Judgment Search Results Home > Cases Phrase: the kerala finance act 2003 Page 11 of about 110,289 results (1.121 seconds)

Sri A.M. Gopalan and ors. Vs. Panchamy Pack (Kerala) Private

Court : Company Law Board CLB

Reported in : (2007)138CompCas117

..... of the act, in view of the fact that the respondents 2 to 5 indisputably stand in a fiduciary capacity vis-a-vis the company and that they must act for the paramount interest of the company.the rival contentions in relation to the claim of sree gokulam chits and finance company private limited and the company against each other in respect of the purported outstandings, being in the nature of civil dispute are not amenable to the jurisdiction of the clb and therefore, the respective ..... the gross mismanagement and mishandled supply of aravana prasadam on the part of the respondents 2 to 5 during the first four years forced the first petitioner to arrange through sree gokulam chits and finance company private limited the working capital facilities for the 2002-2003 season and streamline the operations for the season 2002-2003, thereby successfully completing the supply of prasadam as well as its distribution to lakhs of devotees to the satisfaction of the sixth respondent and devotees, apartfrom meeting a part of the demand of the ..... , sabarimala which is under governance of the sixth respondent and accordingly entered into an agreement with the latter in april 1999, for supply of aravana prasadam to the devotees at sabarimala, with prior approval of the high court of kerala, consequent upon several complaints filed before the high court of kerala against the sixth respondent due to poor supply of the aravana prasadam in quality and consistency, to the devotees by the sixth respondent. .....

V.K. Prasad and ors. Vs. Union of India (Uoi) and ors.

Court : Kerala

Reported in : [2004]271ITR178(Ker)

..... finally, it was concluded that insertion of sub-clause (vi) in section 17(2) by the finance act, 2001, is not violative of any provisions of the constitution or the parent act, since only the valuation of other fringe benefits has been left to be detailed by the subordinate legislation, there is no abdication of essential legislative function and neither sub-clause (vi) of section 17(2) nor the amended rule 3 suffers from any invalidity. ..... cit : [2003]259itr51(sc) in support of his contention that the finance minister's speech before introducing the bill can be relied on to throw light on the object and purpose of the provisions. ..... state of kerala : [1961]3scr77 , observed that if the taxation, generally speaking, imposes a similar burden on every one with reference to that particular kind and extent of property, on the same basis of taxation, the law shall not be open to attack on the ground of inequality, even though the result of the taxation may be that the local burden on different persons may be unequal. ..... they also rely on the budget speech rendered by the finance minister for 2002-2003 which is extracted at page 7 of the original petition to the effect that it was proposed to provide that no perquisites will be assessed for the assessment year 2002-03 in the case of employees whose taxable salary, excluding perquisites, is up to rs. .....

Federal Bank Officers Association Vs. Union of India

Court : Kerala

Reported in : [2004]140TAXMAN173(Ker)

..... , it cannot be said that it is violative of any well-settled principle of computing income of previous year 2001-02 as per substantive law prevailing on 1-4-2002, by, applying existing machinery provision finally, it was concluded that insertion of sub-clause (vi) in section 17(2) by the finance act, 2001 is not violative of any provisions of the constitution or the parent act, since only valuation of other fringe benefits has been left to be detailed by the subordinate legislation, there is no abdication of essential legislative function and neither sub-clause (vi) of section 17(2) nor ..... state of kerala : [1961]3scr77 observed that if the taxation, generally speaking, imposes a similar burden on every one with reference to that particular kind and extent of property, on the same basis of taxation, the law shall not be open to attack on the ground of inequality, even though the result of the taxation may be that the local burden on different persons may be unequal. ..... cit (2003) 259 itr 511 in support of his contention that the finance ministers speech before introducing the bill can be relied on to throw light on the object and purpose of the provisions. ..... 10768/2003 petitioners are the officer employees in the employment of the lord krishna bank. ..... union of india (2003) 131 taxman 609 (raj) and the decision of the jharkhand high court in tata workers union v. ..... 10767/2003 the federal bank officers association represented by its general secretary is the petitioner. in o.p. .....

