Board
constituted in exercise of the powers conferred by Section 79B of
the Electricity Supply Act, 1948, by the State of Kerala. The
decision
been placed by all the authorities including the
tribunal on Section 79B and Section 22(9) is without basis.
Learned counsel for the petitioner would ... basis. Having regard to
the provisions contained in Section 22(9) and Section 79B of the
Act, there is a clear bar to the acceptance
considered favourably by the assessing authority. The
provisions of Section 79B of the Act were also considered by the
Division Bench of this Court while
considered favourably by the assessing authority. The
provisions of Section 79B of the Act were also considered by the
Division Bench of this Court while
will not be granted to file the
revised return in terms of Section 42(2) of the Kerala
Value Added ... reference to the proviso to the aforesaid provision as well
as Section 79B of the Kerala Value Added Tax Act, 2003.
4. True that
will not be granted to file the
revised return in terms of Section 42(2) of the Kerala
Value Added ... reference to the proviso to the aforesaid provision as well
as Section 79B of the Kerala Value Added Tax Act, 2003.
4. True that
will not be granted to file the
revised return in terms of Section 42(2) of the Kerala
Value Added ... reference to the proviso to the aforesaid provision as well
as Section 79B of the Kerala Value Added Tax Act, 2003.
4. True that
statements and resultant payments-Enquiry
initiated-Year 2009-10-Reg.
Read:- Section 79B of the KVAT.
It is hereby brought to your notice that this ... reasons
stated therein. Reliance is also sought to be placed on Section
79B of the KVAT Act, 2003, which stipulates that, where a case
Lekha G P vs The Manager, Life Insurance ... on 4 July, 2024
Author: P Gopinath