NCLT Order accepting IBA Application for want of Jurisdiction post-amendment to Section 4 was quashed in the light of amendment to section 4 wherein Part II of the IBC could apply only to matters relating to insolvency and liquidation of corporate debtors, where the minimum amount of default was Rs.1 Crore.
Suneesh K.S. Vs Travancore Devaswom Board (Kerala High Court) Facts- The petitioner is the successful bidder in the auction conducted by the Board for the sale of pooja items and flower garlands inside Valliyamkavu Devi Temple from 01.04.2021 to 31.03.2022. Later on, the petitioner failed to deposit some of the instalments. The main reason for the […]
National Radio Electronics Corporation Vs State Tax Officer (Intelligence) (Kerala High Court) The petitioner is challenging Ext.P3 order issued under Section 129 of the Central Goods and Service Tax Act, 2017 to the extent it invoked the bank guarantee furnished by the petitioner, while obtaining release of the goods detained under Section 129(1) of the […]
Silpa Shaji Vs Satheesh K.S. (Kerala High Court) it is an admitted fact that the petitioner has no job or income and she alleged to be residing at the house of her cousin sister for the time being. The same would go to show that the petitioner wants to transfer four cases pending before the […]
Kamalesh Sen Vs Assistant State Tax Officer (Kerala High Court) It is noticed from Ext.P8, that the respondent has given a reason for initiating proceedings under Section 130. The correctness or otherwise of the said reason is not a matter which can be considered by this Court under Article 226 of the Constitution of India, […]
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.