Court : Kerala
Reported in : (2003)180CTR(Ker)57
..... the division bench in swaraj motor's case, supra had no occasion to examine the scope of section 529-a which was introduced by the legislature by employing a non-obstante clause which overrides other provisions under the companies act as well as under other legislations.in view of the above circumstances, we accept the reports of the official liquidator and hold that no income tax is payable on the sale proceeds as capital gain tax, advance tax instalments ..... on behalf of the department and held as follows:'to me, it appears that capital gains is part of the incidence of the sale effected by the official liquidator of the property belonging to the company just like a liability for stamp duly, registration charges or the like, it is not a debt due by the company as on the dale of commencement of winding up or the order for winding up.................,................................. ..... income-tax department submitted that the tax demanded is capital gain tax on the amount incurred for the winding up of the company as per section 520 of the act and section 476 and that tax js payable as 'cost, charges and expenses incurred in the winding up'. ..... of the view apex court in imperial chit funds' case as well as the decision of the division bench in swaraj motor's case had no occasion to deal with the scope of section 529-a of the companies act, as amended. ..... view is forfeited by the decision of the bombay high court in polyolefins industries ltd. v. ..... supra, (1990) 67 comp. ..... in re (1990) 67 comp. .....
Tag this Judgment!Court : Kerala
Reported in : 2009(2)KLJ898
..... corporation:i) whether the el court is justified in ordering death benefits to the legal heirs of the deceased who committed suicide while taking rest at home in pursuance of an injury sustained to him ?ii) committing suicide being an illegal and forbidden act the legal heirs whether entitled to get death benefits alleging suicide as an employment injury.iii) in the absence of medical evidence to substantiate the mental condition of the deceased employee who admittedly committed suicide while taking ..... rest at home can be construed as an employment injury under the esi act?iv) whether the finding based on conjunctures and surmises is sustainable in law?v) whether the ei court has correctly followed the dictum laid down by the supreme court in francis de costd's cases reported in 1996 (2) klt 799?4. ..... an application under section 77 shall be presented in form i shall be duly stamped in accordance with these rules, and shall contain the following particulars:i) the name of the court in which the application is brought;ii) the full name including the father's name description including age, occupation and ..... we may now note the reasons given by the bombay high court in shripati's case 1987 cri.lj. ..... 1990 lab i.c 1781, hindustan steel construction ltd. v. .....
Tag this Judgment!Court : Kerala
Reported in : AIR2000Ker340
..... general, in our opinion, is, therefore, right in contending that the appellant should not be allowed to contend that the decision of the bombay port trust to allot the plot to the major holder is not one of the feasible means of achieving the objectives of the development. ..... of course, the duty as such is not legally enforceable in the courts; but if the state makes a law to prohibit any act or conduct in violation of any of the duties, the courts would uphold that as a reasonable restriction on the relevant fundamental right, just as they did uphold any law implementing a directive principle under the constitution of ..... a further contention that the impugned notification is arbitrary as it prohibits training and exhibition of animals only when the public are invited through sale of tickets, as specified in sec, 21 of the act, whereas, it does not prohibit training and exhibition of animals where the public can be admitted without sale of tickets. ..... assuming trade in ivory to be a fundamental right granted under article 19(1)(g), the prohibition imposed thereon by the impugned act is in public interest and in consonance with the moral claims embodied in article 48a of the constitution; and the ban on trade in imported ivory and articles made therefrom is not violative of article 14 of the ..... we cannot give our stamp of approval to this contention for the following reasons; chapter v of the act deals with performing animals. ..... state of kerala, (1990) 1 ker lt 402 ; (air 1991 kerala .....
