Court : Kerala
Reported in : 1979CriLJ177
..... for if the privilege extended beyond these limits, and protected an accused otherwise than in his strictly testimonial status, if, in other words, it created inviolability not only for his physical control of his own vocal utterances, but also for his physical control in whatever form exercised, then it would be possible for a guilty person to shut himself up in his house, with all the tools and indicia of his crime, and the ..... in india the doctrine of protection against compulsion of self-incrimi-nation found a place in the statute book when section 3 of act 15 of 1852 laid down that an accused in a criminal proceeding is not a com-pellable witness to give evidence for or against himself.this law underwent modification in subsequent years and by virtue of the ..... even if a person produces the document for which a summons has been issued to him, section 139 of the evidence act clearly provides that he does not thereby become a witness by the mere fact that he produces it, and he cannot be cross-examined unless and until he is called ..... ' a doctrinaire insistence that no search warrant should be issued to find out articles in the possession or control of the accused which may tend to incriminate him may have undesirable results, as will be seen from the following passages from wigmore on ..... state of maharashtra : 1968crilj103 ..... labour inspector air 1956 mad 165 : 1956 cri lj 248 ..... is not prepared to give a wide interpretation to the section as is clear from the decision in state of bombay v. .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Kerala
Reported in : (1979)IILLJ468Ker
..... bhaskaran nambiar, the counsel for the petitioner-society, raised two-fold contentions : (1) in view of the provisions contained under section 69 of the kerala co-operative societies act the jurisdiction to settle the dispute between the petitioner and the 1st respondent was exclusively within the dominion of the registrar of co-operative societies and, therefore, the industrial tribunal had no jurisdiction ..... the reason why on several occasions industrial adjudication has thought it fit to make reasonable provision for leave in respect of the workmen who may not strictly fall within the purview of the factories act or the shops and commercial establishments act.the counsel also has referred to the decision reported in bombay labour union and anr. v. ..... 20.10.1974 passed by the second respondent the industrial tribunal, calicut, on a reference under section 10 of the industrial disputes act, the dispute between the petitioner on the one hand and the first respondent on the other. ..... the society is governed by the kerala cooperative societies act and the rules framed thereunder, and its own bye-laws which ..... : (1956)illj227sc at 238, in paragraph 42 what has been stated reads as follows:in the present case also we are of opinion that the adjudicator and the labour appellate tribunal had adopted the attitude of ..... : (1956)iillj444sc :a court of law proceeds on the footing that no power exists in the courts to make contracts for people; and the parties must take ..... : (1956)iillj444sc ; patna .....
Tag this Judgment!Court : Kerala
Reported in : [1980]126ITR356(Ker)
..... that in declining to dispose of the appeal in accordance with the prayer contained in the petitioner's petition dated february 24, 1974, the 4th respondent has failed to exercise the jurisdiction vested in him under section 64(7) of the principal act, inasmuch as its purported remand order dated february 8, 1968, in pursuance of which the first respondent is stated to have issued the notice of enquiry, was passed without giving a notice and affording an opportunity of being heard to the ..... whereas section 63 of the principal act provided for an appeal to the central board of revenue directly against the valuation under section 61 made by the controller, what the amended act has provided for is an appeal before the appellate controller under section 62 against the order passed by the controller, and a further appeal before the appellate tribunal,under section 63 against an order passed by the appellate authority under section 62. ..... state of maharashtra : (1974)illj221sc , the supreme court has observed that the court may not inquire into belated or stale claims is not a rule of law but a rule of practice based on sound and proper exercise of discretion, and ..... : [1956]29itr118(bom) , c. p. ..... the petitioner is the accountable person liable to account for the estate duty in respect of the estate of his deceased father, parameswaran pillai, cashew exporter, quilon, who died on may 13, 1956. .....
Tag this Judgment!Court : Kerala
Reported in : [1980]123ITR159(Ker)
..... true, the proposition was stated in relation to section 9(2) of the central sales tax act, 1956, which embodies a provision having a like effect as section 275 of the i.t ..... it was held that the scheme of the provisions only confirms the impression that the amendment was procedural in character and, therefore, retrospective ; that section 275 of the act embodied a rule of limitation and that it governs the proceedings despite the fact that it had come into force only subsequent to the filing of the return ..... is the provision for the imposition of penalty and which provided the time-limit, was amended by the taxation laws (amendment) act, 1970 (42 of 1970), with effect from 1st april, 1971, enlarging the period of two years to a period of two months from the end of the financial year in the course of which action for imposition of penalty ..... whether, on the facts and in the circumstances of the case, the appellate tribunal is correct in law in holding that section 275 of the income-tax act, 1961, as amended by the taxation laws (amendment) act of 1970, is applicable to the case and the proceedings are not barred by limitation '2. ..... . act which provided the time-limit within which proceedings for imposition of penalty had to be completed was amended by the taxation laws (amendment) act, 1970 (42 of 1970), with effect from 1st april, 1971, and that after the amendment the section permitted penalty proceedings to be completed, inter alia, within two years of the completion of the assessment .....
