Court : Kerala
Reported in : 2008(2)KLJ572
..... product could be said to have come into being which attracted duty separately under the schedule to the tariff act.in our view, the process of manufacture employed by the appellant-company did not change the nature of the end product, which in the words of the tribunal, was ..... of the hon'ble supreme court in deputy commissioner of sales tax (law), board of revenue (taxes), ernakulam v. pio food packers 1980 klt 624.3. we have gone through the impugned order. the commissioner has not considered the arguments based on the hsn code as well ..... 21069030 betel nut productknown as 'supari; kg. 150% ------------------------------------------------------------------------it is submitted that in the notification issued under section 6(1)(d) of the kvat act, item 75 reads as follows:-------------------------------------------------------------sl. no. description of goods hsn code-------------------------------------------------------------75 pan masala, pan chutney, scented supari and the lile(1) pan .....
Tag this Judgment!Court : Kerala
Reported in : [2000]100CompCas811(Ker); (2008)3CompLJ502(Ker)
..... ] 30 comp cas 162 ; air 1960 ker 247, this court held that section 446 of the companies act can have no application to proceedings pursuant to a reference under section 10 of the industrial disputes act. in joshi trading co, p. ltd. v. essa ismail sait [1980] 50 comp cas 801 (ker) a single judge of this court held that the winding up court ..... proved that the offence has been committed with the consent or connivance of, or is attributable to, any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.' 13. section .....
Tag this Judgment!Court : Kerala
Reported in : AIR1970Ker196
..... the petitioners, namely, the petitioners in o. p. nos. 2339 and 2796 of 1969--they run what we have called majority institutions--are companies incorporated under the indian companies act, and the travancore companies act respectively. it is clear from the decision in state trading corporation of india v. commercial tax officer, air 1963 sc 1811, that they are ..... is not within the competence of the state legislature to make provision for the management of these companies. but the act does not make provision for the management of the companies. it does not, for example, say who shall act for the company and in what circumstances. all it does, so far as we are concerned, is to ..... than, for example, legislation regarding land or its management would entrench on that entry because the land belonged to a company.53. it has also been argued that, in view of the university grants commission act of 1956, made under entry 66 of the union list, the state legislature has not the competence to make .....
Tag this Judgment!Court : Kerala
Reported in : I(1992)ACC328; 1992ACJ144; [1993]77CompCas50(Ker)
..... for the benefit of section 140 is sustainable. a reference in this connection to the following observation of the division bench in united india insurance company ltd. v. padmavathy [1991] 70 comp cas 542 (ker) is profitable (at p. 548) :'therefore, in effect parliament has only ..... is clear from these provisions that parliament has created certain substantive rights that could be claimed by the claimants, vide section 92a of the 1939 act. sub-sections (3) and (4) of section 92a read and understood in the light of the provisions contained in section 92b, which ..... of which the claim has been made was due to any wrongful act, neglect or default of the owner or owners of the vehicle or vehicles concerned or of any other person. counsel for the insurance company, however, submits that chapter viia has no retrospective operation and, therefore ..... radhakrishna menon, j.1. the petitioners in original petition no. 1003 of 1980 in the court of the m. a. c. t., ernakulam, are the appellants. they are the .....
Tag this Judgment!Court : Kerala
Reported in : [1984]56CompCas284(Ker)
..... sheet, etc., by the appellants' counsel in his attempt to satisfy us that these allegations were bogus, and was only to deplete the funds of the company and for undue enrichment of the secretary. the learned judge was not impressed with these allegations. no acceptable evidence was adduced to substantiate the case of bogus reservations. building up reserves cannot be ..... p. no. 8 of 1976 which were heard together, filed under sections 397 and 398 of the companies act, 1956. in the first petition, the prayers were for removal of the present director and secretary from the management of the company, to restrain the company by an order of injunction from effecting sale of the 53 acres of land and to appoint at ..... rs. 5,000 and rs. 6,000. he himself had eight acres of rubber which he sold after he left the services of the company at rs. 6,000 per acre. rw-2, the secretary, deposed that pw-2 took a leading part in both the transactions, that the price of rs. 5,000 was fixed after negotiations by .....
