Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 section 9 omission of section 4 Court: kerala Page 14 of about 3,501 results (2.598 seconds)

New Woodlands Hotel Vs. Commissioner of Income-tax and ors.

Court : Kerala

Reported in : [1991]188ITR137(Ker)

..... judgment in new woodlands v. cit : [1982]138itr795(ker) . the learned judge took the view that the allahabad decision did not have force and effect after the taxation laws (continuation and validation of recovery proceedings) act, 1964. an assessment order may merge in the appellate orders but not the notice of demand. even when the assessment order disappears as a result of appellate ..... in purshottam dayal varshney v. cit : [1974]94itr187(all) .'20. we are clearly of the view that the amendment act does not have theeffect as indicated by the learned judge. the amendment refers to a specificsituation and operation only in a limited field. the validation act only dispenses with a fresh notice of demand in cases where the amount of tax hadbeen reduced by .....

Simon T.A. Vs. the Tahsildar and anr.

Court : Kerala

Reported in : AIR2008Ker245; 2008(3)KLJ209; 2008(3)KLT826

..... , in abnormal or non-traditional inclusion or exclusion may prove burdensome to an assessee so as to bring forth a challenge under articles 14 and 19 of the constitution.26. taxation laws are generally challenged under part iii of the constitution, invoking article 14 as offending the rule of equality before ..... deemed to have come into force on the 1st day of april, 1973. several amendments have been introduced in the act, by act 6 of 1981, act 1 of 1991, act 3 of 1992, act 13 of 1993, act 23 of 1996 and act 23 of 1999. the act defines the meaning of the expression 'appointed day' to mean, such date as the government may for the purpose of ..... . otherwise, it would be contrary to the charging provisions itself. the graded rate of tax is provided in the schedule. the schedule has been amended once by act 3 of 1992 and for the second time by act 23 of 1996. each building requires to be assessed on the plinth area of the building. let us take the case of a building in .....

Kamil Mohammed Vs. the State Ofkerala

Court : Kerala

..... following: amv wp(c).no. 9094 of 2012 (j) appendix petitioner(s) exhibits : p1. : copy of the relevant page of the finance bill 201 proposing amendment to in the kerala motor vehicle taxation act 197.to levy tax on the purchase value index of the private service vehicles. p2. : copy of the communication dated 29 03.2012 of the transport commissioner ..... etc. v. state of rajasthan and others (air 196.sc 1406). subsequently, section 3 of the kerala motor vehicles taxation act was amended and levy of one time tax was introduced. the levy of one time tax in the kerala motor vehicles taxation act, was challenged before this court and a division bench of this court in anas v. state of kerala (1999 (3 ..... by this court and also by the apex court. once the constitutionality of the levy has been thus upheld by the apex court, this court is bound by the law laid down by the apex court in view of the provisions of article 141 of the constitution of india. the question would be whether, in spite of it, it .....

Pudunagaram Grama Panchayat Vs. Saleem

Court : Kerala

Reported in : 2005(4)KLT415

..... may be necessary to enable them to function as units of self-government that the state legislature enacted the new act giving . meaningful expression to the constitution (seventy third amendment) act, 1992. the functional decentralisation brought about by this legislation was to strengthen and not weaken such institutions. courts while ..... and the matter is, therefore, clear from the residuary rules mentioned above. it was not necessary to quote rules 13 to 26 of the taxation and appeal rules in the residuary rules or the rules relating to acquisition and transfer of immovable properties'.15. the division bench accordingly approved rajan ..... taxation rules issued under the old act was fully justified and the finding recorded by the learned magistrate that the complaint filed by the appellant is not maintainable cannot be sustained and we dislodge the same.22. in the result, the judgment under appeal is set aside and the matter is remitted to the court below for disposal afresh, according to law .....

M/S. Kanjirappilly Amusement Park and Hotels Pvt. Ltd. Vs. Union of In ...

Court : Kerala

..... , at the rates fixed by the local authority within the range of rates provided in the table,. the levy now imposed as service tax by the amendment of 2012 in the finance act, 1994 is on the price on admission and access to such amusement parks, which trench upon the state's powers, is the contention of the petitioners ..... was the finding in express hotels (supra) : once the legislative competence and the nexus between the taxing power and the subject of taxation is established, the other incidents are matters of fiscal policy behind the taxing law. the measure of the tax is not the same thing as , and must be kept distinguished from, the subject of tax (sic ..... was held so connected cases in para 27: once the legislative competence and the nexus between the taxing power and the subject of taxation is established, the other incidents are matters of fiscal policy behind the taxing law. the measure of the tax is not the same thing as, and must be kept distinguished from, the subject of the tax .....

