Court : Kerala
Reported in : AIR1981Ker107
..... further observed:'the case is thus not covered by the exception because we cannot hold that such a long lease on such a small rent was an act of prudence, whether it was a bona fide act or not, and whether the exception can apply to urban property'.the allahabad high court also pointed out that a property situated in an urban area is as much immovable property as an agricultural land, and, therefore there is no good reason to hold that section 76(a) of the t.p. act does not ..... chickaya hegade ((1902) ilr 25 mad 507) where justice bhashyam ayyangar said:--'in the present case, on the footing that the defendants were let into possession by the mortgagee, whether as tenants from year to year or professedly as tenants with a permanent right of occupancy, the tenancy between them and the mortgagee would have continued until the redemption of the mortgage in 1894, and such possession cannot be adverse either to the mortgagee or much less to ..... subra-manya iyer, learned counsel for the respondents, pointed out the petitioners' contentions should fail in view of the special provision in section 11 (6) of the kerala agriculturists' debt relief act ..... an agriculturist co-mortgagor cannot be denied relief which he is entitled to under the kerala agriculturists debt relief act, 1970, merely because some of the other co-mortgagors are not agriculturists.6 ..... the petitioners are counter petitioners 2 and 5 in a debt relief petition before the sub-court of kottayam, numbered as d. r. p. o. p. no .....
Tag this Judgment!Court : Kerala
Reported in : AIR1985Ker277
..... of the kerala land reforms (amendment) act, 1969 (act 35 of 1969) (hereinafter referred to as the amending act), which amended the kerala land reforms act, 1964 (act i of 1964) (hereinafter referred to as the principal act), a tenant dispossessed of his holding in execution of a decree for arrears of rent, had claimed restoration of possession thereof, under sub-section (2) of section 6 of the kerala stay of eviction proceedings act, 1967 (act ix of 1967) (hereinafter referred to as the temporary act), whether the application for that relief is to be pursued under the provisions ..... deposited the arrears of rent to the credit of the landlord by reference to section 31 of therelief of indebtedness act, 1934, in the very court of the rent controller in which the landlord subsequently filed the petition for eviction, the tenant would be deemed to have complied with the requirement of the proviso to section 13(2)(1) of the east punjab urban rent restriction act, 1949, as the fact remained that the money was in custodia legis and could be ordered to be paid to the landlord ..... after the formation of the kerala state, the major legislative step taken in the direction of land reforms was the enacting of the kerala agrarian relations act, 1960 (act 4 of 1961). ..... that act, however, was declared unconstitutional in its applications to the ryotwari lands of hosdrug and kasaraged taluks by the judgment of the supreme court dated 5-12-1961. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1994Ker393
..... contentions, the following points arise for consideration :(1) whether rule 5 of the kerala building rules, 1984 is ultravires of the kerala municipal corporation act, 1961 and confers arbitrary powers on the government and is bad ? ..... of law relating to the power of the government to grant exemptions in the matter of construction of buildings under the provisions of the kerala municipal corporations act, 1961, read with the kerala building rules, 1984. ..... of the kerala corporations act, 1961 deals with the power ..... their lordships observed that enough guidance was provided by the preamble and operative provisions of the act for the exercise of discretionary power vested in the government under section 13 of the act so as to render the impugned section not open to attack as a denial of equal protection of laws under article ..... it is true that the calicut development authority made remarks regarding the area being reserved for public and semi-public use and that on 5-3-1990, the commissioner of the corporation rejected the application as per plan ..... again section 3 of the east punjab urban rent restriction act, 1949 provided that the central government may direct that all or any of the provisions of the act shall not apply to any particular building or rented land or any ..... the law and the norms of standard to be applied in the administration, the legislature could authorise the executive to make subordinate rules and regulations prescribe-ing the classes in which relief might be granted. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1971Ker65
