Court : Kerala
Reported in : AIR1981Ker185
..... not deem them to be kudikidappukars as such but only to possess the permission required under this clause'. this was done by the kerala land reforms (amendment) act, 1972. the legislature omitted the proviso to section 2 (25) retrospectively from 1-1-1970 and introduced, also retrospectively, explanation ii-a to that sub-section ..... explanation does not use the word 'kudikidappukaran' but refers to 'any person in occupation of a kudikidappu at the commencement of the kerala stay of eviction proceedings act, 1957' (11-4-1957). the object here also appears to be to clarify that a kudikidappukaran whose occupation of his kudikidappu was permissive to start with is ..... and if the expression 'has been permitted' in the definition is to be understood as permission continuing without being withdrawn up to the commencement of the respective act, then, we are afraid, the result would be there would exist no 'kudikidappukars' at the commencement of the concerned statute. for human conduct is such that .....
Tag this Judgment!Court : Kerala
Reported in : (1982)28CTR(Ker)299; [1983]140ITR173(Ker)
..... to subside, and that the company had thus acquired a substantial and permanent asset just as much as if before the days of the nationalisation of minerals, it had itself acquired the subjacent coal. the question posed was, what did the company get for its expenditure. if the answer was that it was something of an enduring ..... capacity, performance or other features. it was under such circumstances thatthe court took the view that the expenditure was allowable under section 10(2)(v) of the 1922 act. in the latter case, the court'was concerned with the. replacement of parts of a composite piece of machinery. the court noticed that the nature of the ..... upon its own imagination, imports facts and circumstances not apparent from the record, or bases its conclusions on mere conjectures or surmises, or where no person judicially acting and properly instructed as to the relevant law could have come to the determination reached. in all such cases the findings arrived at arc vitiated.'13. after so .....
Tag this Judgment!Court : Kerala
Reported in : [1994]207ITR691(Ker)
..... the contractor has given the necessary authority to the bank to collect the amount covered by those bills, the requirements of section 130 of the transfer of property act are complied with and the transferee gets a right over the amount covered by the bills on the principle of equitable assignment.16. in support of his contention ..... person has not only ownership but also actual physical possession. a chose-in-action is assignable and is treated as property under chapter 8 of the transfer of property act which calls it 'an actionable claim'. 'actionable claim' means a claim to any debt other than a secured debt or a beneficial interest in movable property not in ..... to understand the distinction between an 'actionable claim' or a 'chose-in-action' and a 'pay order'.12. as per the definition contained in the transfer of property act, an 'actionable claim' is a claim to any debt other than a secured debt or any beneficial interest in movable property not in the possession of the claimant. .....
Tag this Judgment!Court : Kerala
Reported in : [1986]159ITR431(Ker)
..... mining co. : [1968]67itr292(cal) , had to consider was (at p. 295):' whether, on the facts and in the circumstances of the case ..... to concur in the reasoning or the conclusion of the calcutta high court in commissioner of income-tax v. west bengal mining co. : [1968]67itr292(cal) , in which it was held that the two cesses being related to profits would attract section 10(4) of the act.' (emphasis supplied)54. the question the calcutta high court, in cit v. west bengal ..... and in view of section 10(4) of the indian income-tax act, 1922, the sum of rs. 11,906 paid on account of road .....
Tag this Judgment!Court : Kerala
Reported in : AIR1980Ker18; 1980CriLJ75
..... 15. apart from what we have indicated in the above discussion there is a weightier reason why we cannot hold that the district magistrate acting under the indian telegraph act is acting as a court. we have already adverted to section 3(4) of the code of criminal procedure. under the code the exercise of ..... obstruction the district magistrate will have to decide whether the authority should be permitted or not to exercise the powers under section 16 of the telegraph act. this necessarily means that the telegraph authority cannot override or ignore the resistance or obstruction and continue to exercise the powers under section 10 notwithstanding such ..... or withdrawing from a prosecution, they shall, subject as aforesaid, be exercisable by an executive magistrate.' the sub-section indicates that a judicial magistrate when acting under any law other than the code can exercise functions which (1) involve the appreciation or sifting of evidence (2) involve the formulation of any decision .....
