Judgment Search Results Home > Cases Phrase: the kerala finance act 2003 Page 16 of about 110,289 results (1.291 seconds)

Omec Engineers Vs. Commissioner of Income Tax

Court : Jharkhand

Reported in : (2008)217CTR(Jharkhand)144; [2008(1)JCR221(Jhr)]

..... the legislature on the floor of the house observed:now it is true that the speeches made by the members of the legislature on the floor of the house when a bill for enacting a statutory provision is being debated are inadmissible for the purpose of interpreting the statutory provision but the speech made by the mover of the bill explaining the reason for the introduction of the bill can certainly be referred to for the purpose of ascertaining the mischief ought to be remedied by the legislation and the object and purpose for which the legislation is enacted, 'this is in accord with the recent trend ..... section 269ss was inserted by the finance act, 1984 with effect from 1.4.1984 which lays down the mode of taking and accepting certain loans and deposits. ..... commissioner of income-tax : [2003]259itr51(sc) , the supreme court while answering the reference on a particular question of law under the income-tax act referred the decision of k.p. ..... learned counsel relied upon the case of kerala state industrial development corporation ltd. v. ..... in the case of kerala state industrial development corpn ltd. v. .....

T.P.George Vs. the Commercial Tax Officer

Court : Kerala

..... the petitioner in fact was a dealer who was paying presumptive tax since allegedly the petitioner's turn over was below the limit prescribed under section 6(5) of the kerala value added tax act, (kvat), 2003 ..... the learned counsel for the petitioner points out the introduction of section 25(c) by the finance bill 2014 by which the presumptive tax violators also were directed to be granted ..... of 2014 ====================== dated this the 7th day of july, 2014 judgment the petitioner is aggrieved by ext.p5 interim order passed in two appeals filed for the assessment years 2011-12 and 2012-13, wherein the petitioner has been directed to pay 35% of the amounts demanded as per separate ..... is to be noticed that input tax credit if at all granted would be only @ 0.5% and the petitioner having crossed the limit would be exigible to pay tax at the rate provided in the schedule,for the entire turn over. ..... in the high court of kerala at ernakulam present: the honourable mr.justice k.vinod chandran monday, the7h day of july201416th ..... /2013 exhibit-p3- true copy of the appeal dated0602/2014 filed against exhibit-p1 exhibit-p4- true copy of the appeal dated0602/2014 filed against exhibit-p2 exhibit-p5- true copy of the stay order kvata nos. ..... 2014 2 statute and the appeals are said to be pending in which the stay orders have been ..... exhibit-p7- true copy of the additional ground dated2506/2014 for the year201213 respondent(s)' exhibits:``nil --------------------------------------- // true copy // p.a to .....

Orissa Power Generation Corpn. Ltd. Vs. Orissa Electricity Regulatory ...

Court : Orissa

Reported in : AIR2005Ori125

..... we may mention here that the electricity act, 2003 has come into force during the pendency of the writ petition and section 185(3) thereof provides that the provisions of the enactments specified in the schedule thereto, not inconsistent with the provisions of the electricity act, 2003 shall apply to the states in which such enactments are applicable. ..... it will be open for the opgc, gridco and cesco to make submissions before the commission that any provision of the act, 1995 is or is not inconsistent with the provisions of the electricity act, 2003 and accordingly is or is not in force after the electricity act, 2003 has come into force and if such a contention is raised, the commission will consider the same in accordance with law.40. ..... that any agreement for sale of power by a generating company partly or wholly owned by the state government to the holder of supply or transmission licence would require the consent of the commission under section 21 (4)(b) read with section 21(5) of the act, 1995, there will be a direct conflict between the provisions of section 43a of the act, 1948 and section 21 of the act, 1995 because, as we have seen, the matters which will have to be taken into consideration by the commission while giving its consent to such an agreement under section 21(4)(b) read with ..... kerala state electricity board, : [1976]1scr70 , and the decision of the andhra pradesh high court in rcl power limited, chennai v. ..... peerless general finance and investment co. .....

In Re: Soldier United Motor Tpt. Co. Ltd.