..... the proviso to sub-section (2) of section 5 of the kerala land tax act, 1961 provides that a person in possession of land as a tenant or otherwise not being the landholder shall be liable to pay land tax under certain circumstances. ..... it was contended again that the definition of landholder primarily as: 'the registered holder for the time being of any land' is vague and unworkable, that there was no way of identifying the registry of land in the malabar area, and if there was, any attempt to identify the same with reference to the land revenue accounts and registers prepared at the time of the last settlement in malabar under the provisions of madras regulation 26 of 1802 and ..... the proviso to sub-section (2) of section 5 of the kerala land tax act, 1961 makes a landholder liable to pay basic tax in respect of the property in the possession of the tenant only to the extent of the income obtained from the tenant. ..... and so too, were the provisions of several acts passed within the past two decades and more prohibiting realisation of arrears of rent through courts and also granting relief to the tenants by providing for discharge of the arrears in whole or in part, and by relieving their agricultural indebtedness.the legislative reform has now turned full circle and divested the landholders of their title to the lands and vested ..... kutty naha, air 1969 sc 378 para 3, in assistant commissioner, urban land tax, madras v. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1996Ker241
..... * contained in section 2(26) of the kerala municipal corporations act, 1961, is as follows :'a person who for the time being is receiving or is entitled to receive, the rent of any land or building whether on his own account or on account of himself and others or as an agent, trustee, guardian or receiver for any other person or who should so receive the rent or be entitled to receive it if the land or building or part thereof were let to a tenant; and (b) the person for the time being in chargeof ..... where some of the services are being provided by the central government department themselves, the service chargeswilt be calculated in the following manner:-- (a) in the case of colonies which do not directly avail of civic services within the area and are self-sufficient in all respects the payment of service charges will be restricted to 33 1/3 per cent of the normal rate of property tax applicable to private properties. ..... contains two letters sent by the government of india, ministry of finance, department of economic affairs, new delhi dated 10-5-1954 and 7-5-1955 and ext. ..... 'the indian economy' they observed thus:'the already difficult municpal finance situation is likely to be substantially com-pounded in future, by the rapid growth of urban population and the high cost of urban infra-structure. ..... the grant of declaratory relief is not uncommon in writ jurisdiction where there are ..... in that situation this writ petition had been filed by the fci for the reliefs as abovesaid.in o.p. no. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1984Ker170
..... the cause of action was founded, on rule 30 of the kerala municipal corporation building rules framed under the kerala municipal corporation act, 1961 (hereinafter referred to as the 'act') which enjoins providing a vacant space of 7 feet between two buildings.4. ..... ' the ratio of the decision was that in the framing of the rules, authorities had in view the general convenience of all the residents in the municipal area in order to ensure proper ventilation and sanitation for the rate-payers and possibly adequate means of preventing the spread of fire from one building to another. ..... and the kerala slums areas (improvement and clearance) act, 1980 (act 24 of 1981) has been passed. ..... the statement '.....urban government often resembles a leviathan in the state of inertia' (as contained in 'the urban challenge to government' by annmario hauck walsh, 1969 edition) continues to be disconcertingly true even today. ..... in areas like environmental law, courts ail over the world have adopted a very liberal view on the question of locus standi. ..... 29-5-1961. .....
Tag this Judgment!Court : Kerala
Reported in : (1993)111CTR(Ker)138; [1994]207ITR353(Ker)
..... 32a(2)(b) of the income-tax act, 1961, are relevant in this context. ..... appellate tribunal rejected the application filed by the revenue for reference under section 256(1) of the income-tax act, wherein the question was 'whether the assessee-company was an 'industrial company' in terms of the definition ..... the assessee was engaged in a manufacturing process entitling it to the initial depreciation under section 32(1)(vi) of the income-tax act was arrived at by the tribunal after adverting to the basic and necessary facts in detail. ..... , in that case, held that the assessee was an 'industrial company' as defined in the finance act as meaning a company which, among other things, is mainly engaged in the manufacture or processing of ..... the income-tax officer held that investment allowance under section 32a of the act is admissible only in relation to machinery or plant installed in a small-scale industrial undertaking forthe purpose of the business of manufacture or production of any article or thing and that it is difficult to conceive the process of curing coffee as a process ..... it was argued that the word 'manufacture' insection 32a of the income-tax act should be geared to a machine and its utility in the context of 'investment allowance' and the test ..... of consistency, we follow the decision of the bangalore bench and hold that the assessee's activity of curing coffee amounts to manufacturing and the assessee is entitled to relief under section 32a.'3. ..... delhi cloth and ..... delhi ..... delhi cloth and .....
