Thomas Mathew Vs The State Tax Officer (IB) (Kerala High Court) While refusing to consider the request of the petitioners, the Proper Officer failed to state any reason. The officer had not mentioned that giving copy of the statements would cause prejudice to the investigation. The request of the petitioners for issuing copies of statements […]
K.P. Muhammed Ashraf Vs Taliparamba Municipality (Kerala High Court) The petitioner, who is owner in possession of a building in Taliparamba Municipality, seeks to declare that Rule 9(4A) and Rule 9(4C) of the Kerala Municipality (Property Tax, Service Tax and Surcharge) Rules, 2011 which prescribes fixation of Property Tax at a minimum of 25% over […]
Union of India Vs State of Kerala (Kerala High Court) It is true that even while dismissing the application submitted by the petitioner herein, the learned Magistrate ordered to retain 30% of the amount for securing the interest of the Income Tax Department. Apparently, an amount of 30% was fixed under the impression that the […]
Subramaniyan N.N Vs. Anwar. C.K (Kerala High Court) Sub-section (2) of Section 13 of the Arbitration and Conciliation Act, 1996 lays down the procedure to challenge the appointment of an arbitrator. True, sub-section (4) of Section 13 provides that if such a challenge is not successful, the arbitral tribunal shall continue the arbitral proceedings and […]
But if the Court permits payment of fine as compensation to the complainant directly, it enables the accused to pay the entire fine as compensation directly to the complainant, as is the case with the sentence in C.C.785/2003, the Magistrate cannot insist that fine is to be paid in Court and it cannot be paid directly to the complainant and is to be paid to the complainant only after making necessary entries in Form No.20.
Vinay Shanker Vs Union of India (Kerala High Court) The writ petitioner seeks a direction to the 5th and 6th respondents to increase the number of seats to the Veterinary and Dental Courses so as to implement the reservation category of Economically Weaker Section and a further direction to respondents 5 and 6 to implement […]
Samrat Exporters and Importers Vs Assistant Commissioner of Central Excise and Customs (Kerala High Court) It is an admitted fact that the appellant had challenged the show cause notice issued to it before the appellate authority but the same was filed not within the time prescribed under the Act. Therefore, the appellate authority did not […]
In present facts of the case, the Hon’ble High Court dismissed the Revision filed by the Revenue and upheld the Orders of Tribunal where it sustained the Remand Order passed by the Deputy Commissioner (Appeals) as there was violation of principle of Natural Justice in the Original Order passed by the primary authority.
Vishnu R. Vs State of Kerala (Kerala High Court) On going through the above rules, it is clear that on receiving a complaint, the District Dowry Prohibition Officer is bound to scrutinize the complaint and find whether it would come within the purview of Sections 2, 3, 6 etc. of the Act and conduct an […]
Dr. R. P. Patel & Ors. Vs Asst. Director of Income Tax (Investigations) & Ors. (Kerala High Court) Authorised officer conducting the search & seizure cannot retain the documents/ assets beyond 15 days and encash IVPs for adjustment against tax liability Hon’ble Kerala High Court set aside the judgment of the learned Single Judge denying […]
