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Judgment Search Results Home > Cases Phrase: hindu marriges validation of proceedings act 1960 Court: kerala Page 3 of about 148 results (0.032 seconds)

Mar 14 1991 (HC)

Commissioner of Income-tax Vs. Antony Mendez

Court : Kerala

Reported in : [1991]191ITR346(Ker)

..... and the direction from the reserve bank, it became necessary for the assessee to sell the shares at any cost to a resident, to avert criminal proceedings and other complications. the company itself was in the meanwhile suffering losses continuously and no dividend had been declared till march 31, 1977. the assessee, ..... the court frowned upon the revenue's advocation of a combination of the two methods, the profit-earning and the break-up value methods, as not valid and as not having any sanction by any judicial or other authority.30. the supreme court has thus categorically ruled that the break-up value method ..... of april 1957, a tax (referred to as wealth-tax) in respect of the net wealth on the corresponding valuation date of every individual or hindu undivided family at the rates specified in the schedule. the charge is, therefore, made with reference to the net wealth which is defined in section 2 ..... 100 per share. the assessments could, therefore, have been completed only on that basis.14. we may first advert to the relevant provisions of the act. the act in question is one to provide for the levy of wealth-tax. section 3 is the charging section. it provides that, subject to the other ..... the income-tax appellate tribunal, cochin bench, has referred the following question of law to this court under section 27(1) of the wealth-tax act, 1957 ('the act' for short) :'whether, on the facts and in the circumstances of the case and having regard to the mandatory provisions of rule 1d, the .....

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Jun 05 2006 (HC)

Mohandas Vs. State of Kerala

Court : Kerala

Reported in : 2006(3)KLT173

..... of section 5(1), 5(a)(1) and proviso 2 of 1947 act. it was further held that if the person who conducted investigation was not clothed with valid legal authority to take up investigation and proceed with the same within the meaning of section 5(a)(1) of the pc act 1947 the investigation conducted by such an officer is liable to be ..... quashed. the apex court considered the validity of the investigation conducted by the non designated officer. it ..... not affect the competence and the jurisdiction of the court for trial and where the cognizance of the case has in fact been taken and the case is proceeded to termination the validity of the proceedings with the preceding investigation does not vitiate the result unless miscarriage of justice has been caused thereby. xxx xxx xxxhowever, in rishbud's case and muni lal ..... one in strict point of law. but although these officers are not officers de jure they are by virtue of the particular circumstances, officers, in fact, whose acts, public policy requires should be considered valid. (see american jurisprudence, volume 43, section 470 under the heading de facto officers).a three bench of the apex court reported in gokaralu rangaraju v. state of .....

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Aug 02 2006 (HC)

Malayala Manorama Co. Ltd. Vs. Assistant Commissioner

Court : Kerala

Reported in : 2006(4)KLT235; (2007)8VST604(Ker)

..... not contemplate any manufacturing process, but only production. further it was pointed out that the first respondent had relied on the repeated provisions of the kgst act for initiating penalty proceedings under section 45a of the kgst act. petitioner submitted that exts. p1, p2, p3 and p4 notices are issued without the authority of law and are vitiated by extraneous reasons and prayed ..... petition seeks enforcement of any of the fundamental rights; (ii) where there is failure of principles of natural justice; or (iii) where the orders or proceedings are wholly without jurisdiction or the vires of an act is challenged. reference may also be made to the decision of the apex court in seth chand ratan v. pandit durga prasad and ors. (2003) 5 ..... the other hand contended that exts.p9, p10 and p11 orders were issued since the petitioner had misused form 18 which is an offence entailing penalty proceeding under section 45a of the k.g.s.t. act. counsel submitted that the printing ink purchased by the petitioner was not used for the manufacture of newspaper which will not satisfy the definition of ..... petition on the sole ground that the petitioner has got an alternative remedy by way of revision. counsel submitted that the first respondent has initiated proceedings based on provisions which are repealed, non existent and inapplicable and acted without jurisdiction. counsel placed strong reliance on the decision of the apex court in printers (mysore) ltd. v. assistant commercial tax officer (1994) .....

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Jan 05 2001 (HC)

Musthafa Ummer and anr. Vs. Appropriate Authority and ors.

