Court : Kerala
Decided on : Feb-17-1989
Reported in : (1989)76CTR(Ker)139; [1989]176ITR481(Ker)
..... only further question to be probed into is whether those underlying assumptions are applicable to the three trading segments subjected to the special treatment under sections 44ac and 206c of the act. of all the three articles already referred to, the foremost one is alcoholic liquor. are there any specialities in relation to this trade ..... a classic example of the success of the concept underlying presumptive taxation.17. a very illuminating article by amaresh bagchi commenting upon the effect and impact of sections 44ac and 206c has assisted the court with valuable information on these aspects. (see the economic times dated april 27, 1988). his appraisal on the ..... petitioners have one thing in common : they have been the victims of an amendment to the income-tax act, 1961, brought about by the finance act, 1988, which has introduced sections 44ac and 206c to the income-tax act, 1961. their contentions are substantially common : the impost of the tax is inflexibly fixed under this provision. .....
Tag this Judgment!Court : Kerala
Decided on : Mar-17-1989
Reported in : 1989CriLJ2340
..... of the supreme court reducing the sentence or declaring the sentence already undergone as sufficient. the decisions do not lay down a proposition that the courts acting under section 16 of the act have jurisdiction to impose sentence below the minimum even in cases not covered by the provisos. we do not see our way to reduce the sentence ..... or container with the specimen impressions of the seals. nevertheless, the report of the central food laboratory is final by virtue of the proviso to sub-section (5) of section 13 of the act. obviously the provision in rule 17 for a sealed packet is made only by way of abundant caution. therefore, the mere failure to put the sealed ..... iv) that the sentence imposed is excessive.4. it would be useful to have a bird's-eye view of the relevant provisions of the act and the rules. section 10 of the act prescribes powers of the food inspectors. food inspectors shall have power to take samples of any article of food from the person indicated in the provision .....
Tag this Judgment!Court : Kerala
Decided on : Jul-11-1989
Reported in : AIR1990Ker136
..... the holding (she traces her possession to an oral lease granted by the family of the plaintiff in the year 1973) filed 0.a. 238/73 under section 72b, k.l.r: act. the appellant got himself impleaded in the said proceedings and contested the matter. the o.a. ultimately was dismissed on 29-5-1976. the defendant thereafter, ..... partition of the properties between the legal heirs of narasimha pai, the husband of saraswathi ammal. saraswathi ammal by virtue of the provisions contained in section 14(1) of the hindu succession act, must be held to have become the full owner of the property. a reference in this connection to the decisions of the supreme court in v ..... does not amount to an easement or an interest in the property, the right is called a licence.'(see section 52 of the indian easements act). a licence thus creates a personal right which is permissive and legalises certain acts which would otherwise be unlawful. it does not create an interest in immovable property unless it is one coupled .....
Tag this Judgment!Court : Kerala
Decided on : Mar-29-1989
Reported in : [1989]74STC56(Ker)
..... the relevant assessment years, rubber was taxable at the point of last purchase in the state by a dealer who is liable to tax under section 6 of the act. under section 12 of the rubber act, 1947 read with the rubber rules, the revision petitioner-assessee had paid cess to the rubber board. in effecting the assessments, amongst other ..... if parliament by appropriation made by law in this behalf so provides, be paid to the board for being utilised for the purposes of this act.section 12 of the rubber act, after its amendment by act 21 of i960, is extracted herein below :imposition of new rubber cess.-(1) with effect from such date as the central government may, by ..... on the production of goods sold forms part of the sale consideration and should properly be included in the purchase turnover.(5) the amendment to section 12 of the rubber act by the amendment act, 1960 was only for the purpose of facilitating easy collection of the rubber cess due on the production of rubber. in this case, the .....
Tag this Judgment!Court : Kerala
Decided on : Jan-28-1989
Reported in : I(1989)ACC524; (1989)IILLJ30Ker
..... the circumstances proved in the case would attract the provisions of law enjoining the liability to pay compensation by the employer to the employee. the relevant section under the act is section 3 which reads thus:3. employer's liability for compensation-- (1) if personal injury is caused to workman by accident arising out of and in ..... has to be towards the person for whose benefit the legislation is made. bearing this principle in mind, the expression 'accident' found in sub-section (1) of section 3 of the act has to be understood as meaning a mishap or untoward event, not expected or designed. in other words, the basic and indispensable ingredient of an ..... definitely contribute to great strain both mentally and physically and that definitely contributed to a probable cause for his cardiac arrest. the appellate power under section 30 of the act makes it clear that no appeal shall lie against an order of the commissioner unless there is a substantial question of law involved in the appeal .....
