Judgment Search Results Home > Cases Phrase: the kerala tax on employment act 1976 1 Page 1 of about 4,753 results (0.269 seconds)

Dharmaratnam Vs. State of Kerala and ors.

Court : Kerala

Reported in : 2009(1)KLJ390

..... having possession or control of motor vehicle in respect of a motor transport undertaking liable to pay contribution (other than autorickshaws covered under the provisions of the kerala autorickshaw worker's welfare fund scheme, 1991) shall, at the time of making payment of the tax under the kerala motor vehicles taxation act, 1976 (19 of 1976), produce before the taxation officer the receipt of remittance of the contribution to the fund due upto the preceding month.section 9 provides that every employer and self-employed person shall pay contribution due from him every month in terms ..... but, in a case where there is a genuine rental agreement and the self-employed person operates the vehicle, the legislative device which is reflective of a survey of the provisions would appear to be that the person in possession or control of a motor vehicle will be liable to pay the contribution for receipt of tax under the kerala motor vehicles taxation act, 1976. .....

Tity Thomas and ors. Vs. Tax Recovery Officer and anr.

Court : Kerala

Reported in : [1994]207ITR1072(Ker)

..... the words 'as the scheme of the act visualises proceedings being taken against the firm or the partners only if a liability is imposed under the provisions of the act against the firm or the partners thereof employed in the passages at page 149 of the judgment of the full bench are of great significance ; the full bench has taken sufficient care to indicate that if the provisions of the income-tax act themselves impose liability on the partner, there would be no bar against his being proceeded against though the assessment stood in the name of the firm alone. ..... in the other case of ali koya haji [1976] 37 stc 618, the amount sought to be recovered was sales tax due from a defunct firm under the kerala general sales tax act, 1963. ..... since the scheme of the act visualises proceedings against the firm or the partners only if a liability is imposed on them under the provisions of the act, any liability for the tax imposed on a firm as such under the act cannot be treated as the liability of the partners by importing the general principles of partnership law and therefore those dues of the firm cannot be recovered from the partners. ..... it was sought to be recovered from a partner by issuing a garnishee notice to his employer under section 25 of the act. .....

Quilon District Petroleum Dealers' Association Vs. State of Kerala

Court : Kerala

Reported in : 2006(1)KLT862

..... -- notwithstanding anything contained in any other law for the time being in force, every registered owner or person having possession or control of a motor vehicle in respect of a motor transport undertaking liable to pay contribution (other than autorickshaws covered under the provisions of the kerala autorickshaw workers' welfare fund scheme, 1991) shall, at the time of making payment of the tax under the kerala motor vehicles taxation act, 1976 (19 of 1976), produce before the taxation officer the receipt of remittance of the contribution to the fund due up to the preceding month.7. ..... in fact, the nature of the contentions on the basis of which reliefs are sought for in the writ petition is that the definitions of 'employer' and 'motor transport undertaking' in the welfare fund act, as amended, would not take in petroleum dealers since, according to the writ petitioners, the dealers owning tanker lorries for the purpose of lifting petroleum from the installations of the petroleum companies to the retail outlets are not running a transport undertaking.10. ..... -- in this act, unless the context otherwise requires,(e) 'employer' means, in relation to any motor transport undertaking, the person who, or the authority which, has the ultimate control over the affairs of the motor transport undertaking, and where the said affairs are entrusted to any other person, whether called a manager, managing director, managing agent or by any other name, such other person.5. .....

All Kerala Distributors Association, Represented By Its Secretary Vs. ...

Court : Supreme Court of India

..... the amended provisions of the 1976 act and the 1985 act merely prescribe the modalities for payment and collection of vehicle tax or payment of contribution to the kerala motor transport workers welfare fund by requiring the employer/vehicle owner to produce receipt regarding payment of contribution to the welfare fund before the taxation officer while offering to pay vehicle tax under the 1976 act.30. ..... - notwithstanding anything contained in any other law for the time being in force every registered owner or person having possession or control of a motor vehicle in respect of a motor transport undertaking liable to pay contribution (other than autorickshaws covered under the provisions the kerala autorickshaw workers welfare fund scheme, 1991) shall, at the time of making payment of the tax under the kerala motor vehicles taxation act, 1976 (19 of 1976) produce before the 7 receipt of remittance of welfare fund contribution at the time of making payment of vehicle tax before the taxation officer. .....

K.Raghabvan Vs. Regional Transport Officer and Taxation

Court : Kerala

..... in view of insertion of sub sections (7) and (8) to section 4 of the kerala motor vehicles taxation act, 1976, whether self employed persons above 60 years are liable to pay contribution, when the membership is restricted only to persons below 60 years under the act and scheme was considered by this court and as per the decision reported in 2009(4)khc259(ta- aleemul islam trust v. ..... (c)no.14205 & 32861 of2008& 20696 of20094 insisted for remittance of tax under the kerala motor vehicles taxation act. ..... 14205 & 32861 of 2008: the petitioners have approached this court seeking for a direction to be given to the first respondent /the regional transport officer to receive the vehicle tax from the petitioners without insisting for production of receipt for remittance of the welfare fund contribution until the petitioners are held as liable to pay contribution under the motor transport workers welfare fund act and scheme.2. ..... the petitioner herein has already crossed the age of '60' and seeks for a direction to the third respondent/regional transport officer to receive the tax of his vehicle without insisting for payment of contribution to the welfare fund. ..... as such, clearance certificate is not necessary in their case for acceptance of tax.3. .....

