Judgment Search Results Home > Cases Phrase: information technology amendment act 2008 section 46 amendment of section 87 Court: kerala Page 1 of about 199 results (0.142 seconds)

Koshy Vs. State of Kerala

Court : Kerala

Reported in : 2010(1)KLT945

..... , rajpura city police station, patiala, punjab. it is brought to my notice that the offence under sections 65 and 66 of the information technology act is bailable in view of section 77b of the information technology act. section 77b was introduced by the information technology (amendment) act, 2008 (act 10 of 2009). section 77b provides that notwithstanding anything contained in the code of criminal procedure, 1973, the offence punishable with imprisonment ..... of three years and above shall be cognizable and the offence punishable with imprisonment of three years shall be bailable. the learned counsel for the petitioners submitted that he inadvertently omitted to notice section 77b of the information technology act .....

Commissioner of Income Tax Vs. A.M. Habeeb

Court : Kerala

Reported in : (2004)188CTR(Ker)100; [2004]268ITR344(Ker); 2004(2)KLT202

..... court fee is concerned is taken away by necessary implication. in other words, the provisions of section 52a of the court fees and suits valuation act inserted by the amendment act of 2003 in that sense has retrospective operation thereby affecting the earlier assessments also.31. we accordingly hold that in all appeals filed by the cit ..... the it department is that the provisions of section 52a and schedule ii article 3 item (iii)(c) inserted by the kerala court fees and suits valuation (amendment) act, 2003 w.e.f. 26th oct., 2002, cannot be applied to appeals filed before the high court in respect of the proceedings commenced prior to such insertion ..... such intention be clearly manifested by express words or necessary implication. according to the parties the assessment proceedings in all these cases were initiated long before the amendment act and that even the orders of the tribunal impugned in the appeals were also passed before the said date. according to them since section 52a has not .....

G. H. Krishna Iyer and ors. Vs. Union of India and ors.

Court : Kerala

Reported in : (1992)106CTR(Ker)373

k. a. nayar, j. :in all these original petitions the question to be considered is whether basic pay, dearness allowance, house rent allowance, city compensatory allowance, training allowance, project allowance, technical allowance and other compensatory allowances, etc. will form part of the salary for the purpose of the it act. counsel for the revenue mr. p. k. r. menon brought to my notice the amendment made to the definition of income in s. 2(24) by taxation laws (amendment) act, 1989 [sic-direct tax laws (amendment) act, 1989] which came into effect from 1st april, 1962 the date on which it act, 1961 itself came into force. the clause has been inserted to extend the scope of income so as to include allowances, benefits, etc. counter affidavit to that effect also has been given on behalf of the first respondent in which the amendment also has been extracted. in view of this i find no merit in these original petitions.the original petitions are dismissed.

Commissioner of Income Tax Vs. M.A. Unneerikutty

Court : Kerala

Reported in : (1998)149CTR(Ker)43

..... that once the iac was thus seized of the matter, he did not lose seizin thereof on account of the deletion of s. 274(2) by the taxation laws (amendment) act, 1975. he will continue with the proceedings pending before him on 31st march, 1976. he was entitled to continue with those proceedings and pass appropriate orders according to law. ..... matter of procedure and the amendment act is retrospective in regard also to matters pending before the iac. the full bench mainly followed the reasoning of the division bench of the orissa high court in cit vs ..... seen that the tribunal has followed the full bench decision in cit vs. p.1 isaac & ors. (supra). the said full bench laid down that after the taxation law (amendment) act of 1975, which came into force as on 1st april, 1976, the authorities competent to impose penalty are those mentioned in s. 271. the change of forum is a .....

Firos Vs. State of Kerala

Court : Kerala

Reported in : AIR2006Ker279; 2006(3)KLT210; 2007(34)PTC98(Ker)

..... conflict (see: jogendra lal saha v. stale of bihar and ors. : air1991sc1148 ). a harmonious construction of copyright act and information technology act is necessary and questions regarding the 'copyrights' for the computer system, electronic devices and other works under the information technology act are covered by the copyright act. copyright (amendment) act, 1999 shows that copyrights with regard to the data work, data basis, computer work etc. are specifically covered ..... under the copyright act. all matters connected with copyright can be resolved by the provisions in the copyright act as it is a special act for that purpose and matters regarding information technology have to be resolved .....

