Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 section 9 omission of section 4 Court: kerala Page 18 of about 3,501 results (0.124 seconds)

All Kerala Private Bankers Association and P.J. Pious, Proprietor, New ...

Court : Kerala

..... levying tax on them, as contemplated under ext. p2, the charging section, namely, section 204 of the kerala panchayat raj act has to be appropriately amended. in the absence of any statutory backing, the levy, demand and collection of tax under ext.p2 will be hit by ..... government, including the local self government institutions have to run their business. for that money is required, which they raise through taxation. but, every taxation should be supported by a valid legislation, in view of the mandate in article 265 of the constitution of india. in the ..... provisions of the said section and the rules mentioned above. of course, the government can give statutory backing for presumptive tax by amending the statutory provisions appropriately. till such time, tax can be levied and collected only as per the provisions of the aforementioned rules. ..... invoked, the statutory forum concerned shall deal with their grievance on merits in accordance with law. the writ petitions are disposed of as above. .....

Yogesh Trading Co., Kotachery Vs. the Intelligence Officer of Sales Ta ...

Court : Kerala

Reported in : AIR1970Ker218; [1970]26STC45(Ker)

..... (air 1957 sc 699). in that case the court was called upon to consider the validity of the bombay lotteries and prize competitions control and tax (amendment) act 1952. the challenge to the act proceeded on two grounds, (1) that it violated the fundamental right guaranteed under article 19 (1) (g) and (2) that it offended against ..... , hampering the free flow of trade, in the judgments delivered in the rajasthan transport case, air 1962 sc 1406, whether both compensatory and regulatory measures of taxation are outside the purview of article 301, or only regulatory measures stand outside its fold, is probably a matter on which a final pronouncement by a larger ..... in carriage to convince the authorities that the transport does not involve any evasion of legitimate taxation in the state cannot be said to offend anybody's legitimate freedom to move the goods. all freedoms are within the precincts of law, notoutside; and article 301 of the constitution provides no exception thereto. so long as the .....

Commissioner of Agricultural Income-tax, Kerala Vs. èjohnsons Estat ...

Court : Kerala

Reported in : [1964]52ITR629(Ker)

..... was reversed by the supreme court in travancore rubber & tea co. ltd. v. commissioner of agricultural income-tax, kerala.the purpose of the agricultural income-tax (amendment) act, 1961, was to get over the effect of the supreme court decision and restore the position to that under the decision of this court in travancore rubber & tea ..... the computation of agricultural income derived from tea plantations and hold that in computing such agricultural income for the purpose of taxation under the agricultural income-tax act, the explanation to section 2 of that act must be kept in mind and the income must be taken to be as defined for the purposes of the enactments ..... out or expended for the cultivation, upkeep or maintenance of immature plants' is essentially a question of fact and cannot be decided on any general principle of law. all that can be said is that the connection between the item of expenditure and the cultivation, upkeep or maintenance of immature plants must be definite and .....

Travancore Chemical and Manufacturing Company Ltd. and ors. Vs. State ...

Court : Kerala

Reported in : [1991]81STC313(Ker)

..... feels that any decision taken by it while exercising powers under section 59a requires a change in the rules or an amendment of the act or schedule thereto, subject to the limitations indicated. the government can amend the law, if so advised. (4) the government cannot take unilateral decisions which are to be deemed as applicable universally or ..... was an absence, according to him, of a malicious motive in the enactment of that section. shri p.k. sankarankutty emphasised the quasi-judicial aspect of the taxation administration. in particular, he referred to the machinery for resolving the dispute up to the tribunal and thereafter by the high court. he reminded shri jacob about his ..... if a question arises as to the rate of tax leviable under the act on the date of purchase of any goods.'to carry out the suggestions of the report, a bill was introduced. the objects and reasons stated :'the committee on commodity taxation headed by prof. j.s. gulati appointed by the government has in its .....

R.T.O. Vs. Bhaskar Salian

Court : Kerala

Reported in : II(2006)ACC746; 2006(2)KLT194

..... mathew, special government pleader for taxes for the appellants and sri c.s. manu and others for respondents.4. the kerala motor vehicles taxation act, 1976 was enacted to consolidate and amend the laws relating to the levy of tax on motor vehicles and on passengers and goods carried by such vehicles in the state of kerala ..... . taxation on motor vehicles is a regulatory measure imposing compensatory taxes for the purpose of raising revenue to meet the expenditure for making roads, ..... the supreme court in automobile transport ltd v. state of rajasthan air 1962 sc 1406 considered the question whether imposition of tax under the rajasthan motor vehicles taxation act violated the provisions of article 301 of the constitution of india held that the taxes imposed are compensatory taxes which do not hinder the freedom of trade .....

