Court : Kerala
Decided on : Dec-17-2014
..... of the 3rd respondent appellate authority. these orders are impugned in the writ petition that was filed in 2008 challenging, inter alia, the amendments to the kerala general sales tax act and abkari act that are brought in 2003/2004. w.p.(c).no.31659 of 2008 3 2. it is seen that by a judgment dated 22 ..... 2010 in w.a.no.1225 of 2007 and connected cases a division bench of this court has rejected the challenge to the amendments in the kerala general sales tax act and the abkari act except to the extent of holding the retrospectivity given to those provisions for the period prior to 05.01.1999 as illegal. it ..... .(c).no.31659 of 2008 ............................................................. dated this the 17th day of december, 2014 judgment the petitioner is a registered dealer engaged in compounding, blending and bottling of indian made foreign liquor (imfl). the issue arising in the instant case pertains to the liability of the petitioner to pay turnover tax on that portion of its turnover .....
Tag this Judgment!Court : Kerala
Decided on : Dec-18-2014
..... , the plaint does not contain even a whisper about the additional defendants. along with the application for impleadment of additional defendants the plaintiff shall file an amendment application to incorporate necessary averments in the plaint, failing which the court shall direct him to do so before the impleading application is considered.10. one ..... the donees and for the maintenance and for meeting the educational expenses of the minor donees. this is consistent with the definition of 'settlement' in the stamp act. ordinarily, such clauses are seen only in settlement deeds and not in wills. this also supports to some extent the contention that what the settlors really ..... recording whether by way of declaration, of trust or otherwise, the terms of any such disposition); ('settlement' is defined in section 2(b) of the specific relief act also) for all purposes settlement is a gift. a division bench of this court in deputy collector vs. shahul hameed (1991(1) klt873 examined the meaning of .....
Tag this Judgment!Court : Kerala
Decided on : Dec-20-2014
..... content was found in the samples taken from all these toddy shops. addition of materials like starch being an offence punishable under section 57 (b) of the act in view of the amendment brought to the rules in 2007, the excise w.p (c) nos. 38400/2010, 5546 & 9142 of 2011, 2544 of 2012, & crl.m. ..... and kept for sale under licence issued in kerala shall conform to such specifications and restrictions as may be notified by government, based on scientific studies and indian standard specifications. it was in terms of this provision, the government of kerala issued the government notification dated 14.2.2007 (sro145of 2007) prescribing the specifications ..... drawn from any coconut, palmyra, or choondapana palms, and conforming to such specification and restrictions as may be notified by government, based on scientific studies and indian standard specifications. thus it is quite clear that any licensee or salesman found selling toddy, which does not conform to the definition of toddy under rule 2( .....
Tag this Judgment!Court : Kerala
Decided on : Dec-20-2014
..... dhavan has also drawn the attention of the court to certain other provisions of the act which have effect outside the state of chhattisgarh and thereby give the state enactment an extraterritorial operation. s.2(f) of the amended act defines "off campus centre" which means a centre of the university established by it ..... degrees and diplomas. by way of illustration, copies of advertisements issued by some of the universities have been filed. one of such universities, namely, indian university, issued an advertisement inviting applications for nodal service centres/university centres for awarding the following kind of degrees and diplomas.......". the apex court took ..... managing director (md) horizon of knowledge managment training post box no. 71159 jamal abdul nassir street, sharjah. uae.18. moidu m. abdul rahman, general secretary, indian islamic centre, pb no. 4190 abu dhabi, uae.19. ajmal abdul managing director(md) informatics institute of management studies p.b.no.4641, ai siwan, opp .....
Tag this Judgment!Court : Kerala
Decided on : Dec-20-2014
..... the policy of the government and the fiscal changes/measures proposed to be brought about as reflected from the budget speech, provisions were incorporated in the concerned finance act, amending the statutory provisions to the required extent, at different points of time. the petitioners/government contractors were treated as a class of their own and were given ..... for the purchase value of goods so deducted shall pay tax at the scheduled rate applicable to such goods." the provision has undergone substantial change now, as amended by the kerala finance act, 2014. the position with regard to section 8(a)(i) and (ii) as on date is as follows: "s.8 (a)(i) any works ..... contractors' was felt extremely necessary and it was accordingly, that necessary proposal was made in the budget speech 2014-15 as extracted already and the provision was amended as per the kerala finance act, 2014; by virtue of which, tax payable by the 'private contractors' even under section 8(a)(i) was increased to '6%', w.p.(c .....
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