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Judgment Search Results Home > Cases Phrase: punjab municipal act 1911 Court: kerala Year: 2002 Page 1 of about 10 results (0.030 seconds)

Jan 31 2002 (HC)

All Kerala Chartered Accountants Association Vs. Union of India (Uoi)

Court : Kerala

Decided on : Jan-31-2002

Reported in : (2002)176CTR(Ker)268; [2002]258ITR679(Ker)

..... municipality, air 1966 sc 249, and contended that these judgments hold that the expression 'business' and 'profession' are interchangeable, though ..... the course of business for the purpose of admissibility under section 34 of the evidence act, 1872. this judgment too address a question with which we are not concerned. the learned counsel referred to the decisions in state of punjab v. prem shukhdas, air 1977 sc 1640, munshi ram v. municipal committee, air 1979 sc 1250, and bharat kala bhandar ltd. v. dhamangaon ..... bombay, air 1940 bombay 65, which was affirmed by the federal court in ralla ram v. province of east punjab, air 1949 fc 81. in ralla ram's case, the question was whether the tax imposed by the punjab urban immovable properties act, 1940 was within the legislative competence of the provincial legislature or whether it was in truth and substance a tax ..... , air 1949 fc 81), the federal court held that a tax on buildings under section 3 of the punjab urban immovable property tax act, 1940 measured by a percentage of the annual value of such buildings remained a tax on building under that act even though the measure of annual value of a building was also adopted as a standard for determining income .....

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Jan 31 2002 (HC)

Kerala Colour Lab. Association Vs. Union of India (Uoi)

Court : Kerala

Decided on : Jan-31-2002

Reported in : (2002)174CTR(Ker)464; 2003(156)ELT17(Ker); [2003]264ITR633(Ker); 2006[2]STR554; [2007]8STT353

..... having a registered establishment. the contention that free lancers are not required to pay professional tax by registering an establishment under the kerala municipality act and are also free from the burden of service tax, while the photographers having registered establishments are required to pay both, is merely ..... as long as the statute is within the competence of the legislature, double taxation cannot be a ground for invalidating a fiscal statute. in municipal council, kota v. delhi cloth and general mills ltd., (2001) 3 scc 354, the supreme court rejected the argument based on double ..... , practising cost accountants, security agencies, credit rating agencies, market research agencies, under writers and mechanised slaughter houses. the relevant definitions under the finance act are as under:-section 65(47): photography.- 'photography includes still photography, motion picture photography, laser photography, aerial photography and fluorescent photography'.section 65(48 ..... of the tax. in ralla ram v. province of east punjab (1948 fcr 267, air 1949 fc 81), the federal court held that a tax on buildings under section 3 of the punjab urban immovable property tax act, 1940 measured by a percentage of the annual value of ..... such buildings remained a tax on building under that act even though the measure of annual value of a building was .....

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May 30 2002 (HC)

Selvam Broilers (P) Ltd. Vs. Assistant Commissioner (Assmt.) and ors.

Court : Kerala

Decided on : May-30-2002

Reported in : [2003]129STC389(Ker)

..... has got to be accepted.'in hindustan lever ltd. v. municipal corporation of greater bombay : [1995]3scr807 while considering a property tax matter it was held that in the case of a taxing provision 'an ..... constitution of india.' reference is also made in the said decision to the apex court judgment in video electronics put. ltd. v. state of punjab [1990] 77 stc 82. it was further held as follows :'power of the union or state to exercise legitimate regulatory control is independent of ..... infra vires the constitutional provisions mentioned above. it needs no elaborate discussion to also hold that it is intra vires section 10 of the kgst act since under the said provision the government is competent to issue a notification in the matter of tax concession or exemption.7. the legislative ..... violative of article 301 of the constitution of india. counsel submitted subjecting the petitioner to levy of sales tax under the kerala general sales tax act while granting exemption to identical poultry farmers in the state of kerala is highly discriminatory violating the guarantee of article 304(a) of the ..... tax, west bengal ii v. naga hills tea co. ltd. : [1973]89itr236(sc) , the supreme court while construing the provisions of the finance act, 1959 observed as follows :'if a provision of a taxing statute can be reasonably interpreted in two ways, that interpretation which is favourable to the assessee, .....