Court : Delhi

Reported in : I(2006)BC211; 123(2005)DLT45; 2005(83)DRJ272

..... and voting shareholders/creditors who are necessary to pass the resolution for sanction of the scheme which formality has been completed.the regional director, in his reply to the petition, has objected to the scheme on the ground that the objects of the scheme cannot be achieved by the propounder unless claims of creditors are settled by the old under sections 529, 529-a and 530 of the act and they are to be paid in full before revival of the company since the company has been ordered to be wound up by ..... also stated that without having sufficient funds and source of finance for purchase of buses after obtaining route permits and the premises/rented building for preserving the same and for providing employment to 14 persons, seems to be a mere presumption of the propounder of the scheme.the landlord in his reply to this petition, which is in the nature of objections to the sanction of the scheme, has highlighted same shortcomings, namely, neither the company has any vehicle with it nor any license for ..... it is rightly contended by learned counsel for the landlord that no such leave was required since winding up order was partially stayed and thus kept in abeyance and relied upon the judgment of the kerala high court in the case of a.m. ..... has already been transferred to this court vide order dated 9th may, 2003, that too on an application filed by the company itself. ..... vide order dated 9th may, 2003 passed in this application, the said petition was directed to be transferred to this .....

Sebi Vs. Cheneena Impex Pvt. Ltd. and ors.

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

..... this in turn would have increased the demand for the shares of the appellant company and would have resulted in defrauding the innocent investors had the board not passed the interim order on 15.1.2004 prohibiting the appellant and its entities from buying, selling or dealing in scrips.however, i note that the 13 entities have not challenged the freezing order dated 7.6.2006 passed by sebi, before hon'ble sat. ..... the hon'ble sat after hearing the parties at length, while dismissing the appeals, held that in this view of the matter, the board was right in holding that the appellant company played a fraud on the existing investors of the company who held 7 lac shares and that the investors in the market were let to believe that the preferential allotment was successful. ..... sebi, thereafter, completed the investigations in the matter and based on the findings of the investigation, a notice dated 06.08.04 was issued to aastha and 39 other entities under section 11(4)(b) read with sections 11 and 11b of the sebi act, 1992 read with regulations 11 and 13 of sebi (prohibition of fraudulent and unfair trade practices relating to securities market) regulations, 2003. ..... (trimline) was incorporated on august 29, 1981 to carry on the business of investments and finance. .....

N.K. JaIn Vs. Zahid Ali and anr.

Court : Andhra Pradesh

Reported in : 2004(1)ALD(Cri)201; IV(2004)BC367; [2004]122CompCas813(AP)

..... payee from the bank regarding the return of the cheque as unpaid demanding payment of the cheque amount, and (5) failure of the drawer to make payment to the payee or the holder in due course of the cheque, of the amount covered by the cheque within 15 days of the receipt of the ..... of the act, the components are: '(1) drawing of the cheque by a person on an account maintained by him with a banker, for payment to another person from out of that account for discharge in whole/in part of any debt or liability, (2) presentation of the cheque by the payee or the holder in due course to be bank, (3) returning the cheque unpaid by the drawee bank for want of sufficient funds to the credit of the drawer or any arrangement with the banker to pay the sum covered by the cheque, (4) giving notice in writing to the drawer of the cheque within 15 days of the receipt of information by the ..... nagarjuna finance limited, hyderabad and another, 2002(1) ald (crl. ..... dr.g.adinarayana, 2003 supreme court cases (crl. .....

J.K. Industries Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : [2008]143CompCas325(SC); (2008)5CompLJ369(SC); (2007)213CTR(SC)301; [2008]297ITR176(SC); 2007(13)SCALE204; [2007]80SCL283(SC); 2007AIRSCW7443

