Judgment Search Results Home > Cases Phrase: the kerala tax on employment act 1976 1 Court: kerala Page 4 of about 398 results (0.132 seconds)

Commissioner of Income-tax Vs. Mittal Steel Re-rolling and Allied Indu ...

Court : Kerala

Reported in : [1985]155ITR1(Ker)

..... (2) if the answer to the first question is in the affirmative, whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal is right in law in holding that the liability for gratuity that arose under the kerala industrial employees' payment of gratuity ordinance, 1969, and, subsequently, under the kerala industrial employees' payment of gratuity act, 1970, can be claimed as a deduction in the assessment year 1971 ..... the following questions have been, at the instance of the revenue, referred to us by the income-tax appellate tribunal, cochin bench :'(1) whether, on the facts and in the circumstances and in view of the special provision in section 36(1)(v) of the income-tax act, 1961, the income-tax appellate tribunal is right in law in holding that the provision made by the assessee for gratuity is to be allowed as deduction in computing the income of the assessee for the assessment year 1971 ..... 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 ..... : [1976]102itr803(ker) , this court held that the deductions were permissible in respect of liability for gratuity arising during the relevant accounting year but payable at a future ..... : [1976]102itr803(ker) , this court stated .....

V.N. Purushothaman Vs. Agrl. Income-tax Officer and anr.

Court : Kerala

Reported in : [1984]149ITR120(Ker)

..... : 'it could well be said that when section 254 confers appellate jurisdiction, it impliedly grants the power of doing all such acts, or employing such means, as are essentially necessary to its execution and that the statutory power carries with it the duty in proper cases to make such orders for staying proceedings as will prevent the appeal if successful from being rendered nugatory.' 12. ..... or an order under section 31 or section 33, shall be paid within the time, at the place and to the person mentioned in the notice or order, or if a time is not so mentioned, then on or before the first day of the second monthfollowing the date of the service of the notice or order, and any assessee failing so to pay shall be deemed to be in default, provided that, when an assessee has presented an appeal under section 30, the income-tax officer may in his discretion treat the assessee as not being in default as long as such appeal is undisposed ..... time, at such place and to such person, as may be specified in the notice or order, or if a time is not so specified, then on or before the first day of the second month following the date of the service of the notice or order and any assessee failing so to pay shall be deemed to be in default: provided that, when an assessee has presented an appeal under section 31, the agricultual income-tax officer may in his discretion treat the assessee as not being in default so long as such appeal is undisposed of. ..... appellate tribunal of kerala : air1963ker73 .....

Baiju Kumar Vs. D.E.O.

Court : Kerala

Reported in : 2003(3)KLT240

..... section 7(2) of the kerala education act says that 'the manager shall be responsible for the conduct of the school in accordance with the provisions of the act and rules made thereunder. ..... all these contentions illcome from the mouth of the manager in the light of the mandatory provision in rule 51b which says that the manager shall give employment to a dependent of an aided school teacher dying in harness. ..... when the petitioner submitted the application, the order governing employment to dependents under the dying in harness scheme in public services was g.o.(p) no. ..... it is also stated that by ext.r2(b), he has rejected the claim of the petitioner on the ground that ext.p3 order has only prospective effect and the dependents of employees dying in harness on or after 30.3.1990 alone are eligible for employment assistance. ..... government orders relating to employment assistance to the dependents of government servants dying in harness shall mutatis mutandis, apply in the matter of such appointments. ..... it is true that the petitioner has preferred an application for employment assistance under the scheme issued in g.o.ms. ..... it is further submitted that since the death of his mother took place in 1989, a claim for employment made in 1998 cannot be entertained.6. ..... reads as follows:-'the manager shall give employment to a dependent of an aided school teacher dying in harness. .....

