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State of Kerala Vs. Mytheen Pillai Muhammed Kannu and ors.

Court : Kerala

Reported in : AIR1996Ker261

..... claim.in the light of the above discussion, we are of the view that there is no merit in the objection raised by the respondent that the additional ground taken by the appellant relating to claim under section 23(1a) of the act cannot be entertained for the reason that no court fee has been paid for that relief.in the result, the land value as assessed by the reference court in l.a.r. no. ..... air 1964 sc 457, the apex court had occasion to construe the expression 'amount or value of the subject matter in dispute in appeal' in article 1, schedule i of the bombay court-fee act (36 of 1959). ..... held that the right of the claimant to get 15% of the market value undersection 25(2) of the land acquisition act was not a matter in dispute either before the land acquisition court or in the appeal filed against the award. ..... high court while holding that appellants are not bound to include in their valuation of the appeals the statutory solatium on market value which they are entitled to get under the , land acquisition act on the excess compensation claimed in the appeals and pay court-fee thereon.18. ..... found that in large number of appeals during the period 1987-88, no specific ground is taken by the appellant-state against the grant of benefit under section 23(1a) of the land acquisition act, we heard sri section narayanan potti, learned advocate general, on this aspect.11. ..... of maharashtra v. ..... state, air 1955 trav-co 110, were dissented from by a division bench of this court in manavallabhan .....

Bechu and Company Vs. Asst. Commissioner (Assessment)

Court : Kerala

Reported in : 2003(2)KLT1009

..... a series of sales and that too in respect of certain goods at the point of first sale in the state by a dealer who is liable to tax under section 5(1) read with first or the second schedule to the act and that by the deeming provisions contained in sub-section (2) the sale of manufactured goods effected by the persons to whom the said sub-section applied are treated as the persons who effect the first ..... the fact that the first seller, who effects sales of a manufactured goods has effected the sale to a brand name holder or a trade mark holder who is a registered dealer under the act for sale of the said goods under a trade mark or brand name and that no tax was collected from the purchasing dealer which alone exonerates the selling dealer from liability to tax under ..... not to a trade mark holder/brand name holder for sale under a trade mark or a brand name, the sale by such dealer will be the first sale exigible to tax under section 5(1) of the act and consequently a second sale of the very same goods by the purchasing dealer to a trade mark holder or brand name holder for sale by him under a brand name or trade mark cannot be ..... maharashtra (1995) 97 stc 145 and submitted that the said decision has upheld a similar provision contained in the bombay sales tax act ..... also a mini classification between large and small sections of manual match manufactures as discriminatory with reference to a notification issued by the government under rule 6(1) of the central excise rule, 1955 .....

The Food Inspector, Cannanore Municipality, Cannanore Vs. M. Gopalan

Court : Kerala

Reported in : AIR1991Ker240; 1991CriLJ1783

..... agencies have their role in the entire process of prevention of food adulteration -- those of the local authority who have their close vigil over the vendors of food in the area, those who attend to ministerial acts such as packing, sealing and despatching the sample, those who do the analysis and compile the reports and those who attend to the delivery of the report to the authorities to enable decision in the matter. ..... it has been the practice of the courts to hold such provisions to be directory only, when they relate to the performance of a public duty and where a declaration about the void character of acts done in neglect of the duty would work serious general inconvenience or injustice to persons who have no control over those entrusted with the public duty. ..... malviya, 1986(3) fac 62 and of the bombay high court in state of maharashtra v. ..... the amendment of the act by act 34 of 1976 minimising the chances of harassment of vendors and reducing the number of prosecutions, and introducing a time schedule, were other reasons referred ..... the scheme of the enactment and with reference to section 13, the learned judge observed ; 'when so many important safeguards have been provided by the act itself, it would not be proper to place undue emphasis on one technical safeguard provided in the rules....' 27. ..... it is then better to avoid such hazards and make the working of the act and rules a harmonious one, facilitating achievement of the statutory object along a course of least resistance .....

