Judgment Search Results Home > Cases Phrase: provisional collection of taxes act 1931 Court: kerala Page 1 of about 9 results (0.054 seconds)

CochIn Potteries (P) Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Reported in : AIR1964Ker18

..... having regard to the provisions of the finance bill, 10 of 1961, read with the provisions of the provisional collection of taxes act, 1931, the provisions of the finance act, 14 of 1961, and the relevant provisions of the central excises and salt act, 1944, if under the relevant items the articles of the petitioners are liable for excise duty, then the petitioner can have no answer to the demand made under ext. p 1. ..... in the bill, there was a declaration under the provisional collection of taxes act, 1931 to the following effect :'it is hereby declared that it is expedient in the public interest that the provisions of clauses 11, 12, 13 and 15 of this bill shall have the imme-diate effect under the provisional collection of taxes act, 1931. ..... under section 4(2) of the provisional collection of taxes act, 1931, i have already shown that a declared provision ceases to have the force of law under the provisions of the said act when it comes into operation as an enactment with or without amendment. ..... before 1 consider the stand taken by the parties in these proceedings it is desirable to advert to some of the provisions ot the provisional collection of taxes act, 16 of 1931. ..... i will have occasion to refer to this aspect when i deal later with some of the provisions of the provisional collection of taxes act 1931.6. ..... the provisional collection of taxes act will certainly assist the revenue for sustaining the demand under ext. .....

Kerala Textile and Garments Dealers Welfare Association, represented b ...

Court : Kerala

..... the provision was constitutionally valid, there could not have been a collection of tax as per the provisions of the finance bill 2014 since, section 5 of the kerala provisional collection of taxes act would be attracted to the facts of the instant writ petitions. ..... the kerala finance bill of 2014 and, by virtue of a notification under the kerala provisional collection of taxes act, came into force with effect from 01.04.2014. ..... therefore, have to refund such taxes collected from dealers in accordance with the provisions of the kerala provisional collection of revenues act, 1985 ..... challenge in the writ petitions against the assessments made under section 6a of the kvat act for the period between 01.04.2014, when the provisions were introduced through the kerala finance bill, 2014, and implemented through a declaration under section 3 of the kerala provisional collection of revenues act, 1985, and 23.07.2014 when the declared provisions came into force as an enactment the kerala finance act, 2014 - in an amended form. ..... sections 4 and 5 of the kerala provisional collection of revenues act, 1985, which would apply in such ..... . (ii) inasmuch as the levy of turnover tax under section 6a of the kvat act was contemplated only in respect of those textile articles as are specified in entries 17a, 46a and 51 of the i schedule to the kvat act, the tax, if any collected under the said provision in respect of other textile articles during the period between 01.04.2014 and 23.07.2014, .....

Faizal C.M. Vs. State of Kerala

Court : Kerala

Reported in : 2008(3)KLJ774

..... once a declaration is issued under section 4 of the kerala provisional collection of revenues tax act, 1985 the declared provisions of the finance bill will be effective from the first day ..... the finance bill declaration was also issued by the government under section 4 of provisional collection of revenue act 1985. ..... counsel further pointed out that after passing of the finance act 1998, the assessing officer did not make any provisional or regular assessment or demanded tax for the first four months of the finance year 1998-99 from ..... 3 a provides for collection of interest in all situations leading to short payment of tax along with the return.10 ..... the petitioners, interest payable under section 23(3) of the kgst act is compensatory in nature and since the tax was paid on the same goods by the purchaser by virtue of the provisions of the finance bill and since adjustment of tax against other demand was permitted to them only after the remittance of tax by the petitioners, there was in fact no delay in payment of tax and so much so interest cannot be demanded.7. ..... 3a which was introduced to section 23 of the act with effect from 01.04.1998 is extracted hereunder for easy reference.section 23(3a) where any dealer has failed to include any turnover of his business in any return filed or where any turnover has escaped assessment, interest under sub-section (3) shall accrue on the tax due on such turnover with effect from such date on which the tax would have fallen due for payment had .....

