Court : Kerala
Decided on : Mar-09-1989
Reported in : 1989(24)LC424(Kerala)
..... pi on 11.12.1984 stating that the item imported namely, pentaerythritol was required mostly in the manufacture of paints and to some extent, in the manufacture of explosives and that it was not required for the purposes mentioned in item c in column 4 of entry g. 2 of appendix 17 of the import policy. the ..... freshening chemicals, it would appear that the 2nd respondent discovered later that pentaerythritol was used mostly only in the manufacture of paints and sometimes in the manufacture of explosives as well. according to them it was not used for the purposes mentioned in column 4 against entry g. 2(c) of appendix 17 to the import policy ..... shall not be taken against the petitioner under the various provisions mentioned. it is a notice under section 124 of the customs act, 1962 and alleges violation of certain provisions of the customs act and of the import and export (control) act. petitioner is called upon to submit written reply and to show cause why the action proposed shall .....
Tag this Judgment!Court : Kerala
Decided on : Jan-11-1989
Reported in : [1989]74STC210(Ker)
..... which the implement is primarily intended is the criterion to determine whether the implement in question is arms or not. air-guns which are not adapted for use with explosive substance and which have been classified as toys will not come within the meaning of arms.5. but in commissioner of sales tax, u.p. v. madan sons ..... ordinary parlance cannot be referred to as a dealer in arms.7. in the tax revision case, the petitioner also refers to the clarification issued by the government under section 59a. since such a clarification will not bind a quasi-judicial authority, the point rightly is not pressed before us.we, therefore, confirm the order of the tribunal ..... the main question that arises for consideration is whether 'air-gun' is 'arm' for the purpose of entry 157 of the first schedule to the kerala general sales tax act, 1963. the said entry reads 'all arms including rifles, revolvers, pistols and ammunitions for the same.'2. the respondent is a dealer in stationery and allied goods at .....
Tag this Judgment!Court : Kerala
Decided on : Feb-10-1989
Reported in : AIR1989Ker198
..... alater case in shyamaraju v. u. v. bhal, air1987 sc 2323 wherein their lordships wereconsidering a more or less similar provisionunder the karnataka rent control act,namely section 50 read with section 48(6). the aforesaidsections were considered by two full benchdecisions of the karnataka high court, thefirst being krishnaji's case, ilr (1978) 2 kant1585, ..... general or special order. the state government has notified that the subordinate judge shall be the appellate authority for the purpose of the rent control act. under section 20 of the act, a revision is provided to the district court where the appellate authority is the subordinate judge and in other cases, to the high court, ..... shall not be called in question in any original suit, application or execution proceedings. it will be relevant to quote the relevant provisions of the rent control act,namely, sections 39 and 43, which read as follows (para 13) :--'39. (1) subject to the provisions of subsection (2), an appeal shall lie to the .....
Tag this Judgment!Court : Kerala
Decided on : Feb-09-1989
Reported in : AIR1989Ker223
..... rejected.' this notice, no doubt is the substance of ext. p1 notification published in the gazette. it satisfies the third mode of publication prescribed by section 4(1) of the act. that public notice was published in the notice board of the village office and in important places in the locality on 27-3-1987. one copy ..... to be needed for a public purpose, to wit, for the travancore electro chemical industries ltd., chingavanam, in accordance with the notification published under sub-section (1) of section 4 of the land acquisition act, 1894, at page 463 of part iii of kerala gazette dt. 17-2-1987. all persons interested in the said land are accordingly required ..... notification can be taken as one to give a clear notice to the owner of the proposed acquisition and proposed entry of the officers into the land. section 4(1) of the act makes the notification mandatory. the notification should be effected by three modes. it must be published in the official gazette. it should also be published .....
Tag this Judgment!Court : Kerala
Decided on : Jan-09-1989
Reported in : (1989)75CTR(Ker)142; [1989]176ITR78(Ker)
..... ;' it will be evident from the above that the definition of the word 'income' is an inclusive one. it is also evident from the proviso to section 10(3) of the act that even if the receipts are of a casual and nonrecurring nature, if the receipts arise from business or the exercise of a profession or occupation, the said ..... word 'income' is an inclusive definition. it is not exhaustive. it has a wide import. it has got a legal concept. the scheme of section 2(24) of the act, read with sections 4 and 10 of the act, seems to be that, given its ordinary and natural meaning, the word 'income' will take in any monetary return 'coming in'.10. it will ..... connected or linked with the office, vocation or occupation. any amount received by an assesses by virtue of his profession, vocation or occupation will constitute income. section 10(3)(ii) of the act takes within its fold any receipts arising from the exercise of a profession or occupation in the total income. the receipts may be casual or of a .....