..... works accountants of india constituted under the cost and works accountants act, 1959 and the institute of company secretaries of india constituted under the company secretaries act, 1980;(c) one representative of the central government to be nominated by it;(d) one representative of the reserve bank of india to be nominated by it;(e) one representative of the comptroller and auditor-general of india to be nominated by him;(f) a person who holds or has held the office of professor in accountancy, finance or business management in any university or deemed university;(g) the chairman of the central board of direct taxes constituted ..... company. thus, dtl creates a legal fiction with respect to the concepts of taxation and liability which is contrary to the legal meaning enunciated by several judgments of this court (see: state of kerala ..... v. union of india : [2003]259itr705(sc) and ..... and measurement of various items of income and expenses, assets and liabilities, and since it deals with only presentation, there can never be any conflict between the provisions of the said act and the accounting standards issued by the institute in discharge of its statutory obligations under the chartered accountants act, 1949 read with the companies act, 1956 which requires that every corporate enterprise must maintain such books as are necessary to give a 'true and fair' view of its state of .....

Hdfc Bank Ltd. Vs. the Intelligence Officer and

Court : Kerala

..... state of kerala (2003) 11 ktr 327 (ker) special emphasis is also given to the observation made in paragraph 7 of the judgment, wherein it is stated as follows:the crucial question that arise for consideration in this case is as to whether the activity of auction sale of gold ornaments or other valuables pledged by the customers as security for the loans taken by them from the banks for realization of the loan amount with interest can be said to attract the provisions of the act making the bank liable to pay tax under the act on ..... the petitioner is challenging the sustainability of the condition imposed by the appellate authority as per ext.p4 order, whereby the petitioner has been directed to satisfy 50 % of the disputed liability and to furnish sufficient security bond for the balance amount, so as to avail the benefit of interim stay during the ..... not any profit accrues from such trade, commerce, manufacture, adventure or concern; and(b) any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern;it is pointed out that, by virtue of the above definition any transactions incidental, commercial or manufacture will come within the purview of the taxable event and as such, the impugned order does not call for any interference.6. ..... sought to be placed in the definition of the term 'dealer' under section 2(xv)(f) and the meaning of the term 'hypothecation' as given in dictionary; the same having not been defined in kvat act.5. .....

Sri P.Trivikrama Prasad, S/O.Late P.Venk Vs. Enforcement Directorate, ...

Court : Andhra Pradesh

..... the several degrees of assumptions and reasons to believe on the part of the adjudicating authority, anterior to the stage of confiscation are thus in the scheme of the act prima facie and tentative assumptions or reasons to believe, since determination of the guilt of the person accused, of the offence of money- laundering is within the exclusive domain of the special court constituted for trial of the offence and outside the domain of the adjudicating authority under section 8.33. ..... naveen rao writ petition no.21124 of 2014 order: in exercise of power vested by section 5(1) of prevention of money laundering act, 2002 ( act 15 of 2010), (for short the act), the joint director, directorate of enforcement, ministry of finance, government of india, passed order of provisional attachment of the properties mentioned in para-29 of the order. ..... state of kerala ii) sree eswara rice mill industries, shimoga and etc. v. ..... (2003) 8 scc36114. .....

Brahm Parkash Sharma Vs. Smt. Anita

Court : Punjab and Haryana

..... surinder gupta, j the petitioner has sought quashing of the complaint no.221 dated 1.10.2012 filed by the respondent under section 138 of the negotiable instruments act, 1881 (for short, 'the act') and to set aside the order dated 1.10.2012 (annexure p/2) passed by the judicial magistrate ist class, gurgaon whereby the petitioner has been summoned to face trial in that complaint and order dated 1.11.2012 (annexure p/4) passed by additional sessions judge, gurgaon dismissing the revision petition of the petitioner. ..... the petitioner filed revision against the said order which was dismissed by the learned additional sessions judge, gurgaon with the observations that the brother of the petitioner had acted as his agent and the petitioner being the principal kumar deepak 2014.05.31 15:47 i attest to the accuracy and integrity of this document crl. ..... it was held that simply because the car was purchased in the name of the petitioner, it does not fasten liability or punishment under section 138 of the act, as the said provisions contemplates of punishment only kumar deepak 2014.05.31 15:47 i attest to the accuracy and integrity of this document crl. ..... if the matter is viewed in the background of the observations rendered in m/s tata finance ltd. ..... atal behari pandey, 2003 (1) recent criminal reports (criminal) 696, the son had issued a cheque to discharge debt of his father. .....