Court : Kerala
..... section 72 of the act shall be fully applicable and the ddma without drawing any proceedings under the land conservancy act, 1957 can very well direct an occupier of government land to vacate and remove his construction in the process of planning or managing, conducting or implementing measures for prevention of danger or threat ..... property from which the petitioners are being directed to be evicted after removing the structures are properties owned by the petitioners, they were recorded as owners in thandaper of vanchiyoor village and they are paying land tax and asking the petitioners to vacate the portion and remove the building is nothing but violation of the petitioners' right guaranteed under article 300a of the constitution of india. ..... the petitioner has been paying tax for the property in question, and claims to be the successor of a grantee from the government, he comes within the exemption of section 3(1)(b) and (d) read with clause (e) ..... writ appeals raise an important issue pertaining to the extent of power which can be exercised by the district disaster management authority (for short, the ddma ) in reference to a disaster ..... the petitioner, they have valid title and they have been paying tax in respect of the property ..... by the documents from which the petitioner traces his title to the land does not indicate that the public canal flowing underground, owned by the government, shall stand transferred to the petitioner by transfer of the respective area situated in the above .....
Tag this Judgment!Court : Kerala
..... was approved by a majority of the concerned creditors or members the court has to be satisfied that the company or any other person moving such an application for sanction under section 391(2) of the act had disclosed all the relevant matters mentioned in the proviso to section 391(2) of the act and also that the requisite information as contemplated under the proviso was also placed for consideration of the concerned voters so as to enable them to take an objective decision whether to ..... true that in the decision in marybong's case (supra), it was held that the second proviso to section 394(1) would apply only in cases where there is commencement of winding up either by presentation of a winding-up petition or resolution of voluntarily winding up of a company was ..... before dealing with the rival contentions it would only be proper and profitable to consider the position of law regarding the extent of jurisdiction of this court in the light of the provisions of law as also authorities on the ..... of the facts necessary for the disposal of this petition is as follows:- the first petitioner/first transferor company was incorporated on 17.7.1995 in the state of kerala under the companies act, 1956 (for short `the act') as `manjilas agro foods limited'. ..... contextual situation, it is relevant to note that the objections as noted above, would not actually reveal anything to suggest that the petitioners had committed any fraud on tax or that the scheme had any unconscionable or unfair terms. .....
Tag this Judgment!Court : Kerala
..... tax act, 1961 [hereinafter referred to as state act of 1961 ], wherein section 3, the charging section, provides for levy of tax and the rate of tax; connected cases the same being on the price for admission to any entertainment at a rate not less than 24% and ..... of parliament, members of state legislature, members of panchayats, members of municipalities and members of other local authorities who receive any consideration in performing the functions of ..... , service and taxable service have been so defined under section 65b (44) and (51) : (44) service means any activity carried out by a person for another for consideration, and includes a declared service, but shall not include - (a) an activity which constitutes merely, - (i) a transfer of title in goods ..... and the person who owns and built it provides and ..... and ..... tax evolved over the years and how in different situations, relying on the power of the union parliament to impose tax ..... tax by the state and determining income from property under the income tax act ..... tax ..... tax act, 1987 [hereinafter referred to as expenditure tax act ..... and a member thereof shall be treated as distinct persons; (b) an establishment of a person in the taxable territory and ..... and sale, the power of the state to tax the sale element would arise only if there is a discernible sale of goods and only to the extent ..... act,1957; a proportionate portion of which was shared by the states, which prohibited the states from levying any sales tax ..... tax the very same activity is the long and short .....
