Court : Kerala
Reported in : 1993(44)ECC197
..... so far as the decision of the supreme court in naval shankar ishwarlal dave v. state of gujarat, : 1994crilj2170 is concerned, that is a case under the national security act and there the order of the officer has to be approved by the government within 12 days. in view of article 22(5), the supreme court held that the ..... a representation does not, as pointed out by the supreme court in several cases, specify to whom the representation is to be made by the detenu.13. cofeposa act, which is a law made by parliament in respect of preventive detention permits in section 3, the state and central governments to pass orders relating to preventive detention. ..... of revenue, central secretariat, new delhi). when detention order was issued, the detenu, kunjumon, was in prison, having been arrested in violation of the provisions of the customs act earlier, and bail having been refused. the grounds of detention, ext. p2, was served on 30.11.1992 on the detenu. a reference was made to the advisory board .....
Tag this Judgment!Court : Kerala
Reported in : ILR2010(4)Ker664
..... criminal conspiracy is difficult to obtain. there are 28 more accused persons remaining to be arrested. this was a terrorist activity carried on at the threat of the security of the state. the petitioners are not entitled to be enlarged on bail at this stage when the investigation is still in progress. if released on bail, they ..... . but i hasten to add that this resultant legal position is due to the combined effect of the u.a. act and the n.i.a. act. had it not been for the coming into force of the n.i.a. act with effect from 31-12-2008, the position in relation to the offences punishable under the u.a ..... denied the above rights, the learned magistrate had absolutely no jurisdiction to deal with the matter with effect from 12-8-2010 when the offences under the unlawful activities prevention act, 1967, were incorporated. objection of the state prosecutor6. the learned addl. director general of prosecution on the other hand made the following submissions before me countering the aforesaid .....
Tag this Judgment!Court : Kerala
Reported in : (1983)36CTR(Ker)372; [1984]150ITR105(Ker)
..... an assessee as to his rights. it is one of their duties to assist a taxpayer in every reasonable way, particularly in the matter of claiming and securing reliefs and in this regard the officers should take the initiative in guiding a taxpayer where proceedings or other particulars before them indicate that some refund or ..... , as indicated therein. at least when the matter is brought to their notice, without raising technical objections, the matter should receive attention. the circulars have got the force of law. the circulars, at any rate, are binding on the department. the assessee is entitled to the benefit of such circulars. it is unnecessary to refer ..... , the appellate assistant commissioner cannot travel beyond the subject-matter of the assessment. in other words, the power of enhancement under section 31(3) of the act is restricted to the subject-matter of assessment or the source of income which have been considered expressly or by clear implication by the income-tax officer from .....
Tag this Judgment!Court : Kerala
Reported in : (1983)ILLJ267Ker
..... dispute, but does not include any such person -(i) who is subject to the army act, 1950 (46 of 1950), or the air force act, 1950 (45 of 1950), or the navy (discipline) act. 1934 (34 of 1934); or(ii) who is employed in the police service or ..... that nothing contained in this chapter shall be deemed to affect the provisions of any other law for the time being in force in any state in so far as that law provides for the settlement of industrial disputes, but the rights and liabilities ..... ,12, 17 and 18 of the first schedule read with section 2(n)(vi) of the act show that conceivably a defence establishment, a mint, or a security press can be an industry even though these activities are ought to be and can only be ..... the enabling provisions under article 309 will not be a workman employed in industry to whom the provisions of the industrial disputes act are applicable.13. the learned additional advocate general sought sustinance for his contentions on the following observation of justice krishna iyer .....
Tag this Judgment!Court : Kerala
Reported in : [1998]229ITR789(Ker)
..... plus interest on the capital employed which, but for its employment in that way, would be invested in good securities paying reasonable rate of interest.23. proceeding further, referring to section 208 of the companies act, 1956, dealing with payment on share capital in certain contingencies,emphasis is shown to section 208(1)(b) with ..... distinguish the decision on the facts or to say that the factual position is a little otherwise is impermissible. the declaration of law has a binding force and in that regard the position has a special characteristic as distinct from the strength or weakness of a judicial precedent under the theory of precedence. ..... in regard thereto. copious references to the standard treatises not only on the first principles of accounting, but also advanced accounting, relevant provisions of the companies act, 1956 (especially section 208 thereof), together with decided cases not only of the apex court, but also of english cases will find adorning the reasoning recording .....
