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Commissioner of Income-tax Vs. Chemmeens

Court : Kerala

Reported in : [1994]207ITR909(Ker)

..... the appellate tribunal, notwithstanding such discrepancies in the statements furnished to the bank and to the department by the same assessee for the assessment years 1975-76, 1977-78, 1979-80 and 1980-81, the department had acted and conducted itself in accord with the plea of the assessee and having done so, the revenue should have adopted the same procedure for all the assessment years and should not single out ..... appeals) on facts, that the stock furnished by the assessee to the bank is inflated and unreal and cannot form the basis for the addition and that was so having regard to the conduct and act of the revenue for the earlier and later years when such 'reality' of the situation was given effect to, about which the tribunal made reference and sustained the conclusion of the commissioner of income-tax ..... state of tamil nadu, : (1974)illj172sc ; ajay ..... appellate tribunal, in paragraph 5 of its order dated april 19, 1985, held that the assessee is entitled to weighted deduction under section 35b of the act as held by the commissioner of income-tax (appeals) in accord with the decision of the special bench of the tribunal in the case of j ..... the income-tax appellate tribunal to restore the appeal to file for the limited purpose of considering as to whether and to what extent the assessee will be entitled to weighted deduction under section 35b of the act in the light of the circular issued by the central board of direct taxes dated december 28, 1981. ..... jalgaon municipal council, : .....

Commissioner of Income Tax Vs. Chemmeens (Regd.).

Court : Kerala

Reported in : (1992)106CTR(Ker)1

..... cit(a) on facts, that the stock furnished by the assessee to the bank is inflated and unreal and cannot form the basis for the addition and that was so having regard to the conduct and act of the conduct and act of the revenue for the earlier and later years when such reality of the situation was given effect to, about which he tribunal made reference and sustained the conclusion of the cit(a). ..... state of tamil nadu : (1974)illj172sc ; ajay hasia vs ..... we do not know whether the tribunal had in mind the view that the revenue should act 'fairly' (and not arbitrarily) and so should adopt the same procedure for all the assessment years and not to single out certain assessment years ..... jalgaon municipal council : air1991sc1153 ..... 1975-76, 1977-78, 1979-80 and 1980-81, the department had acted and conducted itself in accord with the plea of the assessee and having done so the revenue should have adopted the same procedure for all the assessment years and should not single ..... matter has got far reaching consequences, since the duty to act 'fairly' is an inbuilt safeguard enshrined in art. ..... but, such act or conduct adopted for a different year cannot in any way deter or preclude the department from taking a different stand for another year ..... 35b of the it act in respect of the premium paid to export credit guarantee ..... 35b of the act in the light of the circular issued by the cbdt ..... 35b of the act as held by the cit(a) in accord with the decision of the special bench of the 'tribunal in the case of .....

Vadakke Rayarangoth Gangadharan Vs. Varun Kumar

Court : Kerala

..... these dealers are from pollachi in tamil nadu and the address of varun agencies is shown as building ..... ext.b26 is the registration obtained by m/s.varun agencies under the central sales tax act for the period from 21/6/2001 and the godown indicated in this certificate of registration is building no.30/129a, 129d and ..... ext.b21 is the registration under the kerala value added tax act issued in favour of m/s.varun agencies and there, the address shown is 30/129c, near mini civil station, vatakara and this registration was granted ..... made reference to exts.b17 to b19 to show that though the building in question was being used as godown, authorities declined to include the same in the certificate of registration for want of valid rent deed and municipal licence. ..... of 2012 ================= dated this the 20th day of march, 2015 order antony dominic, j.petitioner is the landlord of building bearing no.30/57 of vatakara municipality. ..... by ext.a1 dated 1/7/2008, the building in question was leased out to the respondent/ ..... apart, ext.b17 application was made exactly one year after the building was entrusted to the tenant on 1/7/2008. ..... to the tenant, building no.30/57 is a godown and going by their own contention, the place of business as defined in the kerala value added tax act does not require registration of godown under the act. ..... this document, it is stated that the union has been doing loading and unloading work at the godown of varun agencies situated in building no.30/57 during 2008-09. .....