Tag this Judgment!Court : Kerala
..... to section 236 (1), (3) and 11 which read as under: "236: general provisions regarding licences and permissions (1) save as otherwise expressly provided in, or may be prescribed under this act, every application for any licence or permission under this act or any rule or bye-law made thereunder, or for the renewal thereof, shall be made not less than thirty and not more than ninety days before the earliest date with effect from which, or the commencement ..... rule 24 relates to the instructions that the licensee shall obey and rule 25 gives power to the president to cancel the licence if he is convinced that any of the conditions of the licence had been violated or if the court of law has convicted the licensee under the protection of civil rights act,1957 or he has committed any offence in respect of ..... . bombay air 1954 sc 155, while dealing with the provisions of s.42(1) of the income-tax act where the term 'deemed to accrue' had been used, held (at page 157): the term 'deemed' brings within the net of chargeability income not actually accruing but ..... sub section (13) which was incorporated with effect from 24/3/1999 indicates that no licence or permission shall be granted to any person who had defaulted any payment of tax, fees or ..... ss. 134 and 135 and 443(10) would lead to the conclusion that the respondent corporation has imposed a tax on the advertisement which cannot be erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding or structure within the .....
Tag this Judgment!Court : Kerala
..... sells or stores for sale liquor in any place other than the licensed premises; or (c)if the holder thereof is convicted of any offence against this act or of any cognizable and non-bailable offence or of any offence under the dangerous drugs act, 1930, or under the trade and merchandise marks act, 1958, or under sections 478 to 489 of the indian penal code; or (d)where a licence or permit has been granted on the application of the holder of an exclusive or other privilege or of ..... points out that, since the procedure contemplated by rule 8 of the abkari shops disposal rules, 2002( kerala) (herein after referred to as the disposal rules for short) contemplates dividing of the sample taken into two, marking them separately as 'a' and 'b' respectively, sending of the a sample for chemical analysis and thereafter producing of 'b' sample before the jurisdictional court, whenever a crime is registered, a valuable right is conferred on the licensee to have the second sample subjected to ..... cancel or suspend any license or permit granted under this act:- (a) if any fee, duty, tax or rental payable by the holder thereof be not duly paid; or (b) in the event of any breach by the holder of such license or permit or by his servant, or by anyone acting with his express or implied permission on his behalf, of any of the terms and conditions of such license or permit; or [(bb) if the holder thereof or his servant, or anyone acting with his express or implied permission on his behalf, .....
Tag this Judgment!Court : Kerala
..... under: "we notice that the provisions of the kerala panchayat raj act and the rules framed thereunder and the provisions of the mines and minerals (development and regulation) act, 1957 and the rules framed thereunder operate in different fields. ..... workplace or other installation of machinery or manufacturing plant for which permission is applied for is objectionable by reason of density of population in the neighbourhood and the possibility to cause nuisance or pollution and the village panchayat after having considered the application and the reports of the secretary, and of such other authorities as specified in sub-section (4) may as expeditiously as possible, at any rate within sixty days- (a) grant the permission either absolutely or subject to such conditions as it ..... mining plan can be submitted within one year from the commencement of rules which period can be further extended for a ..... the short facts involved in the writ petition would disclose that the petitioner, a private limited company, had obtained quarrying lease from government of kerala for quarrying granite building stones from a property having an extent of 4.1341 ..... commercial tax officer and others reported in 12 stc 272, which held that "although, as far as the appellate authority is concerned under the tamilnadu general sales tax act, 1959, its jurisdiction and power to condone delay is limited to a period of 30 days, that limitation cannot be made applicable to the high court while exercising jurisdiction .....
Tag this Judgment!Court : Kerala
..... the learned counsel would rely on the provisions of section 11 of the kerala building tax act read with rule 10 of the kerala building tax rules and rule 14 of the kerala building tax (plinth area) rules. ..... on a consideration of the facts and circumstances of the case and the submissions made across the bar, i find that, the statutory prescription with regard to the maintaining of an appeal before the appellate authority is found in section 11 of the kerala building tax act 1975. ..... it is the stand of the learned counsel for the petitioner that, inasmuch as in exts.p7 assessment order and p8 demand notice, the petitioner has been assessed to building tax in an amount of rs.17,42,100/-, and the said amount is directed to be paid in four equal quarterly instalments of rs.4,35,525/- falling due on 25.09.2015, 25.12.2015, 25.03.2016 and 25.06.2016 respectively, his liability to pay tax would commence only from 25.09.2015, and therefore, an appeal preferred by him before the 1st respondent on or before 25.09.2015 would not be required to be accompanied ..... accordingly, i am of the view that, although, the petitioner had filed his appeal before the appellate authority before the last date stipulated for payment of the 1st instalment of the tax assessed on him, the appeal would have to be necessarily accompanied by proof of remittance of the 1st instalment, which in my view had already fallen due from date of the assessment order. .....
