Court : Kerala
..... for several years, the appellant has been assessed only under the kerala agricultural income-tax act treating 100% of the income as agricultural income and, therefore, the appellant has been filing returns under the agricultural income-tax act and paying tax to the state government on the entire income. ..... in this raw state, or after application to it of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render it fit to be taken to market, the value calculated according to the average price at which it has been so sold during the relevant previous year: (b) where agricultural produce is not ordinarily sold in the market in its raw state or after application to it of any process aforesaid, the aggregate of (i) the expenses of cultivation; (ii) the land revenue or rent paid for the area in which it was grown; and (iii) such amount ..... means- (a) any rent or revenue derived from land which is situated in india and is used for agricultural purposes; (ii) the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver or rent-in-kind to render the produce raised or received by him fit to be taken to market; or (iii) the sale by a cultivator or receiver of rent-in-kind of the produce raised or received by him, in respect of which no process has been performed other than a process of the nature described in paragraph (ii) of this sub-clause. .....
Tag this Judgment!Court : Supreme Court of India
..... case the income of the victim is only from salary, the presumption would be that the employer under section 192 (1) of the income-tax act, 1961 has deducted the tax at source from the employees ..... law, the presumption will be that employer-state government at the time of payment of salary deducted income-tax on the estimated income of the deceased employee from the salary and in absence of any evidence, we hold that the salary as shown in the last pay certificate at rs.8,920/- should be accepted which if rounded off comes to rs.9,000/- for calculating the compensation payable to the dependent(s). ..... the employer fails in default to deduct the tds from employee salary, as it is his duty to deduct the tds, then the penalty for non-deduction of tds is prescribed under section 201(1a) of the income-tax act ..... the present case, none of the respondents brought to the notice of the court that the income-tax payable by the deceased sajjan singh was not deducted at source by the employer- ..... the finding as recorded above and the provisions of the income-tax act, 1961, as discussed, we hold that the high court was wrong in deducting 20% from the salary of the deceased towards income-tax, for calculating the ..... find it extremely difficult to fathom any rationale for the observation made in para 24 of the judgment in sarla verma case2 that where the deceased was self-employed or was on a fixed salary without provision for annual ..... in general manager, kerala state road transport corporation .....
Tag this Judgment!Court : Kerala
..... he points out that for the purpose of the building and other construction workers' welfare cess act, 1996, the words and expressions used in that act but not defined but defined in the building and other construction workers (regulation of employment and conditions of service) act, 1996, (hereinafter referred to as the parent act) shall have the meanings respectively assigned to them in that act. ..... - (1) there shall be levied and collected a cess for the purposes of the building and other construction workers (regulation of employment and conditions of service) act,1996, at such rate not exceeding two per cent but not less than one per cent of the cost of construction incurred by an employer, as the central government may, by notification in the official gazette, from time to time specify. ..... therefore, according to the learned government pleader, since the petitioner answers the definition of 'employer' for the purpose of act, the petitioner is liable to pay the cess as demanded in ext.p4.3. ..... ext.p2: true photocopy of the land tax receipt no.1967215 dated 20 10.2006 ext.p3:true photocopy of the application for change of registry submitted before the varkala municipality on 5.10.2005. ..... in the high court of kerala at ernakulam present: the honourable mr.justice s.siri jagan wednesday, the 16th day of january 2013 26th pousha 193 wp(c).no. ..... state of kerala rep. .....
Tag this Judgment!Court : Kerala
..... the industrialization of the panchayat is the ultimate aim sought to be secured and the benefit derived to the panchayat is by way of taxes, employment and so on and so forth. ..... = = = = = = = = = = = = = = = = writ appeal no.1385 of 2012 = = = = = = = = = = = = = = = = = = = = = dated this the 8th day of january, 2013 judgment vinod chandran, j the appellant challenges the order in the writ petition as also the review by which the panchayat's decision to confirm the auction in the name of the 3rd respondent was upheld by the learned single judge.2. ..... the contention of the petitioner (appellant herein) before the learned single judge was that he had been continuing in the premises from 2005 till 2010 and he had applied for extension of the facilities for another 14 years which was rejected by the panchayat, without following the norms of the scheme. ..... annexure d, produced before the learned single judge by an application dated 9.11.2012, is a letter issued by an autonomous body constituted by the government of kerala, viz; kerala institute of local administration. ..... ext.p14 is only a communication issued to a query under the right to information act, 2005 with respect to an audit objection regarding the establishment of the industrial estate. ..... annexure a1 produced along with the writ appeal, is again a reply to a query under the right to information act and is only a project report which does not at all advance the case of the appellant. .....