Registrar of Companies Vs. Orissa Paper Products Ltd. and ors.

Court : Orissa

Reported in : 60(1985)CLT524; 1985(II)OLR473

..... state of karnataka [1979] 49 comp cas 468 (kar), in which the question whether a director of a company is an employee for being liable to be taxed under the karnataka tax on professions, trades, callings and employments act, 1976, was being considered.8. ..... , managing agent, secretaries and treasurers, manage or secretary of the company, or if there be none of these by a director of the company, together with three copies of all documents which ..... days from the date on which the balance-sheet and the profit and loss account were so laid or where the annual general meeting of a company for any year has not been held, there shall be filed with the registrar within thirty days from the latest day on or before which that meeting should have been held in accordance with the provisions-of this act-- (a) three copies of the balance-sheet and the profit and loss account, signed by the managing director ..... the decision of the kerala high court in v. m. .....

K.M. Siraj Vs. the Regnl. Transport Officer and anr.

Court : Kerala

Reported in : 2007(2)KLJ817

..... covered under the provisions of the kerala autorickshaw workers' welfare fund scheme, 1991) shall, at the time of making payment of the tax under the kerala motor vehicles taxation act, 1976 (19 of 1976) produce before the taxation officer the receipt of remittance of the contribution to the fund due upto the preceding month.the stand of the state government as well as that of the board was that even though the act was enacted to provide for the constitution of a fund to promote welfare of motor transport workers in the state it was noticed that majority of the employers were not giving contributions to the fund. ..... the kerala motor vehicles taxation act, 1976, in short the taxation act, falls under entry 57 list ii of the state list which is extracted hereunder for easy reference.taxes on vehicles, whether mechanically propelled or not, suitable for use on roads, including tram cars subject to the provisions of entry 35 of list iii.entry 35 of list iii is also extracted hereunder for easy reference.mechanically propelled vehicles including the principles on which taxes on such vehicles are to be levied.under entry 35 of the concurrent list parliament as well as the state legislature .....

Simpson and Co. Limited Vs. Joint Commissioner of Labour and ors.

Court : Chennai

Reported in : (1977)ILLJ161Mad

..... the rule-making power conferred under section 38 of the industrial disputes act, under which the draft rules were published on 22-3-1976, has nothing to do with the mandatory requirement of an employer to make an application under section 25m(2) of the amendment act, 1976, for continuing the lay-off on the date of commencement of the act, viz. ..... that was a case in which section 85 of the kerala municipal corporation act, 1961 is stated at page 756 thus :85, special superior appointments :the council may, subject to such rules as may be prescribed appoint -(a)... ..... in that case, the question was whether till rules were framed under the income-tax act of 1922 under section 37(2) whether the power to search and seize could be exercised the question was posed as follows :(3) assuming that the provisions of sub-section (2) of section 37, are intra vires, the particular authorisation issued in this case by the commissioner, the respondent no. ..... this should be contrasted with the expression used in section 10(7) which lays down that the profits and gains of any business of insurance and the tax payable thereunder shall be computed-'in accordance with the law contained in the schedule to this act. ..... the commissioner of income-tax. ..... income tax commissioner : air1961cal578 .28. .....

The Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) V ...

Court : Kerala

Reported in : [1980]45STC287(Ker)

..... 7 of the third schedule to the kerala general sales tax act, 1963, and so liable to be ..... has the assessee proved that the inclusion of the turnovers claimed under these items are liable to be deducted (or excludible) under rule 9(b)(ii) of the kerala general sales tax rules ..... the sellers in respect of goods returned to them within a period of 3 months from the date of delivery of goods by the dealer, when the goods are taxable on the amount for which they have been bought provided that the accounts show the date on which the goods were returned and the date on which and the amount for which refund was received.with respect to this rule, a division bench of this court has ruled in jay engineering works ltd. v. state of kerala ..... the first question for consideration is whether 'calico cloth' in respect of the turnover of which the assessee was sought to be assessed can fall within item 7 of the third schedule to the general sales tax act ..... , where this court did not accept as correct the 'identity test' or the principle that loss of identity or different use of the article or change in the properties and characteristics of the article may indicate that the article in question is fundamentally different ..... , which ruled that rubber beltings manufactured by superimposing rubber or rubber compound on both sides of canvas, and used in machineries employed for transmission of power are not 'cotton fabrics', within entry 15 of schedule a to the bombay sales tax act, 1959 ..... . in the kerala case [1976] .....

Cama Hotels Ltd. Vs. State of Gujarat

Court : Gujarat

Reported in : (1980)21GLR913

..... 5 of the judgment has expressed the view that the supreme court having taken the place of the privy council, the courts were required to show the same respect for the 'obiter dicta' of the supreme court that the courts did for the privy council, it being the highest judicial tribunal in india, and it being as much necessary in the interests of judicial uniformity and judicial discipline, that all the high courts should accept as binding the 'obiter dicta' of the supreme court in the same spirit as the high courts accepted the ..... 35/-per day which is the test devised by the act and that the petitioners are governed by the provisions of the act and the proprietors thereof have to collect the tax from the persons to whom accommodation is provided in the hotel along with the aforesaid luxuries. ..... the meaning and content of the expression 'taxes on luxuries' as employed in entry 62 of list ii of schedule vii of the constitution of india squarely came up for consideration'4before the supreme court in the aforesaid case. ..... state of kerala a.i.r. ..... 1976 supreme court 182. .....