Judgment Search Results Home > Cases Phrase: wealth tax act 1957 section 28 hearing by high court Court: kerala Page 26 of about 259 results (0.263 seconds)

Argus International Vs. Assistant Commissioner (Assessment) and ors.

Court : Kerala

Reported in : (2008)14VST171(Ker)

..... for sale only to the brand name holder, inter-state movement of goods by the petitioner to kerala is under contract of sale and therefore sale though subsequently made is actually an inter-state sale under section 3(a) of the central sales tax act, 1956 taxable in tamil nadu. ..... challenging exhibits p15 and p16 orders of assessment issued by the first respondent under section 19b of the kerala general sales tax act, 1963. ..... 227 of 2003 dated january 5, 2004 wherein a division bench of this court has held that in the case of tax evasion, the assessing officer will be entitled to make assessment under section 19b, and submits that the petitioner's case is clearly covered by the ..... -(1) if the assessing authority is satisfied that a dealer has, with a view to evade the payment of tax, shown in his accounts, sale or purchase of any goods at prices lower than the prevailing market price of such goods, it may estimate the value of each goods, on the basis of the prevailing market price and ..... commercial tax officer reported in : [1985]154itr148(sc) held that courts should not approve colourable devices or dubious methods adopted by parties for evading payment of tax legitimately due to ..... so far as the second decision of this court is concerned, it has nothing to do with the product with a ..... counsel for the petitioner relied on two division bench decisions of this court, one of which is in deputy commissioner of sales tax (law) v. ..... supreme court has in two decisions in commissioner of income-tax .....

CochIn Plantations Ltd. Vs. State of Kerala

Court : Kerala

Reported in : [1997]227ITR38(Ker)

..... law are raised for decision of this court :' (i) whether, on the facts and in the circumstances of the case, the original order of assessment ceases to be operative, when an order has been passed under section 35 of the agricultural income-tax act, 1950, in reassessment proceedings ? ..... on receipt of the assessment order, the assessee filed an application under section 19 of the agricultural income-tax act, 1950, for cancelling the assessment and to pass fresh assessment order on the basis of the returns ..... the facts and in the circumstances of the case, the tribunal is correct in holding that the requirement of section 19 of the agricultural income-tax act has not been established to reopen the assessment ?' 2. ..... the above view which we are taking regarding the scope of the application filed by the assessee under section 19, we do not think it is necessary for us to go into the other questions raised in this revision regarding the effect of the order passed under section 35 of the agricultural income-tax act, 1950. ..... taking into consideration all these aspects, we are of the view that the application filed under section 19 by the assessee is to be allowed and fresh opportunity should be given to the assessee on the basis of the returns filed by it ..... (ii) whether, on the facts and in the circumstances of the case and in the light of the decision of this court reported in : [1989]178itr457(ker) , the tribunal is justified in holding that the original assessment order is operative in .....

Hotel Elite and ors. Vs. State of Kerala and ors.

Court : Kerala

Reported in : [1988]69STC119(Ker)

..... high court was considering the validity of the same proviso to section 3(1) of the madras general sales tax act ..... high court related to the validity of the proviso to section 3(1) of the madras general sales tax act. ..... before the madras high court was relating to the validity of the levy of sales tax on articles of food and drink sold to customers in hotels classified or approved by the government of india, department of tourism, as per entry 150 of the first schedule to the tamil nadu general sales tax act, 1959 as ..... is carried on and the expectation of large profits are the characteristics of dealers who are distinct from dealers not covered by the proviso.the decision in kadiyala chandrayya's case air 1957 ap 261 was followed in a later decision of the andhra pradesh high court reported in state of andhra pradesh v. ..... made under the proviso in question in krishna iyer's case (1956) 2 mlj 179 was not found to have had any reasonable basis, having a just and reasonable relation to the object of the act; in the cases before us also we have not been able to find any reasonable basis for the classification based on the place where the articles of food and drink are sold, having any reasonable ..... decision of the supreme court in ganga sugar corporation's case (1980) 1 scc 223 and the decision of the andhra pradesh high court in kadiyala chandrayya's case air 1957 ap 261 we do not find it possible to agree with the view expressed by the madras high court in sangu chakra hotels pvt ..... air 1957 .....