Bechu and Company Vs. Asst. Commissioner (Assessment)

Court : Kerala

Reported in : 2003(2)KLT1009

..... :sub: tamil nadu general sales tax act, 1959 - tngst (seventh amendment) act - tax on trade mark holder - certain guidelines issued - regarding.the tamil nadu act no ..... . therefore, so far as the assam act is concerned, unlike the tamil nadu general sales tax act, 1959, it identified the medicinal preparations containing more than 12 per cent alcohol as a separate class vis-a-vis such preparations either not containing alcohol or ..... a circular issued by the government of tamil nadu clarifying the scope of a similar provision contained in the tamil nadu sales tax act which would support the interpretation placed by him on the meaning of the word 'holder' used in sub-sections (2), (2a) and (2b) of section 5 of the act. ..... 2002 introduced a new section 3.j in the tamil nadu general sates tax act, 1959 providing to levy tax on ..... in a series of sales and that too in respect of certain goods at the point of first sale in the state by a dealer who is liable to tax under section 5(1) read with first or the second schedule to the act and that by the deeming provisions contained in sub-section (2) the sale of manufactured goods effected by the persons to whom the said sub-section applied are treated as the persons who effect the first ..... asavas which were medicinal preparations were classified under the tamil nadu general sales tax act, 1959 separately under item no ..... circular issued by the tamil nadu sales tax authority.38 ..... tamil ..... . state of tamil nadu 1989 (73) stc ..... of tamil nadu (1989 .....

Jose Kuttiyani and ors. Vs. the Registrar of Co-operative Societies, K ...

Court : Kerala

Reported in : AIR1982Ker12

..... .'in a case that arose under a similar provision in the tamil nadu co-operative societies act a single judge of the madras high court has in k ..... section 68 empowers the registrar to surcharge any person who is or was entrusted with the organisation or management of the society or who is an officer or employee of the society who has made any payment contrary to the act; rules and bye-laws or caused any deficiency in the assets of the society by breach of trust or wilful negligence or misappropriated or fraudulently retained any money or other property belonging to the society.7. ..... even if it is passed in good faith and with the best of intention to further the purpose of the legislation which confers the powers, since the authority has to act in accordance with and within the limits of that legislation, its order can also be challenged if it is beyond those limits or is passed on grounds extraneous to the legislation or if there are no grounds at all for passing it or if the grounds are ..... according to him he was satisfied from the allegations and the reply that the petitioners have committed persistent default and were negligent in implementing the provisions of the act, rules and bye-laws and their action is prejudicial to the interests of the bank and therefore he was satisfied that a case is made out for supersession. .....

Ratheesh Kumar Vs. Jithendra Kumar

Court : Kerala

Reported in : 2005(2)KLT669

..... in that case also, the supreme court held that though the power of revision under section 25 of the tamil nadu buildings (lease and rent control) act, 1960, was wider than section 115 of the code of civil procedure, the high court could not exercise that ..... whether a power-of-attorney holder can depose in the place of the principal and instead of the principal for the acts done by the principal and not by the power-of-attorney holder came up for consideration before the supreme court in janki ..... the rent control petitions were filed stating that the 10 rooms having municipal numbers amcw.19/496 to 503 and 485 and 517 belonged to the landlord as per partition deed no. ..... the learned counsel for the revision petitioners, as per section 11(16) of the kerala buildings (lease and rent control) act, there should be a previous written consent of the landlord to enable the landlord as an agent to apply for eviction ..... (2002), 2 bombay cr 754, to the contrary and holding that to 'act' as per order 3 rule 2 cpc would include 'depose' was found to ..... the power-of-attorney holder has rendered some 'acts' in pursuance of power-of-attorney, he may depose for the principal in respect of such acts, but he cannot depose for the principal for the acts done by the principal and not by him ..... on the other hand, section 60 of the indian evidence act specifically states that oral evidence must be direct in all cases, that is to say - if it refers to a fact which could be seen, it must be the evidence of a witness .....

K.M. Mohammed Shafi and Others Vs. Union of India represented by its S ...

Court : Kerala

..... under section 37 of the tamil nadu central sales-tax act, power is given to the deputy commissioner of commercial taxes to file a revision to the high court against the order ..... (d) in the counter affidavit respondents have brought an order dated 6.3.2009 issued by the government of india, ministry of finance (annexure r1([b]) which is to the following effect: f.no.16/85/2008-ad-edgovernment of india ministry of finance,department of revenuenew delhi, the 6th march, 2009order the officers of the rank of assistant director and above in the directorate of enforcement, ministry of finance, department of revenue, ..... relation to an offender, shall commence,-- (a) on the date of the offence; or b) where the commission of the offence was not known to the person aggrieved by the offence or to any police officer, the first day on which such offence comes to the knowledge of such person or to any police officer, whichever is earlier;" in paragraph 17, the apex court held that registrar of companies was an aggrieved person. ..... investigation under 1999 act, assistant director, the 4th respondent, made an application before the additional civil judge (junior division) and judicial first class magistrate court, puthur for a direction to the police to handover the ..... as emerged from the pleadings of the parties are: on 1.6.2007 petitioners 1 and 2 who are travelling in a bus from bangalore to mangalore were arrested by upilangadi police station, mangalore and an amount of rs.39,22,679.50 was seized. .....