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Jul 16 2002 (HC)

B. Six Holiday Resorts (P) Ltd. Vs. State of Kerala

Court : Kerala

Decided on : Jul-16-2002

Reported in : 2003(1)KLT984

..... 'approved restaurant' by the government of india regional tourist office on 27.2.2001. after obtaining a licence under section 447 of the kerala municipalities act for starting a hotel, the petitioner applied for an fl-3 licence on 18.1.2001. since no action was taken by the excise ..... all. 35), india sugar refineries ltd. v. state of mysore (air (1960) mysore 326 and general s. shivdev singh and anr. v. the state of punjab and ors. (1959 plr 514).'12. in hukam chand v. union of india, (1972) 2 scc 601. (vide paragraph 8), the supreme court pointed out ..... the retrospective effect given to the proviso added by the amendment notified on 20.2.2002, since there is no provision in the kerala abkari act, which empowers the rule making authority to make rules retrospectively. the learned advocate general, therefore, frankly conceded that he would not be able ..... unlike sovereign legislature, which has power to enact laws with retrospective operation, the authority vested with the power of making subordinate legislation has to act within the limits of its power and cannot transgress the same. the difference between subordinate legislation and the statute laws lies in the fact that ..... judgment the supreme court pointed out that the power delegated by statute is limited by its terms and subordinate to its objects. the delegate must act in good faith, reasonably, intra vires the power granted, and on relevant consideration of material facts. all his decisions, whether characterised as legislative .....

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Dec 20 2002 (HC)

P.R.S. Hospital Vs. State of Kerala

Court : Kerala

Decided on : Dec-20-2002

Reported in : 2003(1)KLT633

..... registration or renewal thereof is not exorbitant or unreasonable, the section authorising such levy has to be upheld and i do so. the supreme court in municipal corporation of delhi v. mohd. yasin ((1983) 3 scc 229 held that court need not assume the role of a cost accountant, while deciding the ..... this activity does not amount to manufacture and sale of medicine is the decision by the high courts in kaviraj pt. durga dan sharma v. the state of punjab (1974) 33 stc 479), commissioner of sales tax v. dri sukh deo (1969) 23 stc 385 and in dr. m. narayanan v. sales tax ..... renewal thereof going upto a maximum of rs. 20,000/- based on turnover. the current rate of fee payable for registration under section 14 of the act is extracted hereunder;'14. procedure for registration:- (1) an application for registration shall be made to suchauthority, in such manner and within such period ..... of 'sale'. the petitioners contended that the definition introduced under the explanation (3c) to the term 'sale' contained in section 2(xxi) of the act contemplates only food and articles of human consumption and the same does not take in 'medicine'. even though the amendment was brought to cover hotels, the ..... services, the supply of medicine is only incidental and it does not constitute 'sale' to make the petitioners liable as a 'dealer' under the act. in this regard the petitioners have pointed out that the pattern of billing in the hospitals may vary from hospital to hospital. in some hospitals consolidated .....

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Dec 20 2002 (HC)

Malankara Orthodox Syrian Church Vs. Sales Tax Officer and anr.

Court : Kerala

Decided on : Dec-20-2002

Reported in : [2004]135STC224(Ker)

..... for registration or renewal thereof is not exorbitant or unreasonable, the section authorising such levy has to be upheld and i do so. the supreme court in municipal corporation of delhi v. mohd. yasin : [1983]142itr737(sc) held that court need not assume the role of a cost accountant, while deciding the ..... treatment. this activity does not amount to manufacture and sale of medicine is the decision by the high courts in kaviraj pt. durga datt sharma v. state of punjab , commissioner of sales tax v. dr. sukh deo : [1969]1scr710 and in dr. m. narayanan v. sales tax officer (1969) klj 311.4 ..... not comparable and is no longer relevant after the forty-sixth amendment to the constitution of india and the consequent amendment to the sales tax act.6. the petitioners are also liable to take drug licence under the drugs control order for storing and selling drugs. exemption is of course ..... of 'sale'. the petitioners contended that the definition introduced under the explanation (3c) to the term 'sale' contained in section 2(xxi) of the act contemplates only food and articles of human consumption and the same does not take in 'medicine'. even though the amendment was brought to cover hotels, the ..... services, the supply of medicine is only incidental and it does not constitute 'sale' to make the petitioners liable as a 'dealer' under the act. in this regard the petitioners have pointed out that the pattern of billing in the hospitals may vary from hospital to hospital. in some hospitals consolidated .....

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Jul 17 2002 (HC)

Binu Vs. State of Kerala

Court : Kerala

Decided on : Jul-17-2002

Reported in : 2002CriLJ4374

..... in this connection, maneka gandhi v. union of india, air 1978 sc 597, gopalanachari v. state of kerala, air 1981 sc 674, olga tellis v. bombay municipal corporation., air 1986 sc 108).14. clauses (1) and (2) of article 22 of the constitution, guarantee certain fundamental rights to persons who are arrested. clause ..... in agreement with the submission of the learned advocate general that the situation contemplated by kesma is equivalent in seriousness to that under the ndps act, fera act, tada act or the abkari act. true, that serious maladies require strong remedies. but, we are unable to accept the contention of the state that a strike by ..... the judgment of the supreme court in usmanbhai dawoodbhai memon v. state of gujarat, air 1988 sc 922 and the judgment in karlar singh v. state of punjab, (1994) 3 scc 569 as also the judgment in krishna led v. government of kerala, 1995 (1) klt 172. /24. in- usmanbhai dawoodbhai memon ..... , fanciful or oppressive; otherwise, it would be no procedure at all and the requirement of article 21 would not be satisfied'.16. in state of punjab v. ajib singh, air 1953 sc 10, the supreme court held:'there can be no manner of doubt that, arrests without warrants issued by a ..... cr.p.c. cannot be availed of for grant of bail of cases under the tada act.25. this view came to be expressly affirmed and reiterated by the constitution bench in kartar singh v. state of punjab, (supra). the contention urged was that severe limitation placed upon the power to grant .....