Kamil Mohammed Vs. the State Ofkerala

Court : Kerala

..... : of the writ petition: it is submitted that the premises on which the challenge to one time tax was upheld, with great respect by the apex court and the hon'ble high court is wholly illogical, irrational and on presumptions and assumptions which has no basis with the true facts and ground realities.5. ..... learned counsel for the petitioner then contended that tax under section 3 can be levied for use of the vehicle on the roads in the state of kerala ..... it is also contended that levy of motor vehicle tax under section 3 of the act is on the person, who uses the vehicle. ..... thereupon, one time tax as provided under section(3) of the kerala motor vehicles taxation act 1976 was levied by the respondents. ..... subsequently, section 3 of the kerala motor vehicles taxation act was amended and levy of one time tax was introduced ..... the levy of one time tax in the kerala motor vehicles taxation act, was challenged before this court and a division bench of this court in anas v. ..... as already noticed above, not only the motor vehicles taxation act, but also the levy of one time tax stands upheld both by this court and also by the apex court. ..... : copy of the relevant page of the finance bill 201 proposing amendment to in the kerala motor vehicle taxation act 197.to levy tax on the purchase value index of the private service vehicles. p2. ..... therefore, according to him, the purchase value, the basis on which, tax is levied by ext.p1 amendment to the annexure to the act has no nexus with the legislative object. w.p. .....

M.Vasudevan Vs. Commercial Tax Officer, 1st Circle, Palakkad

Court : Kerala

..... intending to conduct business in 'edible oil', submitted application for registration under kerala value added tax and central government sales tax act as per exts.p2 and p2(a), before the 1st respondent authority as early as on 05.02.2013 ..... wp(c).20114/2013 -------------------------------------------- against the judgment in wp(c) 20114/2013 of high court of kerala dated1408-2013 ................ ..... was delay in issuing registration certificate and the appellant who was eager to start his business, complaining delay on the part of the department approached this court in a writ petition seeking writ of mandamus which came to be disposed of as per ext.p5 judgment directing the respondent authorities to expedite the ..... in the high court of kerala at ernakulam present: the hon'ble ..... the facts of the present case, though the invoice placed on record invites only 15,000/- as tax payable and before even starting the business by the dealer it is not just w.a. no. ..... letter to the assistant commissioner, state of kerala, bringing to the notice the modus operandi adopted by several dealers in the borders of state of kerala and also in the state of tamil nadu to evade payment of tax by entering into the transactions 'online' without any physical movement and if there w.a. no. ..... .bobby john pulikkaparambil this writ appeal having come up for admission on1911-2013, the court on the same day delivered the following: manjula chellur, c.j.& a.m. ..... section 14 of the act no doubt provides for additional security .....

Marbles India Vs. State of Kerala

Court : Kerala

Reported in : [2003]133STC405(Ker)

..... item is taxable at the point of first sale within the state by a dealer who is liable to tax under section 5 of the act at the rate of 2 per cent. ..... main question involved in this tax revision case is whether magnesite powder used by the assessee for manufacture of mosaic tiles would come within entry 84 of schedule i of the kerala general sales tax act, 1963, which deals with ..... what the supreme court observed in that case is :'it has not been defined in the act and being a word of every day use it must be construed in its popular sense meaning 'that sense which people conversant with the subject-matter with which the statute is dealing would attribute ..... though dictionary meaning has no decisive role in interpreting a taxing entry, it can be looked into for the purpose of understanding the ordinary meaning of ..... our conclusion therefore is that the rate of tax applied by the authorities below is correct and proper in the facts of the ..... hence it wants this court to adjudicate the matter in ..... parlance' theory propounded by the supreme court in ramavatar budhaiprasad v. ..... the sales tax officer treated the goods as a raw material used for the manufacture of mosaic tiles and thereby applied the rate of tax at 10 per ..... is used as a fertiliser and it is so established in the enquiry it may be a case of levy of sales tax at the rate of 2 per cent. ..... authority the assessee pleaded that magnesitc powder which is otherwise known as 'dolomite' is a fertiliser liable to be taxed at the rate of 2 per cent. .....

State of Kerala Vs. M/S.Riyas Jewellery

Court : Kerala

..... by virtue of section 7(1)(a) of kerala general sales tax act 1963, so far as the dealer dealing in gold or silver ornaments or wares, he has the option of paying the tax at 130% of the tax payable by him as conceded in the return or accounts for the immediate preceding year or the tax paid for the immediate preceding year whichever is higher. ..... the intention of the legislature to add additional words to section 7(1)(a) was with a purpose to see that if, after the computation of tax or processing the returns, the tax payable is higher than the conceded tax, such benefits should not escape from the revenue. ..... in the high court of kerala at ernakulam present: the hon'ble the chief justice dr. ..... it is not in dispute under section 5 and 5a charging sections, the tax was paid and so also additional tax was paid under section 5d of the aforesaid act. ..... in order to have a better understanding of section 7(1)(a), one has to read explanation which was available according to the respondent assessee to know that it would mean that the tax in the main provision includes only the tax referable to section 5 and also section 5a and not section 5d. ..... sri.k.m.firoz this sales tax revision having been finally heard on26 09-2013, the court on the same day passed the following: appendix to st.rev.no.87of2011petitioner's exhibits annexure-a- true copy of the assessment order dated0506/2009 annexure-b- true copy of the order of the deputy commissioner appeals dated2612/2009 annexure-c- .....

