Court : Kerala
Reported in : (1994)118CTR(Ker)372; [1994]208ITR161(Ker)
..... effect from a practical and business-point of view rather than upon the juristic classification of the legal rights, if any, secured, employed or exhausted in the process'. the question must be viewed in the larger context of business necessity or expediency. ..... sets3,85,053.27spinning machine rings 45 mm. dia 2 flags-- 200 nos.27,368.65metallic card clothing cylinder, deffer and border wire (s. h.)-8 sets20,938.67carding machine flats, rapp-o-tops seconds-2 sets3,853.204,97,750.45' for ..... in the factory, had intimated on july 6, 1972, various defects in the electrical installations and that the assessee was forced to carry out the suggestions mentioned in the inspection report. this involved the replacement of certain switch boards and electrical cables ..... laid out was in any event expenditure for current repairs allowable under section 10(2)(v) of the indian income-tax act, 1922. the court observed that the tribunal had evidence before it from which it could be concluded that by introducing the .....
Tag this Judgment!Court : Kerala
Reported in : AIR1978Ker36
..... as the 6th defendant was only a lessee from a mortgagee and had no right to fixity of tenure in 1964 when the land reforms act 1963, came into force, under section 3 (1) (v) of the act. next, it was contended that as receiver, the plaintiff had taken possession as early as on 16-9-1961, and that it was ..... entitled to fixity of tenure in respect of the property ultimately allotted to the lessor-plaintiff is correct.14. counsel for the respondent also contended that the principle of substituted security is not altogether alien even to leases and lessees. he cited the decision in byjnath lall v. ramoodeen chowdry, ((1874) 1 ind app 106 at p. 117 (pc ..... share, whether such lands be in the possession of the mortgagor or of one who has purchased his right, title and interest. the applicability at the doctrine of substituted security generally, to properties alienated by one of the coparceners or co-owners, when a partition takes place among them, fell to be considered by our learned brother poti j. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1977Ker166; (1978)IILLJ226Ker
..... exts. p-6 and p-7 judgments and precipitated the chain of developments already sketched. in the circumstances, the prospect of unsettling the promotions effected or disturbing the security and repose of those promoted, do not appeal to us as sufficient grounds to forbid interference.20. in order to emphasise the quiescence and delay and laches on ..... regarded as 'just and equitable'.19. we do not think that the theory of disturbance of seniority and unsettling of promotions, or the doctrine of 'sitting back' with security and composure can have any application to the facts. as soon as ext. p-4 was passed and ext. p-5 implementing the same was issued, the aggrieved persons ..... context of that enactment the calcutta high court held that the expression refers only to laws which were actually in existence at the time the defence of india act came into force. the high court of patna has dissented from the view taken by the calcutta high court as to the construction of the words 'for the tune being .....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker20
..... subject to any general law of the stale concerned which provides for such reasonable restrictions as may be necessary to protect national security, public safety, health or morals or the rights and freedoms of others, consistent with the other rights recognized in this ..... 13 of the universal declaration of human rights provides:' everyone has the right to freedom of movement and residence within the borders of each state. 2. everyone has the right to leave any country, including his own, and to return to his ..... right to obtain a passport for leaving indiacannot be founded on the provisions of any law or statute. the indian passport act (act xxxiv of 1920) read with indian passport rules (1950) merely prohibit the entry into india without a valid passport, ..... of movement across the frontiers of a country as a personal liberty, and although the declaration is of no legal force, il supplies 'a standard ot action and of moral obligation ' of this obligation our constitution makers could not have .....
Tag this Judgment!Court : Kerala
Reported in : AIR1995Ker252
..... heart of fundamental rights' in unnikrishnan's case, air 1993 sc 2178. thus it has been held that 'life' and 'personal liberty' will not only include physical security, but would comprehend those rights enumerated in article 19 as well as others 'which would go to make a man's life meaningful, complete and worth living'. in ..... side with the institution of marriage itself. further, as already pointed out by us, the provisions contained in the several enactments regulating marriage and divorce in force in india including the act, a provision of which is under challenge in these o. ps. would show clearly that laws applicable to people in india have provided for dissolution ..... of the contentions raised in the o. ps., the petitioners have referred to the relevant provisions in all other enactments dealing with divorce in force in india and some of the acts in force in england and the various recommendations made by the law commission of india from time to time as part of the pleadings in the o .....