Tag this Judgment!Court : Kerala
Decided on : Feb-22-1989
Reported in : AIR1990Ker186
..... the first defendant were ever assigned in favour of the second defendant. without such an assignment the second defendant cannot claim benefit under section 53a of the transfer of property act.13. section 53a enacts that the transferor or any person claiming under him shall be debarred from enforcing against the transferee and persons claiming under ..... the agreement no amount of evidence can salvage the tenuous position in which he is placed due to lack of proper pleading to attract section 53a of the transfer of property act.10. evidence regarding possession of the immovable property may be decisive in a case where there is plea of part performance. in sardar ..... of her minor daughter. first defendant contended that he had paid the entire consideration and there fore he is entitled to protection under section 53a, of the transfer of property act. first defendant also contended that the property is now in the possession of the second defendant and that the plaintiff had relinquished all .....
Tag this Judgment!Court : Kerala
Decided on : Sep-01-1989
Reported in : 1990ACJ184; AIR1990Ker314
..... may carry goods or luggage belonging to passengers.8. the above view receives support from some of the provisions of the kerala motor vehicles rules, 1961, framed under section 68 of the act. rule 56 deals with conduct of drivers of transport vehicles. sub-rule (3) deals with conduct of driver of goods vehicle while on duty. clause (a) ..... (air 1971 madras 415) and c. narayanan v. madras state palm gur sammelan air 1974 madras 281.6. can passengers be allowed in public carrier goods vehicles? section 2(8) of the act defines 'goods vehicles' as motor vehicle constructed or adapted for use for the carriage of goods and any motor vehicle not so constructed or adapted when used for ..... for hire or reward nor a passenger travelling by reason of or in pursuance of a contract of employment as required in the second proviso to section 95(1)(b) of the act and hence the act policy cannot cover such a person.4. we may notice at the outset that in state insurance department v. sosemma 1978 ker lt 634 : .....
Tag this Judgment!Court : Kerala
Decided on : Oct-12-1989
Reported in : [1991]190ITR356(Ker)
..... ) and of the hyderabad bench in ito v. k. kami reddy (i. t. a. no. 1331 (hyd) of 1983). it also referred to the provisions of section 10(14) of the act. finally, after referring to the conflicting decisions of the various benches the appellate tribunal, in paragraph 10 of its order, referred to the observations of the president of ..... income-tax officer. he held that the incentive bonus was only part of the salary and so the assessees will be entitled only to the standard deduction under section 16(1) of the act. the appellate assistant commissioner accepted the plea of the asses-sees. he allowed 20% deduction. the assessees as well as the revenue appealed before the appellate ..... that the appellate tribunal had before it the different decisions of the various benches of the tribunal and the incentive bonus will broadly be covered by section 10(14) of the income-tax act and so it is not taxable at all. it is an error to say that the appellate tribunal found that the incentive bonus received by .....
Tag this Judgment!Court : Kerala
Decided on : Mar-03-1989
Reported in : [1989]178ITR603(Ker)
..... the provision has been made on a scientific basis in the form of actuarial valuation. in order to remove uncertainty in the matter, the finance act, 1975, has inserted a new sub-section (7) in section 40a which provides that no deduction will be allowed in the computation of taxable profits in respect of mere 'provisions' made by employers in ..... supreme court of india in shree sajjan mills ltd. v. cit : 1986ecr276(sc) , has referred to the notes on clauses of the amendment, which resulted in section 40a(7) of the act as it appears in : [1975]98itr194(guj) :'a reading of these two provisions clearly shows that the intention has always been that deduction in respect of gratuities should ..... 31, 1975, as in this case, the assessee will not get the benefit of deduction. we are afraid that such an interpretation cannot be placed on section 40a(7)(b) of the act. section 40a(7)(b)(i) will apply for the assessment years 1976-77 onwards. for the three prior assessment years 1973-74, 1974-75 and 1975-76 .....
Tag this Judgment!Court : Kerala
Decided on : Sep-28-1989
Reported in : 1990CriLJ100
..... or proved against him in any criminal proceeding except a prosecution for giving false evidence by such person. in deciding what is said is 'compelled', his liability under section 132. evidence act will have to be taken into account. placing a man on trial for an offence on his own evidence alone is contrary to the traditions of justice in ..... justice. it is still more pitiable if an alleged confession made to a police officer spoken to by him is accepted as substantive evidence in violation of section 25 of the evidence act to convict him. there is not even a single item of oral or documentary evidence on the side of the prosecution to show that appellants are responsible ..... is a distinct one for which his trial along with the other persons is not warranted by the provisions of the code, section 319 has no application. so also the proviso to section 132 of the evidence act will have to be borne in mind. the answers which a witness shall be compelled to give while examined in court cannot .....
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