Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 section 9 omission of section 4 Court: kerala Page 19 of about 3,501 results (0.168 seconds)

Gracy Vincent Vs. State of Kerala

Court : Kerala

Reported in : 2006(1)KLT7

..... material for seeking exemption from payment of motor vehicles tax.3. the kerala motor vehicles taxation act, 1976 is an act to consolidate and amend the laws relating to the levy of tax on motor vehicles which are used or kept for ..... anything which is not expressed; it cannot import provisions in the statute so as to supply any assumed deficiency'. law is well settled that exemption clause has to be strictly interpreted. provision providing an exemption may be construed strictly ..... previous intimation claiming exemption from tax under section 5 of the kerala motor vehicles taxation act, 1976 read with rule 10 of the kerala motor vehicles rules is a mandatory ..... use in the state at the rates specified for such purposes in the schedule. section 3(3) of the act states that registered owner of, or any person having possession or control of a motor vehicle shall, for the purposes of the act .....

Kerala Classified Hotels and Resorts Ass Vs. Union of India

Court : Kerala

..... the extent to which tax is levied on the sale price. this led parliament to say, in the statement of objects and reasons to the constitution (forty-sixth amendment) act, "though practically the purchaser in a hire- purchase transaction gets the goods on the date of entering into the hire-purchase contract, it has been held by ..... mind by courts while considering constitutionality of a statute and the supreme court held as under: "32. while dealing with constitutional validity of a taxation law enacted by parliament or state legislature, the court must have regard to the following principles: (i) there is always presumption in favour of constitutionality of a ..... community by whose suffrage they come into existence, (iv) hardship is not relevant in pronouncing on the constitutional validity of a fiscal statute or economic law, and (v) in the field of taxation, the legislature enjoys greater latitude for classification. w.p.c..nos 14045 of 2011 & conn.cases. 9 similar views were expressed by the .....

M Far Hotels Ltd. Vs. State of Kerala

Court : Kerala

..... amenities by application of rule 3c of the kerala tax on luxuries rules. levying of luxury tax on the value of food or drink is not known to any taxation law, therefore, when bifurcation of accounts clearly indicates the charges on which luxury tax is leviable and also sales tax so far as food and other amenities, imposition of ..... . v. state of tamil nadu and another ((2000) 117 stc13 to contend that the expanded definition of tax on sale or purchase of goods introduced in constitution with respect to the amendments in state acts on the ..... according to the established concept of a sale in the law of contract or more precisely, the sale of goods act of 1930. the legislature cannot enlarge the definition of sale so as to bring it within the ambit of taxation, transactions which wa1009/13 7 could not be a sale in law.8. he places reliance on k.damodarasamy naidu & bros .....

The Commissioner of Wealth Tax, Kerala, Ernakulam Vs. Puthiya Ponmanic ...

Court : Kerala

Reported in : AIR1966Ker108; [1967]63ITR787(Ker)

..... be leviable upon and recoverable from the person on whose behalf the assels are held'. the sub section before its amendment by the wealth tax (amendment) act. 1964, read as follows:'in this case of assets chargeable to tax under this act which are held bv a court of wards or an administrator-general or an official trustee or any receiver or ..... does nol contend that the almighty is a hindu undivided family or a company. its contention is that tin-almighty is an individual and thus liable to taxation tinder section 3 of the act.5. there is no doubt that the almighty is a juristic person. in ahmad hussain v. kallu mian sajlii firm. air 1929 all 277, sulaiman ..... vests in the almighty, the property is held for the benefit of his creatures, that is, the beneficiaries'. 7. the word 'wakt' literally means detention. in the islamic law of india it has come to signify a peemanent dedication by a muslim of any property for charity, or for religious objecis or purposes, or for an object of public .....

The Deputy Commissioner of Agricultural Income-tax and Sales Tax Vs. N ...

Court : Kerala

Reported in : [1975]36STC169(Ker)

..... a dispensary and dispensing medicines to his patients from his own dispensary. 5. this sub-section and the explanation were introduced with effect from 1st october, 1958, by amending act 28 of 1969 (sic). the sub-section extracted above uses the expression 'exempt from tax generally'. the explanation provides that 'a sale or purchase of goods shall not ..... spoke for the bench construed section 8(2) and 8(2a) and the explanation thereto and held that unless there is a general exemption from taxation under the state act the exemption under the central act is not available. we extract below the relevant passage :but for the period from 1st october, 1958, in view of the wording of ..... liable to taxation but was exempt from taxation only for sales of first degree. the calcutta high court in that case held :the position is also made clear by the explanation to sub-section (2a) under which sale or purchase of goods shall not be deemed to be exempt from tax generally under the sales tax law of the .....

Kilikar Vs. Sales Tax Officer and anr.

