Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 section 9 omission of section 4 Court: kerala Page 9 of about 3,501 results (0.147 seconds)

Chakiat Agencies (P) Ltd., Represented by Its Director M. Jairam Vs. S ...

Court : Kerala

..... ' under section 2(39) was amended suitably as per act 54 of 1994, which was brought into effect only from 14.11.1994. obviously, the said amendment does not have any retrospective effect at all. what made the law making authorities to have the said provisions amended, is having little or nil significance, from the point of view of taxation, which is governed by an enactment ..... law and also the judicial precedents cited across the bar, it is submitted that the liability to satisfy tax under section 3 of the taxation act is in respect of a 'motor vehicle' as defined under the motor vehicles act, 1939 which, in fact has been 'incorporated by reference' as given in section 2(m) of the taxation of act. this being the position, the subsequent amendment .....

Quilon District Petroleum Dealers' Association Vs. State of Kerala

Court : Kerala

Reported in : 2006(1)KLT862

..... due up to the preceding month has to be produced before the taxation officer at the time of making payment of the tax under the kerala motor vehicles taxation act, 1976.8. the competence of the state legislature to bring the amendments as per the amending act is beyond challenge.9. in fact, the nature of the contentions ..... including the registered owner specifically within the sweep of the said definition. section 8a introduced by the amending act provides as follows:8a. production of receipt of remittance of welfare fund contribution.-- notwithstanding anything contained in any other law for the time being in force, every registered owner or person having possession or control of a ..... to be yet another angle from which the situation has to be viewed. the repeal of the motor vehicles act, 1939 is a fact known to the legislature while the amending act was made in 2005. the law of the land also dictates that such knowledge of the legislature has to be presumed. when the legislature undertakes .....

Hotel Elite and ors. Vs. State of Kerala and ors.

Court : Kerala

Reported in : [1988]69STC119(Ker)

..... to demolish the tax structure because micro-classification among a large group has not been done by the state.4. considering the validity of the punjab motor vehicles taxation act as amended in 1981 levying rs. 35,000 as annual tax on motor vehicles used as stage carriages, but only rs. 1,500 per year on motor vehicles used ..... to tax some need not tax all. it can adopt a reasonable classification of persons and things in imposing tax liabilities. a law of taxation cannot be termed as being discriminatory because different rates of taxation are prescribed in respect of different items, provided it is impossible to hold that the said items belong to distinct and separate groups ..... the like [vide budhan choudkry v. state of bihar air 1955 sc 191 (vol. 42)]. it is also beyond controversy that taxation laws must also pass the test of article 14. to decide whether a taxation law is discriminatory or not it is necessary to bear in mind that the state has a wide discretion in selecting the persons or .....

P. Kunhammed Kutty Haji and ors. Vs. Union of India (Uoi) and ors.

Court : Kerala

Reported in : (1989)76CTR(Ker)139; [1989]176ITR481(Ker)

..... in the rates as regards timber as is evident from the direct tax laws (amendment) bill, 1988, which is intended to effect far reaching amendments to the existing provisions.18. a basic objective of treating certain specific types of business for such presumptive taxation, is the peculiar characteristic of the income earner, engaged in those types ..... .2. the petitioners have one thing in common : they have been the victims of an amendment to the income-tax act, 1961, brought about by the finance act, 1988, which has introduced sections 44ac and 206c to the income-tax act, 1961. their contentions are substantially common : the impost of the tax is inflexibly fixed under ..... be probed into is whether those underlying assumptions are applicable to the three trading segments subjected to the special treatment under sections 44ac and 206c of the act. of all the three articles already referred to, the foremost one is alcoholic liquor. are there any specialities in relation to this trade which would .....

Collector of Customs Vs. State of Kerala

Court : Kerala

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

..... union from state taxation -(1) the property of the union shall, save in so far as parliament may by law otherwise provide, be exempt from all taxes imposed by a state or by any authority within a state.'the definition of 'dealer' as enacted originally did not contain explanation 2, which was added by the amending act 3 of 1968.6 ..... the addition of explanation 2 to the definition of dealer in section 2(viii) of the kgst act, by the amending act 3 of 1968, the central government and the state government are deemed to be dealers for the purpose of the act, irrespective of whether they effected sales in the course of business or not. the collector is therefore ..... . i may also refer to some other provisions of the kgst act for purposes of completeness .....

Siraj Vs. R.T.O.

