Judgment Search Results Home > Cases Phrase: wealth tax act 1957 section 34a refunds Sorted by: old Court: kerala Page 1 of about 39 results (0.049 seconds)

Nasser Zackeria, M/S Abad Fisheries, Kochi Vs. the Commissioner of Wea ...

Court : Kerala

..... in the above circumstances, the impugned orders are set aside and it is declared that the petitioners are entitled to get interest on refund as provided under section 34a (4b)(a) of the wealth tax act, 1957. ..... , while passing ext.p7 order in revision, stating that, the provisions considered by the apex court do not relate to an assessment order commencing on or after 01.04.1989, and that the assessees claim was for payment of interest under section 34a (4b)(a) of the wealth tax act, 1957 introduced w.e.f. ..... when any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under the wealth tax act, 1957, the assessing officer shall serve upon assessee, a notice of demand in the prescribed form specifying the sum so payable, as provided under section 30 of the act. ..... s.34a(4b) (a)where refund of any amount becomes due to the assessee under this act, he shall, subject to the provisions of sub-section, be entitled to receive in addition to the said amount, simple interest thereon calculated at the rate of one half per cent for every month or part of a month comprised in the period or periods from the date or, as the case may be, dates of payment of the tax or penalty to the date on which the refund is granted. .....

The Commissioner of Wealth Tax, Cochin Vs. Mr.Nazim Zacheria, M/S.Abad ...

Court : Kerala

..... , 1030, 1032, 1119, 1121, 1146, 1231, 1232 &1251 of2012---------------------------------------------------- dated this the 17th day of december, 2014 judgment k.t.sankaran, j.the question involved in these writ appeals is whether the assessee is entitled to interest under section 34a(4b)(a) of the wealth-tax act, 1957, (hereinafter referred to as the 'act') when the assessee had submitted return of self assessment.2. ..... in other words, sub- section (4b) covers every situation where a refund becomes necessary under the provisions of the wealth-tax act and in such cases, simple interest as provided therein would be payable. ..... but refund under sub-section (4b) of section 34a would arise not only in a case where a demand is made under section 30 of the act, but it covers an amount of refund due as provided under clause (ii) of sub-section (1) of section 16 as well. ..... the learned single judge held that the assessee was entitled to interest on refund of wealth-tax, which is under challenge in these writ appeals filed by the revenue.3. ..... accordingly, the assessing officer gave effect to the appellate orders and ordered refund of wealth-tax paid by the assessee in excess of the tax assessed. ..... chapter viia of the wealth-tax act, 1957 deals with refunds. ..... sub-clause (ii) of sub-section (1) of section 16 provides that if any refund is due on the basis of return, it shall be granted to the assessee and an intimation to that effect shall be sent to the assessee. .....

Ukkan Chakku Thomas Vs. Thomokutty and ors.

Court : Kerala

Reported in : 1952CriLJ658

..... act complained of in the present petition amounts to an offence under section 174 of the cochin penal code, a section corresponding to section 188 of the indian penal code.the high courts of allahabad, calcutta, lahore, patna and nagpur have interpreted sub-section (3) of section 2 of the contempt of courts act to mean that where under the penal code there is, already a provision for punishing a contempt of court as a contempt of court the contempt of courts act ..... the petitioner's counsel contended that the provision contained was impliedly repealed by section 21(vii) of the travancore-cochin high court act, v of 1125 and that under that provision it was competent for a division court ..... intimated counsel that we did not propose to decide the question of tie implied repeal of section 3(3) of contempt of courts act on this occasion but that we shall deal with the petition itself.3. ..... section 2 of section 2 of the cochin act corresponding to sub-section 3 of section 2 of its indian counter-part enacts that the high court shall not take cognizance of a contempt of court alleged to have been committed in respect of a court subordinate to it where such contempt is an offence under the cochin penal code, act ..... appearance the petition came up for hearing before another division bench when the public prosecutor and counsel for respondents raised a preliminary objection that under section 3(3) of the cochin contempt of courts act the matter had to be heard by a division court of three judges. .....

