Judgment Search Results Home > Cases Phrase: state bank of india subsidiary banks laws amendment act 2007 section 24 amendment of section 50 Court: kerala Page 4 of about 193 results (0.259 seconds)

Fantacy Sales Corporation Vs. Sales Tax Inspector and ors.

Court : Kerala

Reported in : [2007]8STT33; (2007)7VST323(Ker)

..... towards tax. to avoid evasion of tax, enactment of such provisions is constitutionally permissible, in view of the decision of the apex court in state of west bengal v. e.i.t.a. india limited : [2003]2scr668 . the decision in rajasthan chemists association : 2006(202)elt217(sc) does not stand in the way of collection ..... defined under the sales act.17. the learned special government pleader on the other hand, relied on the decision of the apex court in state of west bengal v. e.i.t.a. india limited : [2003]2scr668 . in the said decision, the apex court upheld the validity of certain provisions of the west bengal sales ..... , yogesh trading co. v. intelligence officer of sales tax : air1970ker218 , govind saran ganga saran v. commissioner of sales tax : [1985]155itr144(sc) , state of bihar v. harihar prasad debuka : [1989]1scr796 , goodyear india ltd. v. state of haryana : [1991]188itr402(sc) , p.d. sudhi v. intelligence officer [1992] 85 stc 337 (ker), puri muncipal council v. indian tobacco co. .....

Collector of Customs Vs. State of Kerala

Court : Kerala

Reported in : 1993LC383(Kerala); 1993(66)ELT351(Ker)

..... than a registered dealer from collecting any amount by way of tax under the act but the central government, the government of kerala or the government of any other state in india or any local authorities shall in respect of any sale effected by them be entitled to collect by way of tax the amount which a registered dealer effecting such ..... related to union property.14. this decision of the constitution bench though rendered in advisory jurisdiction was not noted by the two member bench which decided the case state of punjab v. union of india (1990) 79 stc 437. at any rate, there is no mention therein to the sea customs act case and the dictum therein.15. the question is ..... article 285(1) of the constitution. the petitioner is firmly supported in this plea by the decision of a two member bench of the supreme court in state of punjab v. union of india (1990) 79 stc 437. that decision is one rendered without any discussion, and therefore the facts leading to the appeal have to be culled from the .....

Steel Industrials Kerala Ltd. Vs. Assistant Commissioner

Court : Kerala

Reported in : 2005(4)KLT81

..... and ors. v. shree baidyanath ayurved bhawan (p) ltd. and ors., 2005 (1) klt (sc)(sn) 79 : air 2005 scw 515, godfrey phillips india ltd. and anr. v. state of u.p. and ors., (2005) 139 stc 537).13. by the 42nd amendment to the constitution in 1976, administration of justice became a concurrent subject, having ..... of a 'fee' notwithstanding the circumstance that the identity of the amount so raised is not always kept distinguished but is merged in the general revenues of the state and notwithstanding the fact that such special services, for which the amount is raised, are, as they very often do, incidentally or indirectly benefit the general public also ..... unauthorized imposition.h. the imposition is confiscatory in nature since there is no power of even refund of additional court-fee or for payment of costs and the state gets automatically enriched by even a per se erroneous and illegal order by a government servant exercising statutory authority under the act. even if the appellate authority .....

Veega Holidays and Parks (P) Ltd. Vs. Kunnathunad Grama Panchayat

Court : Kerala

Reported in : AIR2004Ker168; 2003(3)KLT442

..... the provision being categoric, we are unable to read it in the manner as suggested by mr. sukumaran. 35. in view of the above conclusion, learned counsel for the appellant states that it is not necessary to consider the other submissions as made by him. 36. in view of the above, it is held that:- 1. the provision of a taxing ..... '. the words and intention are clear. nothing but 'exhibition' was sought to be taxed. 34. it is undoubtedly true that section 7 permits the panchayat as well as the state government to grant exemption. the obvious purpose behind the provision is that a particular person may be able to show that the levy is unjust and unreasonable. he may put ..... tax act, 1961 (act 20 of 1961) was promulgated to 'unify and amend the law relating to the imposition and collection of taxes on amusements and other entertainments in the state of kerala'. the act was substantially amended in 1975. for the purposes of the present case, the provisions of the act as amended by act, no. 9 of 1975 .....

Ambattu Gopalakrishnan and ors. Vs. Assistant Registrar, Co-operative ...

