Judgment Search Results Home > Cases Phrase: karnataka excise act 1965 karnataka section 54 power to search without warrant Court: kerala Page 1 of about 20 results (0.088 seconds)

Ramesh Babu Vs. State of Kerala

Court : Kerala

Reported in : 2005(4)KLT372

..... petitioners who are conducting the business in mahe on the basis of licence issued as per the provisions of the pondicherry excise act, 1970 cannot be treated differently from a licensee who is dealing with foreign liquor either in the state of karnataka or in the state of tamil nadu. ..... the apex court in khodays case : (1995)1scc574 held when state permits trade or business in potable liquor with or without limitation, the citizen has the right to carry on trade or business subject to the limitation, if any, and the state cannot make discrimination between citizens. ..... '(underline supplied)applications preferred by the petitioners before the assistant excise commissioner were however, returned to them stating that on the basis of amended rules the power for issuing transit permits to mahe is conferred on the excise commissioner and that the petitioners have to remit an amount of rs ..... in any view we find no reason to interfere with the power conferred on the excise commissioner, but we are sure, the state government would bestow serious attention to confer power to highly placed officer near mahe, so that, the inconvenience caused to the petitioners could be avoided ..... government of pondicherry in exercise of its powers conferred under rule 113(1) framed under the pondicherry excise act, 1970 have issued necessary licences for possession and sale of indian made foreign liquors/foreign liquors and beer in the town of mahe, which falls under the administration of government of pondicherry .....

M/S Geojit Bnp Paribas Financial Services Ltd Vs. Commissioner of Cent ...

Court : Kerala

..... the writ petition is maintainable when the amount is arbitrarily withheld without any justification under law as the refund claimed by the petitioner is not relatable to section 11b of the central excise act. ..... claim was rejected citing section 11b(1) of the central excise act, 1944 which is made applicable to service tax purposes by virtue of section 83 of the finance act, 1994. ..... argue that when service tax is paid mistakenly, section 11b of the central excise act has no application. ..... -:6:- therefore, such payment cannot be taken as a payment made relatable to section 11b of the central excise act.9. ..... -:5:- that even if the payment was made under a mistake, the refund can only be processed in terms of section 11b of the central excise act. ..... section 11b of the central excise act is quoted below for convenient reference: ..... interest, if any, paid on such duty to the assistant commissioner of central excise or deputy commissioner of central excise before the expiry of one year from the relevant date in such form and manner as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 12a as the applicant may furnish to establish that the amount of duty of excise and interest, if any, paid on such duty in relation to which ..... view was also taken by the karnataka high court in k.v.r. ..... learned counsel mr.jose jacob appearing for the petitioner, relying on the judgment of the division bench of the karnataka w.p. .....

Achamma Chacko and anr. Etc. Vs. Govt. of Kerala and ors. Etc.

Court : Kerala

Reported in : 2006CriLJ4391

..... in the judicial precedent cited by the learned counsel the honourable supreme court culled out the following categories of cases where the high court may in exercise of powers under article 226 of' the constitution or under section 482 of the code of criminal procedure may interfere in proceedings relating to cognizable offences to prevent abuse of the process of any court or otherwise to secure the ends of justice:1) where the ..... of section 2(c) of the act of 1978 is concerned, a contention was raised during the course of arguments without there being any pleadings on that (sic) once again, while considering the (sic) of respondents 6 and 7 as mentioned in (sic) petition only, the bench had observed (sic) the scheme evolved by respondents 6 (sic) would not come within the purview of section 2(c) of the act of ..... respondents arrayed in the petition aforesaid were (1) state of kerala, (2) director of state lotteries, kerala (3), (director of state lotteries, karnataka, (4) director general of police, kerala, (5) the registrar sub-registrar's office, ernakulam, (6) the president, lis educational and charitable ..... while so, on 10-5-2006 police team under the leadership of inspector general searched the office of the firm and registered a suo motu case against the firm only with the intention to harm the ..... objection by the petitioners and which we may not take into consideration at this stage however is that on another search it was found that one investor alone has invested rs. .....

