Court : Kerala
Reported in : (2002)173CTR(Ker)357; [2002]254ITR45(Ker)
..... 1987-88 was below the taxable limit, the assessee was not required to file the return of the income. this contention was accepted by the tribunal. the tribunal also allowed certain other deductions and directed the assessing officer to look into the matter. the revenue has referred the question with regard to the non-inclusion of the income of the above ..... from the rate of tax in the usual procedure. what the section says is that the income has to be ascertained as per chapter xiv-b of the act. in certain cases, the total income has been reduced if there has been assessment or circumstances mentioned in section 158bc. when the assessment is for a block period, then it is not .....
Tag this Judgment!Court : Kerala
Reported in : AIR2003Ker39
..... eldest son and the younger son moideenkutty, later died leaving his widow and three children. the khmhs belonged to the deceased harnsa haji and the school was located in an area of 3.5 acres of land. in 1988 hamsa haji proceeded for haj and during the period of his absence, he authorized the petitioner to be the manager of the .....
Tag this Judgment!Court : Kerala
Reported in : 2003CriLJ1427
..... to offences which may be tried together, shall be determined with reference to the offence which is punishable with the more severe punishment.473. extension of period of limitation in certain cases .-- notwithstanding anything contained in the foregoing provisions of this chapter, any court may take cognizance of an offence after the expiry of the period oflimitation, if it is satisfied .....
Tag this Judgment!Court : Kerala
Reported in : [2003]131STC538(Ker)
..... court held that the hydrogenated oil (or vanaspati) ceased to be groundnut oil by reason of the chemical changes which took place and which resulted in the acquisition of new properties including the loss of its fluidity and they held that vanaspati or hydrogenated oil was not groundnut oil but a product of groundnut oil manufactured ..... water it continues its identity as water, its character and use also remain the same though the quality of the said water has been raised to a certain level which is more acceptable to a section of people. applying the principles laid down by the supreme court in the various decisions discussed above, and in ..... . it is also clarified that the process of producing desiccated coconut shall be deemed to be 'manufacture' for the purpose of this notification. it further specifies certain other process which shall not be deemed to be manufacture for the purpose of this notification. one such process mentioned is crushing copra and producing coconut oil and .....
Tag this Judgment!Court : Kerala
Reported in : [2004]138STC302(Ker)
..... by the legislature in the section itself. however, there is no bar against the legislature providing statutory offences which are done in many statutes. in such cases, the existence of certain situations will automatically give rise to presumption of violation of the provision leading to penalty. this court also held in the commissioner of income-tax, kerala v. gujarat travancore agency .....
Tag this Judgment!Court : Kerala
Reported in : 2003(3)KLT362
..... the authority may conclude that the disability was not attributable to the service.21. in this context, it deserves notice that even medical science is not perfect. in certain cases it can happen that even an obvious condition may not be detected or noted. the individual may also withhold the relevant facts. in an anxiety to get the ..... the petition is ignored, the factual position does not support the respondent. in the writ petition, it was claimed that the sepoy had been posted in a terrorist affected area. the problem had started in the year 1987. thus, he was sent on leave. however, in paragraph 3 of the counter-affidavit, the factual position has been explained ..... k.k. radhakrishnan nair had beenenrolled in the army on february 10, 1970. he had suffered a nervous break down inmarch 1974 while he was posted in a peace area. he was admitted to the militaryhospital, jalandhar on march 20, 1974 due to 'anxiety state with schizoid features'.he was discharged from the hospital on july 30, 1974 .....
Tag this Judgment!Court : Kerala
Reported in : (2003)IIILLJ768Ker
..... for medical benefit, in kind, to the employees and their families. the act is at present applicable to non-seasonal factories and certain other establishments. the provisions of the act are being extended, area-wise, in a phased manner. as on december 31, 1988, the act covered about 61.68 lakh employees in 580 industrial centres ..... 44 of 1966 and enforced with effect from june 17, 1967. it has been amended subsequently. at present, it reads as under:'45a. determination of contributions in certain cases.-(1) where in respect of a factory or establishment no returns, particulars, registers or records are submitted, furnished or maintained in accordance with the provisions of ..... respect of his factory or establishment as may be required by regulations made in this behalf.' section 45 entitles the corporation to appoint inspectors and fix the areas of their jurisdiction. the functions and duties of the inspectors have also been laid down.section 45-a needs to be noticed in extenso. it was .....
Tag this Judgment!Court : Kerala
Reported in : 2003(3)KLT42
..... for medical benefit, in kind, to the employees and their families. the act is at present applicable to non-seasonal factories and certain other establishments. the provisions of the act are being extended, area wise, in a phased manner. as on 31.12.1988, the act covered about 61.68 lakhs employees in 580 industrial centres in ..... act 44 of 1966 and enforced with effect from june 17, 1967. it has been amended subsequently. at present, it reads as under:'45a. determination of contributions in certain cases:- (1) where in respect of a factory or establishment no returns, particulars, registers or records are submitted, furnished or maintained in accordance with the provisions of ..... in respect of his factory or establishment's may be required by regulations made in this behalf.' section 45 entitles the corporation to appoint inspectors and fix the areas of their jurisdiction. the functions and duties of the inspectors have also been laid down.9. section 45a needs to be noticed in extenso. it was .....
Tag this Judgment!Court : Kerala
Reported in : [2005]142STC266(Ker)
..... )--'it seems a government debt in india is not entitled to precedence over a prior secured debt'.'then the supreme court noted that the high court proceeded to rely on certain provisions contained in chapter xvi of the karnataka land revenue act, 1964 as also the provisions contained in sections 13 and 15 of the karnataka sales tax act, 1957 for ..... act, 1957 and section 158(1) and section 190 of the karnataka land revenue act, 1964. in that case, dena bank, the appellant therein, filed a suit for recovery of certain sum with interest against a partnership firm and its partners. the suit was based, inter alia, on a mortgage by deposit of title deeds made by the partnership firm and .....
Tag this Judgment!Court : Kerala
Reported in : [2005]144TAXMAN744(Ker)
..... act (no. 2) of 2004. section 194la was introduced with effect from 1-10-2004. section 194la reads as follows :'194la. payment of compensation on acquisition of certain immovable property.any person responsible for paying to a resident any sum, being in the nature of compensation or the enhanced compensation or the consideration or the enhanced ..... financial year does not exceed one hundred thousand rupees.explanation.for the purposes of this section,(i) 'agricultural and' means agricultural land in india including lands situate in any area referred to in items (a) and (b) of sub-clause (iii) of clause (14) of section 2;(ii) 'immovable property' means any land (other ..... the provisions of the cpc. the supreme court held that the applicability of cpc to the proceedings under the act stands excluded under section 53 of the land acquisition act which shall prevail. when the deposit is : made towards the specified amounts, the claimant/owner is not entitled to deduct from the amount of compensation .....
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