Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter xiv procedure for assessment Court: kerala Page 10 of about 103 results (0.217 seconds)

V.N. Narayanan Nair and ors. Vs. State of Kerala and ors.

Court : Kerala

Reported in : AIR1971Ker98

..... effect to the reform. in p. v. mudaliar v. spl. dy. collector. air 1965 sc 1017 the court held that the land acquisition (madras amendment) act, 1961, providing for acquisition of lands for housing scheme was not a law with reference to any agrarian reform and was not protected by article 31-a 99. that ..... or paddy lands during theseasons when they are submerged under water and cannot be cultivated with paddy, is a very valuable source of income, the income, in most cases, far exceeding the income from the paddy grown. so long as the land is comprised in an estate, there can be no doubt that the fishing rights ..... of employment conditions, opportunities for agricultural labour, extension of agricultural credit, reduction of rural indebtedness, and fiscal and financial policy in relation to land reform including tax measures to promote improved land utilisation and distribution. a scheme for agrarian reform generally provides for limitation of ownership or possession of land to a certain maximum .....

V.J. Thomas Vs. State of Kerala

Court : Kerala

Reported in : AIR1970Ker273b; 1974CriLJ849

..... university, air 1946 nag 377). similarly, it is held in kaderkutty v. agricultural income-tax officer, tellicherry, air 1961 ker 32 that the records in the assessment file constitute public documents within the meaning of section 74 as forming the acts or records of the acts of a public officer or of an official body. it is pointed out that the ..... a certificate written at the foot- of such copy that it is a true copy of such document or part thereof.'statement recorded or orders passed by the income-tax officers are public documents under section 74. under section 76 it is not necessary that the public generally must have a right to inspect. it is sufficient if ..... strictly overruled by later decisions. the madras high court in a later full bench decision reported in state of madras v. krishnan, air 1961 mad 92 (fb) held that section 76 of the evidence act has no unlimited right to ride over section 173(1) of the criminal procedure code. in this regard, it is appropriate that the relevant .....

AshA. P. D/O K. Ponnamma Vs. State of Kerala Rep. by Secretary and ors ...

Court : Kerala

..... judicial officers. furthermore, the payment by credit or otherwise should be spread over between the years 1-7-1996 to 30-6- 2002 so as to minimise the income tax liability which may be payable thereon. in calculating the arrears, the government will, of course, take into account the interim relief which had been granted and drawn ..... legislature, it was open to the government to frame rules. it was accordingly that the rules have been framed in the year 1961. subsequently, the kerala public services act, 1968 came to be enacted. the act, inter alia, provides power with the government of kerala to frame rules. the judicial service is one of the services mentioned in ..... referred to as the all india judges case) amount to declaration of law what is the impact of the amendment in the kerala higher judicial service rules, 1961 (hereinafter referred to as the rules) prescribing the qualification of minimum age as thirty five and the maximum age as forty five for appointment as a district judge .....

The Kerala Aided L.P. and U.P. School, Managers Association, Represent ...

Court : Kerala

..... an integral part of it so as to amount to a substantive provision itself . 57. the principle in madras and southern maharatta railway co. (supra) was reiterated in commr. of income tax, mysore vs. indo mercantile bank ltd. [1959 supp (2) scr 256 = air 1959 sc 713] where it was held that : the proper function of a proviso was ..... subject foreign to the main enactment. (sic) 58. in shah bhojraj kuverji oil mills and ginning factory vs. subhash chandra yogaj sinha [(1962) 2 scr 159 = air 1961 sc 1596] it was held so: as a general rule, a proviso is added to an enactment to qualify or create an exception to what is in the enactment, and ..... . there is also the issue of whether the government orders and the amendments impugned are in compliance of the right of children to free and compulsory education act, 2009 [for brevity rte act ]. 4. in addition to the various orders granting protection to teachers from retrenchment and the manner in which such protections are to be implemented, as against .....

R. Jacob Mathew and ors. Vs. the State of Kerala and ors.

Court : Kerala

Reported in : AIR1964Ker39

..... policy or followed the principle laid down in the act and has consequently transgressed the bonds of the authority delegated to it.....'the learned counsel have also relied upon the observations of the supreme court in the decision reported in basheshar nath v. commr. of income-tax, air 1959 sc 149, to the effect that ..... object was the further development of the particular areas concerned, the learned counsel urged, the government must certainly have had regard to the census report of 1961 and must have allotted a higher percentage to the palghat district and a comparatively less percentage to the quilon district.the learned counsel have also compared the ..... or fresh materials have been collected by the state government, because the learned counsel urged that even according to the government the census reports of 1951 or 1961 do not give the community-wise percentage of literacy, and apart from the census reports no independent investigation has been done by the government either.according .....