Tag this Judgment!Court : Kerala
..... are the tenants in r.c.p.no.143 of 2014 on the file of the rent control court, ernakulam, a petition filed by the respondent/landlord for an order of eviction under section 11(8) of the kerala buildings (lease and rent control) act, hereinafter referred to as "the act" for short. ..... , the landlord produced along with ext.p3 list of documents dated 25.11.2015, attested copies of the returns submitted by him under the income tax act, 1961 and the kerala value added tax act, 2003 2. ..... question whether the copies produced by the landlord (the originals of the said documents are in the custody of the income tax department/commercial taxes department) are admissible in evidence is a matter which need not be gone into at the stage of issuing the certified ..... the civil rules of practice, kerala it is contended that the petitioners have a right to inspect any document filed in court and obtain copies thereof, that there is no prohibition either in the code of civil procedure or in the civil rules of practice, kerala prohibiting the grant of certified copies of any document produced in court and therefore, the rent control court erred in holding that the documents produced are only copies of originals which are with ..... attested copies of the sales tax returns filed by m/s kpk and sons before the commercial taxes department for the years 1994-1995 to ..... attested copies of the income tax returns filed by m/s kpk and sons before the income tax department for the assessment years 1994-1995 to 2014-2015 .....
Tag this Judgment!Court : Kerala
..... prosecution case is suspicious, that the accused had no reason at all to accept illegal gratification, because prior to the date of trap itself, he had passed orders cancelling the proceedings initiated against the appellant under section 271b of the income tax act, and that a vicious trap was arranged by the c.b.i on a mischievous complaint filed by the complainant johny for the reason that the accused was not inclined to pass orders in his favour in view of clear violations ..... proceeding under the income tax act was initiated against him and in the said proceeding, the income tax commissioner (investigation), thrissur passed orders directing him to pay the amount of tax due and also imposing a penalty of 22703/- under rs.section 271b of the income tax act (for short i.t act ). ..... on the other hand, the learned standing counsel for the c.b.i submitted that there is absolutely nothing to suspect the truth or genuineness of the prosecution case, or the complaint made by pw2, and that the accused had in fact demanded and accepted money from the complainant without disclosing the earlier orders passed by him, and on a promise that even under section 271a of the income tax act, he would impose a very lesser amount of fine. ..... in the result, this appeal is allowed in part to the very limited extent modifying and reducing the sentence imposed by the trial court under section 13(2) read with section13(1) (d) of the p.c. .....
Tag this Judgment!Court : Kerala
..... (6) the costs of and incidental to all proceedings before a judicial magistrate of the first class or metropolitan magistrate or the high court under this section shall be in the discretion of such magistrate or the high court, and such magistrate or the high court shall have full power to determine by whom or out of what property and to what extent such costs are to be paid and to give all necessary ..... to reject this contention what is necessary is only quote read subsection 1 and 3 of section 402 of the marine ship act together, which reads thus: sub section 1:- (a) wholly or in part within the territorial waters of india in saving life from any vessel, or elsewhere in saving life from a vessel registered in india, or (b) in assisting a vessel or saving the cargo or equipment or a vessel which ..... that the writ petitioner was not entitled for any salvage money since the rescue operation was not conducted within the territorial waters of india and section 402 of the merchant shipping act, 1958 is not applicable to the facts of the present case. ..... the salvage tug with salvage team commenced repairs on the distressed vessel and cgs vajra was diverted to return ..... - (1) the general superintendence, direction and control of the coast guard shall vest in, and be exercised by, the central government and subject thereto, and to the provisions of this act and the rules, the command and supervision of the coast guard shall vest in an officer to be appointed by the central government as the .....
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