New Traders Vs. State of Kerala

Court : Kerala

Reported in : [2001]123STC82(Ker)

..... the contention urged by them is that a declaration was published under section 3 of the kerala provisional collection of revenues act, 1985 by virtue of which, the provision in the finance bill, 1998 by which, the purchase tax at the last point of sale with regard to the coffee was levied. ..... who are the first point purchasers of coffee raised the issue contending that the finance bill, though a bill, of course has the force of law in view of the declaration issued under the kerala provisional collection of revenues act, 1985, and consequently no tax can be levied from them by virtue of the finance act, 1998. ..... the kerala provisional collection of revenues act, 1985, (act 10 of 1985), is an act to provide for the immediate effect for a limited period of provisions in bills for giving effect to budget ..... to us, the petitioners cannot claim any benefit under the kerala provisional collection of revenues act, 1985. ..... declaration was made under the kerala provisional collection of revenues act, 1985. ..... , according to them, during the time when the declaration was in force, they could not collect tax when the first purchase was made in the state. ..... according to them, since they have not collected tax in respect of the purchase during the period between april 1, 1998 to july 29, 1998, it is unjust on the part of the state to demand tax from the petitioners in respect of the period in ..... is true that when a declaration was made under the act, tax used to be collected in the last point of purchase. .....

Suma Devi Vs. State of Kerala

Court : Kerala

Reported in : 2005(2)KLT870; [2005]142STC170(Ker)

..... 21.7.2001) which contained a declaration under the kerala provisional collection of revenue act, 1985 to the effect that all the provisions of the bill shall have immediate effect from the date of introduction of the bill in the legislative assembly, learned single judge is right in holding that every tax payer is presumed to know that the tax proposals will have effect from the date they are introduced in the legislative assembly in view of the declaration under act 10 of 1985. ..... an amendment was brought to section 7(1)(b) explanation of the kerala general sales tax act stating that for the purpose of the clause primary crusher shall also be reckoned for computation of the quantum of compounded tax and the rate of compounded tax applicable to primary crusher shall be 50% of the rates mentioned in items (i), (ii) and (iii) ..... 60,000/- state government later introduced supplementary finance act during november 2001 amending the provisions of section 7(1)(b) of the kerala general sales tax act, which reads as follows:in section7, sub-section (1)(a) xx xx xx(b) xx xx xx(c) in clause (b), --(i) in item (i) for the letters and figures 'rs ..... 70 of the first schedule to the kerala general sales tax act for which tax is leviable at the point of first sale in the state by a ..... constitutional validity of the amendments effected to section 7(1)(b) of the kerala general sales tax act, 1963 by sections 1 and 6(c) of the kerala finance act, 2001 (act 7 of 2001) is under challenge in these cases. .....

Asoka Oil Mills and ors. Vs. Sales Tax Officer and ors.

Court : Kerala

Reported in : [1985]58STC282(Ker)

..... or was based on too high a turnover or was made at too high a rate, it may enhance, or reduce, as the case may be, such provisional assessment: * * *(4) the assessment, levy and collection of tax under this section shall be subject to such adjustment as may be prescribed on the completion of final assessment in the manner prescribed.section 23(1) provides that the tax assessed shall be paid in such manner and in such instalments, if any, and within such time, as may be specified in the notice of demand. ..... final assessment under rule 14 and final adjustment under rule 15, the rules for making provisional assessments are nothing more than provisions for making the assessment for the year and the levying and the collection of tax in instalments.these sections read with section 3(1)(a) confer upon government ample powers for making the rules to enable provisional assessments subject to final assessment and for determining the turnover for the purpose of the ..... the scheme of section 18 of the act, read with rules 12 to 15, was to provisionally collect the tax in advance for the whole year. ..... the court held that in the absence of a specific provision in the act itself authorising the making of rules for provisional or advance assessment and collection of the tax so assessed, the provisions of the turnover and assessment rules relating to such assessment and collection were inconsistent with section 3(1), or ultra vires the act. .....

M/S. N.P. Thomas Vs. Represented Kerala and Another

Court : Kerala

..... in the wp(c) that for some purchases he has paid 10% tax and for certain other purchases he has paid 15%, we do not know what is the justification for the violation of the provisions of the finance bill, 2004, which was in force through notification issued under the kerala provisional collection of revenues act, 1985. ..... dealers who would have complied with the proposals contained in the finance bill, based on notification issued under the kerala provisional collection of revenues act, 1985, the government introduced section 17b to the act through finance act, 2005, which is as follows:- "17b. ..... retrospectivity as such for the above provision which was introduced only to provide levy and collection of tax during the period finance bill, 2004 was operational, but not ultimately given effect while passing the finance act. 5. ..... here again what we feel is pending representations if full rate of tax was collected on first sales, then purchasers from such dealers are not covered ..... from 01/04/2004 onwards first sellers of cement in kerala were liable to collect and remit tax at 10% and last sellers at the rate of 5% on their sales ..... along with finance bill 2004, all dealers were bound to collect and remit tax based on the proposals contained in the finance bill. ..... against the judgment of the learned single judge declining to interfere with appellant's challenge against the constitutional validity of section 17b of the kerala general sales tax act, 1963 (hereinafter called as the act for short). 2. .....