Vinodkumar Vs. S.i. of Police,mananthavady

Court : Kerala

..... that, on a conjoined reading of deposition of pw1 and exts.p1 and p5 would show that, the police seized crl.a.no.1650 of 2003 :-8-: karnataka made arrack from the possession of the accused on 11/5/1998 from which pw.1 drawn the sample which safely reached the hands of the chemical analysts, ..... has succeeded in establishing that the accused were found in possession of karnataka made arrack on 11/5/1998 as alleged by the prosecution and whether the trial court is justified in its finding and convicting and sentencing the appellants for the offence under section 55(a) of the abkari act. ..... the contents of the gunny bags, the police party realised that the same are karnataka made arrack and altogether in 8 gunny bags there were 3811 plastic packets each having a capacity of 100 ml. ..... preserve the property without any room for ..... thus, a formal charge for the offence punishable under section 55(a) of the abkari act was framed against the accused and when the said charge read ..... 500 packets of karnataka made arrack each having ..... of karnataka arrack ..... karnataka arrack in 8 gunny bags in a jeep bearing registration no.kl.10 c-9610 through the public road situated at kampippalam and thus, according to the prosecution, the accused five in numbers have committed the offence punishable under section 55(a) of the abkari act ..... they are convicted for the offence under section 55(a) of the abkari act. ..... which the learned judge convicted all the 5 accused for the offence under section 55(a) of the abkari act.2. .....

Bisonfield a Estate Vs. Inspecting Assistant Commissioner (Special) an ...

Court : Kerala

Reported in : [1998]233ITR656(Ker)

..... whether the assessing authority has the right to adopt a different method for the valuation of coffee pooled other than the method that was being adopted by the assessee and accepted without challenge by the department during the past years ?c. ..... we respectfully follow the decision of this court referred to above and disagree with the view taken by the karnataka high court in graig jones (d. g. ..... reliance was placed by him on a decision of the karnataka high court in mrs. d. g. ..... whether the decision of the appellate tribunal is correct in view of the decision of the karnataka high court in d. g. ..... state of karnataka : [1984]148itr297(kar) . ..... state of karnataka : [1984]148itr297(kar) in support of his contention that the value as estimated by the assessee in the return as per the mercantile system of accounting should be taken as the basis for computing the income.6. ..... state of karnataka : [1984]148itr297(kar) , which decision has been followed by the appellate tribunal in aita no. ..... the revision cases are at the instance of the assessee under the kerala agricultural income-tax act. .....

Sree Rama Roller Flour Mills Vs. Assistant Commissioner (Assessment) a ...

Court : Kerala

Reported in : [2002]128STC236(Ker)

..... the only contention raised by the respondents in justification of exhibit p6 order is that the supreme court set aside the decision of the karnataka high court the assessee ought to have paid the amount and atleast when the stay obtained by assessee from this court was vacated, the amount should have been paid. ..... it is not disputed that penalty proceedings can be initiated only if assessee has committed an offence specified under section 45a of the act and it should be proved that he has filed incorrect and untrue return. ..... petitioner, even though disclosed the entire turnover, claimed exemption based on the decision of the karnataka high court in the returns for the years 1991-92 and 1992-93.2. ..... when no tax was collected from the customers in nearby states of karnataka and tamil nadu, to face competition, petitioner also claimed exemption. ..... , sreeram roller flour mills, kanjikode under section 45a of the kerala general sales tax act, 1963 for the offence detailed above. ..... tax was also not collected from the customers, like their counter-parts in karnataka and madras, so that there was uniformity of price. ..... petitioner claimed exemption in view of the karnataka high court decision. ..... even according to the sales tax authorities, petitioner filed true and correct return in view of the decision of the karnataka high court. ..... state of karnataka [1992] 84 stc 49 as well as the patna high court in dhanbad flour mills v. ..... the karnataka high court in new swastik flour mill v. .....

Holy Family English Medium L.P. School and Others Vs. Employees State ...

