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. .....
Tag this Judgment!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. .....
Tag this Judgment!Court : Kerala
..... loss of life or human suffering or damage to, and destruction of, property, or damage to, or degradation of, environment, and is of such a nature or magnitude as to be beyond the coping capacity of the community of the affected area; section 2(e) defines the term disaster management which is as follows : (e) disaster management means a continuous and integrated process of planning, organising, coordinating and implementing measures which are necessary or expedient for- (i) prevention of danger or threat of any disaster ..... 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 ..... 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. ..... 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) ..... and they have been paying tax in respect of the property ..... petitioner started paying land tax and ownership of the building ..... the basic tax register. ..... tax .....
Tag this Judgment!Court : Kerala
..... 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 ..... records and papers relating the companies from their inception for the purpose of submitting a report to the court before passing order for dissolution of any transferor company, in terms of clause (iv) of section 394(1) of the act to facilitate the company court to arrive at a finding as to whether or not the affairs of the company have been conducted in a manner prejudicial to the interests of its members or to the public interest. ..... 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. ..... a scheme of merger, if any tax fraud or any other illegality is involved ..... the said transactions are not under any investigation or scrutiny by the tax authorities or the government of india. ..... the auditors had been satisfied that the transactions with the related parties were within `arm's length' as required under the taxation laws to the satisfaction of the income tax authorities concerned. .....
Tag this Judgment!Court : Kerala
..... the state has also brought out the kerala local authorities entertainments 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 not exceeding 48%. ..... tobacco is 'declared' to be goods of 'special importance in interstate trade and commerce', under section 14 of the central sales tax act,1956; as permitted by article 286 (3) of the constitution. ..... the table provided under section 3b of the entertainments tax act, provides the measure on which the tax is to be assessed and the rates at which it has to be done. ..... whether the removal of admission and access to entertainment event and amusement facilities [sub-clause (j) of section 66d of the finance act, 1994] from the negative list of services by an amendment of 2012 and the consequent imposition of service tax on such activity would result in the union parliament trenching upon the exclusive field assigned to the state, under entry 62 list ii of the seventh schedule of the constitution of india is the question raised herein. 2. ..... tobacco was also subject to additional duties of excise levied by the centre, under the additional duties of excise (goods of special importance) act,1957; a proportionate portion of which was shared by the states, which prohibited the states from levying any sales tax on tobacco. .....
Tag this Judgment!Court : Kerala
..... the case of any person residing out of british india were deleted from s.42(1) during the pendency of the amendment bill of 1939 in the council of state presumably with the object of making the section applicable to any person who had any income which in a primary sense arose in british india, even though technically it had arisen abroad, irrespective of the circumstance whether that person was resident, ordinarily ..... bangalore city corporation (air 1998 karnataka 400) wherein the court while considering a deeming provision under section 443 (10) of the karnataka municipal corporation act held that when the legislature in its wisdom has power to provide deemed permission or deemed rejection on the happening or non-happening of a particular event or contingency, the court has to ..... 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 any matter connected with licence. 12. ..... . 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 city ..... sub section (4) indicates that acceptance of the pre-payment of the fee shall not entitle a person to claim the licence or permission but can only seek a refund in .....
Tag this Judgment!Court : Kerala
..... the question is whether the decision taken by the panchayat in terms of exts.p6 and p7 is in accordance with the provisions of section 233 read with section 232 of the act so that it infringes the right of the petitioner to carry on business of quarrying in terms of article 19(1)(g) of the constitution of india. ..... portions in the judgment read as 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. ..... 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 under art.226 of the constitution ..... considered in the said case related to the right of assessees to challenge the demand for service tax after the statutory appeals were dismissed on the ground of delay. ..... case, the court was concerned with rejection of an application for permit/licence and not with reference to any imposition of service tax/penalty. ..... argued that this case has no similarly to the judgment in krishna poduval (supra) as that was a case relating to a separate set of facts where a penalty had been imposed for non payment of service tax. .....
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. ..... by ext.p11 notice that has been issued by the 1st respondent informing the petitioner that, as a precondition for maintaining ext.p9 appeal preferred by the petitioner, against ext.p7 order of assessment under the kerala building tax act, the petitioner would be required to pay the 1st instalment of the tax amount that was assessed on the petitioner by ext.p1 assessment order. ..... v and vi of the kerala building tax act and rules, will show that the appellant is required to pay the building tax assessed only in four quarterly instalments, as mentioned in the schedule. ..... rule 14 of the kerala building tax (plinth area) rules indicates that every appeal against the order of assessment under the kerala building tax act shall be in form-10, and that every appeal shall be accompanied by the original or the certified copy of the order appealed against, and the original or certified copy of the receipt obtained for the payment of the 1st instalment of the building tax. .....
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..... 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 ..... 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 ). ..... 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. ..... the complaint alleges that the accused had promised that he would cancel the order against him under section 271b of the i.t act, because only a proceeding under section 271a of the act is possible on his failure to submit income tax returns in time, and that he would pass orders under section 271a of the i.t act, and impose a nominal amount of penalty, if he paid 10,000/-. .....
Tag this Judgment!Court : Kerala
..... 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 is wrecked, stranded or in distress at ..... while considering this aspect in ext.p17, the government had not adverted to section 402 of the merchants' shipping act, 1958 which provides for payment of salvage for saving life, cargo or wreck. ..... the term 'coast' has been defined in this part of the merchant shipping act, 1958, in section 390 to include the coasts of wrecks and tidal rivers. ..... learned counsel for union of india contends 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. ..... it was observed in the order that, under section 14 of the coast guard act, it is one of the primary duties of the coast guard to provide assistance to vessels in distress and no monetary awards are given to the cg personnel rendering assistance. ..... but the salvage is denied to the petitioner on the ground that it was his bounden duty under section 14 of the coast guard act to render assistance to the ship in distress. .....
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