Court : Kerala
Decided on : Dec-16-2014
..... , from the point of first sale to the point of first purchase, it would violate the express provision of section 15 of the central sales tax act, 1956 as it stood prior to its amendment with effect from 11.05.2002. the effect of the said decision of the supreme court, to purchases of paddy effected by dealers in rice from ..... as regards the assessment year 2002-2003, the liability to purchase tax on the procurement of paddy would depend upon the provisions of section 15 as it stood after its amendment with effect from w.p.(c).no.23841 of 2009 4 11.05.2002, and the decision of the supreme court in peekay re- rolling mill's case would have ..... sold. in the assessments that were completed against the petitioner for the said years, the assessing authority levied purchase tax, under section 5a of the kerala general sales tax act, on the purchase of paddy from unregistered dealers. thereafter, the sales turnover of rice sold by the petitioner was also subjected to the levy of sales tax under section .....
Tag this Judgment!Court : Kerala
Decided on : Dec-16-2014
..... , from the point of first sale to the point of first purchase, it would violate the express provision of section 15 of the central sales tax act, 1956 as it stood prior to its amendment with effect from 11.05.2002. the effect of the said decision of the supreme court, to purchases of paddy effected by dealers in rice from ..... as regards the assessment year 2002-2003, the liability to purchase tax on the procurement of paddy would depend upon the provisions of section 15 as it stood after its amendment with effect from w.p.(c).no.23841 of 2009 4 11.05.2002, and the decision of the supreme court in peekay re- rolling mill's case would have ..... sold. in the assessments that were completed against the petitioner for the said years, the assessing authority levied purchase tax, under section 5a of the kerala general sales tax act, on the purchase of paddy from unregistered dealers. thereafter, the sales turnover of rice sold by the petitioner was also subjected to the levy of sales tax under section .....
Tag this Judgment!Court : Kerala
Decided on : Dec-16-2014
..... , from the point of first sale to the point of first purchase, it would violate the express provision of section 15 of the central sales tax act, 1956 as it stood prior to its amendment with effect from 11.05.2002. the effect of the said decision of the supreme court, to purchases of paddy effected by dealers in rice from ..... as regards the assessment year 2002-2003, the liability to purchase tax on the procurement of paddy would depend upon the provisions of section 15 as it stood after its amendment with effect from w.p.(c).no.23841 of 2009 4 11.05.2002, and the decision of the supreme court in peekay re- rolling mill's case would have ..... sold. in the assessments that were completed against the petitioner for the said years, the assessing authority levied purchase tax, under section 5a of the kerala general sales tax act, on the purchase of paddy from unregistered dealers. thereafter, the sales turnover of rice sold by the petitioner was also subjected to the levy of sales tax under section .....
Tag this Judgment!Court : Kerala
Decided on : Dec-16-2014
..... , from the point of first sale to the point of first purchase, it would violate the express provision of section 15 of the central sales tax act, 1956 as it stood prior to its amendment with effect from 11.05.2002. the effect of the said decision of the supreme court, to purchases of paddy effected by dealers in rice from ..... as regards the assessment year 2002-2003, the liability to purchase tax on the procurement of paddy would depend upon the provisions of section 15 as it stood after its amendment with effect from w.p.(c).no.23841 of 2009 4 11.05.2002, and the decision of the supreme court in peekay re- rolling mill's case would have ..... sold. in the assessments that were completed against the petitioner for the said years, the assessing authority levied purchase tax, under section 5a of the kerala general sales tax act, on the purchase of paddy from unregistered dealers. thereafter, the sales turnover of rice sold by the petitioner was also subjected to the levy of sales tax under section .....
Tag this Judgment!Court : Kerala
Decided on : Jan-24-2014
..... indicating the exact short fall of tax to be paid. this cannot be treated as a mistake apparent on the face of record to compel the department to amend the intimation. the mistake on the part of the appellant assessee in not challenging the assessment order for 2004-2005 and not filing revised return for 2005-2006 ..... with a view to rectifying any mistake apparent from the record an income-tax authority referred to in section 116 may,- xx xx xx ita.191/11 5 (b) amend any intimation or deemed intimation under sub-section (1) of section 143." 7. reading of above direction clearly indicates that rectification of mistake apparent on the record can be ..... allowed by the department which includes amendment of any intimation or deemed intimation under sub-section (1) of section 143 of the act. intimation under section 143 of the act relates to excess payment of tax or short fall of tax. this intimation would be sent at the .....