Court : Kerala

Reported in : 2006(2)KLT502

..... will become ineffective, till the tax is actually paid. recently, sub-sections (7) and (8) have been introduced to section 4 of the act, as per the motor vehicles taxation (amendment) act, 2005 (act 24 of 2005), which is produced as ext.p2. sub-section (7) says that every registered owner or person, having possession or control over ..... the principles are 'nevertheless fundamental in the governance of the country' and 'it shall be the duty of the state to apply these principles in making laws'. addressed to courts, what the injunction means is that while courts are not free to direct the making of legislation. courts are bound to evolve affirm ..... learned special government pleader for taxes. according to him, there is no repugnancy between section 81 of the motor vehicles act and the impugned provisions. admittedly, the state legislature is competent to enact a law, imposing tax on motor vehicles. the legislature has incidental or ancillary power to provide provisions to recover the tax due .....

Standard Motor Union (Private) Ltd., Ettumanoor and anr. Vs. State of ...

Court : Kerala

Reported in : AIR1962Ker298

..... 4-53 may be treated as a notification issued under section 2 of the travancore tolls recovery act -- act iv/1088 as amended by act iii/1098, which is an existing law on the date of the commencement of the constitution, and the said act is not liable to be attacked on the ground that it is an excessive piece of delegated ..... follows:'now, the authorities are clear that it is not unconstitutional for the legislature to leave it to the executive to determine details relating to the working of taxation laws, such as the selection of persons on whom the tax is to be laid, the rates at which it is to be charged in respect of different classes ..... , based upon articles 388 and 304 of the constitution.69. to conclude, the power given to the state government under section 12 of the travancore-cochin vehicles taxation act, 1950 -- act xiv/1950, is had to be goingbeyond permissible boundaries of valid delegation and therefore, the notification dated 28th april 1953 it accordingly struck down. both the writ .....

Malayalam Plantations Ltd. and 3 ors. Vs. Additional Sales Tax Officer ...

Court : Kerala

Reported in : [1980]45STC79(Ker)

..... of 1952 to be essential for the life of the community. article 286(3) of the constitution, as it stood before its amendment by the constitution (sixth amendment) act of 1956, on 11th september, 1956, read:'no law made by the legislature of a state imposing, or authorising the imposition of, a tax on the sale or purchase of any, ..... be enforced. it is contended for the petitioner that the act really enacted for a period, when if passed, it had to receive the president's assent for its enforcement and that therefore the state legislature could not even in 1963 enact this provision affecting the taxation law in respect of the sale or purchase of goods which were ..... tea grown by the seller or grown on any land in which he has an interest, whether as owner, usufructuary mortgagee, tenant or otherwise, shall be exempt from taxation under section 3, sub-section (1), if the sale is for delivery outside the province and delivery is actually so made.against the assessments made under the madras .....

Malabar Fruit Products Company and ors. Vs. the Sales Tax Officer and ...

Court : Kerala

Reported in : [1973]30STC537(Ker)

..... of the state legislature.6. the power of the state legislature to enact the sales tax law is derived from entry 54 in list ii of the seventh schedule to the constitution of india. that entry, as substituted by the constitution (sixth amendment) act, 1956, for the original entry 54 reads thus:54. taxes on the sale or purchase ..... s.c. 599 there the challenge was made to the validity of levy under section 21 of the a. p. sugarcane (regulation of supply and purchase) act, 1961. that section enabled taxation of purchase of sugarcane made under agreements. the attack to that section was that sugarcane was taxed on the purchases when it was required for use, consumption ..... in the manufacture of other goods the goods as such lose their identity and become some other goods and, therefore, these goods as such are not available for taxation in the state any more. so is the case with goods being disposed of in any other manner which may include disposal by consumption or disposal by destruction. .....

Bharat Plywood and Timber Products Private Ltd. Vs. Kerala State Elect ...

Court : Kerala

Reported in : AIR1972Ker47

..... on account of the close relationship, he or she would ordinarily act only as per the desires of the particular individual, human nature being what it is.13. as article 265 provides that tax can be levied and collected only by authority of law, taxation laws also are not immune from attack on the ground of violation of ..... the supremecourt has been practical and has permitted a very wide latitude in classification for taxation 'and in weavers constitutional law, article 275, at page 405 :' the fourteenth amendment was not designed to prevent a state from establishing a system of taxation or from effecting a change in its system in all proper and reasonable ways nor ..... profits. so goes the argument of counsel appearing for the petitioners.9. there was this classification in the previous indian income-tax act. section 23a was included in that act by an amendment in 1930. that section empowered the income-tax officers to assess companies to super-tax on undistributed income and that in the case .....