Thripoonithura Municipality Vs. Ansal Buildwell Ltd. and anr.

Court : Kerala

Reported in : 2008(3)KLJ355

..... of and in reference to the computation of time, as for example, from a state date, that stated date is prima facie excluded from computation.the learned division bench has also observed that section 9 of the general clauses act which provides that it shall be sufficient for the purpose of excluding first in a series of days or any other period of time to use the word 'from' and for the purpose of including the last in a series ..... pointed out that the position which obtained prior to the constitution of appellate tribunal was that many of the appeals under the act were heard by the government and orders of the government were accepted by the municipality which had no right to challenge those appellate orders.4. ..... counsel, the above section read with rule 21 of the tribunal's rules makes it clear that as far as the municipality is concerned its order gets merged with the order of the tribunal and attains finality. ..... not disputed that the petitioner sought for fresh building permit from the municipality for making one more floors above the four floors permitted under ..... 61 and 69 and argued that if the intention of the rule making authority was to include the ground floor it could have been specifically mentioned as is provided in building rules prevailing in states like karnataka and tamil nadu. ..... by submitting that a high court notice to the effect that a particular judge will be sitting in division bench from 1 -4-2008 is not to be understood as meaning that there will not be d.b. ..... 2008 .....

P. Sundari Bai, Etc. Etc. Vs. State of Kerala and anr.

Court : Kerala

Reported in : AIR1979Ker68

..... value' and contended that the minor differences in the details of the procedure prescribed in the three different enactments, namely, the kerala municipal corporations act, the kerala municipalities act and the kerala pan-chayats act for determination of the annual value of the buildings are not at all sufficient to sustain the plea of discrimination. ..... of any land or building is attributable partly to the use of such land or building or any portion thereof for the display of any advertisement or advertisements and tax is levied under this act in respect of such advertisement or advertisements, the annual value of such land or building for the purpose of assessing the property tax thereon shall be ascertained as if such land, building or ..... except in cases where the assessing authority considers the annual value fixed by the concerned local authority to be too low, the procedure for so called 'assessment' prescribed under the act involves nothing more than a mechanic cal adoption by the assessing authority of the fixation of the 'annual value' made by some extraneous authority and the making of an arithmetical calculation ..... seriously pressed on behalf of the petitioners was that the owners of buildings situated within the jurisdiction of different types of local authorities, namely, panchayats, municipal councils and city corporations are subjected to dissimilar and discriminatory treatment in regard to the vital matter of procedure for fixation of the 'annual value' which ..... tamil nadu .....

Mrs. Elizabeth Samuel Aaron Vs. State of Kerala and ors.

Court : Kerala

Reported in : AIR1983Ker225

..... not however affect the policy of the said laws) as may be specified in the notification;(ii) all or any of the agreements, settlements, or awards made under any of the laws specified in the schedule to this act, which may be applicable to the undertaking immediately before it was acquired or taken over by the government or before any loan, guarantee, or other financial assistance was provided to it by or with the approval of the government of or being ..... -- (a) in relation to any relief undertaking and in respect of the period for which the relief undertaking continues as such under sub-section (2) of section 3-- (i) all the provisions of the laws specified in the schedule to this act, which involve any financial commitment or expenditure shall not apply (and such relief undertaking shall be exempt therefrom), or all or any of such provisions shall, if so directed by the government, be applied with such modifications (which do ..... upheld the validity of rule 8-c of the tamil nadu minor minerals concession rules with reference to the declaration contained in section 2 of act 67 of 1957 that 'parliament's policy is clearly discernible from the provisions of the act. ..... was considered by the supreme court in the decision reported in air 1982 sc 697 with reference to the provisions of entry 54 list i of the seventh schedule, the provisions of mines and minerals (regulation and development) act, and the madhya pradesh municipal enactment relating to property tax. .....