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

..... public listening or viewing, as the case may be; and in the case of a broadcasting agency or organization, having its head office situated in any place outside india, includes the activity of selling of time slots or obtaining sponsorships for broadcasting of any programme or collecting the broadcasting charges on behalf of the said agency or organization, by its branch office or subsidiary or representative in india or any agent appointed in india or by any person who acts on its behalf in any manner;the finance act, 2003 also defined the term 'broadcasting agency or organization ..... aside. despite the aforesaid determination, on a similar matter which came up for consideration before the kerala high court in escotel mobile communications limited ..... '. the judgment rendered by the kerala high court was taken in appeal to the supreme court which disposed of the same in bharat sanchar nigam limited's case, (supra ..... 1994. it is therefore apparent, that kerala high court held, that the transaction between the mobile cellular telephone company and its customers was a 'sale' as well as a 'service .....

Sebi Vs. Rp and C International Limited -

Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... 2.2.16 in connection with the allegation of aiding and abetting of kp entities in generating artificial volumes, engaging in circular trading in the gtb shares and aiding kp entities in building up of concentrated positions, parking of shares, creation of artificial volumes and financing transactions under the colour of purchase and sale of shares r p & c submitted as per section 3(1) of the general clauses act, 1897 the word "abet" would have the meaning ascribed to it in the indian penal code 1860 unless there is anything repugnant in the subject or in the context.. ..... and rp & c international limited are no longer operative since september 2003 in the indian capital market, and the fact that the promoters of gtb were restrained from dealing in the shares of gtb only for a period of 18 months vide sebi order dated 23rd march, 2004 and also considering that the scrip of gtb is not currently traded after its merger with oriental bank of commerce, i am of the considered view that the matter does not call for any further directions.

Sial Sbec Bioenergy Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2004)83TTJ(Delhi)866

..... (provisions pertaining to rehabilitation), section 72a(7)(a)(3) (provisions relating to carry forward and set off of cumulative loss and unabsorbed depreciation allowance in amalgamation or demerger), section 10(6) as inserted in the year 1961 and omitted by finance act, 1993, section 10(5)(b) prior to its omission by finance act, 2002, section 32a investment allowance, section 80rra. ..... we have heard the parties on the issue of claim for depreciation and gone through the material on record and are of the view that the judgment of the kerala high court holding that the explanation is prospective and not retrospective applies with full force to the present case. ..... cit (2003) 262 itr 278 (sc) for the proposition that the income so generated should be derived from an industrial undertaking, but not attributable to the industrial undertaking.according to the learned departmental representative, there has to be a direct nexus between the source and the industrial undertaking which is not in the present case.32. ..... these two appeals have been filed one by the assessee being ita no.5461/del/ 2003 and the other filed by the revenue being ita no.1007/del/2004 challenging the order of the cit(a) dt. ..... 8th july, 2003 before the cit(a) and hence the assessment order in itself would have been sufficient to look for answers to the points mooted by the assessee.53. ..... , 2003, on the grounds detailed below : "1 ..... (2003) 129 taxman 549 (ker), wherein this particular explanation has been held to be prospective .....

Sahadevan Vs. Padmanabhan

Court : Kerala

Reported in : 2004(1)KLT192

..... , (1) the joint registrar while passing ext.p8 order exercising the power under section 32 of the act did not fairly consider the contentions raised on behalf of the committee in ext.p7 reply to ext.p6 show cause notice and did not give reasons for rejecting the explanations and objections contained in ext.p7; and (2) before passing ext.p8 order, the joint registrar did not comply with the requirement of consulting the financing bank and the circle co-operative union as required under sub-section (2) of section 32 of the act.4. ..... it is seen from ext.p6 that a copy of the notice dated 24.9.2003 issued under sub-section (1) of section 32 of the act was sent to the general manager, palakkad district co-operative bank (financing bank) and the secretary, co-operative union, palakkad. ..... state of kerala (1997 (2) klt 85) held that the mere sending of the copy of the show cause notice to the consultees would not satisfy the requirement of the provisions contained in sub-section (2) of section 32 of the act. ..... padmanabhan, president, pattancherry service cooperative bank limited filed the writ petition challenging ext.p8 order passed by the joint registrar of co-operative soceities (general), palakkad, superseding the committee of the pattancherry service co-operative bank limited under section 32 of the kerala co-operative societies act (hereinafter referred to as 'the act'). .....

