Court : Kerala
Decided on : Jan-15-2002
Reported in : [2002(95)FLR1137]; (2002)IIILLJ459Ker
..... dismissal, discharge or retrenchment has led to that dispute, but does not include any such person - (i) who is subject to the air force act, 1950 (45 of l950), or the army act, 1950(46 of 1950), or the navy act; 1957 (62 of 1957); or (ii) who is employed in the police service or as an officer or other employee of a prison; or ..... which exceeds 240 days.6. the first question that arises for decision in the case is whether the respondents can be called workmen within the meaning of section 2(s) of the i.d. act which reads as follows: ,'2(s) 'workman' means any person (including an apprentice employed in any industry to do any manual, unskilled, skilled, technical, ..... employer can claim reinstatement and that the service must be capable of being continued until any of the, events envisaged under clauses (a), (b) and (c) of section 2(oo) happens. he has to establish that he has a right to continue in service and that his service was terminated without complying with the requirements of law.14 .....
Tag this Judgment!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
..... lead to double taxation since the materials would have already suffered a tax on account of sales tax. hence also, it is contended that section 67 of the finance act is liable to be struck down as violative of article 14.9. most of these contentions arise out of misapprehension of the nature of the ..... 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): photography studio or agency.- 'photography studio or agency means any professional photographer or a ..... 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 .....
Tag this Judgment!Court : Kerala
Decided on : Jan-31-2002
Reported in : (2002)176CTR(Ker)268; [2002]258ITR679(Ker)
..... of the amount remaining unpaid or unclaimed for a period of three years from the date of transfer to the special account under sub-section (1) and sub-section (2) of section 205 a of the companies act, 1956 (1 of 1956) has been transferred to the general revenue account of the central government under the companies unpaid dividend (transfer ..... to earning an income. the question therein was whether certain 'books of accounts' were kept in 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 ..... skill with a view to earning an income. we are of the view that in the context in which the expression 'business connection' is used in section 9(1) of the act, there is no warrant for giving a restricted meaning to it excluding 'professional connections' from its scope.'we fail to see how this judgment helps the .....
Tag this Judgment!Court : Kerala
Decided on : Jul-31-2002
Reported in : 2003ACJ352
..... the death of children in respect of the accidents occured on or after the date on which section 140 of 1988 act was amended by act no. 54 of 1994 ie., 14.11.1994. 7. the compensation in each case may be more than the minimum amounts ..... . 15,000/- (rupees fifteen thousand) for the death of children in respect of the accidents occured on or after the date when section 92-a of 1939 act was brought on the statute book i.e., 1.10.1982 ; ii) rs. 25,000/- (rupees twenty five thousand) for ..... will be given in marriage and her contribution to the parents will be ceased after marriage. it is pertinent to note that under section 125(d) of the cr.p.c. a person having sufficient means is liable to pay maintenance to his or her parent ..... and well placed in life. the parents of the father of the child were teachers. the father's brother is a major in army. his another brother is an executive officer and his sister is a teacher. the parents of the mother of the child were .....
Tag this Judgment!Court : Kerala
Decided on : Aug-02-2002
Reported in : 2003(1)KLT176
..... and orderly manner.therefore, i am of the view that the word furniture assembled or unassembled referred to in item 23 (now 24) of the schedule to the entry tax act introduced by s.r.o. no. 1096/99 with effect from 1.1.2000 does not cover the kind of equipments referred to in the o.ps. therefore, ext. p2 ..... of surgery and treatment. it is a well settled position in series of decisions of the supreme court and various high courts that the entries in the schedule to the act has to be given their popular meaning ie. the meaning attached to the item by traders dealing in the goods and consumers using the same. none can procure a surgical ..... respect of surgical table treating the same as furniture, an item in respect of which entry tax is payable under the kerala tax on entry of goods into local areas act. the item involved in o.p. no. 3880/2002 is olympus 2000 mobile c-arm multi procedure table with accessories costing rs, 3,10,000/-and the item involved in .....
Tag this Judgment!Court : Kerala
Decided on : Sep-05-2002
Reported in : 2003CriLJ1427
..... limitation will be determined with reference to the offences which is punishable with the more severe punishment or, as the case may be, the most severe punishment. sub-section (1) of section 469 provides for three alternative starting points of limitation -- (a) the date of the offence; (b) the first day on which an offence came to the ..... the magistrate is not bound in such a situation to follow the procedure laid down in sections 200 and 202, cr. p.c. for taking cognizance of a case under section 190(1)(a), though it is open to him to act under section 200 or section 202 also. the fact that the investigation had not originated from a complaint preferred to ..... : (1951 cri lj 775). supreme court endorsed the observation made by justice das gupta in superintendent and remembrancer of legal affairs, west bengal v. abani kumar banerjee, air 1950 cal 437 : (1951 (52) cri lj 806), which read thus :it seems to me clear however that before it can be said that, any magistrate has taken cognizance .....
Tag this Judgment!Court : Kerala
Decided on : Nov-20-2002
Reported in : 2003(1)KLT895
..... the participation of persons, by prescribing conditions which are restrictive, and never permitted by the rules and the orders of the central government, issued under section 109 of the act. in this context, it would be worthwhile for me to refer to some more materials that have been made available. along with the counter affidavit ..... agency authorised by the central government shall approve the license plates manufacturers to the above specification.' following this, in exercise of power under sub-section (3) of section 109 of the motor vehicles act, s.o. 814 (e) had been issued by the ministry of road transport and highways on 22.8.2001, this was to make ..... (1), the following sub- rule shall be substituted, namely, (1) on or after commencement of this rule, the registration mark referred to in sub-section (6)of section 41 shall be displayed both at the front and at the rear of all motor vehicles clearlyand legibly in the form of security licence plate of the following specifications .....
Tag this Judgment!Court : Kerala
Decided on : Nov-21-2002
Reported in : 2003(1)KLT87
..... by the learned single judge in madhavan's case that the proviso affects the pending cases in view of the provisions contained in clause (i) of section 32 of the amending act also requires reconsideration. it is argued that the word 'proceeding' is used with regard to the orders under challenge in the revision and not civil ..... subject to speedy and natural decay and which is in the custody of the court pending the determination of the suit;(g) to perform any ministerial act.' 16. a reading of section 75 shows that the power is given to court to issue commission to examine any person, to make a local investigation, to examine or adjust ..... altogether omitted on the ground that alternate remedy is available under article 227 of the constitution. that is the reason why a proviso was added to section 115 by the amendment act of 1976. the legislature considered the recommendations made by the report of the arrears committee headed by justice malimath. the committee agreed in principle that the .....
Tag this Judgment!Court : Kerala
Decided on : Dec-18-2002
Reported in : 2003(1)KLT525
..... as folldws:-'in view of the contention of the appellant, it is necessary to decide whether omission of prayer(c) comes within the ambit of section 109 of the act. sub-section (1) of section 109 provides that an election petition can be withdrawn only by leave of the high court. omitting a prayer from the election petition strictly would ..... not think that if one of the reliefs claimed in the election petition is asked to be omitted, it would come within the provisions of sub-section (1) of section 109 of the act. there is no reason why, if even after omission of a particular relief the election petition survives and is available to be tried in accordance ..... claiming a declaration that the election of the returned candidate is void, claim a further declaration that he himself or any other candidate has been duly elected'.section 90 of the act reads as follows:-'parties to the petition.- a petitioner shall join as respondents to his petition,- (a) where the petitioner, in addition to claiming a .....
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