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Jul 01 2002 (HC)

Mallika Rajam Vs. State of Kerala

Court : Kerala

Decided on : Jul-01-2002

Reported in : [2002(95)FLR1042]

..... right to life guaranteed under article 21 of the constitution of india will include the right to livelihood also. (see the decisions of the apex court in olga tellis v. municipal corporation of bombay (air 1986 sc 180) and delhi transport corporation v. dtc mazdoor congress (air 1991 sc 101). in the latter decision, the supreme court (at paragraph 223 ..... of the supreme court in management of karnataka state transport corporation v. boraiah and anr. (air 1983 sc 1320). a constitution bench of the supreme court in the decision in punjab land development and reclamation corporation ltd. v. presiding officer, labour court (1990 (3) scc 682) after analysing the entire decisions on the interpretation of section 2(oo) defining 'retrenchment ..... safely concluded that the termination of the petitioners is retrenchment. therefore, the termination having been made in violation of the mandatory provisions in section 25f of the industrial disputes act, is void ab initio. nobody has disputed the proposition that if the termination is retrenchment, then it is void in view of the violation of the provisions of section ..... an autonomous institution established by the government as per its order dated 28.4.1992. it is a society registered under the travancore cochin literary scientific and charitable societies registration act. its governing body contains only government officials or their nominees. the minister for education of the state will be the ex-officio chairman and the managing director will be .....

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Feb 15 2002 (HC)

Escotal Mobile Communications Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Decided on : Feb-15-2002

Reported in : [2002]126STC475(Ker); 2006[2]STR567

..... specific mandate of law in favour of such multiple levies more than once, in construing general statutory provisions, lean in favour of an interpretation to avoid taxation. [see municipal council, kota v. delhi cloth & general mills co. ltd. : [2001]249itr560(sc) .35. further, nothing can be said to be a double taxation, ..... on the footing that it is movable property and hence, it would amount to sale.44. mr. menon also placed reliance on the judgment of the punjab and haryana high court in union of india v. state of haryana [2001] 123 stc 539 with which we have already dealt. mr. menon ..... to consider what would be the meaning of the expression 'movable property' used in the definition of 'goods' in section 2(xii) of the kgst act and other acts. the supreme court approvingly referred to jowitt's dictionary of english law (sweet & maxwell limited, 1977), volume i, and observed (at page 117) ..... sales tax is not liable to be included in gross value of service charges and that it had duly, complied with the law, both kgst act and finance act.6. in the meanwhile, the central board of excise and customs, issued circular no. 23/3/97 dated october 13, 1997 in which ..... , the learned author, referring to the 'aspects of legislation' under sections 91 and 92 of the canadian constitution, i.e., the british north america act, 1867, observes that one of the most interesting and important principles which have been evolved by judicial decisions in connection with the distribution of legislative power .....

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Aug 28 2002 (HC)

Ernakulam Dt. Wholesale Co-op. Consumer Stores Ltd. Vs. Ittimani

Court : Kerala

Decided on : Aug-28-2002

Reported in : 2003(1)KLT268

..... a monthly rent of rs. 3,000/- payable to each of the lessors (total rs. 6,000/-). the lessors will make necessary applications to the municipality for providing a hall in the fourth floor and the construction will be made as per the sanction. at the earliest, the lessors undertook to provide ..... are occupied by the tenant and the landlord respectively cannot be treated as different buildings to preclude the operation of section 11 (8) of the act. if the possession of the additional space would normally enhance the convenience of the landlord, then he can very well seek to get it from ..... points arise for consideration: (1) whether the rent control petition is maintainable? (2) was the court correct in ordering eviction under section 11(3) of the act? and (3) is the petitioner entitled to eviction under section 11(4) (ii) of the act10. the first issue to be considered is whether the petition ..... . this contention was accepted. further, the rent control court held against the petitioners - landlords under section 11(3) and 11(4) (ii) of the act. it allowed the claim under subletting. but since it found that the petition was not maintainable, the petition was dismissed.3. before the appellate court, as already ..... it is not treated to be a tenancy for the old building together.12. in punjab national bank v. dr. sabhapathy, 2001(1) klj 86, what happened was that eviction was under section 11 (8) of the act. a building constructed and intended to be used as one integral unit of which portions .....

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