar for getting the basic tax register corrected, for enabling the petitioner to enjoy the properties in a .....
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..... decades the private institutions engaged in teacher training courses or programmes have indulged in brazen and bizarre exploitation of the aspirants for admission to teacher training courses and held that the provisions of the act and the regulations framed thereunder were with a view to achieve the object of planned and co-ordinated development of teacher education system through out the country and for regulation and proper maintenance of norms ..... because the policy in the matter of establishment of a new medical college now vests with the central government alone". therefore, the state could not have any "policy" outside the aicte act and indeed if it had a policy, it should have placed the same before the aicte and that too before the latter granted permission ..... opined that while granting affiliation, the examining body shall be free to demand rigorous compliance with the conditions contained in the statute like the university act or the state education board act under which it was established or the guidelines or norms which may have been laid down by the examining body concerned. ..... posts in connection with the affairs of the state, to make rules regulating the recruitment, and the conditions of service of persons appointed, to such services and posts until provision in that behalf is made by or under an act of the appropriate legislature under this article, and any rules so made shall have effect subject to the provisions of any ..... 2(13) of the general clauses act, 1897) .....
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..... of20133 requires to be considered by the 2nd respondent with reference to the actual facts and figures, based on the relevant records and if the property was not a 'paddy land' or 'wet land' as on the date of commencement of the act, provisions of act 28 of 2008 are not attracted, as held by this court in jaffarkhan v. ..... of the land comprised in sy.no.234/1,2,3 and 235/4,6,9 of nadama village, covered by various title deeds contends that the said property is a reclaimed land and is never a 'paddy land' or 'wet land' as defined under section 2(xii) or 2(xviii) of act 28 of 2008. ..... exhibit p7 : true copy of the draft data bank issued by the competent authority under the act. .....
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..... the petitioner submitted ext.p2 application seeking for permission of the concerned authority under the act 28 of 2008 so as to reclaim 5 cents of land for construction of a residential building. .....
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..... the obligation to deduct tax under section 194 ia of the act arises when consideration is payable to a resident transferor on the transfer of immovable property otherwise than by land ..... tax is certainly liable to be deducted from the sale consideration payable to the petitioner at 1% of the sum under section 194 ia of the act since the total sale consideration exceeds ` 50 lakhs. ..... section 194 ia of the act has been introduced with effect from 1.6.2013 by the finance act, 2013 in order to have a mechanism for reporting of transactions in the real estate sector and to collect tax at the earliest point of ..... in inforpark kerala's case as affirmed in w.a.no.2243/2008 is clearly distinguishable in as much as the same dealt with the deduction of tax under section 194 la of the act in the absence of a compulsory acquisition.9. ..... are fully justified in their contention that tax is not liable to be deducted at the rate of 10% of the sum as consideration under section 194 ia of the act, since there is no land acquisition. ..... explanation (a) to section 194 ia of the act clarifies that 'agricultural land' means agricultural land in india, not being a land situated in any area referred to in items (a) and (b) of sub- clause (iii) of clause (14) of ..... (c)no.31747/2013 2 ('the act' for short) when the price is fixed by negotiation and not through ..... respondents maintain that tax is liable to be deducted under section 194 ia of the act effective from 1.6.2013 though not under section 194 la of the act. .....
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..... of the liability certificatedt.27/1/2011 issued by the4h respondent to the petitioner ext.p4 : true copy of the order of lok ayukta dt.14/12/2007 in complaint no.1838/2007 filed by the petitioner ext.p5 : true copy of the demand notice u/sec7of rr act dt.04/12/2013 served on1612/2013 to the petitioner stating immediate take over and sale of movables. ..... ext.p6 : true copy of the demand prior to attachment of land u/sec34of rr act dt.4/12/2013 served on1612/2013 to the petitioner ext.p7 : true copy of the statutory petition/objection dt.16/12/2013 u/sec72of rr act against exhibits p5 and p6 demand notices sent by registered post on1712/2013 to the1t respondent (statutory authority) etc. .....
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..... 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. .....
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..... (c) no.31239 of2013- - - - - - - - - - - - - - - - - - - - - - - - - - dated this the 20th day of december, 2013 judgment the goods transported by the petitioner on the strength of ext.p2 invoice were intercepted at the check post issuing ext.p3 notice under section 47(2) of kvat act by the first respondent demanding security deposit to an extent of rs. ..... sale or for the consumption in the manufacturing of taxable goods that to be sold in the state, that evident from the dealers previous return filed the concessional rate of purchase against "c" form under section 8(3) (b) of the cst act 1956, cannot availed. ..... ext.p3: true copy of the notice under section472) of the kvat act issued by the1t respondent. .....
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