Court : Kerala
Reported in : AIR2004Ker34; 2003(3)KLT565
..... contemporaneous exposition of the provision and can be a good guide in interpreting the provision. in this circular, after noticing the provision and the view taken by various assessing authorities, it was stated as under:'the reduction under section 4(2) is allowable only when the assessee purchases a motor vehicle in any union territory or any other state ..... be eligible to claim any refund.(2) no set off under this rule shall be granted unless the importer proves that tax has actually been assessed by a competent authority and has been paid into the government treasury of the union territory or state referred to in sub-rule (1).'a perusal of the above provision shows that the ..... ext.p4. on march 26, 1998 he also filed a return in form ii as envisaged under the rules framed under the act.4. the matter was considered by the sales tax officer, who is also the assessing authority under the kerala tax on entry of goods into local areas rules, 1994. the appellant was held liable to pay an amount .....
Tag this Judgment!Court : Kerala
Reported in : [2001]123STC491(Ker)
..... notice under section 15(1) by the intelligence officer (2nd respondent) alleged as following :'you have not filed the return as required under section 7(1) of the act before the authority concerned. a notice dated february 24, 2001 was issued to remit the entry tax along with penalty under section 15(2) of the kerala tax on entry of goods ..... of this court reported in 1995 tc 376 (jose electricals v. state). it may be necessary to scan through the cited authorities to appreciate the arguments highlighted. in the jose electricals case (1995) tc 376, the validity of act 15 of 1994 had been upheld by a division bench of this court. the challenge was on the ground that the ..... (3) the manufactured goods are liable to be taxed under the k.g.s.t. act/c.s.t. act. they submit that when the statutory provisions and the government orders are clear and unambiguous, a demand for tax in a belated occasion is without authority of law and illegal.12. the argument is impressive, and if the above position is .....
Tag this Judgment!Court : Kerala
Reported in : [2004]135STC375(Ker)
..... contemporaneous exposition of the provision and can be a good guide in interpreting the provision. in this circular, after noticing the provision and the view taken by various assessing authorities, it was stated as under:'the reduction under section 4(2) is allowable only when the assessee purchases a motor vehicle in any union territory or any other state ..... be eligible to claim any refund.(2) no set-off under this rule shall be granted unless the importer proves that tax has actually been assessed by a competent authority and has been paid into the government treasury of the union territory or state referred to in sub-rule (1).'a perusal of the above provision shows that the ..... p4. on march 26, 1998 he also filed a return in form ii as envisaged under the rules framed under the act.4. the matter was considered by the sales tax officer, who is also the assessing authority under the kerala tax on entry of motor vehicles into local areas rules, 1994. the appellant was held liable to pay .....
Tag this Judgment!Court : Kerala
Reported in : AIR2002Ker364
..... , if the concerned member does not accept that point of view, the panchayat cannot act on the opinion of the executive authority and prevent the member concerned from functioning as a member of the panchayat. he can be prevented as a member of the panchavat only on a declaration ..... statutory provisions. sub-section (4) of section 22 makes it clear that pending such declaration the member shall be entitled to act as if he were not disqualified. this makes it clear that even if the executive authority is of opinion that the member has incurred disqualification under clause (m) of section 20 and has ceased to be a member ..... be a member. if the member concerned does not accept the view of the executive authority in this behalf the panchayat cannot proceed on the basis of the opinion of the executive authority that he has ceased to be a member. the panchayat can act in such circumstances only on the declaration to be made by the munsiff in accordance .....
Tag this Judgment!Court : Kerala
Reported in : AIR2002Ker65
..... detriment orders are made are entitled to know with exactness and precision what they are expected to do or forbear from doing and exactly what authority is making the order'. under the act, unless otherwise notified or decided, there is no prohibition in setting up an industry. a person of ordinary intelligence has hence a right to ..... it shall not be offensive or dangerous to human life, health or property. hence, if an entrepreneur produces sufficient positive certification from the competent authorities, then the panchayat/president is liable to act on the same and issue the permission/licence unless bound by valid policy reasons. as a matter of fact, the judgment in manjapra grama ..... land, to release a debtor, or where the law permits, to evict a tenant, regardless of his motives. this is unfettered discretion. but a public authority may do none of these things unless it acts reasonably and in good faith and upon lawful and relevant grounds of public interest.'according to the very same .....