Court : Kerala

Reported in : AIR1998Ker63

..... special gradeinspector, malampuzha unit, palghat. this itselfis misleading. according to me, the specialgrade inspector cannot decide the dispute ofelection under section 69 for the reasons stated inthe earlier paragraphs. therefore, the impugnedorder passed by the present arbitrator is withoutjurisdiction and is liable to be set aside. 8. i also note that as ..... act. it was also decided that since it is an appealable order, this court should not interfere under articles 226 or 227 of the constitution of india.3. the arbitration dispute was filed as provided under section 69 of the act. it provides that notwithstanding anything contained in any law for the ..... bigger cooperatives the number of arbitration cases have increased considerably and many arbitration cases in respect of the loan issued by the district co-operative banks etc. are filed before the additional registrar of co-operative societies/registrar of co-operative societies, based on the instrutions contained in the said circular .....

Antony K.P. Vs. Chellanam Grama Panchayath and ors.

Court : Kerala

Reported in : 2009(2)KLJ655

..... is expedient to replace the present enactments relating to panchayats and district councils by a comprehensive enactment to establish a three-tier panchayat raj system in the state in line with the constitution (seventy-third amendment) act, 1992, for securing a greater measure of participation of the people in planned development and in ..... by that order? i think not.24. the present kerala panchayat raj act, 1994 is enacted under the mandate of part ix of the constitution of india inserted by the constitution (seventy third amendment) act, 1992. article 243g therein lays down the powers, authority and responsibilities of panchayats thus:243g. powers, ..... for economic development and social justice].(3) village panchayat shall also have powers to enhance employment facilities and to undertake developmental activities and to start manpower banks, under the leadership of the village panchayats.25. as an institution of self-government, subject, of course, to the restrictions imposed by the act .....

Commissioner of Income Tax Vs. Catholic Syrian Bank Ltd. and ors.

Court : Kerala

Reported in : (2003)183CTR(Ker)1; [2004]265ITR177(Ker)

..... -section (1), the deposit required under sub-section (2) of section 11 to be made with the rbi by a banking company incorporated outside india and any balances maintained in india by a banking company in current account with the rbi or the state bank of india or with any other bank which may be notified in this behalf by the central government, including in the case of a scheduled ..... -section (1), the deposit required under sub-section (2) of section 11 to be made with the rbi by a banking company incorporated outside india and any balances maintained in india by a banking company in current account with the rbi or the state bank of india or with any other bank which may be notified in this behalf by the central government, including in the case of a scheduled .....

Jose Vs. Assistant Commissioner (Assessment)

Court : Kerala

Reported in : 2010(1)KLT816

..... him, levy of tax by virtue of the amendment brought out is 'confiscatory' and 'oppressive' and therefore violative of article l9(1)(g) of the constitution of india. he has also challenged the amendment especially, the retrospectivity given, as imposing unreasonable restriction on carrying on his trade or business and also on the ground that it ..... cannot be subjected to different disciplines and is the classification without any intelligible differentia and discriminatory?7. before we consider the arguments advanced on both sides, we may state the brief facts relevant for the disposal of these cases.8. kerala finance act, 2006 was passed on 24.10.2006. among other things, the act ..... state legislature.17. nor can the choice of april 1, 1973 as the date of imposition of the building tax be assailed as discriminatory with reference to article 14 of the constitution. it will be enough for us to refer in this connection to the following passage from this court's decision in union of india v .....

Jose V. Jacob Vs. Thalayolaparambu Grama Panchayath and Others

Court : Kerala

..... the secretary was also arrayed as the 5th respondent in its personal capacity. the deputy director of panchayat was arrayed as 2nd respondent, the communist party of india was arrayed as 3rd respondent and the contractor was arrayed as the 4th respondent. the 6th respondent is the president of the panchayat and the 7th respondent ..... which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used. if the choice is between two interpretations , stated viscount simon, l. c. the narrower of which would fail to achieve the manifest purpose of the legislation we should avoid a construction which would reduce the ..... functions of certain authorities for making enquiries into any action relatable to matters specified in list ii or list iii of the seventh schedule to the constitution of india. sec.2 of the act 1999 contains definition clause. the definition of 'public servant' given under sec.2(o) contains a vide definition including a person .....

Commissioner of Income-tax Vs. Appollo Tyres Ltd.

Court : Kerala

Reported in : [1999]237ITR706(Ker)

..... that the initial capital of the trust will be five crores of rupees to be contributed by the reserve bank of india, life insurance corporation of india, state bank of india and its subsidiaries and such other institutions, viz., scheduled banks and other financial institutions as may be notified by the central government. only the institution specified in section 4 ..... any income received by such individual in the previous year in respect of units acquired from the trust remitted in an n.r.i, account with any bank in india, is not liable to be included in the total income of the individual. sub-section (2) of section 32, inter alia, provides that notwithstanding ..... rights. no such rights are available to the unit-holder, such rights having been perhaps reserved for the initial contributions, such as the reserve bank of india, life insurance corporation of india etc. the explanation to section 73 of the income-tax act, 1961, arises only when there is transaction in the purchase and sale of .....