Tag this Judgment!Court : Kerala
Reported in : (1993)111CTR(Ker)79; [1993]203ITR542(Ker)
..... tribunal, we get the impression that it was influenced largely, in taking the said view, by the notification of the government of india dated july 8, 1983, passed under the central excises and salt act and practically taking the view that the said notification concludes that preserved latex is an item produced by the manufacturer and so the assessee will be entitled to deduction under sections 80j and 80hh. ..... two questions of law for the decision of this court : '(1) whether, on the facts and in the circumstances of the case, the assessee is entitled to the deduction under section 80j of the income-tax act, 1961 (2) whether, on the facts and in the circumstances of the case, the assessee is entitled to the deduction under section 80hh of the income-tax act, 1961 ?' 2. ..... , the tribunal over-emphasised the effect of the notification promulgated by the government of india under the central excises and salt act and completelyunder-estimated and diluted the legal effect of its earlier decision in income-tax applications nos. ..... regard to the relief under section 80j, the commissioner of income-tax (appeals) held that the assessee had not employed, on an average, ten persons and so, the assessee was not entitled to the relief under section 80j ..... delhi cloth ..... production of articles and things and so, the company is entitled to deduction under section 80j as well as under section 80hh in respect of a unit working at nagercoil in kanyakumari district, which has been declared as a backward area. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1973Ker45
..... though the trial court rejected the plaintiff's prayer for thp relief of recovery of possession it entered a finding on issue 2 relating to the defendant's claim for value of improvements, that if the prayer for recovery of possession was to be granted the defendant would be entitled to be paid compensation only in respect of the improvements effected on the property subsequent to 31-10-1956 on which date the compensation for tenants improvements act (t. c. ..... includes-- (a) land used by the said person for any purpose ancillary to the cultivation of plantation crops or for the preparation of the same for the market(b) land contiguous to or in the vicinity of or within the boundaries of the area cultivated with plantation crops not exceeding twenty per cent of the area so cultivated and reserved by the said person and fit for the expansion of such cultivation:(c) agricultural lands interspersed within the boundaries of the ..... whereas the earlier enactments declared that none of their provisions will apply to lands transferred for planting tea, coffee, rubber or any other notified special crop, a totally different phraseology was used in act 4 of 1961 as a result of which the scope of the exemption was considerably narrowed down. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1979Ker23; [1979]49CompCas58(Ker)
..... to government' -- the only payment i can think of by the liquidator to a secured creditor who has not relinquished his security is a payment under sub-section (4) of section 47 of the provincial insolvency act, or to a creditor who, although he has not relinquished his security, has agreed to the liquidator selling the property free of his incumbrance on condition of his being given the same charge over the sale ..... 'one wishes that section 178 of the income-tax act, 1961 were more explicit, but, as i read that provision, i do not think that it affects the scheme of priority in section 530 of the companies act although its effect no doubt is that the amount set aside under sub-section (3) thereof has first to be applied to the satisfaction of the tax ..... the non obstante clause, the learned judge observed :'and, if this brings the section into conflict with section 530 of the companies act, the section must prevail by reason of sub-section (6) thereof; the question why income-tax alone of all government dues should ride ..... the learned judges were of the view that section 178 did not sanction any priority of payments which is provided in the companies act, and all that section 178 requires is the giving of information by the liquidator about his appointment to the income-tax officer and an intimation by the ..... of section 178(3)(b) is that the amount 'set aside' by the liquidator is marked off us outside the area of the winding up proceedings and the jurisdiction of the winding up court. .....
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