Court : Kerala
Reported in : 1989(22)LC36(Kerala); 1983(12)ELT65(Ker)
..... entered unshipped immediately upon importation, and upon the passing of the entry, to be forthwith dealt with in accordance with the terms of the entry. in order to secure due importation, all goods from importation until passed into home consumption or until exportation abroad are subject to customs control. goods in transit not intended to be landed are ..... the territorial waters of india and further inward; the ship had crossed, and with her the goods in question the customs barriers of the bombay port. she stayed secure in that port for a few days before she set sail again and reached cochin on 4-1-1979.8. it appears that the petitioners had expected the arrival ..... this country, it cannot be said that he had imported or attempted to import any goods contrary to any prohibition imposed by and under the act or any other law for the time being in force.' these principles were approved of as accurate and correct in a later judgment of the calcutta high court in shewbuxrai onkarmall v. asst. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1992Ker277; I(1994)DMC79
..... of the children. of course, all these are considerations; have to be taken cumulatively into account in deciding whether the welfare of the children will be better secured if the custody is given to the maternal grandparents. we feel that the circumstances noted by the court below are relevant in deciding the crucial question. we cannot ..... counsel also emphasised that the court, after having found that the father is not unfit to be the guardian, was not able to extricate itself from the magnetic force of the wild suspicions brought in the discussion of the evidence regarding the allegation that the death of the mother is not a suicide, but a homicide, for ..... person of the minor children. apprehending that such an appeal may be incompetent or defective insofar as the appellate provisions contained in the guardian and wards act, 1890, for short, the act, did not allow an appeal only against the conditions imposed in the matter of custody of a ward, the appellant-grandmother wanted to amend the .....
Tag this Judgment!Court : Kerala
Reported in : [1970]77ITR719(Ker)
..... shall, for the purposes of charge of income-tax and computation of total income, be classified under the following heads of income :-- a.--salaries. b.--interest on securities. c.--income from house property. d.--profits and gains of business or profession. e.--capital gains. f.--income from other sources. ' 5. the fifth head ..... determine the sense of any doubtful expression in a section ranged under any particular heading.' lord chelmsford said, in giving judgment : 'the sections of the railways clauses acts are, as your lordships know, arranged in order under different heads, which indicate the general object of the provisions immediately following : and these may be usefully ..... capital gains has to be computed on the basis of the actual consideration. i find considerable force in this argument. in the first place, if the definition in the gift-tax act is adopted, section 52 of the income-tax act can never yield to the interpretation which the learned counsel for the revenue seeks to put .....
Tag this Judgment!Court : Kerala
Reported in : 2006(4)KLT196
..... 6 have not deposited their title deeds relating to their property at the office of the plaintiff on 11-5-1987 with the intention of creating a collateral security for securing the amounts allegedly due from the defendants to the plaintiff. no letter was issued on 11-5-1987 as alleged in the plaint. title deed no. 878 ..... any individual loan from the plaintiff.26. the plaintiff partnership firm is admittedly engaged in money lending business. the firm has got a licence under money lenders act. under the act, a money lender is bound to maintain certain registers. rule 7 of the money lenders rules provides that a money lender shall record, maintain and keep ..... to the plaintiff. this presumption, if raised by a court, can under certain circumstances rebut the presumption of law raised under section 118 of the negotiable instruments act. briefly stated, the burden of proof may be shifted by presumptions of law or fact, and presumptions of law or presumptions of fact may be rebutted not .....
Tag this Judgment!Court : Kerala
Reported in : AIR1972Ker27
..... of a transaction relating to immovable property required to be registered by law from the date of registration. mulla explains:'the real purpose of registration is to secure that every person dealing with property, where such dealings require registration, may rely with confidence upon the statements contained in the register as a full and ..... settled. a muslim gift may be valid even without a registered deed and may be invalid even with a registered deed. registration being irrelevant to its legal force, a deed setting out a muslim gift cannot he regarded as constitutive of the gift and is not compulsorily registrable.9. against this argument counsel invoked ..... tuned up to the new law of the constitution and the spirit of the times. religious and charitable transfers stand on a different footing.16. the shariat act, 1937 (act 26 of 1937) provides for the application of the personal law in regard to various matters like marriage, succession, dower, guardianship, gifts, trust and trust .....