Tag this Judgment!Court : Kerala
..... the petitioners obtained licence under the kerala panchayath raj act,1994 from the concerned grama panchayath as evident from ext.p2. ..... day of december 2012 judgment k.m.joseph,j.the petitioner has approached this court seeking the following relief: i)issue a writ of mandamus or any other appropriate writ order or direction, directing respondents 1 and 2 to provide adequate and sufficient police protection to the life of the petitioners and to provide adequate and sufficient police protection for loading and unloading works by the petitioners in their business premises as per ext.p2 licence issued by the pookkottoor grama panchayath from respondents 3 to 6 unions and ..... their men on the basis of ext.p3 demand made ..... the petitioners are in no need to employ any staff for the purpose of the business, like accounting, billing, cleaning, loading unloading etc. ..... petitioners have also got sales tax registration under the value added tax.3. .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... (1) by adducing satisfactory proof to the effect that the place from which the secret books of account were seized formed part of the place of business of the respondents or was in their exclusive possession and control, (2) that the secret books of account were maintained by or under the orders of the respondents, (3) that the said books of account were in the handwriting of either of the respondents or their accountant, or clerk or some other person employed by them. ..... *** reportable by the court: all these six revision petitions are preferred by the petitioner-assessee under section 86 of the rajasthan sales tax act 1994 (for short, the act of 1994) against the impugned judgment/order dated 20th of september 2002, passed by the learned tax board, ajmer, whereby three appeals filed by the petitioner were dismissed and [2] three appeals laid by the respondent revenue were allowed by a common verdict. ..... yet another judgment of apex court on which the learned counsel for the petitioner has placed reliance is a decision of apex court in state of kerala vs. k.t. ..... mehta, collector of customs, which is heavily relied upon by the learned counsel for the state of kerala is of no assistance to the state. ..... on this proposition, the learned counsel for the petitioner has placed reliance on a decision of apex court in case of state of kerala vs. m.m. ..... singhvi has also placed reliance on a decision of apex court in case of kerala glue factory vs. ..... in state of kerala vs. k.t. .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... (1) by adducing satisfactory proof to the effect that the place from which the secret books of account were seized formed part of the place of business of the respondents or was in their exclusive possession and control, (2) that the secret books of account were maintained by or under the orders of the respondents, (3) that the said books of account were in the handwriting of either of the respondents or their accountant, or clerk or some other person employed by them. ..... *** reportable by the court: all these six revision petitions are preferred by the petitioner-assessee under section 86 of the rajasthan sales tax act 1994 (for short, the act of 1994) against the impugned judgment/order dated 20th of september 2002, passed by the learned tax board, ajmer, whereby three appeals filed by the petitioner were dismissed and [2] three appeals laid by the respondent revenue were allowed by a common verdict. ..... yet another judgment of apex court on which the learned counsel for the petitioner has placed reliance is a decision of apex court in state of kerala vs. k.t. ..... mehta, collector of customs, which is heavily relied upon by the learned counsel for the state of kerala is of no assistance to the state. ..... on this proposition, the learned counsel for the petitioner has placed reliance on a decision of apex court in case of state of kerala vs. m.m. ..... singhvi has also placed reliance on a decision of apex court in case of kerala glue factory vs. ..... in state of kerala vs. k.t. .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... (1) by adducing satisfactory proof to the effect that the place from which the secret books of account were seized formed part of the place of business of the respondents or was in their exclusive possession and control, (2) that the secret books of account were maintained by or under the orders of the respondents, (3) that the said books of account were in the handwriting of either of the respondents or their accountant, or clerk or some other person employed by them. ..... *** reportable by the court: all these six revision petitions are preferred by the petitioner-assessee under section 86 of the rajasthan sales tax act 1994 (for short, the act of 1994) against the impugned judgment/order dated 20th of september 2002, passed by the learned tax board, ajmer, whereby three appeals filed by the petitioner were dismissed and [2] three appeals laid by the respondent revenue were allowed by a common verdict. ..... yet another judgment of apex court on which the learned counsel for the petitioner has placed reliance is a decision of apex court in state of kerala vs. k.t. ..... mehta, collector of customs, which is heavily relied upon by the learned counsel for the state of kerala is of no assistance to the state. ..... on this proposition, the learned counsel for the petitioner has placed reliance on a decision of apex court in case of state of kerala vs. m.m. ..... singhvi has also placed reliance on a decision of apex court in case of kerala glue factory vs. ..... in state of kerala vs. k.t. .....
Tag this Judgment!Court : Delhi
..... union of india (1979) 4 scc 573.the pragmatics of the situation is that if the stream of contributions were frozen by employers' defaults after due deduction from the wages and diversion for their own purposes, the scheme would be damnified by traumatic starvation of the fund, public frustration from the failure of the project and psychic demoralisation of the miserable beneficiaries whey they find their wages deducted and the employer get away with it even after default in his own contribution and malversation of the workers' share. ..... [1976] 37 stc 39.the division bench of the andhra pradesh high court was to consider whether copra is an oil-seed within the meaning of item (vi) of the list of declared goods mentioned in section 14 of the central sales tax act, 1956, and whether it is eligible to sales tax under the andhra pradesh sales tax act, 1957. ..... 2 & 3 inasmuch as unless and until it was the ratio of the supreme court in maharashtra state co-operative bank ltd.vs.the assistant provident fund commissioner (supra) that an entry under the epf act should be interpreted in the most wide manner by ignoring the normal meaning assigned to that term, i do not think that the observations of the supreme court in any manner helps the respondent no.2 for arguing that a dry brown coconut is a fruit and the products made therefrom are fruit products. ..... raman, [1960] 11 stc 26.the kerala high court also took the same view. ..... income-tax and sales-tax, kerala v. a.p. .....
Tag this Judgment!Court : Kerala
..... since the proceedings under kerala value added tax act is pending consideration before the intelligence squad and moreover the investigation is not completed the petitioner is not entitled to get interim custody of the property.5. ..... if any offence punishable under any law for the time being in force, and requiring production of the gold ornaments for trial is made out within one month, by the respondent or any other statutory agency, the trial court shall grant interim custody of the gold ornaments to the revision petitioner on proper condition to the satisfaction of crl.r.p.no.1814 of20137 the trial court as to ensure the production of the same as and when required. ..... after considering the materials on record and the arguments of the petitioner, the learned magistrate dismissed the petition mainly on a finding that the gold ornaments cannot be given to the petitioner as the investigation of the case is at the initial stage. ..... intelligence squad no.iii of commercial tax palakkad has sent a communication to the investigating officer to keep the proceedings until section 47 (2) proceedings under kerala value added tax are completed. ..... the accused was employed to deliver the gold ornaments to other jewellers as well as for marriage purposes in accordance with orders received by the petitioner's jewellery. .....
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