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Food Inspector, Chalakudy Municipality and anr. Vs. Prabhakaran and or ...

Court : Kerala

Reported in : 1983CriLJ81

..... shall intimate the result to the vendor from whom the sample has been taken and also to the person, whose name, address and other particulars have been disclosed under section 14a of the act, within 10 days from the receipt of the report from the public analyst.the controversy before us is whether the term 'immediately' should be read so as to hold that where the copy of the report is not sent on ..... , 683 thus ;in my view the law as laid down by the above decisions can be summarised as follows:(i) while taking action under clause (a) of sub-section (1), sub-section (2), sub-section (4) or sub-section (6) of section 10 of the act the food inspector must call one or more persons to be present;(ii) the obligation which section 10(7) casts on the food inspector is only to 'call' one or more persons to be present when he takes action. ..... food inspector 1082 cri lj 963 there is dual purpose sought to be achieved by the time element namely the trial of cases filed under the act are not protracted by the accused by making applications at a belated stage for the sample being sent to the central food laboratory for further report and at the same time ensuring that due opportunity is given ..... attention has been drawn to a decision of the high court of bombay in state of maharashtra , v. ..... if due to reasons which are beyond the control of the local (health) authority the report could not he despatched on the same day it will not be a violation of section 13(2) of the act and rule 9-a of the rules. .....

Kerala State Electronics Development Corporation Ltd. Vs. State of Ker ...

Court : Kerala

Reported in : [2006]143STC549(Ker)

..... also a registered company incorporated under the companies act, 1956 having its office in state of andhra pradesh and having its branch at bombay. ..... this case took place from kerala to state of maharashtra at bombay where the sale is concluded. ..... actually moved from the state of kerala to bombay in the state of maharashtra pursuant to contract of sale dated june 1, 1974 ..... the central sales tax act, 1956 was enacted to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-state trade or commerce or outside a state or in the course of import into or export from india, to provide ..... the view that the goods were sent by the assessee only by way of stock transfer to bombay and the actual sale took place in bombay and there was no inter-state sale. ..... on the decision of the apex court in ashok leyland's case [1997] 105 stc 152, government pleader submitted that mere fact that assessee was assessed under the general sales tax act of a state is not the criteria to determine whether a sale is inter-state or not.8. ..... counsel also submitted that under section 6a(1) of the central sales tax act, the burden of proof is on the dealer to prove that movement of goods was occasioned not by reason of sale, but was occasioned by reason of transfer of such goods by him to any other place of business or to his agent ..... counsel submitted that movement of goods from kerala to bombay was not in furtherance of any contract of sale but moved independently to the branch .....

Balakrishnan K.K. Vs. State of Kerala

Court : Kerala

..... state of maharashtra) wherein it was held that, "claim for the enforcement of the fundamental right of equal opportunity under article 16 itself is a fundamental right guaranteed under article 32 and this court has been assigned the role of a sentinel on ..... state of maharashtra (1984 (2) scc337, wherein the apex court condoned a thirty year delay on finding that there is a violation of substantive legal right of the applicant. ..... m.r.meher, president industrial court, bombay and others) the w.a.no.1663/2013 20 constitution bench while examining a similar contention held as follows: " it is true that the issue of a writ of certiorari is largely a matter of sound discretion. ..... maharashtra industrial development corporation and others) in paragraphs 13 and 14 the following principles have been highlighted : " 13. ..... maharashtra industrial development corporation and others) 5. ..... chief controller of imports and exports ( 1969 (1) scc185, collector ( la) v. ..... 2003 ( 7) scc197( divisional controller, ksrtc v. ..... m.r.meher, president industrial court, bombay and others) 3. ..... the de freitas formulation has been applied by the house of lords and the supreme court as a test of proportionality in a number of cases under the human w.a.no.1663/2013 35 rights act. ..... as far as the above judgment (tukaram kana joshi's case (supra)) is concerned, it arose under land acquisition act. .....