Tag this Judgment!Court : Kerala
Reported in : [1994]79CompCas213(Ker)
..... the appellant in m.f.a. no. 64 of 1993, and respondent no. 6 is the union of india, represented by the secretary, company law administration, new delhi. in m.f.a. no. 64 of 1993, respondent no. 5 is the company--the palghat exports pvt. ltd., 132/147, shanmugha road, palghat. respondent no. 6 is k. santhosh hebbar, managing director of the ..... 1965] 1 all er 667, 671 (ch d) sheds clear light on what the court should do when a shareholder filing a petition under section 397 of the act comes forward before the company court as a witness and deposes before the court that he has filed the petition for the purpose of obtaining the money he has invested in shares or ..... collateral purpose is, in my judgment, an abuse of the process of the court and it is primarily on that ground that i would dismiss this petition', . buckley on the companies acts, fourteenth edition of 1981, under the head 'abuse of process under section 210' cites the decision in beliador silk ltd., in re [1965] 1 all er 667.48. we .....
Tag this Judgment!Court : Kerala
Reported in : [1989]66CompCas953(Ker)
..... laws, contracts, memorandum and articles of association, etc. notwithstanding any thing to the contrary contained in section 77 of the companies act, no banking company shall grant any loan or advance on the security of its own shares, etc., as provided for under section 20. without ..... : to maintain a petition under section 397, the petitioner shall disclose facts showing that the requirements prescribed under section 399 of the companies act have been satisfied. to make it appear that the said requirement has been satisfied, the petitioners along with the petition have filed ..... to fall on a sunday and, therefore, the first petitioner handed overexhibit a-6 letter to the secretary of the bank with a view to ascertain as to whether the proxies could be deposited till 10 a.m. on august 28. ..... two decisions, one of the madras high court in k.r.s. narayana iyengar v. t.a. mani, air 1980 mad 338 and one of the allahabad high court in kaghunath swarup mathur v. harswarup mathur [1970] 40 comp cas .....
Tag this Judgment!Court : Kerala
Reported in : [1991]81STC313(Ker)
..... view will not be sufficient justification for issuing what is termed as a clarificatory order invoking section 59a. in the law department, someone has signed for joint secretary, with a cryptic note :'this department agrees to the position stated by the administrative department.......'34. if only the decision in state of tamil nadu v ..... so advised. (4) the government cannot take unilateral decisions which are to be deemed as applicable universally or operative notwithstanding the provisions to the contrary in the act. (5) the decision under section 59a is confined as to the rate of tax leviable and cannot be utilised for circulars or clarifications. (6) the ..... is, however, amenable to judicial scrutiny whether under a tax appeal under section 40 or under the writ jurisdiction. in other words, assessment under the act, is done in tune with the well-established principles of law governing the functioning of a quasi-judicial authority. procedural fairness and requirements of reasonableness and .....
Tag this Judgment!Court : Kerala
Reported in : 2006(1)KLT511
..... unwholesome: morally harmful or pernicious; as, noxious teachings.-nox.ious'ly, adv.-nox'ious'ness, n.in words and phrases permanent edition volume 28a by st.paul minn. west publishing company, noxious substance is explained as follows:noxious potion or substance'noxious' means 'hurtful, harmful, baneful, pernicious, destructive.' 'potion' means 'draught used as a liquor, medicine, or ..... of law and reported decision in roshy's case (supra) may affect many other pending cases, both sides argued on merits.2. section 3(8) of the abkari act (act 1 of 1077) defines 'toddy' as follows:3.(8) toddy:- 'toddy' means fermented or unfermented juice drawn from a coconut, palmyra, date or any other ..... , while a full-blown withdrawal syndrome, possibly with major convulsions, can occur in patients who have previously been chronic users. during the years 1980 to 1989. 1576 fatal poisonings in britain were attributed to benzodiazepines alone and another 591 to overdosage combined with alcohol.it shows that in .....
Tag this Judgment!Court : Kerala
Reported in : AIR1994Ker179
..... steps towards that end, within six weeks from today. even after bifurcation of the office of the commissioner and the secretary to government (devaswoms), it depends upon the person who acts as the commissioner to effectively carry out the various orders and directions and implement the various recommendations which we have accepted in ..... to why the managing committee should have gone to the extent of preferring changanasserry branch (far away from guruvayur) for its dealings to an insurance company which has an office at guruvayur (part i of the final report page 77). there is no substance in the objection raised by the thanthri ..... immovable properties. section 28 envisages that the committee should be in possession of all movable and immovable properties. chapter vi of the guruvayur devaswom rules, 1980 deals with custody of records and properties of the devaswom. the administrator has to maintain necessary registers containing particulars of jewels, gold and other valuables belonging .....
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