Tag this Judgment!Court : Kerala
Decided on : Jul-20-1989
Reported in : [1989]179ITR543(Ker)
..... partners constituting the firm. it was further held that it is only after the value of the assessee's interest in the firm had been determined under section 4 of the act, that the question of granting exemption in respect of the assets included in the valuation would arise. in that view, it was held that the ..... on the question whether a document of transfer of the interest of a partner in a firm which also held immovable properties was compulsorily registrable under section 17(1)(b) of the registration act. it was in that context that the supreme court made the above observations. these observations are not to be understood as defining a partner' ..... in re, shand [1880] lr 14 ch 122. in these circumstances, to import the definition of the word 'person' occurring in section 3(42) of the general clauses act, 1897, into section 4 of the indian partnership act will, according to lawyers, english or indian, be totally repugnant to the subject of partnership law as they know and understand it .....
Tag this Judgment!Court : Kerala
Decided on : Mar-27-1989
Reported in : [1989]66CompCas953(Ker)
..... has been made by the reserve bank under section 37 or under sub-section (2) of section 38. the non-obstante clause in section 38, namely, ' notwithstanding anything contained in section 391, section 392, section 433 and section 583 of the companies act, 1956 ' indicates that the provisions of the companies act pertaining to the winding up of a company ..... equitable ' ground, but the winding up would unfairly prejudice the shareholders including the petitioners who suppor; the petition but an order passed under section 402 of the companies act would grant them appropriate relief. (2) the affairs of the company are being conducted in a manner oppressive to some part of the ..... experience in respect of certain specified subjects related to banking, are in majority over the directors who are merely industrialists as popularly known (section 10a of 'the act'). 2. management of the affairs of a banking company by a whole time chairman who has special knowledge of and practical experience in .....
Tag this Judgment!Court : Kerala
Decided on : Feb-13-1989
Reported in : (1991)ILLJ541Ker
..... or for purchase of raw materials or for sale of the finished goods, all such employees are included within the definition of 'employee' in section 2(9) of the act. therefore the persons employed in the zonal offices and branch offices of a factory and concerned with the administrative work or the work of canvassing sale ..... counsel for the respondent referred us to the decision reported in ). the question considered in this case was the scope of the definition of 'employee' under section 2(9) of the act. the supreme court observed thus (p. 186):-'an employee may be working within the factory or outside the factory or may be employed for administrative purposes ..... but also in other places employees who work at such other places could also be said to be employees in the establishment whose coverage would fall within section 38 of the act. that is because they are employed in establishments as the term has been explained. but this does not mean that independent branches of a company .....
Tag this Judgment!Court : Kerala
Decided on : Jul-28-1989
Reported in : AIR1990Ker78
..... candidly confess that i had no doubt that the circumstances revealed in the case would not justify allowing the respondents herein to take inquisition proceedings under section 63 of the act, for a declaration by the court that indira devi is a lunatic, when her own mother is seriously resisting that petition and there are serious ..... the petition before the lower court. certainly, the locus standi depends upon the fact whether the respondents are relatives within the meaning of section 3(11) read with section 63 of the act.6. the court below directed its enquiry on two questions. the court below first made an enquiry as to the fact whether the petitioners ..... review, but that review was also dismissed by the court below. the present revision petitioner filed a revision before this court. this court observed that section 63 of the act has permitted only a relative of the lunatic to initiate proceedings for inquisition of the alleged lunatic. this court further said that the mother of indira .....
Tag this Judgment!Court : Kerala
Decided on : Jul-21-1989
Reported in : (1990)81CTR(Ker)239; [1990]181ITR271(Ker)
..... word 'income' is an inclusive definition. it is not exhaustive. it has a wide import. it has got a legal concept. the scheme of section 2(24) of the act, read with sections 4 and 10 of the act, seems to be that, given its ordinary and natural meaning, the word 'income' will take in any monetary return 'coming in'.4. it ..... or linked with the office, vocation or occupation. any amount received by an assessee by virtue of his profession, vocation or occupation will constitute income. section 10(3)(ii) of the act takes within its fold any receipts arising from the exercise of a profession or occupation in the total income. the receipts may be a casual or of ..... held that interest on arrears of rent payable in respect of land used for agricultural purposes is not agricultural incomewithin the definition of that phrase contained in section 2(1) of the indian income-tax act, 1922, and is not, therefore, exempt from income-tax. it is neither rent nor revenue derived from land.8. the receipts by the .....
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