Court : Kerala

Reported in : [2001]248ITR436(Ker)

..... authority exercising pre-emptive powers of purchase under section 269ud of the income-tax act, 1961, are under challenge. the validity and propriety of exhibits p-7, p-9, p-9(a) and exhibit p-11 as also the further proceedings pursuant thereto are questioned in this original petition filed by the power of attorney ..... they had been given an opportunity for hearing, but it appears that the first respondent had proceeded with the proposal and passed an order for preemptive purchase in exercise of the powers under section 269ud of the act. exhibit p-9 is the said order. the petitioners had made a further representation to the ..... 3, 1999, requiring the delivery of possession of the property. the original petition has been filed at this juncture.7. the petitioners submit that the proceedings issued by the first respondent were illegal and unwarranted. the main contention is that the orders suffer from errors apparent on the face of the records ..... that the case was covered by the decision of the supreme court in c.b. gautam v. union of india : [1993]199itr530(sc) . the proceedings also referred to an inference of a presumption that undervaluation had been done with a view to evade tax.11. it is found that the representation submitted by ..... and the consideration wasshown as issue of 6,69,910 shares of rs. 10 each of palm court hotels (p.) ltd. exhibit p-8 further proceeded to say that though the property is situated in cochin city, it was lying on a by-lane which connects chitoor road to m. g. road .....

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Apr 11 2002 (HC)

Delia Tony Vs. Union of India (Uoi)

Court : Kerala

Reported in : 2003(1)KLT311

..... currency it was found that foreign currency worth rs. 37,72,170/- were kept in the secret cavity of the bag. on enquiry the passenger informed that the had valid document for exporting those foreign currencies and that the said foreign currencies were handed over to him at the airport by a person by name tony for delivering them to ..... 12.8.1993 under section 7(i)(b) of the cofeposa act directing sri. tony john koothoor to appear before the commissioner of police, thiruvananthapuram or the superintendent of police, thrissur within thirty days. along with the said additional affidavit the ..... 17.8.1993 sent a report to the chief judicial magistrate court, thiruvananthapuram and chief judicial magistrate court, thrissur for action under section 7(1)(a) of the cofeposa act stating that sri. tony john koothoor was evading apprehension and purposely concealing himself so that the order of detention could not be executed. the government also published a proclamation dated ..... last two months. on the reasonable belief that the foreign currencies were attempted to be smuggled from india to dubai in contravention of the provisions of the customs act and foreign exchange regulation act and were liable to be confiscated to the government; the superintendent, air customs, thiruvananthapuram seized the foreign currencies under a mahazar. the statement of sri. nalakathu kunhu .....

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Nov 10 1999 (HC)

Geo Seafoods Vs. Additional Sales Tax Officer Iv and anr.

Court : Kerala

Reported in : [2000]119STC236(Ker)

..... of the legislature to get over the dictum of the aforesaid division bench decision. according to the petitioner, the second proviso can be made applicable only to those proceedings, which were validly pending. those proceedings, which have become barred in view of the decision reported in iswara bhat v. commissioner of agricultural income-tax : [1993]200itr238(ker) cannot be salvaged by way of ..... implication, the legislature does not intend to attribute to the amending provision a greater retrospectivity than is expressly mentioned, nor to authorise the income-tax officer to commence proceedings which before the new act came into force had by the expiry of the period provided, become barred.'in j.p. jani, income-tax officer v. induprasad devshanker bhatt : [1969]72itr595(sc) , the ..... word 'pending' in the proviso cannot be interpreted to be only those cases which are pending validly.14. both sides cited a number of decisions and tried to convince their propositions. as we have already stated, if the amendment act had not been enacted, the proceedings in the present case would have been held to be unreasonable and void on the day on ..... if that is taken as a yardstick, the pendency for nearly 16 years cannot be justified and the procedure will not be a fair procedure and hence, the amendment act cannot save the proceedings. on the other hand, shri v.v. asokan contended that it is true that there was some delay in completing the assessment, but merely because of the delay .....

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Mar 19 2015 (HC)

Shantanu Khosle Vs. Inspector, Legal Metrolgy

Court : Kerala

..... out. they have no other remedy except to approach this court seeking the following relief:- "to allow this criminal miscellaneous case, and to quash annexure a complaint and all further proceedings pursuant thereto in s.t.no.4116 of 2011 on the file of the court of judicial first class magistrate-ii, nedumangad against the petitioners/accused, so as to secure ..... certified under the provisions of the seeds act, 1966 (54 of 1966) and the rules made thereunder:] [provided also that a manufacturer may indicate the month and year using a rubber stamp without overwriting:] [provided also that ..... ) the month and year in which the commodity is manufacturer or pre-packed [or imported]: [provided that for packages containing food articles, the provisions of the prevention of food adulteration act, 1954 (37 of 1954) and the rules made thereunder shall apply:] [provided further that nothing in this clause shall apply in case of packages containing seeds which are labelled and ..... within the state, of any commodity in packaged form. explanation.- for the purposes of this section, "commodity in packaged form" shall have the meaning assigned to it in the standards act and shall include a pre- packed commodity.10. rule 39 of the standards of weights and measures (packaged commodities) rules, 1977 which reads as follows:- 39. penalty for contravention of .....