State Vs. Parameswaran Pillai

Court : Kerala

Reported in : 1953CriLJ1

..... present board have had the advantage of the presence of sir george rankin in giving a full consideration to all the reported decisions; and they have come to the conclusion that the words of the section lead to the conclusion that the statement is not admissible even when made by the person 'ultimately accused'.other passages from the judgment of lord atkin, useful to the present occasion, are seen quoted ..... order shall be made directing any person to be photographed except by a magistrate of the first class;provided, further, that no order shall be made under this section unless the person has at some time been arrested in connection with such investigation or proceeding.section 6 provides as follows:(1) if any person who under this act is required to allow his measurements or photograph to be taken resists or refuses to allow the taking of the same, it shall be lawful to use all ..... of the accused and does not prohibit a direction to make a thumb impression any more than it prohibits a direction to him to face a witness in order that he may be identified.section 73, evidence act, is quite general in its terms and applied to all cases and there is no exception in favour of an accused person. ..... repeated the observation in the rangoon case that if it was the intention of the legislature to exempt an accused person from the operation of section 73, there was nothing to prevent it from saying so and said he agreed with the judgment.doubt was however expressed by lort-williams ..... income-tax v .....

K.N. Pandarathil Vs. District Collector and anr.

Court : Kerala

Reported in : 1954CriLJ274

..... ; and thereupon, if the president by public notification so certifies, it shall not be called in question in any court on the ground that it contravenes the provisions of clause (2) of this article or has contravened the provisions of sub-section (2) of section 299, government of india act, 1935.the second clause of article 31 prohibits the requisitioning or acquisition of property except under a law which either fixes the amount of compensation or specifies the principles on which and the manner in which compensation is to be determined ..... of a law made by the legislature of a state for the consideration of the president.reference may also be made to clause 3 of article 286 to the effect that:(3) no law made by the legislature of a state imposing, or authorising the imposition of, a tax on the sale or purchase of any such goods as have been declared by parliament by law to be essential for the life of the community shall have effect unless it has been reserved for the consideration of the president and ..... affect:(a) the provisions of any existing law other than a law to which the provisions of clause (6) apply, or(b) the provisions of any law which the state may hereafter make -(i) for the purpose of imposing or levying any tax or penalty, or(ii) for the promotion of public health or the prevention of danger to life or property, or (iii) in pursuance of any agreement entered into between the government of the dominion of india or the government of india and the government of .....

State Vs. P.S. Sivarama Iyer

Court : Kerala

Reported in : 1953CriLJ1600

..... lower court, was:that the bus in question has been granted permit to be treated as a reserve bus, that as per government notification t 4-7879/49/pwc dated 20.1.1951 issued in the exercise of powers conferred on the government under section 11, travancore cochin vehicles taxation act, 14 of 1950, government have exempted reserve buses from payment of vehicles tax, that the exemption once granted is absolute and unconditional and obtains as long as the permit remains in vogue i.e. ..... the extract1 from the judgment given above was published in the travancore cochin government gazette dated 30.1.1951 (part i, page 107) and is in the following terms:in exercise of the powers conferred by section 11, travancore-cochin vehicles taxation act, 1950 (act 14 of 1950) and in supersession of ..... the issue of licenses in respect of motor vehicles and section 8 stipulates:if the tax due in respect of any vehicle has not been paid, the registered owner or the person having possession or control thereof shall be punishable with fine which may extend to fifty rupees; and the amount of the tax due by him in respect of such vehicle for the quarter or half-year or year concerned shall also be recovered as if it were a fine.5. the notification referred to in .....

M.K. Chacko Vs. Kottayam Municipality

Court : Kerala

Reported in : 1954CriLJ1138

..... paid, the executive authority shall cause a notice to be served on such company or person to pay it within fifteen days of the date of such service.rule 30 of the schedule ii states that:where any tax not being a tax in respect of which a notice has to be served under sections 94 or 102 or in respect of which a direction has to be given under rule 13, is due from any person, the executive authority shall serve upon such person a bill for the sum due before ..... in regard to the power of certain magistrates to take cognizance of offences upon information received or upon their own knowledge of suspicion.there is also a proviso to this section which runs as follows:provided that failure to take out a licence, obtain permission or secure registration under this act shall, for the purpose of this section be deemed a continuing offence until the expiration of the period, if any, for which the licence, permission or registration is required and if no period is specified, complaint ..... distraint might first have been made, a suit might first have been instituted or prosecution might first have been commenced, as the case may be, in respect of such sum.section 368 states that:no person shall be tried for any offence against the provisions of this act, or of any rule, or bye-law made under it unless complaint is made by the police, or the executive authority or by a person expressly authorised in this behalf by the council or the ..... the fine, if already realised, will be refunded to him. .....

