Court : Kerala
Reported in : (1981)25CTR(Ker)349; [1982]133ITR532(Ker)
..... dalmia dadri cement ltd. . ..... hope [1960] ac 551 (hl), the appellants before the house of lords, the society of medical officers of health, claimed exemption from rating in the valuation list in force in 1956 pursuant to the valuation (metropolis) act, 1869, of the heriditament occupied by them on the ground that it has been so decided in relation to the 1951 list and there was no evidence to show any variation in the appellant's constitution or activities since 1951. ..... commissioner of income-tax, the learned judges deduced certain propositions from the decision of the madras full bench and the propositions are : ' (i) the doctrine of res judicata or estoppel by record does not apply to the decisions of income-tax authorities ; (ii) a previous finding or decision of such an authority may, however, be reopened and departed from in subsequent years in the following circumstances, namely-- (a) the previous decision is not arrived at after due enquiry; (with respect, that is not the test laid down by the madras full bench); (b) the previous ..... 143): 'on the principle stated above, it seems to us that it was open to the taxing authorities to consider the position of the assessee in 1943 for the purpose of determining how the gains made in 1944 should be computed, even though the subject of the assessment proceedings was the computation of the profits made in 1944. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1961Ker52
..... the petitioner cannot urge any claim under the covenant of integration entered into by the rulers of travancore and cochin, referring to the covenant between the east punjab states to form hatiala union, the supreme court has observed in dalmia dadri cement ..... complaint that his conditions of service in the former state have been affected by the rules laid down by the new state.his posting to the higher grade in the former travancore state was not permanent and on the basis of the temporary promotion that he had before the integration of the states he is not entitled to claim seniority over other officers in his permanent grade ..... income-tax commissioner, air 1958 sc 816 thus:'when a treaty is entered into by sovereigns of independent states whereunder sovereignty in territories passes from one to the other, clauses therein providing for the recognition by the new sovereign of the existing rights of the residents of those territories must be regarded as invested with the character of an act of state and no claim based thereon could be enforced ..... is provided in article xix (1) of the covenant, which article alone has any relevancy in this case, is:'the united state hereby guarantees either the continuance in service of the permanent members of the public services of either covenanting state on conditions which will not be less advantageous than those on which they are serving immediately before the appointed day or the payment of reasonable compensation or retirement on proportionate .....
Tag this Judgment!Court : Kerala
Reported in : AIR1964Ker123
..... it was the result of a covenant entered into by the rulers of travancore and cochin, a covenant similar to the one which came up for discussion in dalmia dadri cement co. ..... according to him formation of the united state of travancore and cochin later termed the state of travancore-cochin on 1-7-1949 and the formation of the state of kerala by the states reorganisation act, 1956, on 1-11-1956 were acts of state, and no municipal forum has the right to entertain the suit and investigate the controversy. 4. ..... and as pointed out by the learned judge in the judgment under appeal section 91(a) of that act is sufficient to sustain the present suit against the state of kerala. 10. ..... in any controversy as to the existence of the right claimed against the new sovereign, the burden of proof lies on the claimant to establish that the new sovereign had recognised or acknowledged the right in question. ..... memon haji ismail haji valimoham-med, air 1959 sc 1383 it has been held that unless the new sovereign, either expressly or impliedly, admits the claim, the municipal courts have no jurisdiction in the matter. ..... state of orissa, air 1961 sc 1361 the supreme court said: 'what is an act of state and when it ceases to apply between a new sovereign and the subjects of a state conquered, acquired or ceded to the new sovereign, has been the subject of several decisions of this court. .....
Tag this Judgment!Court : Kerala
Reported in : [1981]130ITR894(Ker)
..... section 60(2) of the act provides ; ' within sixty days of the date on which he is served with a notice of an order under section 34 enhancing an assessment or otherwise prejudicial to him, the assessee in respect of whom the order was passed may, by application,......require the commissioner to refer to the high court anyquestion of law arising out of such order......' 9. ..... act, it has been held that as a result of the proviso to s, 43, when the commissioner has dismissed the application for revision, the assessee has no right to obtain a reference under section 109(2) of the cochin act. ..... sri kunikullaya hastened to point out that the second proviso to section 34(1) of the act expressly provides that an order passed by the commissioner declining to interfere shall not be deemed to be an order prejudicial to the assessee. ..... dalmia dadri cement ltd. . 7. ..... p-5 to p-8 orders passed by the first and second respondents, cannot in terms of the second proviso to section 34 of the act be called an order prejudicial to the assessee to entitle him to invoke the provisions of section 60(2) of the act to require the third respondent to refer the question of law to this court. ..... these assessment orders were taken up in appeal, and from the averments made in para. .....
Tag this Judgment!Court : Kerala
Reported in : (1979)ILLJ386Ker
..... we are afraid, that these observations of the learned judge run counter to the drift of the decisions of the supreme court in dalmia dadri cement ltd. v. ..... here again, we should record, that the counsel for the respondent, very fairly, made no attempt to support or sustain the finding or the observation made by the learned judge on this part of the case.4. ..... while it is true that in the application for approval the appellant made the order of termination dated 30-7-1970 as the basis for the prayer, in law, he is confronted with the difficulty that the prior order of termination is effective and certainly cannot be ignored ..... reference was made to the refusal of the workmen to initial the work-list showing the outturn for everyday ..... such circumstances, we cannot sustain the observations made, or, the findings recorded, by the learned judge, on this aspect of the case. ..... thereafter, on 30-7-70, an application was filed before the tribunal under section 33(2)(b) of the act for approval of the termination of services of the workmen dated 30-7-1970. ..... was, there, ruled that, the approving authority has to consider only (a) whether the standing orders justify the order of dismissal, (b) whether an enquiry has been held as provided by the standing order, (c) whether the wages for the month have been made as prescribed by the proviso. ..... are also of the view that the learned judge was wrong in holding that the punishment meted out was shockingly disproportionate to the charge made against the workmen. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1994Ker179
..... section 29 relates to the protection of action taken by the government, the commissioner, the committee or any member thereof or the administrator or any other person acting under the instructions of the committee for anything done in good faith or intended to be done under the act or the rules made hereunder. ..... we accept the recommendation of the commissioner in part i pages 202 (para 3) and 204 (para 19) when is states that explanation should be called from the managing committee and the administrator regarding the encroachment in vengad estate and dwaraka beach and that explanation is to be called from the concerned engineer and the managing committee regarding the spending of excess amounts and the source of cement and steel, vide part i page 202, para 3. 38. ..... seemanthini amma claimed this amount also and when that was not paid, she approached the consumer protection forum, malappuram, when the devaswom approached the court and filed a suit in the munsiffs court, chavakkad. ..... union of india, air 1981 sc 344 in an agreeing judgment, krishna iyer, j. ..... union of india, air 1981 sc 344 --constitution bench. 2. s. p. .....
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