Tag this Judgment!Court : Kerala
Reported in : [2001]251ITR487(Ker)
..... and its resale were allied to his usual trade or business or incidental to it ; the nature and quantity of the commodity purchased and resold ; any act subsequent to the purchase to improve the quality of the commodity purchased and thereby make it more readily resaleable ; any act prior to the purchase showing a design or purpose ; the incidents associated with the purchase and resale ; the similarity of the transaction to operations usually associated ..... further contended that the expenditure on the purchase of the stamp paper was a legitimate deduction in computing the income from ..... so far as the expenditure involved, namely, stamp papers purchased, is concerned, it was submitted that the purchase of stamp paper was involved for the purpose of registering the units and hence it ..... the facts and in the circumstances of the case, the assessee is entitled to deduction of the expenditure on stamp paper for the purpose of registering the name of the purchaser with the unit trust of india under section 57(iii) of the income-tax act ?' 2. ..... he further contended that the stamp papers were required for registering the units, as otherwise the dividend will not be directly given by the unit trust of ..... 77,463 towards the purchase of stamp paper for the purpose of registering the units in its name with the unit trust of india as otherwise it would not have been possible to receive the dividend directly from the ..... 10,50,000 units of the unit trust of india during the years 1989-90 and 1990-91. .....
Tag this Judgment!Court : Kerala
Reported in : I(2004)BC160
..... the appellant filed a complaint under section 138 of the act before the judicial magistrate of the first class, nayyattinkara alleging that the first respondent herein executed a cheque for rs ..... it also amounts to dishonour of the cheque within the meaning of section 138 when it is returned by the bank with the endorsement like (i) in this case, 'referred to the drawer' (ii) 'instructions for stoppage of payment' and stamped (iii) 'exceeds arrangement. ..... person out of the account for the discharge of the debt in whole or in part or other liability is returned by the bank with the endorsement like (1) in this case, 'refer to the drawer' (2) 'instructions for stoppage of payment' and stamped (3) 'exceeds arrangement. ..... section 139 of the negotiable instruments act reads as follows:'139. ..... i see no ground to remand the matter which was filed in 1990. ..... the first respondent evaded service of the lawyer notice and the notice was, therefore, returned by the postal department to the lawyer on 1.1.1990. ..... this appeal is filed against the order of acquittal passed by the sessions court in a proceeding under section 138 of the negotiable instruments act, 1881 (hereinafter referred to as 'the act'). ..... 000/- under section 138 of the negotiable instruments act. ..... it amounts to dishonour within the meaning of section 138 of the act. ..... kumar nandi, (1998) 3 scc 249, dealing with a similar contention and interpreting section 138 of the act. ..... , the first respondent committed offence under section 138 of the act.2. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1998Ker259
..... in this case, it has been held by the learned single judge, with whom we concur, that the arbitrator and the tribunal acted without jurisdiction.in allison's case, 1957 scr 359 : (air 1957 sc 227), the supreme court laid down that a writ of certiorari cannot be had as ..... in sangram singh's case, air 1955 sc 425, it is clearly laid down that certiorari will be issued when the court or tribunal acts illegally inthe exercise of its undoubted jurisdiction's when it decides without giving an opportunity to the parties to be heard, or violates the principles ..... a co-operative institution filed a petition before the assistant registrar of cooperative societies (general), cannanore -- 3rd respondent--under section 69 of the kerala cooperative societies act, 1969 (for short, the act) making a claim for the aforesaid amount with interest from the second respondent. ..... learned counsel for the appellant contended that the impugned award passed under section 69 of the act being a nullity and is prejudicial to the appellant, it cannot be said that no substantial ..... and the instant case is in point -- where the error, irregularity or illegality touching jurisdiction or procedure committed by an inferior court or tribunal of first instance is so patent and loudly obstrusive that it leaves on its decision an indelible stamp of infirmity or vice which cannot be obliterated or cured on appeal or revision. ..... 8055 of 1990-h has preferred this writ appeal against the judgment dated 12-10-1990 by which ..... 1990 .....
Tag this Judgment!Court : Kerala
Reported in : AIR1999Ker258; [1999]97CompCas205(Ker)
..... such creditor or contributory shall within seven days from the making of the order amend the petition accordingly and file two clean copies thereof together with an affidavit in duplicate setting out the grounds on which he ..... company is allowed to file an affidavit in opposition under rule 103 as against the amended petition within the time that may be allowed by the company court. ..... in the present case it is uniformly submitted by the counsel on both sides that an amended petition had been presented to the court as required under rule 102 but the appellant-company had not filed the affidavit in opposition as required under ..... from this rule is that the petitioner can file reply to the affidavit filed in opposition and that is equally available in the case of a petition amended pursuant to the order of substitution under rule 102. ..... with affidavit in opposition and 104, affidavit in reply.these rules not only apply to the petition for winding up but also apply to a petition amended as per rule 102 after allowing the substitution. ..... the learned company judge analysed the provisions contained in sections 433 and 434 of the act as also rule 101 of the rules in order to have the final adjudication of ..... 1990 was filed by two creditors seeking to wind up the company under sections 433 and 434 of the companies act, 1956 (hereinafter referred to as 'the act ..... brought to our notice that the bombay high court in harakchand manaraj v ..... com cas 428 : (1977 tax lr 2351) (bombay), supply company india v. .....