P. Sundari Bai, Etc. Etc. Vs. State of Kerala and anr.

Court : Kerala

Reported in : AIR1979Ker68

..... the annual value of any land or building is attributable partly to the use of such land or building or any portion thereof for the display of any advertisement or advertisements and tax is levied under this act in respect of such advertisement or advertisements, the annual value of such land or building for the purpose of assessing the property tax thereon shall be ascertained as if such land, building or portion is not ..... petitioners submit that except in cases where the assessing authority considers the annual value fixed by the concerned local authority to be too low, the procedure for so called 'assessment' prescribed under the act involves nothing more than a mechanic cal adoption by the assessing authority of the fixation of the 'annual value' made by some extraneous authority and the making of an arithmetical calculation by multiplying such ..... is section 29 where-under it is declared that in fixing the fair rent of a building under section 5 of the kerala buildings (lease and rent control) act, 1965 (act 2 of 1965), the rent control court shall not take into consideration the building tax that ispayable in respect of the building under the provisions of this act.23. ..... then was, while dealing with the question of interpretation of the expression 'rate on buildings or lands' occurring in section 73 of the bombay municipal boroughs act has traced the origin and development, of the english rating law from which the word rate has been borrowed in this country for the ..... maharashtra .....

Balakrishnan, Managing Director, Terelac Furnaces Pvt. Ltd. Vs. Income ...

Court : Kerala

Reported in : [1982]134ITR573(Ker)

..... this section, where any books of account, other documents, money, bullion, jewellery or other valuable articles or things belonging to a person have been seized as a result of a search under section 132 of the income-tax act or section 37a of the wealth-tax act, and such person, (hereafter in this section referred to as the declarant) makes on or after the date of commencement of this ordinance but before the first day of january, 1976, a declaration in accordance with sub ..... by reason of the omission or failure on the part of such person to make a return under the indian income-tax act 1922, or the income-tax act, or to disclose fully and truly all material facts necessary for assessment or otherwise.then, notwithstanding anything contained in any of the acts mentioned in sub-section (1) of section 8 of the wealth-tax act, the amount of income so declared or, as the case may be, the value of the assets representing such income, shall ..... facts necessary for the disposal of this petition can be briefly stated as follows: the company filed before the ito, bombay, its return of income for the assessment year 1967-68 in respect of the accounting year ended march 31, 1967. ..... under the new code, an ito can be said to be a court only when it is a tribunal constituted by an act and if that act declares the said tribunal to be a court for the purpose of this section. ..... state of maharashtra : 1964crilj249 , was not cited before me, i held that the ito is not a ..... state of maharashtra : 1964crilj249 .....

K.R. Jagadeesan Vs. Indian Crump Rubber Factory and anr.

Court : Kerala

Reported in : (1997)IILLJ536Ker

..... relying on the above said observation, the division bench of the bombay high court in maharashtra sugar mills ltd. v. ..... ashru jaiwant tribhuvan air 1966 bombay 240 a case arising under the workmen's compensation act, held that the bonus can be included in wages for purposes of calculation of compensation payable to the 'workman' who has suffered permanent disablement either total or ..... is an appeal filed under section 30 of the workmen's compensation act, 1923 (hereinafter referred to as 'the act') against an order passed by the workmen's compensation com-missioner (deputy labour commissioner, kot-tayam) under section 22 of the act.2. ..... the payment of bonus act, 1965 provides for payment of bonus to persons employed in a factory and hi every other establishment employing twenty or more ..... - in this act and for the purposes thereof the expression 'monthly wages' means the amount of wages deemed to be payable for a month's service (whether the wages are payable by the month or by whatever other period or at piece rates ..... claim for bonus being a right of the workman, inde-pendent of the willingness or otherwise of the employer, is a benefit within section 2(m) of the act. ..... fixation according to the counsel, does not conform to the provisions contained in sections 2(m), 4 and 5 of the act.7. ..... main question that arises for determination in this appeal is whether 'bonus' paid to an employee can be taken into considerationwhile determining the 'wages' as defined in section 2(m) of the act.3. .....

A.S. Mohammedkutty and Company Vs. Sales Tax Officer and ors.

Court : Kerala

Reported in : [1990]79STC24(Ker)

..... commissioner [1973] 32 stc 547 (mys), it is observed that the condition precedent for the exercise of the jurisdiction of the registering authority to impose a penalty under section 10a of the central sales tax act, for an offence under section 10(b) is that there must be a finding that the registered dealer falsely represented when purchasing any class of goods that goods of such class are covered by the certificate of ..... issued to the petitioner under section 10a of the central sales tax act, 1956, calling for objection. ..... sales tax officer [1965] 16 stc 323 (ker), wherein it is stated that in order to constitute an offence under section 10(b) of the act it must be proved that the dealer made a representation that the goods purchased were covered by registration certificate with the knowledge that they were not ..... a registered dealer both under kerala general sales tax act, 1963 and also under central sales tax act, 1956. ..... the second respondent also found that the contention of the assessee that he acted under honest belief that he could use the certificate of registration for purchase of packing materials and labels cannot ..... he also did not accept the argument on behalf of the assessee that he acted only under a bona fide and honest belief that the goods are covered by the certificate ..... assessee was directed to pay a penalty for contravention of section 10(b) of the central sales tax act on the ground that he made false representation, he objected to the same. ..... bombay garage [1984] 57 stc .....