Tag this Judgment!Court : Kerala
Reported in : 2005(3)KLT102
..... tenant. p.a.francis borrowed a sum of rs. 50,000/ - from the tenant on condition that the latter could occupy the petition schedule building by way of security for the loan amount. no interest was charged or paid on the loan amount. no rent was being paid to p.a.francis. that arrangement continued till the husband ..... the parties, the rent control court has no jurisdiction to pass an order in favour of the petitioner in the petition. the kerala buildings (lease and rent control) act is an act to regulate the leasing of buildings and to control the rent of such buildings in the state of kerala. sub-section (1) of section 11 provides that a ..... and contended that both the authorities below decided the case correctly and there is no ground to interfere under section 20 of the kerala buildings (lease and rent control) act. the counsel for the respondent- landlord pointed out that the landlord-tenant relationship is admitted, payment of rent is admitted, increase in the rate of rent is admitted .....
Tag this Judgment!Court : Kerala
Reported in : [1978]111ITR77(Ker)
..... tax which the company is liable to pay. this provision shall have effect notwithstanding anything to the contrary contained in any other law for the time being in force. in this case there is no case that the liquidator did not notify the fact of his appointment to the income-tax officer. it is also not disputed ..... the assets of the company and, therefore, payable before other debts. the expression ' costs, charges and expenses ' referred to in sections 520 and 476 of the companies act are very general. in this will come the cost of repairs, payment of rent and tax, cost of preservation of any property, cost of realisation including costs of litigation ..... with section 476 of the act. section 520 is in the following terms:' costs of voluntary winding up.--all costs, charges and expenses properly incurred in the winding up, including the remuneration of the liquidator, shall, subject to the rights of secured creditors, if any, be payable out of the assets of the company in priority to all .....
Tag this Judgment!Court : Kerala
Reported in : AIR2008Ker188
..... respondent has also invoked the provisions of the securitisation and reconstruction of financial assets and enforcement of security interest act [act 54/02] {for short 'securitisation act'} and in exercise of the powers under section 13(4) of the securitisation act, some of the mortgaged properties have been taken possession of by the 3rd respondent. at the same ..... above rs. 20 crores, is to take steps, as are available under law, for effecting such recovery as far as possible, the drt act, securitisation act and the rr act are essentially intended to enable recovery of amounts by the creditor as against the recalcitrant defaulter. unless one is in a position to come to ..... the 3rd respondent to prosecute 3 parallel remedies at the same time under the recovery of debts (due to banks and financial institutions) act, the securitisation act and under the rr act.3. it is then contended by the petitioners that the amounts due to the 3rd respondent cannot be recovered by recourse to the provisions .....
Tag this Judgment!Court : Kerala
Reported in : [1990]185ITR638(Ker)
..... books. immediately, with a view to settle the matter, the appellants, within 15 days of the search, filed petitions under section 273a of the act before the first respondent making a disclosure of the income for securing the assessments on the basis thereof. they also filed revised returns for the years 1979-80 to 1983-84 and the original returns for the ..... years 1984-85 and 1985-86. as the law then stood, namely, explanation 2 to section 273a(1) of the act which was in force for the period october i, 1984 .....
Tag this Judgment!Court : Kerala
Reported in : 2007(3)KLJ734
..... 1981]1scr746 , union of india v. jyoti prakash : (1971)illj256sc . but, reasonable opportunity of hearing in a particular case will depend on circumstances of each case as decided in security guards board. bombay & thana v. s.& p. service pvt. ltd. : (1988)illj146sc . but, there cannot be any uniform formula or rigid rules. suresh koshy v. ..... view of the environmental problems created by indiscriminate mining of sand, in addition to the above, this act was also brought into force by the legislature. the objects and preambles of the act read as follows:an act to protect river banks and river beds from large scale dredging of river sand and to protect their ..... scale dredging of river sand also disturb the biophysical environment system of the river in different degrees;and whereas due to the executive regulatory orders in force, complaints have been received regarding the hardship to the employees engage in construction works;and whereas, in the public interest, it is expedient to provide .....
Tag this Judgment!