Tag this Judgment!Court : Kerala
Reported in : 2009CriLJ4045; 2009(2)KLJ744
..... whatever be the answer to the question asked under section 289(1) of the old act as to whether he means to adduce evidence;, this obligation to consider termination of proceedings on the ground that there is no evidence is clearly there in section 289(2) to (4) of the old code. ..... state of maharashtra ilr 1987 bom 962 and observed thus in para-16:we are, however, inclined to agree with the different view taken by the bombay high court in sangappa nigappa malabadi v. ..... under the amended code also this obligation undoubtedly is there.14. ..... does the amendment signify any material change in the law? ..... another division bench of the bombay high court in sangappa niganpa malahadi v. ..... which appear in para-13 of in re, presidential election (supra):in determining the question whether a provision is mandatory or directory, the subject matter, the importance of the provision, the relation of that provision to the general object intended to be secured by the act will decide whether the provision is directory or mandatory. ..... division bench of the bombay high court in hanif banomiya v. ..... state of kerala 1990 (1) klt 516, the division bench made the following observations in para-2:2. ..... while acting under section 233, the court must tell the accused that he has a right to enter on his defence even if he is represented by counsel then, the court must also tell him that he can adduce evidence in support of .....
Tag this Judgment!Court : Kerala
Reported in : 2005(4)KLT882
..... secretary or any other officer under the municipality, any file and record in writing relating to the administration of the municipality and issue directions and orders thereon in accordance with the provisions of this act, rules or standing orders made thereunder.provided that the chairperson shall not call for the files and records which are related to the exercise of statutory functions regarding municipal administration vested only in the ..... to the generality of the foregoing provisions the chairperson shall -(a) preside over and control the proceedings of the meetings of the council of the municipality of which he is the chairperson;(b) supervise and control the acts done and steps taken by the officers and employees of the municipality, prepare the confidential report of the secretary and also review the confidential reports prepared by the secretary in respect of other employees;(c) meet the ..... 'maxwell on the interpretation of statutes, has stated as follows:'on the other hand, where the prescriptions of a statute relate to the performance of a public duty, and where the invalidation of acts done in neglect of them would work serious general inconvenience or injustice to persons who have no control over those entrusted with the duty, yet not promote the essential aims of the legislature, such prescriptions ..... state of bombay (air 1954 bombay 116) and virji ram ..... ((1990) 1 scc 438), shri devilal was appointed as deputy prime minister ..... ((1990) 1 scc 438), and mohan singh and .....
Tag this Judgment!Court : Kerala
Reported in : 2005(4)KLT1003
..... we may respectfully add, has been rightly pointed out in the above three decisions of the madras, bombay and allahabad high courts, namely, : air1951all630 , already cited, and their lordships have sufficiently demonstrated in those three decisions that there is nothing in the indian majority act or in the indian limitation act either, which conflicts with the view that a child in the mother's womb is a person in ..... any other person who has not completed the age of eighteen years; and 'minority' means the status of any such person;'section 7 of the indian succession act provides that the domicile of origin of every person of legitimate birth is in the country in which at the time of his birth his father was domiciled and in the case of a posthumous child ..... indeed, so far as this latter part is concerned, namely, that such a child, if it be a person in existence, must be a minor, the relevant statute (the indian majority act) carries its own confirmation, as, obviously on the terms of section 3 and/or section 4 of the said act, a person is a minor until he attains the relevant age of majority, be it eighteen or twenty-one years, as the case may be, and as, so far as the theory of a child en ventre sa mere is concerned, if it otherwise applies ..... : (1990)illj169sc , the supreme court held that in all claims for appointment on compassionate grounds, there should not be any delay in appointment and that the purpose of providing appointment on compassionate ..... 30.3.1990. ..... on 30.3.1990.5. .....
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