Court : Kerala

..... . in so far as the state government has already issued a notification extending the provisions of the employees insurance act to the appellants institutions, invoking the power and procedure under section 1(5) of the act and so long as the validity of the said notification issued by the state government has been upheld by another bench of this court, as per the decision reported in 2009 (3) klt 421 (cited supra) ..... that teacher would not come within the purview of employee under section 2(9) of the act, the employees insurance court in many cases held that definition of the term workman under section 2(s) of the id act or that of the employee under section 2(e) of the payment of gratuity act or that of the employee under section 2(i) of the minimum wages act would not be applicable, as there was a wider definition in so far as employees insurance act was concerned, thus holding that the proceedings pursued by ..... contended that the right given under said article is to establish and administer the institutions of their choice, which is not a green card to administer the institutions in any manner without any regard to the general laws applicable in the country; more so in connection with the field of health, social security and such other aspects ..... . state of karnataka and others (2002) 8 scc 481 as well, wherein the principles laid down have been reiterated to the effect that such right, though absolute in the relevant sphere, is subject to the general ..... . state of karnataka and others [(2002) .....

Ramanathan Vs. State of Kerala

Court : Kerala

Reported in : (1995)IIILLJ221Ker

..... any other refreshment house, a theatre or any other place of public amusement or entertainment and includes such other establishment as the government may, by notification in the gazette, declare to be a commercial establishment for the purposes of the act, but does not include a factory to which all or any of the provisions of the factories act, 1948 (central act 63 of 1948) apply'.it is clear that government have the power to declare an establishment as commercial establishment for the purposes of the ..... for failure of a chartered accountant to apply for registration of his office under the provisions of the karnataka shops and commercial establishments act, 1961 prosecution steps were initiated against him. ..... he cannot accept a position as auditor previously held by another chartered accountant without first communicating with that chartered accountant in writing. ..... 'commercial establishment' is defined in section 2(4) of the act which reads thus:-'commercial establishment ' means a commercial or industrial or trading or banking or insurance establishment, an establishment or administrative service in which the persons employed are mainly engaged in office work, hotel, restaurant, boarding or eating house, cafe or ..... he challenged the charge-sheet filed against him under section 482 of the code of criminal procedure. ..... section 2(1)(b) of the said act defines 'chartered accountant' as 'a person who is a member of the institute of chartered accountants of india'. .....

Koldy Petroleum (India) Ltd. Vs. State of Kerala and ors.

Court : Kerala

Reported in : (2010)27VST284(Ker)

..... it is also pointed out that in karnataka and andhra pradesh, it is being treated as manufacture. ..... similarly section 4(h) of the explosive act also gives a definition for the word 'manufacture' in the same lines. ..... moreover, the gas cylinder rules, 1981, which was formulated under the explosive act, 1994, which is an act to regulate the manufacture, possession, use, sale, etc. ..... in the first place, the said contention overlooks the indispensable requirement of 'manufacture' as defined in the clause as already noted that there must be raw material and an act of production and the product being commercially different. ..... the petitioner is a company incorporated under the companies act, 1956, for the purpose of establishing, operating lpg bottling plants and sale of lpg cylinders and other functions. ..... it is also stated that bottling of lpg was a regulated industrial activity and covered with the first schedule of the industries (development and regulation) act, 1951 and licence under the act was necessary till 1994. ..... without prejudice to the above submissions, it is submitted that the process of bottling lpg is not mere packing. ..... entry 91 of the first schedule to the kgst act and sro no. ..... the process of bottling lpg has not been deemed as packing of lpg under the kg st act. .....

Rani Joseph Vs. Registrar of Companies

Court : Kerala

Reported in : [2001]103CompCas928(Ker); 1995CriLJ3832

..... the only possible conclusion which we can legitimately arrive at is that the offences which are the subject-matter of the complaints for violation of the provisions of sections 159 and 220 of the act are continuing in nature and until and unless the legal requirements contained in the provisions mentioned above are complied with, the company and the personnel in charge of the company are ..... registrar of companies [1990] 69 comp cas 117, a learned single judge of the karnataka high court considered the question in detail and came to the conclusion that failure to submit balance-sheet and profit and loss account within the prescribed time as provided under section 220 of the act is not a continuing offence and the complaint should have been filed within the time prescribed by the code of ..... registrar of companies [1986] 59 comp cas 261 dealt with the provisions of section 220 read with section 162 of the companies act and held that the offence for violating the provisions of section 220 of the act can be treated as a continuing offence and so the provisions of section 468 of the code have no application and on that basis refused to quash a complaint ..... registrar of companies [1984] 56 comp cas 222 (cal), a similar question regarding violation of the provisions under section 159 of the act came up for consideration and a division bench of the calcutta high court held that the offence is complete as the default in submission of the return is made and so the offence cannot be said to be .....