Tag this Judgment!Court : Kerala
Reported in : 2002CriLJ4374
..... that it was designed to give protection against the act of the executive orother non-judicial authority'. (emphasis ours)17. in state of madhya pradesh v. shobharam and ors. air 1966 sc 1910, the supreme court observed (vide para 3):'it ..... magistrate is particularlydesirable in the case of arrest otherwise than under a warrant issued by the court, for it ensuresthe immediate application of judicial mind to the legal authority of the person making the arrestand the regularity of the procedure adopted by him. ...there is indication in the languageof article 22 (1) and (2) ..... under which the provisions of section 6 of kesma have been assailed. counsel have urged several contentions expounding different facets of these heads and a large number of authorities have been cited in support. we shall now critically appraise the contentions urged.i. article 254(1) and inconsistency with the provisions of cr.p.c. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1998Ker318
..... court held that there is a distinction between a challenge to the right of a voter to be registered in an electoral roll and the jurisdiction of an authority appointed under the act to enter a name in the electoral roll. in that case, 40 voters of a particular area were illegally prevented from exercising their frannchise and it ..... it is incompetent to the election tribuunal to travel beyond the scope of section 100 of 1951 act. it however held that it would not be open to the appellate court to do something in exercising its appellate powers which the trying authority was not competent to do. the contention that the respondent having not resigned from his office ..... of membership within 14 days from the date of election, his seat has fallen vacant under section 75 of the act of 1951, is not one of the grounds on which .....
Tag this Judgment!Court : Kerala
Reported in : AIR2000Ker176
..... to contracts as stipulated under the different statutes. it was specifically found therein that article 299(1) has no application to a case where a particular statutory authority as distinguished from the union or the states enters into a contract which is statutory in nature. such a contract, even though it is for securing ..... government executed for getting licence for stocking and distributing foodgrains is not a contract with the government attracting disqualification under section 7(d) of the representation of the people act, 1951. again in ranjeet singh v. harmohinder singh pradhan, (1999) 4 jt(sc) 478: (air 1999sc 1960), the supreme court found that carrying on ..... an authorised retail ration dealer the revision petitioner is doing any 'work for the government' for the purposes of section 90(1)(g) of the kerala municipalities act. 7. during arguments, counsel on both sides relied heavily on case law in support of their respective contentions. for the sake of brevity only the important .....
Tag this Judgment!Court : Kerala
Reported in : [2002]126STC82(Ker)
..... in registration or change of residence had never arisen. it is also pointed out that as per section 5 of the entry tax act, the second respondent-intelligence officer was not a notified authority. the respondents have not disclosed the materials for pursuing the present steps, and it works against principles of fair play.3. the government ..... levied and collected in respect of any motor vehicle which was registered in any union territory or any other state under the provisions of the motor vehicles act, 1988 (central act 59 of 1988), prior to a period of fifteen months or more from the date on which it is registered in the state.' the petitioner's ..... remedied, while interpreting it, the substantive provisions have to be given due weight. a proviso scoops out specified contingency and can have only a restrictive operation. the act was intended to curb a specific mischief and this by itself merits a purposive construction, in its application, a liberal or technical approach, as suggested by the .....
Tag this Judgment!Court : Kerala
Reported in : [2002]126STC475(Ker); 2006[2]STR567
..... 4973 of 2001 :50. the petitioner has challenged the reassessment proceedings as time barred as well as penalty and levy of penal interest before the appellate authority contemplated under the finance act regarding service tax. petitioner has also filed an appeal before the sales tax appellate tribunal challenging the levy of sales tax. an application is made ..... and activation is also a service, without doubt. thus, no part of the transaction is a 'sale' or exigible to sales tax under the kgst act. for the sales tax authorities, learned special government pleader (taxes), contends that not only is the sale price of the sim card exigible to sales tax, but even the activation charge ..... assessment years 1998-99 to 2000-01. the grounds urged are the same.14. since the decision would affect both the taxing authorities under the central act as well as those under the state act, we issued notice to both and heard them.15. the contentions urged by the counsel for the petitioners can be summarised as .....
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