Malappuram District Parallel College Association and ors. Vs. Union of ...

Court : Kerala

Reported in : (2005)199CTR(Ker)453; 2006[2]STR321

..... contention that the provision for taxing education in any form is against the constitution. they have referred to new article 21a introduced by constitution (86th amendment) act, 2002, which provides for free and compulsory education to children of the age of 6 to 14 years and the substituted article 45 which requires ..... to protect educational institutions as charity includes education also. if education is run on business lines, then solution is to amend section 11 and other relevant provisions of the it act withdrawing the exemptions to institutions and government can simultaneously provide financial aid to beneficiaries which will put an end to misuse of ..... union list in the seventh schedule to the constitution, by a later constitutional amendment, specific source of authority is conferred on it vide entry 97a. therefore, there is no scope for considering the constitutional validity of the act generally and the petitioners rightly did not canvass any such general proposition. however, .....

The General Secretary Vs. the New Indian Express

Court : Kerala

..... . therefore, the challenge as to the amendment act, 1974 stands disallowed. 22) although, the aspect of violation of article 14 was intricately decided by the constitution bench, it is the stand of the petitioners herein that while there may have been some justification for dealing only with newspaper establishments in 1955, however, with the revolution in information technology, there is no justification for confining ..... ) in succinct, the petitioners herein, challenged the recommendations of the wage boards and the notification dated 11.11.2011 mainly on the following grounds:- (i) constitutional validity of the act and the amendment act, 1974. (ii) improper constitution of the wage boards (iii) irregularity in the procedure adopted by majithia wage boards. (iv) majithia wage boards overlooked the relevant aspects and considered extraneous .....

infoparks Vs. Deputy Commissioner of Income Tax

Court : Kerala

Reported in : (2009)227CTR(Ker)486; [2010]186TAXMAN328(Ker)

..... amendment brought about by incorporating a 'proviso' to section 2(15) of the act w.e.f. 1st april, 2009 is justified; forms the common issue involved in both these cases.2. the petitioners are state government owned societies registered under the travancore cochin literary, scientific and charitable societies registration act (act xii of 1955), allegedly with the main object of setting up of information technology ..... the said objective, the petitioners acquired lands and constructed buildings which have been let out to various information technology companies for rent. petitioners' institutions were got registered as a charitable trust under section 12a of the act and exemption was obtained under section 11 of the it act in respect of the income derived by them on letting out the premises.3. in view of .....

Soman Achari Vs. Sabu Jacob

Court : Kerala

Reported in : 2006(4)KLT604

..... c.j.1. the negotiable instruments (amendment and miscellaneous provisions) act, 2002 came into being to amend the negotiable instruments act, 1881, bankers' books evidence act, 1891 and the information technology act, 2000 for a purpose. one of the objects to bong about the new legislation mentioned in the objects and reasons of the act of 2002 was to provide for summary ..... trial of the cases under the act with a view to ..... it has to be filed and can neither be extended under section 473 cr.p.c. nor the delay condoned under section 5 of the limitation act. even otherwise in regard to original proceedings by way of a complaint the period prescribed therefor has to be adhered to. a complaint made beyond one .....

V.K. Soman Achari Vs. Sabu Jacob and anr.

Court : Kerala

Reported in : II(2007)BC628; [2007]135CompCas79(Ker); 2007CriLJ1042

..... . the negotiable instruments (amendment and miscellaneous provisions) act, 2002, came into being to amend the negotiable instruments act, 1881, the bankers' books evidence act, 1891, and the information technology act, 2000, for a purpose. one of the objects in bringing about the new legislation mentioned in the objects and reasons of the act of 2002, was to ..... provide for summary trial of the cases under the act ..... from the date of institution of the same.2. when the petitioner filed a complaint under section 138 of the negotiable instruments act (hereinafter referred to as 'ni act'), before the chief judicial magistrate, kottayam, the same was admittedly within limitation. the first respondent entered appearance and contested the .....