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May 25 1987 (HC)

Kaliyappan and anr. Vs. State of Kerala and ors.

Court : Kerala

Reported in : AIR1988Ker271

..... in the land. if that be so, the award cannot be regarded as having been made within the time stipulated in section 11a and consequently proceedings must be declared to have lapsed.5. learned counsel for the petitioners placed strong reliance on the decision of the supreme court in harish chandra raj ..... officer has not awarded any compensation. it is said that in the event of their failure in these proceedings they will have to move for reference under section 20 of the kerala land acquisition act, but by that time the building may be demolished and there will be no evidence to show the ..... provided that in a case where the said declaration has been published before the commencement of the land acquisition (amendment) act, 1984, the award shall be made within a period of two years ..... in the above cases this court did strike down the proceedings on the ground of unreasonable delay. it appears to me that the principles laid down in those decisions have now received legislative sanction in the form of section 11a introduced by central act 68/84. therefore in the face of section 11a referred ..... by the amending act 68/84, which reads thus :'the collector shall make an award under section 11 within a period of two years from the date of the publication of the declaration and if no award is made within that period, the entire proceedings for acquisition of the land shall lapse; .....

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Feb 14 1995 (HC)

Commissioner of Wealth-tax Vs. V. Cleetus

Court : Kerala

Reported in : (1995)125CTR(Ker)409; [1995]213ITR14(Ker)

..... the assessment was already completed. the above decisions lay down that in a case where no assessment proceedings were pending, a reference to the valuation officer after the completion of the assessment proceedings cannot have any legal validity and the valuation officer's order cannot form the basis for reassessment. the above decisions will not apply to a case where the valuation officer ..... information in the possession of the wealth-lax officer cannot be considered to be devoid of any value or significance. the wealth-tax officer can certainly act on the information, though subsequently received, for initiating reassessment proceeding's. the contention of the assessee that the valuation officer's order cannot be used as information and that it has no legal basis is ..... low a rate or otherwise, he can at any time within four years of the end of that assessment year, proceed to reassess. if the proceedings are taken for assessment under section 17(1)(a) and (b), the provisions of the act would apply as if the notice had been issued under section 14(2).6. this is a case where the wealth ..... court had occasion to consider an identical fact situation. in the said case the wealth-tax officer made a reference to the valuation officer appointed under section 16a of the act before completing the assessment. the order of the valuation officer though received subsequent to the assessment was considered as information which could form the basis for the wealth-tax officer .....

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Jan 04 1977 (HC)

State of Kerala and Another Vs. V. K. Ramunni Panicker and Others.

Court : Kerala

Reported in : [1977]108ITR120(Ker)

..... kunhunni raja filed a writ petition, o.p. no. 768 of 1963, before the high court challenging the validity of the order and seeking to set aside the same and to quash all proceedings taken for collection of the tax and penalty from him. the high court passed an order dated august 13, ..... the zamorin s estate properties. in that suit two joint receivers were appointed to manage the estate properties. the agricultural income-tax department threatened to proceed against the properties in the hands of the receivers for realisation of tax and penalty. the receivers consequently filed o.p. no. 2413 of 1965 ..... the supreme court declared in its judgment that there was no stanam after the death of sreemanavikraman raja in view of section 7 of the hindu succession act and the assessment made on the stanam was a result of misunderstanding of the true legal position. there was no fresh assessment by the department ..... legal and revenue proceedings.kunhammaman raja also died on december 23, 1960, and he was succeeded by sri p. c. cheriya kunhunni raja. the agricultural income-tax department proceeded against him and imposed further a penalty of rs. 5,000 for non- ..... as rs. 84,788.78 and a demand notice in pursuance of the same was issued. final assessment order was passed on october 12, 1960. the succeeding stanidar was kunhammaman raja. he was forced to pay a sum of rs. 18,096.75 towards the assessment aforementioned under threat of .....

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