Tag this Judgment!Court : Kerala
Decided on : Feb-11-2014
..... appearing for the petitioner, the arbitration court, while passing the interim order exhibit p7, has proceeded on the strength of decisions which were rendered prior to the amendments brought to rule 185 of the kerala co-operative societies rules, 1969 (for short "the rules"). rule 185 as it originally stood, conferred an amount ..... specifically assigned, under section 69 of the act, to the arbitration court. the jurisdictional issues need not be considered in the nature of the orders to be passed by this court.4. admittedly the ..... jurisdiction. while the petitioner contends that the joint registrar's order is not assailable under section 69(1) of the kerala co-operative societies act, 1969 (for brevity "the act"); the respondents contend that the joint registrar could not have assumed jurisdiction, since the inter se seniority disputes between the employees is an issue .....
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Decided on : Mar-21-2014
..... by the administrator would be permitted to take part in the special general body. the petitioners' apprehension was ventilated before this court, since certain bye-law amendments were placed in the said special general body. on the specific contention of the learned special government pleader that the members enrolled by the administrator are so ..... such examination is best left to be carried on in a validly instituted election petition; if instituted.30. the petitioners' contention that section 69 of the act is not an alternative remedy in the present case is on the ground that the eligibility of members enrolled by the administrator to participate in the election, is ..... and two director board members of the 5th respondent-society; which board of directors stood superseded under section 32 of the kerala co-operative societies act, 1969 (for short "the act"). the supersession is the subject of challenge in another writ petition, being w.p.(c).no.19811 of 2013, pending before this court.3. .....
Tag this Judgment!Court : Kerala
Decided on : Jan-03-2014
..... learned counsel for the petitioners contended that section 202 of the code of criminal procedure 1973, (shortly stated 'cr.p.c') underwent amendment by act 25 of 2005 which came into force on 23-06-2006. after the amendment, any magistrate on receipt of a complaint of an offence shall, in a case where the accused is residing at a place beyond ..... deducted as tax. it is also contended by the complainant that the tds issued by the bank was a false certificate attracting to the offence punishable under section 197 ipc.2. learned counsel for the petitioner submitted that the crl.m.c.no.1255 of 2012 3 officers of the bank have been arraigned in the complaint in individual ..... names, which itself is illegal. further, the officers acted bonafide and they cannot be prosecuted for inadvertent mistakes, if at all any said to have occurred in tds. it is also contended that none of the offences alleged .....
Tag this Judgment!Court : Kerala
Decided on : Jul-15-2014
..... as a respondent in this original petition on the premise that there was no objector in the court below despite paper publication.5. a succession certificate under the indian succession act, 1952 can be granted only in respect of 'debts' or 'securities' to which the deceased was entitled. the main object of a succession certificate is ..... certificate is not necessary as it is neither a debt nor security." (emphasis supplied) the court below was well justified in disallowing the application filed for amendment of the succession certificate to include also the family pension. it would suffice if a legal heirship certificate is obtained to receive family pension in the absence of ..... succ) no.6/2012 to include also the family pension and other benefits. the said o.p (c) no.1588 of 2014 2 application purporting to amend the succession certificate was however dismissed by the court below by the order impugned. the petitioners contend that all the rights including family pension have been inherited by .....
Tag this Judgment!Court : Kerala
Decided on : Jul-10-2014
..... be entitled to adduce further evidence. the rent control appellate authority shall consider and dispose of the appeal afresh, taking into account the evidence already on record, the amendment to the pleadings and the additional evidence, if any. since the rent control petition is very old, the appellate authority shall make every endeavour to dispose of the ..... claim under section 11(3) is that there is no proper pleading on the part of the landlord with respect to the claim under section 11(3) of the act. the appellate authority held that the need advanced is not specific and that it is vague. in the rent control petition, the need put forward by the landlord ..... on the ground of bona fide need under section 11(3) of the kerala buildings (lease and rent control) act (hereinafter referred to as 'the act'). subsequently, the landlord did not press the claim under section 5 of the act. the rent control court, by the order dated 30.7.2009, allowed the rent control petition under section 11(3 .....
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