Court : Kerala

Reported in : [1968]21STC252(Ker)

..... the limit of rs. 250 per annum fixed by article 276 of the constitution.4. contention no. (1)-the fact that the kerala general sales tax act, 1963, is an act to consolidate and amend the law relating to the levy of a general tax on the sale or purchase of goods in the state, as stated in the preamble, does not by itself ..... this contention also should fail.13. contention no. (4).--section 3 imposes a tax on the sale or purchase of goods. it cannot be considered as an item of income taxation as contended by the assessees. in other words the tax imposed by section 3 comes under entry 54 in list ii (state list) of the seventh schedule to the constitution ..... of article 14 of the constitution,(3) section 3 is ultra vires of article 19(1)(f) and (g) of the constitution,(4) section 3 embodies an item of income taxation and is thus beyond the legislative competence of the state, and(5) section 3 imposes a tax on 'professions, trades, callings and employments' and hence the tax imposed cannot exceed .....

Plakkad Estate (P.) Ltd. and ors. Vs. Agricultural Income-tax Officer ...

Court : Kerala

Reported in : (1980)18CTR(Ker)203; [1980]125ITR564(Ker)

..... of the government of india act, 1935 'can sustain a law made to prevent the evasion of tax '.13. section 4 of the act as obtained now was substituted by the agrl. i.t. (amendment) act, 1974 (9 of 1974). the preamble to this act says only that 'it is expedient further to amend the agricultural income-tax act, 1950, for the purposes hereinafter ..... thereafter, if necessary, revert to the above-mentioned larger question.15. despite the fact that the state has a wider discretion in classifying persons for the purpose of taxation, and though it can pick and choose objects and subjects of tax, it is by now well settled that such legislation is also controlled by part iii of the ..... return for the capital invested by him. to hold that he is liable to pay both government revenue and income-tax would be imposing a double taxation which is against the policy of the act.'7. in cit v. maddi venkatasubbayya : [1951]20itr151(mad) , where the purchaser of a standing crop of tobacco claimed that the profit he .....

Wellworth Plastics and Chemicals and ors. Vs. State of Kerala and ors.

Court : Kerala

Reported in : [1984]57STC360(Ker)

..... air 1983 sc 848 was a case where a statutory duty was found, and the court was satisfied that the financial corporation was acting arbitrarily; no question connected with the enforcement of a taxation law was involved. the plea based on income-tax officer v. ponnoose 1969 klt 641 that the full benefit of the government orders could ..... faith with the public, and the public interest supposed to underly a legislative measure, which one is the court to prefer as the decided cases relating to taxation laws and promises held out in their background show, the judicial choice has not been uniform.5. the petitioners heavily rely on the decision of the supreme court in ..... a series of press notes disclosing an intention not to collect sales tax on manufactured tobacco, from the beginning of the financial year. in fact, a proposal to amend the schedule in exercise of power under section 6 had been notified on 7th may, 1954. but the final notification granting exemption was issued only on 27th september .....

Guruvayur Devaswom Committee Vs. Income-tax Officer, Trichur.

Court : Kerala

Reported in : (1976)5CTR(Ker)0206A

..... , any law must not only be one which can be justified by reference to the source of the power to enact it but must also not infringe any fundamental right guaranteed in part iii of the constitution.5. it may be necessary to refer to the scheme in relation to the amendment of the term income by the finance act, 1972. section 11 ..... not applied as envisaged in s. 11 or in case the accumulation was not in accordance with s. 11(2), it was liable to be brought within the net of taxation. that, in short, is the prejudice to the guruvayoor devaswom indicated by the petitioner in the original petition.6. the issue arising for decision appears to be quite simple. it ..... property. article 26 does not interfere with the right of the state to acquire property.'the same could be said of laws relating to taxation. so long as the right under article 26(c) is to be subject to the laws of the legislature there can be no attack on the constitutionality of a statute merely because it enables tax being imposed on .....

Commissioner of Income Tax Vs. Dr. V. P. Gopinathan.

Court : Kerala

Reported in : (1997)137CTR(Ker)190

..... proceeds further in such a way that the object of interpretation of a statute is to discover the intention of the parliament as expressed in the act. it is observed that taxation has ceased to be regarded as an impertinent intrusion into the sacred rights of private property and it is now increasingly regarded as a potent ..... apex court was concerned with the situation of quantification of interest, though for the purpose of determination of liability under s. 40(b) of the it act, may be prior to the amendment of 1984. the apex court also referred to the circular of the cbdt broadly with a view of seeing the principle of mutuality in regard thereto. ..... special services and purposes on the other. in the process of reasoning, real income test is sought to be applied. the rules of interpretation are not rules of law, they are mere aids to construction and constitute some broad pointers. the interpretative criteria apposite in a given situation may, by themselves, be mutually irreconcilable. it is .....