Commissioner of Income Tax Vs. N. C. John and Sons Ltd.

Court : Kerala

Reported in : (1996)135CTR(Ker)319

..... , j. :we have heard counsel for the parties in these references and in all these references question with regard to the deduction under s. 35b of the it act, 1961 is common, whereas in it ref. nos. 227 and 228 additionally three questions are referred for our answer. thus this judgment would consider all these questions for ..... thereto which would not only enable the assessee to claim benefit of deduction under the clause under consideration but it would also be a facility to the tax authorities to pinpoint the amount calculated in accordance with the provisions of the clause under consideration. naturally then the certificate is expected to be precise with ..... is placed on record. we have been persuaded to make all these observations and detailed considerations of the legal situation by the learned senior standing counsel of taxes so that in these proceedings which are already remanded by the tribunal, the authorities would proceed in a systematic manner. the authorities also are directed to .....

N. T. John Vs. Commissioner of Income Tax and anr.

Court : Kerala

Reported in : (1997)137CTR(Ker)656

..... are requisitioned under s. 132a in the case of any person, then, the ao shall proceed to assess the undisclosed income in accordance with the provisions of this chapter.'chapter xiv-b was inserted in the it act, 1961 by the finance act, 1995 w.e.f. 1st july, 1995. it is an admitted case that the search was conducted in this ..... apply in the present case. earlier chapter xiv-b was inserted by the direct tax laws (amendment) act, 1987 w.e.f. 1st april, 1989. it dealt with altogether a different subject namely, charge of additional income-tax in certain cases. it was omitted by the direct tax laws (amendment) act, 1989. therefore, what is contained in the present chapter is not a ..... issue a notice to the person against whom search has been conducted under s. 132 for the purpose of block assessment. the ao, on determination of the undisclosed income of the block period, shall pass an order of assessment within a period of one year from the end of the month in which the last of the authorisations .....

Sri Ramalinga Mills (Cbe) Ltd. and ors. Vs. the Assistant Collector of ...

Court : Kerala

Reported in : 1988(14)LC264(Kerala); 1990(21)LC364(Kerala)

..... the goods from customs duty had expired. the court after referring to the observations of the privy council in wallace brother and co. ltd. v. commr. of income tax (50 bom. l.r. 482), held as follows:these observations fully justified the clear distinction that exists, inter alia, between the chargeability in respect of a ..... from the context. appeal to the latin root won't help. the appeal must be to the sense of the statute. hidayatullah, j. in burmah shell v. commercial tax officer, : [1961]1scr902 has illustrated how the contextual meanings of the very words 'import' and 'export' may vary.'23. we may look at section 53, rather than elsewhere to ..... brought from countries outside india on entering its territorial waters become imported goods and become subject to levy of customs duty. there are also other provisions in the act which would indicate that the taxable event occurs when the goods enter the indian territorial waters. these provisions are dealt with at pp 670 and 671 in the .....

Planters Forum Vs. State of Kerala

Court : Kerala

..... extent of the plantation by an order in writing and what is the amount of plantation tax payable. after formation of the kerala state, kerala forest act, 1961 was enacted to consolidate the law contained in the travancore forest act 1901 and the madras forest act 1882. kerala land reforms act, 1963 was enacted which provided inter alia for ceiling of holdings of agricultural lands and ..... petitioner whose lands have been vested by operation of section 3 of the kerala forest (vesting and management of ecologically fragile lands) act, 2003 are entitled to damages for wrongful dispossession of their lands and deprivation of enjoyment and income from the same; (ix) issue such other writs, orders or directions which this honourable court may deem fit, and proper in the .....

Kuriachan Chacko Vs. Registrar of Firms

Court : Kerala

..... judgment of the apex court. the apex court in the above case had occasion to consider the validity of rule 6 of the central sales tax act, 1957 in context of section 8(4) of the central sales tax act, 1956.37. paragraph 4 of the judgment is relevant, which reads as under: "4. the provisions of sub-section (1) shall ..... present case is quoted below: "63(1) recording of changes in and dissolution of a firm. when a change occurs in the constitution of a registered firm, every incoming, continuing or outgoing partner, and when a registered firm is dissolved, every person who was a partner immediately before the dissolution, or the agent of every such partner or ..... the date of sale in question : provided also that all declaration forms pending submission by, dealers on 2nd may, 1960 shall be submitted not later than 16th february, 1961." the first proviso to rule 6 was inserted by notification dated january 3, 1958, the second by notification dated april 26, 1960 and the third by notification dated .....