Court : Kerala
Reported in : AIR2000Ker131
..... kerala for compensatory afforestation since this is to state with higher density of population in the occupied areas; and cultivated wet lands do not exist. yours faithfully , sd/- for commissioner & secretary to govt.' the forest (conservation) act. 1980 and rules 37. the counsel on both sides advanced hair-splitting arguments on the question of approval under section 2 of the forest (conservation ..... to any other purpose without obtaining the approval contemplated under section 3 of the forest conservation act, 1980. the stand of the state government is that prior approval has been obtained from the central government as per ext. p-42 which is a communication given to the secretary. forest and wildlife department, government of kerala. ext. p-42 shows that the central government .....
Tag this Judgment!Court : Kerala
Reported in : [2010]187TAXMAN1(Ker)
..... assets, that is laws other than the land acquisition act. for instance he relied on the banking companies (acquisition and transfer of undertakings) act, 1980 and the burmah oil company (acquisition of shares of oil india limited and the undertakings in india of assam oil company limited and the burmah oil company (india trading) limited act, 1981. in the latter act, section 10 provides for payment of a sum ..... level purchase committee is forwarded to the empowered committee for approval. the empowered committee consists of the chief secretary of the state as the chairman. the other members are the principal secretary, secretary (finance), secretary (pwd), secretary (law), secretary (ftp) and any other member nominated by the chief secretary. it considers the proposal and would make necessary modifications. the title deeds are to be verified by the .....
Tag this Judgment!Court : Kerala
Reported in : [1988]169ITR84(Ker)
..... interest of the beneficiaries and remaindermen cannot be subjected to tax under section 3 or section 21. in order to overcome the said verdict, parliament by the finance act, 1980 (44 of 1980), has introduced sub-section (1a), the explanation to section 7(1) and has also suitably amended sub-sections (1) and (4) of section 21 of ..... other provisions contained in this act, there shall be charged for every assessment year commencing on and from the first day of april, 1957, a tax (hereinafter referred to as wealth-tax) in respect of the net wealth on the corresponding valuation date of every individual, hindu undivided family and company at the rate or rates specified ..... in the schedule.'93. net wealth is defined in section 2(m) and means the assets, whereverlocated, belonging to the assessee.94. assets include property of every description, movable or immovable.95. section 3 is subject to section 21 of the act, and section 21, .....
Tag this Judgment!Court : Kerala
Reported in : AIR1982Ker12
..... 68 power of discretion, and the local education authority's earlier decision not to implement the section 13 proposals, the decision which in fact led the secretary of state to act under section 68.secondly, i do not accept that the scope of judicial review is limited quite to the extent suggested by mr. bingham. i would ..... and 5 months after the tour appears to be unreasonable. the last charge found is also very unreasonable. the previous committee purchased certain sheds from the hindusthan construction company and paid the amount on 10-4-78. the previous committee ratified the transaction in their meeting on 19-4-78. if that action was wrong this ..... into the directions earlier issued from the head office to the branch managers on this question of overdrafts. the office letters dated 31-7-1979 and 30-1-1980 prescribed the conditions for renewal of overdrafts. the implementation of this is for the branch managers and general manager. inspectors have been appointed for the supervision of the .....
Tag this Judgment!Court : Kerala
Reported in : [1999]237ITR706(Ker)
..... relied on the letter dated september 24, 1991 (annexure-dl), sent by the assessee and the reply dated october 21, 1991 (annexure-d2), sent by the secretary, company law board, for taking the view that the arrear depreciation can be debited in the profit and loss account of the year in question for arriving at the net ..... period. clause 4a also provides that the profit and loss account shall contain a statement showing the computation of net profit in accordance with section 349 of the companies act. there also, as already mentioned, deduction of only current year's depreciation is contemplated. this is for the purpose of determining the managerial remuneration provided under section ..... profit of that year. it has not been brought to our notice any provision in the companies act authorising the company law board to give any opinion in relation to any individual case or otherwise in the nature given in annexure-d2. we also could not see .....
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 .....
Tag this Judgment!Court : Kerala
Reported in : AIR1995Ker172
..... ecological balance, the need to protect the environment from deterioration and to prevent further deforestation. parliament enacted the forest (conservation) act, 1980, act 69 of 1980 with effect from 25-10-1980. the said act prevented the use of forest land for any non-forest purpose notwithstanding any state law and prevented the states from making an ..... . both kuttikrishna menon committee report and sankaran nair commission report are gathering dust in the archives of the secretariat at thiruvananthapuram. r.w. 9, the secretary to government dealing with h.r. and c.e. department, isaware that both the commissions have proposed a unified board in the kerala state except certain ..... equity is in favour of directing the state toutilise this income for the benefit of the temples. as justice cordoso stated in beatty v. guggentheism exploration company, 235 ny 360. 'a constructive trust is the formula through which the conscience of equity finds expression'. on this basis i find no difficulty in .....
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 : (2003)183CTR(Ker)1; [2004]265ITR177(Ker)
..... (38 of 1959); (iii) a corresponding new bank constituted by section 3 of the banking companies (acquisition and transfer of undertakings) act, 1980 (40 of 1980); (iv) a banking company as defined in clause (c) of section 5 of the banking regulation act, 1949 (10 of 1949); (v) a co-operative bank; or (vi) any other financial institution notified ..... friday, or if such friday is a public holiday, the next preceding working day, is still below the prescribed minimum, every director, manager or secretary of the banking company, who is knowingly and wilfully a party to the default shall be punishable with fine which may extend to five hundred rupees and with a further ..... if thereafter the average daily balance held at the bank during the next succeeding fortnight is still below the prescribed minimum, (a) every director, manager or secretary of the scheduled bank, who is knowingly and wilfully a party to the default, shall be punishable with fine which may extend to five hundred rupees and with .....
Tag this Judgment!Court : Kerala
Reported in : 2003(2)KLT1076
..... succeeding alternate friday, or if such friday is a public holiday, the next preceding working day, is still below the prescribed minimum, every director, manager or secretary of the banking company, who is knowingly and wilfully a party to the default shall be punishable with fine which may extend to five hundred rupees and with a further fine ..... penalty which cannot be allowed as a deduction under section 35 of the income tax act. this court relying on the principles laid down by the andhra pradesh high court in : [1988]172itr113(ap) and the decision of the supreme court in : [1980]123itr429(sc) mentioned supra held that the interest liable to be paid by the kerala ..... state electricity board is not penal in nature and therefore the assessee is entitled to claim deduction under section 10(2)(xv) of the income tax act.12. again the very same division bench in .....
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