Sree Narayana Dharma Samajam, Ayyappankavu, Kochi, Rep. by Its Secreta ...

Court : Kerala

..... the said circular was issued to ensure fool-proof realisation of luxury tax, on coming across lack of adequate system and procedure for proper assessment and collection, by way of internal control system, which in turn was sought to be strengthened, apart from alerting the assessing authorities to ensure that the provisional returns are filed along with tax due on or before 10th of every month and completion of assessments ..... thereafter, that the first respondent issued exts.p8 to p10 notices proposing penalty under section 17a of the kerala tax on luxuries act, which were replied by submitting ext.p11 objection dated 04.04.2009 for the year 2005-06 and similar objection ..... is also asserted that the petitioner was under the bonafide impression that the petitioner was entitled to have exemption by virtue of the 'proviso' to section 4 of the act, as the auditorium is mainly intended for the temple rituals such as 'annadanam' and was located in the premises of the worship, though there was a road in ..... narayana auditorium is not entitled to get exemption envisaged under section 4 of the kerala tax on luxuries act,1976 and thereby the contentions raised in the reply for getting exemption filed by you ..... finds that the question of penalty requires to be re-considered by the first respondent in the light of the above observations, as to whether any conscious act was there on the part of the petitioner to defraud the revenue, so as to attract penalty under section 17a and if so, what should be .....

South India Corporation (Private) Ltd. Vs. Secretary, Board of Revenue ...

Court : Kerala

Reported in : AIR1962Ker72; [1961]12STC344(Ker)

..... area being favoured, which is violative of article 14; (3) the powers of the state's executive are circumscribed by article 162, with the result that the state's taxing authorities cannot collect the tax on works contract, inasmuch as such tax is not included, in list ii nor in list' iii of the seventh schedule; (4) notwithstanding the acts having been enacted on january, 17, 1950, the rules, under which the liability can be quantified, been framed after january 26, 1950, with the result ..... tax act, xi of 1125, hereafter referred to as the act, and of the rules under it as authorise levy and collection of the sales tax on transfer of goods in works contracts. ..... leaving for the present the argument concerning inequality duo to the different rule about the sales tax on works contract in the malabar area, we would take the argument that notwithstanding continuance of the act under article 372, the taxing authorities in this state cannot collect the tax, because the state's executive powers are circumscribed by article 162 which limits the exercise to subjects covered by the items in list ii of the seventh schedule. ..... has held that the word 'levy' in the article means something other than the imposition of the tax by the legislature and in the context only collection of tax under the authority of law. ..... the fact of their being provisional does not convert the realisation into one for a different liability. .....

Lakshmi, Kozhikode Vs. the District Registrar (General), Kozhikode and ...

Court : Kerala

..... under the kerala provisional collection of revenues act, 1985, whereby it was stipulated that it was expedient in public interest, that all the provisions of the bill shall have the effect from 1.4.2006 under the kerala provisional collection of revenues act, 1985. ..... reference is also made to the kerala provisional collection of revenues act, 1985, stating that a declaration has been given in the statute, whereby the act has to be reckoned as having coming into existence with effect from 1.4.2010, though the assent of the ..... 2010 (when the finance bill of 2010 was in existence), the petitioner is entitled to have the benefit of wider meaning of the term family as given under schedule 42 of the kerala stamp act, particularly, when the grand-son is none other than the son of her deceased son and there is nothing in the bill to exclude the benefit to such a member of the family. 7. ..... the stand of the respondents/department was that the bill 355/2006 got elapsed and hence the amended provision to schedule 42(i) of the kerala stamp act providing a lesser stamp duty of rs.1,000/- for partition did not actually come into existence and that the provision stood as before, which made ..... in favour of her grand-son is liable to be treated only as a conveyance coming within the purview of sub-clause (ii) of schedule 51(a) of the kerala stamp act and as such, the petitioner is liable to satisfy the duty prescribed at the higher rate of rs.5/- for every rs.100/- as demanded by the respondents. .....