Deputy Commissioner of Sales Tax (Law), Vs. V.V. Kammath and Sons

Court : Kerala

Reported in : [1998]111STC44(Ker)

..... it has to be noted that in the above decision there was no question of considering the effect of inclusion of the item as an ayurvedic drug under the drugs and cosmetics act, since prior to 1971 provisions of the drugs and cosmetics act were not enforcible in maharashtra in relation to ayurvedic drugs. ..... the learned government pleader further pointed out that the above decision of the bombay high court was referred with approval by the supreme court in sarin chemical laboratory ..... is liable to tax under section 5.6'on the other hand, it was contended by the revenue that vicco vajradanti sold by the assessee is tooth paste and tooth-powder which comes under a separate entry 79 in the first schedule and vicco turmeric would come under entry 80 meant for cosmetics. ..... the commissioner, food and drug administration, bombay, an authority under the drugs and cosmetics act, 1940, has certified that the relevant products of the assessee are ayurvedic ..... vicco laboratories [1968] 22 stc 169, high court of bombay had taken the view that dentifrice in the form of powder used for cleaning teeth, is a toilet article and therefore vicco vajradanti (powder) would come under the entry relating to toilet ..... to the revenue, the tribunal should have followed the earlier decision of the bombay high court in commissioner of sales tax v. ..... the decision of the bombay high court in commissioner of sales ..... these and other materials the assessee relied on a bench decision of the high court of bombay in first appeal no. .....

A.P. Varghese and Etc. Etc. Vs. the Kerala State Co-operative Bank Ltd ...

Court : Kerala

Reported in : AIR2008Ker91; III(2008)BC626

..... co-operative societies act, 1965 and maharashtra cooperative societies act, 1960, respectively, out of the purview ..... of this power, the central government by notification dated 28-1-2003, has specified 'co-operative bank' as defined in section 5(cci) of the br act as a 'bank' by lifting the definition of co-operative bank' and 'primary cooperative bank' respectively from section 56 clauses 5(cci) and ..... bearing in mind, one of the crucial distinctions, to wit, that the sarfaesi act provides a residuary power to the central government to notify any other bank as a 'bank' for the purpose of that act, the absence of such a provision in the rdb act would go a long way in coming to the conclusion that the decision in gbcb air 2007 sc 1584 is not of much avail in favour of the petitioners to accept their contention that the ..... entries 43 and 45 in list i to the seventh schedule were appreciated, qua entry 32, in list ii, in gbcb air 2007 sc 1584 (supra), to notice that the statutes relating to the field of co-operative societies that fell for consideration provided a mechanism under those legislations for resolution of disputes and that therefore, any exclusion of the jurisdiction of those authorities by the operation of the rdb act is constitutionally impermissible in view of the exclusiveness given to the ..... (1980)4scc109 and the decision of the bombay high court in nagpur district central co-operative bank ..... reliance is placed on the decision of the apex court in greater bombay co-op. .....

Thressiamma L. Chirayil Vs. State of Kerala

Court : Kerala

Reported in : 2007(1)KLT303; (2007)7VST293(Ker)

..... .provided that no tax shall be levied and collected in respect of any motor vehicle which was registered in any union territory or any other state under the provisions of the motor vehicle act, 1998 (central act 59 of 1988), prior to a period of fifteen months or more from the date on which it is registered in the state:provided further that no tax shall be levied and collected in respect of any goods which ..... purchase value of goods not exceeding the rates specified for the goods in the first schedule to the kerala general sales tax act, 1963.provided that no tax shall be levied and collected in respect of any motor vehicle which was registered in any union territory or any other state under the provisions of the motor vehicle act, 1998 (central act 59 of 1988), prior to a period of fifteen months or more from the date ..... importer of any goods by the importer in such manner and within such time as may be prescribed.the above mentioned provision, section 3(1) read with section 2(1)(d), 2(1)(h) and 2(1)(i) of the act makes it clear that taxable event of any of the goods is on the entry of scheduled goods being brought into the local area from outside the state for consumption, use or sale. ..... for roads is met from motor vehicle tax revenue and from funds allotted from other agencies like national highway fund, world bank loan and allotment from nabard. ..... the scope of section 3 of the maharashtra tax on the entry of goods into local areas act, 2002. ..... bench of the bombay high court in .....

K.A. Jose Vs. R.T.O. and anr.

Court : Kerala

Reported in : 2008(1)KLJ128

..... purchase value of goods not exceeding the rates specified for the goods in the first schedule to the kerala general sales tax act, 1963.provided that no tax shall be levied and collected in respect of any motor vehicle which was registered in any union territory or any other state under the provisions of the motor vehicle act, 1998 (central act 59 of 1988), prior to a period of fifteen months or more from the date on which ..... by the importer of any goods by the importer in such manner and within such time as may be prescribed.the above mentioned provision, section 3(1) read with section 2(1)(d), 2(1)(h) and 2(1)(i) of the act makes it clear that taxable event of any of the goods is on the entry of scheduled goods being brought into the local area from outside the state for consumption, use or sale. ..... be at such a rate or rates as may be fixed by government by notification, on the purchase value of goods not exceeding the lax payable for the goods as per the kerala general sales tax act, 1963.provided that no tax shall be levied and collected in respect of any motor vehicle which was registered in any union territory or any other state under. ..... the expenditure for roads is met from motor vehicle tax revenue and from funds allotted from other agencies like national highway fund, world bank loan and allotment from nab ard. ..... 8scc60 examined the scope of section 3 of the maharashtra tax on the entry of goods into local areas act, 2002. ..... division bench of the bombay high court in eurotex .....