Agro-industrial Trading Corporation Vs. State of Kerala

Court : Kerala

Reported in : 1988(38)ELT618(Ker)

..... by section 71 the tribunal was to be deemed to be a court under the general act, except for the purpose of section 54 of the act (section 54 confers a right of appeal to the high court against an award) section 71 of the local act also provided that the award of the tribunal to take the place of a court under the general act. ..... the claim for exemption from sales tax was based on the provisions of sections 3 and 4 of the additional duties of excise (goods of special importance) act, 1957, read with schedule ii parts ii and iii of the said act. ..... was repealed and replaced by the kerala general sales tax act, 1963, section 9 of the act conferred the exemption in respect of goods specified in the iii schedule. ..... the madras high court ruled that there was no warrant to import the definition of 'cotton fabrics', in item 19 of the central excises and salt act as amended by the finance act, 1969 into item 4 of schedule iii of the madras general sales tax act. ..... in accordance with the above constitutional provision, the central sales tax act, 1956, was passed by parliament, the section 14 declares goods of special importance in interstate trade or commerce. ..... by the kerala general sales tax (amendment) ordinance of 1957, mill-made textiles and sugar and tobacco were exempt with effect from 14-12-1957 from the levy of sales tax under the general sales tax act, 1125, in view of the levy of additional excise duties by the central government. .....

P.i. John Vs. State of Kerala and ors.

Court : Kerala

Reported in : [1997]223ITR257(Ker)

..... dealing with the situation of penalty under section 271(1)(a) of the income-tax act, the supreme court in gujarat travancore agency v. ..... this is a revision application under section 78 ofthe agricultural income-tax act, 1991, against an order of the deputy commissioner (appeals), agricultural income-tax and sales tax, kollam, datedseptember 30, 1991, whereby the appellate authority dealing with thepenalty proceedings, while confirming the proceedings modified its levyas the taxing officer had imposed it for the period prior ..... relevant statutory provision (section 17a) of the agricultural income-tax act, 1950, is available through the relevant statutory provision and it is section 17a(3) of the said act. ..... only two aspects were pressed in the context, and they are, firstly, that the liability arose on august 19, 1980, for the first time requiring remittance of due tax on admitted income and, therefore, the petitioner did not know, and, secondly, that the penalty is imposed by the impugned order (annexure 'b') dated june 14, 1990, after ..... as per the position of law, the petitioner did not remit the tax due on the admitted income which was the basis for the initiation of notice of proceeding under section 17a(3) of the act which was served on the petitioner on december 30, 1986. ..... reproduced and it is as follows :' if any person fails to pay the tax or any part thereof in accordance with the provisions of sub-section (1), the assessing authority may direct that a sum equal to two per cent. .....

South Indian Bank Ltd. Vs. State of Kerala

Court : Kerala

Reported in : 2006(1)KLT65

..... to section 26b of the kerala general sales tax act by the various sales tax laws of other states, supreme court has already recognized the statutory first charge in respect of sales tax arrears. ..... for consideration in this case is whether a decree obtained by a bank before the introduction of section 26b of the kerala general sales tax act, 1963 would override the first charge created in favour of the state.2. ..... that revenue recovery authorities shall have the liberty to proceed against the property of the company under the revenue recovery act on the strength of the first charge created over the property by virtue of section 26b of the kerala general sales tax act. ..... general sales tax act, 1958 and held that section 33c creates a statutory first charge that prevails over any ..... noticing that the second respondent tahsildar initiated proceedings for sale of some of the items of properties mortgaged in favour of the bank for recovery of arrears of sales tax due from respondents 3 to 5 bank has approached this court with the present writ petition seeking a declaration that the bank who is a secured creditor has a first charge over the immovable properties which has been described in ext.p3 ..... act would take away the efficacy of a decree passed by the civil court prior to the introduction of said section ..... in the kerala general sales tax by the finance act, 1999 with effect from 1.4.1999 has no retrospective effect and it does not override or nullify the decree of the civil court passed in os. .....