State of Kerala Vs. Balsara Hygiene Products

Court : Kerala

..... two issues, one of classification and the other of the exigibility of the second sale conducted by the assessee within the state under section 5(2) of the kerala general sales tax act, 1963, hereinafter referred to as "the act", arises in the above revisions. ..... however, the clear words employed in the karnataka general sales tax act, 1957 provided that in the case of any goods liable to tax under the act being produced or manufactured by a dealer with the brand name or trademark of another dealer, then the subsequent sale by purchasing dealer would be deemed to be the first sale liable to tax. ..... the contention of the learned senior counsel for the assessee is that the reasoning adopted in the said cases is wrong, in so much as the specific words employed in the section does not at all contemplate levy at a subsequent point of sale, wherein the court has assumed that the real price is reflected. ..... the assessing authority rejected both these contentions and held the sale by the assessee of products manufactured by another under the brand name owned by the assessee would be taxable under section 5(2); on its sale and though a second sale, the shifting of liability is sanctioned by the specific words employed in section 5(2). ..... construing entry 127 and the words employed therein, we are unable to agree with the assessing officer; applying the rules of 'ejusdem generis' and 'noscitur a sociis'. .....

Planters Forum Vs. State of Kerala

Court : Kerala

..... another enactment which needs to be noticed is the plantation rubber act, 1951 and the kerala plantation rubber rules, 1991 which managed registration of all plantations of 5 acres or more in which 15 or more persons were employed. ..... 24819/2003 and connected cases, the court on1711-2014 delivered the following: sts wp(c).no.26691/2010 appendix petitioner's exhibits: p1 copy of the notification no.efl.1-134/2006 dated246/2006, which was published in the kerala gazette (volume51 no.31 dated18/2006 p2 copy of the plantation tax assessment for the year20082009 in respect of ms. ..... . - the state shall, in particular, direct its policy towards securing - xx xx xx (b) that the ownership and control of the material resources of the community are so distributed as best to subserve the common good;" article 48a which has been inserted in the constitution by the 42nd amendment act, 1976 enumerates the directive principle of policy that the state shall endeavour to protect and improve the forest and wild life of the country ..... pp. 278-79, paras 10-12) "we see no substance in the respondent's contention that by re-defining the term `house' with retrospective effect and by validating the levies imposed under the unamended act as if notwithstanding anything contained in any judgment, decree or order of any court, that act as amended was in force on the date when the tax was levied, the legislature has encroached upon a judicial .....

Canara Bank and ors. Vs. State of Kerala and ors.

Court : Kerala

Reported in : AIR1982Ker1

..... alwaye municipal council (ilr (1978) 2 ker 519) : (1979 tax lr noc 49) by the proviso to rule 19 (1) of the taxation and finance rules in schedule ii to the kerala municipalities act, 1960 (hereinafter the kerala act) the kerala legislature has validly provided for the continuance of the levy of profession tax by the municipalities in this state at the higher rates that were in force in those municipalities as contemplated by the proviso to article 276(2) of the constitution. ..... it was held that as per the definition, the word 'employee' 'includes any person employed for wages on any work connected with distribution or sale of the products of the factory', and that, therefore, though the employees of the sales office are not employed in the factory, they are employees who had to be insured. ..... 272 of 1976 that the quilon municipality which is concerned in that case is not 'such municipality' as was levying profession tax at such higher rate at the commencement of the constitution. ..... employees' insurance court, (1976) 1 andh wr 344 : (1976 lab ic 868) (andh pra) (fb) to contend for the position that even in conjunction wife the expression 'means', the word 'includes' would indicate that the definition is not exhaustive but only enumerative. ..... this is for the half-year ending 31-3-1976 and is over and above the maximum half yearly profession tax of rs. ..... the assessments impugned are for both the 1st and 2nd halves of 1972-73, 1973-74, 1974-75 and 1975-76 and for the first half of 1976-77. .....

B. Sundaresan Vs. State of Kerala and ors.

Court : Kerala

Reported in : AIR1995Ker307

..... in such a background, the west bengal rural employment and production act, 1976 was passed for raising additional resources. ..... subsequently after the defence of india rules were withdrawn in 1977, the 1976 order was cancelled, and the state then issued a declaration that cashew nut is an essential article under clause (2) of section 2 of the kerala essential articles control (temporary powers) act, 1961. ..... mainly on the ground of conflict between a central legislation and the state legislation the court came to the conclusion that no order can be made by the government of kerala under section 3 of the kerala raw cashewnuts (procurement and distribution) order 1977 and that the action of the kerala government is beyond the power conferred on it by the kerala legislature. 18. ..... any revenue officer above the rank of revenue inspector, any officer of the sales tax department above the rank of an inspector, or any officer of the co-operative department not below the rank of junior co-operative inspector or any block development officer, or any other officer authorised by the government or any police officer not below the rank of a sub-inspector are empowered to enter, search and seize the cashew nuts. ..... the west bengal government has sent a bill to the president with the object of levying a tax on the income from tea. ..... therefore, we do not see how the validity of the tax can be sustained. .....