Tag this Judgment!Court : Kerala
Reported in : AIR1983Ker200
..... p. no. 6717 of 1982 : the petitioner appeared for the pre-degree examination conducted by the kerala university in april 1979 with registerno 143158. he secured the following marks in the optional subjects:english'128hindi'60physics'47chemistry'77biology'65total372 (out of 900)he obtained admission to the m.b.b.s. course in ..... physics'134chemistry'135biology'129total'398the 2nd petitioner while applying to the medical college for admission to the m. b. b. s. course showed that she had secured the following marks in the pre-degree examination.physics'134chemistry'491mathematics'152total777however, in the tabulated statement of marks, maintained by the kerala university, she had obtained ..... the death-knell of discipline in the institution which is already a casualty, by the combination of diverse forces, from within and from without.18. conceding thus an inherent power with the principal to act to maintain discipline the question that has to he answered is whether such a power can be exercised .....
Tag this Judgment!Court : Kerala
Reported in : II(1995)DMC27
..... heart of fundamental rights' in unnikrishnan's case (air 1993 sc 2178). thus it has been held that 'life' and 'personal liberty' will not only include physical security, but would comprehend those rights enumerated in article 19 as well as others 'which would go to make a man's life meaningful, complete and worth living'. in ..... with the institution of marriage itself. further, as already pointed out by us, the provisions contained in the several enactments regulating marriage and divorce in force in india including the act, a provision of which is under challenge in these o.ps. would show clearly that laws applicable to people in india have provided for dissolution of ..... of the contentions raised in the o.ps., the petitioners have referred to the relevant provisions in all other enactments dealing with divorce in force in india and some of the acts in force in england and the various recommendations made by the law commission of india from time to time as part of the pleadings in the .....
Tag this Judgment!Court : Kerala
Reported in : AIR1970Ker218; [1970]26STC45(Ker)
..... was required for the purpose, the petitioner was informed that it might get the goods released on payment of cash security amounting to double the amount of tax on the goods under rule 35 (15) of the rule's framed under the act. ext. p-4 (a) dated 18-11-1967 is copy of a notice in respect of another consignment covered ..... of it lies muttungal, where a check-post hasbeen established under the provisions of section 29 of the act the petitioner is possessed of registration certificates issued under the central sales-tax act 1956, and under the pondicherry general sales-tax act, 1967 which came into force on 20-11-1967. (vide exs. p and p (a)). in august 1967 a vehicle which was .....
Tag this Judgment!Court : Kerala
Reported in : AIR1986Ker153
..... honest competition for votes. the election process must, therefore, remain pure and unsullied and it has been the endeavour of our law makers to secure this by making various provisions in the representation of the people act, 1951. section 123, sub-section (1)(a) is one such provision. it must, therefore, doubtless be construed so as to suppress ..... the supreme court. he submitted that it was quite right and proper on the part of the election commission when it used the very same electoral roll that was in force when the poll was held on 19-5-1982. he submitted that the irregularities mentioned in para 13 (a), (b), (c) & (d) in the petition are ..... electoral roll for each constituency shall be prepared in the prescribed manner by reference to the qualifying date and shall come into force immediately upon its final publication in accordance with the rules made under the act much reliance has been placed by the counsel for the petitioner on section 23(3). section 23 deals with inclusion of .....
Tag this Judgment!Court : Kerala
Reported in : [2003]131STC538(Ker)
..... article that has emerged as a result of the processes. the principles are clear. but difficulties arise in their application in individual cases. there might be border-line cases where either conclusion with equal justification may be reached. insistence on any sharp or intrinsic distinction between 'processing' and 'manufacture', we are afraid, ..... viz., district level committee has not been cancelled in accordance with law and, therefore, the exemption available as per the eligibility certificate is still in force. yet another contention was also raised that the appellants have also manufactured bottles for filling it with mineral water and, therefore, the turnover of bottles is ..... the process undertaken by the assessee to purify the used lubricating oil is covered by the definition of manufacture contained in section 2(17) of the act read with explanation ii thereto. the bombay high court considered the meaning of the expression 'manufacture' and observed as follows :'so far as the meaning .....
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