The Star Tile Works Ltd., Kallai and ors. Vs. N. Govindan and ors.

Court : Kerala

Reported in : AIR1959Ker254

..... of the decisions relied upon by the lower courts are decisions which do not deal with the provisions of the new company act of 1956 which according to him has really enlarged the powers of the central government and other authorities.we cannot accept this contention. ..... is impracticable to call a meeting of a company, other than annual general meeting, in any manner in which meetings of the company may be called, or to hold or conduct the meeting of the company in the manner prescribed by this act or the articles, the court may either ot its own motion or on the application of any director of the company, or of any member of the company who would be entitled to vote at the meeting,-- (a) order a meeting of ..... no such chairman or if at any meeting he is not present within 15 minutes after the time appointed for holding the meeting, the members present shall choose some director to act and if there be no directors present and willing to act the members present snail choose some one of their number to be the chairman.these articles clearly show that it is only the 4th defendant or one of the directors that will ..... the right of the 8th defendant to vote is correct; (2) even if the said ruling is not correct, the plaintiffs have only to seek appropriate remedies provided in the companies act, namely, by an approach to the central government or to the company court, and a suit in a civil court is not maintainable; and (3) in any event, the plaintiffs have no right to maintain the ..... bombay .....

St. Mary's Finance Ltd. Vs. R.G. Jayaprakash and Ors.

Court : Kerala

Reported in : [2000]99CompCas359(Ker)

..... to the company on receipt of the amount with interest in terms of the agreement for such transaction ;(6) for the purpose of transacting such business the official liquidator can appoint an agent as provided for in section 457(2)(v) of the act, with the permission of this court and he shall function upon directions from the official liquidator and also from this court ;(7) the agent shall furnish every fortnight a statement of accounts regarding the amount ..... mary's finance limited, nedumchalil buildings, mullassery canal road, cochin-682011, under section 391(1) of the companies act, 1956 ('the act'). ..... to enable that and to, materialise such realisation in the near future, the company should be in the control of somebody else than the present directors. ..... the company, however, shall not do thebusiness of banking within the meaning of the provision of the banking regulation act, 1949, and also chit fund business'.2. ..... as held by the calcutta high court in bombay gas co. ..... thus, the company had acted contrary to its object itself by advancing amount to another company, that too to a large and huge extent ..... nidhi company is referred to in section 620a of the said act to mean a mutual benefit society. ..... section 450 of the act enables this court to appoint the official liquidator as provisional liquidator, without formally passing a winding up order or even keeping the winding up in pending, in exercise of the discretion vested in the court ..... thus the company had violated section 393(1)(a) of the act. .....

Titus Daniel and ors. Vs. South Indian Parenterals Pvt. Ltd. and ors.

Court : Kerala

Reported in : AIR1998Ker205; [2000]101CompCas117(Ker)

..... company in winding up by virtue of the proviso to section 529, leave of the court is necessary for the sale of the property as the chargeholder is the official liquidator, and granted leave to the maharashtra state financial corporation under section 527 of the companies act, 1956 to sell the properties on the conditions imposed by the court. ..... therefore, the appeal was preferred by the maharashtra state financial corporation (air 1993 bombay 392) before the division bench of the bombay high court. ..... did not take the aid of the court for realising its dues or for enforcing its right, and as it was already in possession and control of the assets of the company, prior to the passing of the winding up order, the corporation was within its legal rights under section 29 of the said act, to sell the assets of the company to zoravar vanaspati limited, without seeking the permission of the court. ..... , air 1993 bom 392 a division bench of the bombay high court considered the provisions of sections 29 and 46b of the state financial corporations act and sections 529, 529-a and 537 of the companies act and held that there is no inconsistency between section 29 of the state financial corporations act and section 529 of the companies act and leave of the winding up court to sell the property of ..... 1913 could not have been considered by the supreme court, the division bench of the bombay high court has observed as follows : 'therefore, the official liquidator cannot demand possession of the property .....