State Vs. Philipose Philip

Court : Kerala

Reported in : 1954CriLJ669

..... by the legislature to be operative when certain of its provisions have been held invalid, the whole statute will fall.and applying these considerations we have no doubt that the whole of section 3 has to go and that no portion of it can be sustained.it follows that we cannot but endorse the conclusion reached in - 'air 1954 trav-c 34 (a):the result is that section 3 of the public safety measures act 1950 (act v of 1950) has to be declared illegal and void.and discharge accused nos. ..... (2) all orders made or deemed to be made under the enactments referred to in sub-section (1), and in force immediately prior to the commencement of this act shall continue in force and be deemed to have been made and shall have effect as if they have been made under this act, and all appointments made, licenses or permits granted and directions issued under any such order and in force immediately before such commencement shall likewise continue in force and be deemed ..... notwithstanding anything in article 301 or article 303, the legislature of a state may by law-(a) impose on goods imported from other states any tax to which similar goods manufactured or produced in that state are, subject, so, however, as not to discriminate between goods so imported and goods so manufactured or produced; and(b) impose such reasonable restrictions on the freedom of trade, commerce or intercourse with or .....

Velayudhan Nadar Kutti Nadar Vs. State

Court : Kerala

Reported in : 1955CriLJ310

..... counsel for the appellant would have 'seen more convincing if no continuity of action and purpose, common to both the accused throughout, had been alleged in the case persented by the prosecution.....in section 239, therefore, a series of acts separated by intervals of time are not, we think excluded, provided that those jointly tried to have throughout been directed to one and the same objective. ..... of these clauses and case law bear-tog on the question before their introduction make the matter clear.clauses (a) and (b) of section 239 have obviously no application to the present case as several distinct offences, though similar, are made the subject of one and ..... for the same goal this suffices to justify the joint trial, even if incidentally, one of those jointly tried had done an act for which the other may not be responsible....we think the foundation for the procedure in that section is the association of two persons concurring from start to finish to attain, the same end. ..... except the mention of section 114 and the use of the word abetment the facts set out do not refer to any act or process of abetment by any one of the accused persons.we have no doubt these additions were made in the sessions court with the set purpose oil justifying a ..... to associate in the trial a person who had no connection whatever with the transaction at a time when one or more of the series of the acts alleged had been done, when it might be urged that would be outside the provisions of the section.9. .....

In Re: Kunjan Nadar

Court : Kerala

Reported in : 1955CriLJ740

..... sections 31 (1) (a) and 5, public safety measures act (act 5-of 1950) read with section 2 clause xvii (c) of that; act and under section 25, indian telegraph act (act ..... proclamations of travancore-appendlx pages 1311 and 1312 and the notification amending the said rules published in page 835 of part ii of volume xiii of the acts and proclamations of travancore may de usefully referred to here.rule 1 of the former set of rules reads:the local magistrate shall be primarily responsible for the well-being of remanded and ..... of the writ of 'habeas corpus', as for instance....upon the return to a writ of 'habeas corpus' in a case of alleged irregularity in the commitment the court exercises its jurisdiction as follows : if it appears clearly that the act for which the party is committed is no crime, or that it is a crime, but he is committed for it by a person who has no jurisdiction, the court discharges him. ..... other hand show that the arrest was in connection with the prisoner's alleged participation in two occurrences, involving commission of several cognisable and non-bailable offences, forming part of a series of acts of lawlessness rommitted on 11-8-1954, called the 'travancore tamil nad deliverance day', that the two occurrences mentioned were registered as crime nos. ..... kensington income-tax commissioner; ex parte de polignac' (1917) 1 kb 486 (a), and the long line of indian case-law following it that the suppression of material facts from court would disentitle a party to be heard on .....