Laxmi Starch Factory Ltd. Vs. State of Kerala

Court : Kerala

Reported in : AIR1966Ker60; [1965]16STC794(Ker)

..... in kerala, they are also not liable to taxation under the central sales tax act, 1950 by virtue of section 9 of that enact ment.5. section 9 of the central sales tax act, 1956, deals with the levy and collections of tax. section 6 of the central sales tax (second amendment) act, 1958 substituted a new section for the ..... manner provided in sub-section (2).(2) the authiorities for the lime being empowered to assess, collect and enforce payment of any tax under the general sales tax law of the appropriate state shall, on behalf of the government of india and subject to any rules made under this aet, assess, collect and enforce payment of ..... is assessed, paid and collected; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the state; and the provisions of such law, including provisions relating to returns, appeals, reviews, revisions, references, penalties and compounding of offences, shall apply accordingly.(3) the proceeds (reduced by .....

Hindustan Paper Corporation Ltd. Vs. Government of Kerala

Court : Kerala

Reported in : [1986]61STC93(Ker)

..... exemption means that the goods should be totally exempt from tax before similar exemption from the levy of central sales tax can become available. where exemption from taxation is conferred by conditions or in certain circumstances, there is no exemption from tax generally.'17. therefore the weight of authorities is clearly in favour of interpretation ..... before similar exemption from the levy of central sales tax can become available; but where the exemption from taxation is conferred on conditions such as that the turnover of a dealer under the local sales tax law is below the minimum prescribed, or that the tax will attach to a transaction only in certain circumstances, ..... considered the effect of the amendment to section 8(2a) of the central act in paragraph 23 of the judgment onwards. their lordships repelled the contention that the change of the expression 'sale of any goods by a dealer' before its amendment to 'sale of which is under the sales tax law of the appropriate state exempt .....

N. Sami Iyer Vs. the State of Kerala

Court : Kerala

Reported in : [1962]13STC21(Ker)

..... any way militates against the preservation of the petitioner's immunity from taxation at the sale point. if the immunity survived the repeal and the re-enactment, we must also ..... 1st april, 1957, and 30th september, 1957.3. the travancore-cochin general sales tax (amendment) act, 1957, came into force on 1st october, 1957. that act changed the short title of the travancore-cochin general sales tax act to the general sales tax act, 1125, and extended it to the whole of the state including the area in which ..... provisions of the new law.the above passage was quoted and followed in indira sohanlal v. custodian of evacuee property, delhi, and ors. a.i.r. 1956 s.c. 77.8. we are unable to gather any 'different intention' from the travancore-cochin general sales tax (amendment) act, 1957, and the general sales tax act, 1125, which in .....

Manager, Valia Amma Thampuran Kovilakam Estate Vs. Agricultural Income ...

Court : Kerala

Reported in : [1968]69ITR304(Ker)

..... , which was enacted to consolidate and amend the law relating to income-tax and super-tax, section 9 of the 1117 act provided for the heads of the income chargeable to income-tax. the six heads of income under section 6 of the 1108 act were comprised under five heads. section 5(3)(vii) of the 1117 act excluded from taxation, agricultural income. section 103(1 ..... ) empowered the government to grant exemption.the cochin act of 1117 was amended by the cochin act 22 of 1122. it was on an amending and not a repealing and re-enacting statute. section 4 of the amending act, inter alia, deleted the exclusion of agricultural income, enacted by .....

Deputy Commissioner Vs. K.N.S. Mohammed Iyoob Labbai Sahib and Sons

Court : Kerala

Reported in : 2005(1)KLT693; [2006]144STC189(Ker)

..... the assessee pointed out that the decision in subbayya pillai's case (supra) was not appealed against, the notification was amended in 1992 itself and that correctness of the decision in subbayya pillai's case need not be considered exclusively. that judgment ..... seller, the wordings 'and/or sold' are unnecessary. it was argued by the special government pleader that exemptions from taxation have a tendency to increase the burden on the other unexempted class of tax payers and should be construed against the ..... namely 'gopurarn brand bar soap' for the same assessment year sold by another dealer and discrimination cannot be made. the law was settled for a long time. even before the above reported case, sales tax appellate tribunal had also taken the ..... sales turnover of gopuram brand bar soap. later, the assessing authority re-opened the assessment under section 19 of the act holding that since the assessee was not a recognised institution, he is not entitled to the exemption. the deputy .....