Tag this Judgment!Court : Kerala
Reported in : (1979)ILLJ211Ker
..... standardised the payment of compensation to workmen retrenched in the normal or ordinary sense in an existing or continuing industry....for the reasons given above, we hold, contrary to the view expressed by the bombay high court, that retrenchment as defined in section 2(oo) and as used in section 25f has no vider meaning than the ordinary accepted connotation of the word: it means the discharge of surplus labour ..... with the factual background which led to the substitution by ordinance 4 of 1957 of the present section 25ff in the place of the original section 25ff which had been inserted in september, 1956 made the following observations:it may be relevant to add that this section (reference is to the original section 25ff) conceivable proceeded on the assumption that if the ownership of an undertaking ..... by way of displinary action or by way of voluntary retirement, retirement on superannuation or termination on the ground of continued ill-health, it amounts to 'retrenchment' as defined in section 2(oo) of the act and the provisions of section 25f get automatically attracted to the case with the result that unless the requirements laid down in that section are duly complied with, the termination of service of the workman ..... has categorically stated that he had been working in the 'construction branch' under different executive engineers under the general control of the chief engineer (construction), southern railway, madras from 1-3-1953 till the date of the said application (30-6- .....
Tag this Judgment!Court : Kerala
Reported in : [1980]121ITR178(Ker)
..... the cases to which sub-paragraph i or sub-paragraph ii of paragraph a of part iii of the first schedule applies, where the assessee has, in the previous year or, if by virtue of any provision of the income-tax act income-tax is to be charged in respect of the income of a period other than the previous year, in such other period, any net agricultural income, in addition to total income, and the total income exceeds five thousand rupees ..... , then, in calculating income-tax under the first proviso to sub-section (5) of section 132 of the income-tax act or in charging income-tax under sub-section (2) of section 174 or section 175 or sub-section (2) of section 176 of the said act or in computing the 'advance tax' payable under chapter xvii-c of the said act, at the rate or rates in force,-- (a) the net agricultural income shall be taken into account, in the manner provided in ..... 404): 'wherever any income is excluded from chargeability co tax either expressly or by necessary implication arising from the scheme of the act or its provisions, exclusion operates in the computation of the total-income not only for the purpose of liability to tax but also for the purpose of ..... the partnership was dissolved by a consent decree of the high court of bombay from the 9th october, 1942, and the assessee ceased to be a partner ..... cit : [1956]30itr841(bom) , in effect and substance, what happened was that, to the previous year's income which could legitimately be subjected to tax under ..... 1956 .....
Tag this Judgment!Court : Kerala
Reported in : AIR1981Ker107
..... jivraj) that the owner of the property which is the subject of a mortgage with possession cannot by any stretch of reasoning, be considered as landlord of the mortgagee-tenants within the meaning of section 5 (3) of the bombay rents, hotel and lodging house rates control act (act 57 of 1947), where the word landlord is defined as any person who is for the time being, receiving, or entitled to receive rent in respect of any premises whether on his own account or on account, or on behalf, or for the benefit ..... , after the determination of the lease, in possession with or without the assent of the landlord, of the premises leased to such person or his predecessor who has derived title before the commencement of the bombay rents, hotel and lodging house rates control (amendment) ordinance, 1959'.the learned judge then points out that while it is undoubtedly true that the definition of the word tenant is very widely worded and may possibly include even ..... properties or not, as he had further observed:'the case is thus not covered by the exception because we cannot hold that such a long lease on such a small rent was an act of prudence, whether it was a bona fide act or not, and whether the exception can apply to urban property'.the allahabad high court also pointed out that a property situated in an urban area is as much immovable property as an agricultural land, and, therefore there is no good ..... as the supreme court has said in air 1952 sc 205, air 1956 sc 305 (harihar prasad singh v. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1982Ker156
..... notification by the reserve bank varying the scope of the exemption, was admittedly 'published' in the official gazette -- the usual mode of publication in india, and it was so published long before the respondent landed in bombay, the question, therefore, is not whether it was published or not, for in truth it was published, but whether it is necessary that the publication should be proved to have been brought to the knowledge of the accused. ..... in the cherian thomas case i have taken the view that section 5 (1) of the act has to be construed as a provision substantial compliance of which is sufficient and that is what is required, and when section 3 (3) is attracted to a particular case and the presumption arises thereunder, the registered owner or the person having possession or control over the vehicle can establish that the motor vehicle in question was not used nor intended to be used nor kept ..... the allahabad high court in the decision referred to above observed as follows (at p 39 of air 1956 all):--'a legislature can certainly give retrospective effect to pieces of legislation passed by it but an executive government exercising subordinate and delegated legislative powers, cannot make legislation retrospective in effect unless that power ..... the attempt at distinguishing the decision, or whittling down its effect, by reference to the circumstance that that decision had not been brought to the notice of the supreme court when it rendered the decision in state of maharashtra v. .....
Tag this Judgment!Court : Kerala
Reported in : [1985]57CompCas85(Ker)
..... was considering an application under section 153 of the indian companies act, 1913 (corresponding to section 391 of the companies act, 1956), by three creditors of the travancore national and quilon bank ltd ..... thus : when, pending-consideration of petitions for winding up of a company, a scheme for keeping the company as a going concern is presented to any court, the application so made under section 391 of the companies act should be considered as an alternative to winding up and, hence, the court would have no jurisdiction to order winding up once it has chosen to issue notice on the motion madeunder section 391 of the ..... it was contended in that case before the high court of madras in opposition to the application made under section 153 of the companies act, 1913, as amended by act 22 to 1936, that in the case of a foreign company, section 153 of the act was not applicable at all and at any fate it would not be applicable before an order for winding up was made by the ..... c, 104), which read as follows: ' where any compromise or arrangement shall be proposed between a company which is, at the time of the passing of this act or afterwards, in the course of being wound up, either voluntarily or by or under the supervision of the court, under the companies acts, 1862 and 1867, or either of them, and the creditors of such company, or any class of such creditors, it shall be lawful for the court, in addition to any other of its powers, on the ..... the maharashtra creditors ..... has control of .....
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