Judgment Search Results Home > Cases Phrase: the kerala tax on employment act 1976 1 Court: kerala Page 1 of about 398 results (0.132 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. .....

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. .....

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 .....

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] .....

National Insurance Co. Ltd. Vs. Rekha

Court : Kerala

Reported in : 2008ACJ886; [2007(115)FLR1106]

..... shall, in addition to the amount of the arrears ..... employer is in default in paying the compensation due under this act within one month from the date it fell due, the commissioner shall:(a) direct that the employer shall, in addition to the amount of the arrears, pay simple interest thereon at the rate of twelve per cent per annum or at such higher rate not exceeding the maximum of the lending rates of any scheduled bank as may be specified by the central government, by notification in the official gazette, on the amount due; and(b) if, in his opinion, there is no justification for the delay, direct that the employer ..... shrinivas sabata 1976 acj 141 (sc), held that even a reference under section 19 of the act does not have the effect of suspending the liability of an employer to pay compensation under section 3 till after adjudication or settlement. ..... in kerala state electricity board v. .....

Commissioner of Income-tax Vs. G.T.N. Textiles Limited

Court : Kerala

Reported in : (1985)44CTR(Ker)62; [1985]155ITR5(Ker)

..... a prudent employer ought to visualise that each of his employees is likely to complete five years in his service and would, therefore, become entitled to receive gratuity upon the happening of the event mentioned under section 4 of the kerala industrial employees' payment of gratuity ordinance, 1969, or the act of 1970 which replaced it. ..... provision made by the assessee for the purpose of payment of a sum by way of any contribution towards an approved gratuity fund, or for the purpose of payment of any gratuity, that has become payable during the previous year;(ii) any provision made by the assessee for the previous year relevant to any assessment year commencing on or after the 1st day of april, 1973, but before the 1st day of april 1, 1976, to the extent the amount ofsuch provision does not exceed the admissible amount, if the following conditions are ..... the following question has been, at the instance of the revenue, referred to us by the income-tax appellate tribunal, cochin bench:'whether, on the facts and in the circumstances and on an interpretation of section 40a(7)(b) of the income-tax act, 1961, the assessee is entitled to claim deduction of rs. ..... a copy of this judgment under the seal of the high court and the signature of the registrar shall be forwarded to the income-tax. ..... we direct the parties to bear their respective costs in this tax referred case.14. .....

Achamma George Vs. Inspecting Assistant Commissioner and anr.

Court : Kerala

Reported in : (1989)79CTR(Ker)205; [1989]180ITR57(Ker)

..... a tax question, where the husband and wife were in receipt of income as partners of the same firm, arises in these writ petitions, in the setting of an assessment under the kerala agricultural income-tax act, 1950.4. ..... two types of income receivedby the wife and reckoned by ordinary law as the income of the wife, aredeemed by the statute to be part of the total income of the husband :(1) the income of the wife arising directly or indirectly from the membership of the wife in a firm of which her husband is a partner, and (2) incomeof the wife from assets transferred directly or indirectly to the wife by thehusband (the further details contained in that section are not relevant inthis context). ..... (5) notwithstanding anything contained in the foregoing sub-sections, when the assessee is a firm and the total income of the firm has been assessed under sub-section (1), sub-section (3) or sub-section (4), as the case may be- (a) in the case of a registered firm, the sum payable by the firm itself shall not be determined but the total income of each partner of the firm, including therein his share of its income, profits and gains of the previous year, shall be assessed, and the sum payable by him on the basis of such assessment ..... other subterfuges too have been employed for dividing the income and to reduce the impact of the tax. ..... the accounting period was july 1, 1976, to june 30, 1977. .....

Kerala State Cashew Development Corporation Ltd. Vs. Income-tax Office ...

Court : Kerala

Reported in : [1990]186ITR521(Ker)

..... this appeal is by the assessee against the dismissal of its writ petition, the assessee had challenged the order of the commissioner of income-tax refusing substantially its prayer for waiver of the interest levied under section 139(8) of the income-tax act, 1961 ('the act'). ..... the learned single judge held that the words 'reduction' and 'waiver' had not been employed as interchangeable or as to convey the same idea. ..... the appellant is a company owned by the state of kerala, running thirty-four cashew factories in the state. ..... the appellant applied for and obtained extension of time for furnishing the return up to september 30, 1975, but actually furnished it only on january 23, 1976. ..... . payment of this amount stood delayed till january 23, 1976, from the normal date july 31, 1975 ..... . cit : [1976]104itr597(ker) that the two impositions operate in different fields though they are complementary to each other ..... . 74.24 lakhs for the period august 1, 1975, to january 23, 1976 ..... . ito [1976] klt 582.29 ..... . c1t : [1976]104itr597(ker) ; cit v ..... cit : [1976]104itr597(ker) . .....