The Food Inspector, Palghat Municipality Vs. K.M. Moose and ors.

Court : Kerala

Reported in : 1984CriLJ563

..... of the rule is to see that official entrusted with the work of analysis and despatch of certificate does his work promptly and expeditiously so that the accused concerned may ret the full benefit of section 13(2) of the act and to hold that rule 7(3) is only directory is to encourage slackness and lethargy on the part of the public analyst to the detriment of the accused.15. keeping in view the tests relevant in the context ..... to the local (health) authority a report of the result of such analysis in form iii.provided that where any such sample does not conform to the provisions of the act or these rules, the public analyst shall deliver four copies of such report to the said authority :provided further that the public analyst shall forward a copy of such report also ..... to the person who purchased an article of food and forwarded the same to him for analysis under section 12 of the act.this rule required the public analyst to deliver the report of analysis to the local (health) authority within 45 days of the receipt of the sample. ..... schedule is also seen to be envisaged in the scheme of the act ..... , state of maharashtra v. ..... series of decisions the bombay high court held a ..... rule 7 prevention of food adulteration rules, 1955, defining the powers and duties of the public analyst had been framed in exercise of the powers conferred by clause (e) of sub-section (1) of ..... 1981 cri lj 383 bom are the earlier decisions of the bombay high court. .....

G. Sreekumar, Kollam Vs. State of Kerala, Rep. by the Chief Secretary ...

Court : Kerala

Reported in : 2012(3)KLJ138

..... was, whether the notification dated 08.03.1979 issued by the state of maharashtra under the industrial disputes act and the bombay industrial relations act and the amended section 7 of the i.d ..... issue had come up for consideration before the apex court, as to whether the presiding officers of family courts in the state of maharashtra were members of the judicial service and whether they could claim parity in this regard and could be considered for elevation as high ..... the petitioner has quite surprisingly approached this court seeking to stall the process of selection, including the interview scheduled on 01.11.2010 contending that the constitution of the selection committee was against the procedure declared by the apex court and that the process itself was bad as the zone of consideration was ..... . rule 3(2) of the said rules stipulates that the services shall consist of the cadres (as specified in column 2 of the schedule appended to the rules of 2008), while rule 5 provides for method of recruitment, qualification and age limit in relation to different posts including ..... government may, by notification in the official gazette, constitute one or more industrial tribunals for the adjudication of industrial disputes relating to any matter, whether specified in the second schedule or the third schedule and for performing such other functions as may be assigned to them under this act ..... was served with ext.p1 memo dated 18.10.2010 to appear for an interview scheduled on 01.11.2010. .....

P.M. Kelukutty and Others Vs. Young Men's Christian Association and Ot ...

Court : Kerala

..... in the state of maharashtra, the maharashtra rent control act, 1999 is in force and this act applies to premises let for the purposes of residence, education, business, trade or storage specified in schedule i and schedule ii of the act as well as houses let out in areas to which the bombay rents, hotel and lodging house rates control act, 1947 applied before the commencement of the act. ..... thus, when action is sought to be taken by the secured creditor under s.13 of the sarfaesi act or by the chief metropolitan magistrate or the district magistrate under s.14 of the sarfaesi act, the court or the authority mentioned in s.33 of the maharashtra rent control act cannot grant the injunction to prevent such action by the secured creditor or by the chief metropolitan magistrate or the district magistrate. ..... the question of law that we have to consider is whether the appellants as tenants of premises in the state of maharashtra including mumbai will have any remedy to move these courts having jurisdiction under s.33 of the maharashtra rent control act and obtain the relief of injunction against the secured creditor taking possession of the secured asset from the appellants. ..... however, this primacy has not been extended to other provisions like section 38c of the bombay act and section 26b of the kerala act by which first charge has been created in favour of the state over the property of the dealer or any person liable to pay the dues of sales tax, etc. .....