Tag this Judgment!Court : Kerala
Reported in : [1977]109ITR43(Ker)
..... according to the petitioner, available for questioning exhibit p-10 order dismissing the appeal.13. the tax credit certificate scheme under section 280zb of the income-tax act provides for the grant of tax credit cretificate to companies engaged in the manufacture or production of any of the articles specified in the first schedule to ..... that the income offered for regular assessment was made only from manufacture and sale of articles listed in the first schedule to the industries (development and regulation) act. the articles mentioned were alleged to be man-made fibres including regenerated cellulose, rayon, paper for packing and pulp.4. as regards assessment year 1967-68 ..... parlance as also in their commercial sense be spoken as coal.'20. on the same principle in sree rama trading co. v. state of kerala this court held that cellophane--cellulose film--is not paper falling within entry 42 of the first schedule in the kerala general sales tax act, 1963, which entry reads, 'paper (other than .....
Tag this Judgment!Court : Kerala
Reported in : 2004(2)KLT186; (2008)11VST380(Ker)
..... and sold by the assessee in that case cannot be considered as 'glassware' falling within entry 39 of the first schedule to the u.p. sales tax act, 1943 and further observed that it fall under entry 44 dealing with 'hospital equipment'.5. as already noted, the item dealt with by the assessee is disposable ..... plastic pipes'. the question as to whether 'hypodermic clinical syringes could be regarded as glassware under entry 39 of the first schedule to the u.p. sales tax act, 1948 came up for consideration before the supreme court in indo international industries v. commissioner of sales tax, uttar pradesh, (1981) 47 stc 359. the assessee ..... madhya pradesh v. jaswanth singh charan singh, (1967) 19 stc 469 which considered the question whether 'coal' included charcoal observed that is well-settled that in interpreting items in statutes like the excise tax acts or sales tax acts, whose primary object is to raise revenue and for which purpose they classify diverse products, articles and substances, .....
Tag this Judgment!Court : Kerala
Reported in : 2010CriLJ1138
..... a full generation earlier. a careful reading of the machhi singh categories will make it clear that the classification was made, looking at murder mainly as an act of maladjusted individual criminal(s). in 1983, the country was relatively free from organised and professional crime. abduction for ransom and gang rape and murders committed in ..... alone. mere absconding itself does not necessarily lead to a firm conclusion of guilty mind. it is not a determining link in circumstantial evidence. but, that act is a relevant piece of evidence to be considered along with other evidence and its evidential value will depend upon the circumstance of the case. it has ..... that arise for consideration in these cases are:1. whether the court below was justified in coming to the conclusion that the prosecution has succeeded in proving the acts alleged against the appellants. 2. whether the court below was justified in awarding capital punishment to the accused persons.7. as already stated, praveen, who was .....
Tag this Judgment!Court : Kerala
Reported in : AIR1992Ker128
..... document is liable to be 'impounded and whether the order impounding the document under the circumstances unfolded in the case is correct in law. section 33 of the act deals with examination and impounding of instruments. it provides thus:--'examination and impounding of instruments : - (1) every person having by law or consent of parties ..... v. canara l & b syndicate) and 1974 klt 301. 10. before considering the decisions, weshall refer to the relevant statutory provisions. section 2(1) of the act defines a lease to mean a lease of immovable property and includes-'(i) &(ii).............. (iii) an agreement or other undertaking in writing, not being a counterpart of a ..... of the document, which will transfer the property or the right contemplated under the instrument in question. but, considering the definition of execution in the stamp act, the full bench was prepared, we would say, to extend the scope of the definition executed and execution to include the signing or the signatures of .....
Tag this Judgment!Court : Kerala
Reported in : AIR1994Ker308
..... . when we mention the statutes in this segment, we have to mention the travancore-cochin public health act, 1955, panchayat act, 1960, municipalities act, and the corporations'act, and the rules under these acts. they provided for certain measures intended for abating nuisance and for protection of public health and safety.164 ..... canteen, loco shed bristow road, aerodrome tip b) south : fact and fc1 godowns and cisf barracks. (c) west: railway track for wagon loading, south coal berth and mattancherry shipping channel. (d) north : canteen, toilets and mattancherry wharf and godowns. installation within two kilometers radius : (a) cochin port installation including ..... employees association, an association registered under the travancore-cochin literary, scientific and charitable societies registration act. in this letter it is disclosed that vapourised ammonia gas from the fact tank near south coal berth is causing great nuisance to the residents of the island at the south end, and .....
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