Central Automobiles Vs. the State of Kerala

Court : Kerala

Reported in : [1975]35STC478(Ker)

..... the proviso to section 13 of the income-tax act can be made only if either no method of accounting has been regularly employed by him or the method of accounting, in the opinion of the income-tax officer, is such that the income, profits and gains cannot be properly deduced from his method of accounting if he has been regularly employing ..... under section 17(3) of the kerala general sales tax act was issued to the assessee. ..... the appellate tribunal reversed the decision of the appellate assistant commissioner and restored the order of the assessing authority on the ground that the assessee did not maintain an inventory for the opening and closing stocks for the year.the tribunal observed as follows :the sales tax officer found that the assessee did not maintain an inventory for the opening and closing stocks for the ..... had not been produced and for purchases of over 3 lakhs of rupees no vouchers were forthcoming and without the vouchers the entries in the account books could not be verified; (2) there was no quantitative tally for the grains and for other materials purchased by the assessee and it was not possible to accept the books of account, where the turnover was as large as 17 lakhs of rupees without a quantitative tally ; (3) a fairly big ..... the above facts, it has to be noted that under rule 32(2) of the kerala general sales tax rules, it is necessary for the assessee to maintain separately under separate heads the turnover of goods which carry different percentage of sales tax .....

Chellappan Vs. State of Kerala

Court : Kerala

Reported in : (1990)IILLJ309Ker

..... the kerala toddy workers' welfare fund act, 1969, under which he was bound to pay certain contributions to the toddy welfare fund, in his capacity as an employer ..... the only contention urged by counsel for the appellant is that sections 4 and 5 of the kerala toddy workers' welfare fund act, act 22 of 1969, impose a tax which is beyond the legislative competence of the ..... the appellant's argument proceeds on the fundamental misconception that the payment of contribution directed to be made by the employer under the employees' state insurance act or other similar payment or benefit under various other social welfare legislations must either be labelled as a tax or a fee in order to attain ..... compulsory exaction of money partaking the character of a tax and as there is no entry in list ii enabling the state to levy a tax of this nature, the tax levied under the act will fall under the residuary entry, entry 97 of list i only and thus parliament alone and not the state legislature has the competence to enact the law.3. ..... from entry 97 of list i or entry 47 of list iii when legitimation is directly derived for the charge from entries 23 and 24 of list iii'.in this view, it is unnecessary for us to consider whether the act is a legislation under entry 62 of list ii, imposing tax on luxuries.5. ..... contributions to provident funds or payment of other benefits to workers are not required to be and cannot be labelled as taxes or fees for the sole and simple reason that the are neither taxes nor fees'. .....

Mayakrishnan R. and ors. Vs. State of Kerala and ors.

Court : Kerala

Reported in : (1998)IILLJ304Ker

..... in the offices of the deputy commissioners of agricultural income tax and sales tax.20% of the successive substantive vacancies shall be filled or reserved to be filled by direct recruitment and the remaining shall be filled or reserved to be filled by transfer of assistant sales tax officers, sales tax inspectors, agricultural income tax inspectors, agricultural income tax and sales tax inspectors, intelligence inspectors, checkpost inspectors and junior superintendents of the kerala agricultural income tax and subordinate service.notwithstanding anything contained in rule 2(12) of part i of the kerala state and subordinate services rules, 1958 persons employed in the ..... so long as the validity of the rule is not in question, and so long as it cannot be justifiably said that the action taken by the commission is contrary to the rule, or, is so irrational, unreasonable and arbitrary that no reasonable person in the position of the commission would have so acted, the action of the commission is not liable to be judicially reviewed on the mere ground that the reasons stated in justification thereof were not 'correct'. ..... state of kerala ilr 1976 (2) kerala 552 to the effect that in case of repugnancy between the special rules and the general rules pertaining to recruitment, the former would prevail over the latter as provided in rule 2 of part ii of the kerala state and subordinate services rules. .....