Tag this Judgment!Court : Kerala
Reported in : 2003(3)KLT788
..... the health and strength of workers, men and women are not abused and that the citizens are not forced by economic necessity to enter avocations unsuited to their age or strength. article 42 mandates that the state shall secure just and humane conditions of work and for maternity relief. article 43 states that the state shall ..... for better conditions of service and as a result of which justice rajadhayaksha adjudicated the issue and gave his award. this award was accepted and the indian railways act, 1890 was again amended in the year 1956. the provisions thus made are known as hours of employment regulations. a cursory look at these regulations shows that ..... was once again explained by the supreme court in paragraph 17 of the above decision. 15. in this connection it is worth noticing that the indian railways act, 1890 was amended in the year 1930, based on the geneva and washington conventions sponsored by international labour organisation in order to regulate hours of employment, period .....
Tag this Judgment!Court : Kerala
Reported in : [2006]153TAXMAN65(Ker)
..... salaries, 'c' income from house property, ' d' profits and gains of business or profession, 'e' capital gains, and 'f' income from other sources ('b' interest of security was omitted by finance act, 1988). section 56 deals with income from other sources. under sub-section (1) of section 56, income of every kind which is not to be excluded from the ..... v. anwar ali (1977) 76 itr 696 that in any event there is no culpable mens rea and the amended section 278e of the income tax act which came into force only with effect from 10-9-1986 will not apply to the case of an income-tax return submitted on 31-12-1984 and therefore, on the ..... rs. 1,65,000 shown as credits were not genuine credits and therefore, petitioners committed offences both under sections 276c(1)(ii) and 277(ii) of income tax act, they were convicted and sentenced accordingly. petitioner challenged it in crl.a.105/92. learned additional sessions judge after analysing and reappraising the evidence confirmed the finding that .....
Tag this Judgment!Court : Kerala
Reported in : II(2007)ACC279
..... on both sides. it may not be appropriate for us to support one view or deny the decision rendered by another division bench, though we find considerable force in the submission of the counsel that the latter decision has decided the issue correctly. as the question is of general importance, we are of the view ..... of the number of operators already in the field. for the effective implementation of the liberal policy vital changes have been brought about in the act.6. under the old act an existing operator had the opportunity to participate in the decision-making process pertaining to the grant of permit. the regional transport authority was obliged to ..... compiled with so far as the other operators are concerned. according to the division bench which decided manu kurikkal's case (supra) the regulatory provision in the act shall be applied equally to all persons concerned and violation thereof would infringe the right to operate in accordance with the provisions of the statute.20. the above .....
Tag this Judgment!Court : Kerala
Reported in : II(1993)ACC259; 1993ACJ343; [1993]77CompCas134(Ker)
..... of the insurance company, on the date of the accident in the present case, i.e. on november 25, 1981, was only rs. 5,000. the provisions of 1988 act came into force on july 1, 1989, and there can be absolutely no doubt that the same cannot be applied to an accident which occured on november 25, 1981. in fact, the ..... relation to the user of the motor vehicle by that person or that other person, as the case may be, such a policy of insurance or such a security in respect of third party risks as complies with the requirements of this ordinance. 4(1) in order to comply with the requirements of this ordinance, a policy of insurance ..... 791 is not correctly decided ? (2) whether the provisions relating to the unlimited liability of the insurance company specified in section 147(2)(a) of the motor vehicles act, 1988 (which came into force with effect from july 1, 1989), are retrospective and apply to pending cases and even to an accident which has occurred on november 25, 1981, and to a .....
Tag this Judgment!Court : Kerala
Reported in : 2006(3)KLT287; (2007)9VST519(Ker)
..... of kerala v. rajmohan cashew (p) ltd. : air2005ker141 held that the statutory first charge will prevail over any charge or right created in favour of a mortgagee/secured creditors and gets precedence over an existing mortgage right. this legal position is well settled by a catena of decisions of the apex court in state bank of bikaner ..... has purchased properties over which state has got statutory first charge and those transactions are invalid under section 44(1) and (2) of the kerala revenue recovery act. petitioner has challenged that proceedings in the present writ petition.4. learned single judge of this court while disposing of the writ petition stated that if the tax ..... the loan and the mortgaged properties were taken over by k.s.i.d.c. in exercise of the powers conferred under section 29 of the state financial corporations act, 1959. the properties were brought to sale and were purchased by the writ petitioner, namely, parisons milling co. pvt. limited. sale was confirmed in its name .....
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