M/S.Ernad Engineering Enterprises Vs. State of Kerala

Court : Kerala

..... policy of the government and the fiscal changes/measures proposed to be brought about as reflected from the budget speech, provisions were incorporated in the concerned finance act, amending the statutory provisions to the required extent, at different points of time. the petitioners/government contractors were treated as a class of their own and were given ..... india and others [1997 (104) stc134 is very relevant, which is extracted below : "there is no compulsion upon any contractor to opt for the method of taxation provided by sub section (7) or sub section (7a); it is wholly within the choice and pleasure of the contractor. if he thinks it is beneficial for ..... according to the petitioner was only to bring some essential goods from outside the state, to complete the work on time and the quantum involved was abysmally law. since the petitioner found that there was a chance to lose the benefit of compounding, branding the petitioner as an importer, necessary application was preferred before .....

E.A. Thomman and anr. Vs. Regional Transport Officer, Ernakulam and an ...

Court : Kerala

Reported in : AIR1969Ker130

..... reasonable restrictions in the public interest. and counsel has been at pains to point out that the impact of the various taxes imposed by the vehicles taxation act and the act in this state compare very favourably with the burdens imposed by similar enactments in the state of madras and mysore or even in bombay and it is ..... were revised as provided in that section the operator could not be permitted to charge a higher fare, proceeds on a misreading of the section which, as amended, permits the state government to issue directions to the state transport authority from time to time regarding the fixing of fares for stage carriages etc. the regional transport ..... restriction whatever, except such as rest in the discretion of the authority which exercises it,'and marshall, chief justice in mc cullock v. maryland, (1819) 4 law ed 579 observed:--'the power of taxing the people and their property is essential to the very existence of the government, and may be legitimately exercised on the objects .....

State of Kerala Vs. G. Sankaran Nair and ors.

Court : Kerala

Reported in : [1986]63STC225(Ker)

..... state by the assessees for the purpose of export of its kernel to foreign countries. the assessments relate to periods after the amendment of the central sales tax act, 1966, by act 103 of 1976. as per section 3 of the amendment act, 1976, sub-section (3) was added to section 5 with effect from 1st april, 1976.3. the assessing authority and ..... state by the exporter or importer by transfer of shipping documents while the goods are beyond the customs frontier are within the exemption, assuming that the state-power of taxation extends to such transactions. it remains to consider in the light of the foregoing discussion how far the cashew-nut purchases made by the respondents are within the ..... assessment in all these cases deleting the purchase turnover of raw cashew-nuts as not exigible to tax under the kerala general sales tax act.4. as per article 286(1) of the constitution no law of a state shall impose, or authorise the imposition of a tax on the sale or purchase of goods where such sale or .....

K.L. Johar and Co. Vs. State of Kerala and anr.

Court : Kerala

Reported in : [1973]30STC394(Ker)

..... this argument, it is necessary to refer to the provisions of section 6 of the act. that section reads :6. tax under this act to be in addition to tax under central act 74 of 1956 or any other law.-the provisions of this act relating to taxation of successive sales or purchases inside the state, only at a single point or at ..... said provision is relied on by the petitioner as constituting the imposition of a new tax. this argument is clearly fallacious because what was done as per the amendment was only the withdrawal of an exemption. the very fact that an exemption had to be originally provided for necessarily implies that but for the said exemption that ..... also prayed for a declaration that' the notification, exhibit p-5, dated 28th december, 1965, published by the state government in the kerala gazette dated 29th december, 1965, amending the kerala general sales tax rules, 1963, by deleting clause (i) of rule 9 is illegal and ultra vires.2. another head of deduction which the petitioner had .....

Achamma George Vs. Inspecting Assistant Commissioner and anr.

Court : Kerala

Reported in : (1989)79CTR(Ker)205; [1989]180ITR57(Ker)

..... of kerala on november 1, 1956, that act was amended by the agricultural income-tax (amendment) act, (act no. 8 of 1957), effective from april 1, 1957. with numerous amendments, the act continues, basically as act no. 22 of 1950. no intention on the part of the legislature to resort to a double taxation of the identical income is discernible in this ..... case of the minor child and the provisions in that regard need not be referred to. two types of income receivedby the wife and reckoned by ordinary law as the income of the wife, aredeemed by the statute to be part of the total income of the husband :(1) the income of the ..... threshold, for the court to address itself to the constitutional background of the taxing system. the scheme of our constitution envisions the basic requirements of the rule of law, namely, fairness, rationality and reasonableness. an interpretation which would create an unfair, irrational or unreasonable result, should, if possible, be avoided, and the statutory provision .....