Elsie Felix and ors. Vs. Larsen and Toubro Ltd. and ors.

Court : Kerala

Reported in : AIR2004Ker184; 2004(2)ARBLR328(Kerala)

..... at the time of filing the appeal court fee payable under article 11(m) as amended by the kerala court fees and suits valuation (amendment) act, 2003 was rs. ..... learned government pleader further submitted that section 7 of the kerala interpretation and general clauses act, 1125 as amended by act 3 of 1957 shows that article 4 of schedule ii of the court fees act is applicable to appeals filed under the corresponding provisions in the new act. ..... radhamma, 2003 (3) ker lt 289, we have held that when an appeal is filed under section 37(1)(a) of the 1996 act against an order passed under section 9 of the act, court fee is payable under article 3(iii)(a)(1)(a) of schedule ii of the court fees act as there is no specific provision under the court fees act fixing court fee payable in original application under section 9 of the 1996 act before the civil court or in the appeal filed under section 37(1)(a) of the 1996 act. ..... when court-fee was calculated under schedule ii, article 4(c) of the kerala court-fees and suits valuation act, 1959 (hereinafter referred to as 'the court-fees act'), in the unnumbered appeal as rs. ..... 250/- as according to the registry court-fee payable is under schedule ii, article 3(iii)(a)(1)(a) in view of the decision reported in sundaram finance ltd. v. ..... 'in sundaram finance ltd. v. ..... in sundaram finance ltd. v. .....

Bharath Vs. 1.State Through

Court : Chennai

..... be obtained from the court by filing a petition and after the accomplishment of the purpose, the same should be returned to the court; and iii)the petitioner in crl.r.c(md)no.258 of 2014 shall also file an affidavit of undertaking to the effect that: a)he will not alienate the vehicle without obtaining an order from the learned judicial magistrate, vilathikulam; b)he will produce the said vehicle before the court as and when summoned to produce the same; and c)no major alteration, excepting the necessary repairs to make the vehicle road-worthy, shall ..... however, as rightly pointed out by the learned counsel for the petitioner in m.p(md)no.1 of 2014 in crl.r.c(md)no.258 of 2014, a mistake had crept in whereby the order came to be passed to the effect that the said petitioner gave an undertaking to deposit rs.5,00,000/- (rupees five lakhs only) for getting the release of the vehicle and on the other hand what was represented was that though there might have been a rival claim made by the financier, the registered owner of the vehicle was prepared to settle the dues to the financier. ..... state of gujarat reported in 2003 scc(crl) 1943. .....

Ms. the Windsor Castle, Kodimatha, Kottayam, Represented by M.O. Asram ...

Court : Kerala

..... the above proviso was brought into force as per the kerala finance act, 2006, granting time for completing the assessments, even in cases pending as on 31.03.2006, to be completed on or before 31.03.2007. ..... state of kerala (2003 (1) klt 618] has held that the amendment with regard to the court fee payable in land acquisition cases under the kerala court fees and suits valuation act, 1959 is having only prospective effect. ..... (c) 26148 of 2003, wherein the validity of the kerala tax on luxuries act, 1976 was under challenge, it was held by the learned judge that the constitutional validity of the act stands already covered by the decision of the apex court in federation of hotel and restaurant association of india and others vs. ..... (c) no.33681 of 2006 are in respect of the assessment years 2000-01 to 2003-04; while the dispute in the other case is with regard to the assessment year 2004-05. 5. in w.p. ..... the petitioner is aggrieved of the said proceedings and seeks to quash exts.p1 tp p5 to the extent, tax is imposed for ayurveda treatment and laundry charges and also to declare that levy of interest is illegal and unauthorized, as interest can be demanded only after issuing the original assessment order dated 18.06.2003, prior to which the petitioner was not a defaulter. ..... similar orders were passed in respect of the other three assessment years (2001-02, 2002-03 and 2003-04) as well. .....