Court : Kerala
Decided on : Aug-04-1989
Reported in : [1991]71CompCas652(Ker)
..... supreme court in gujarat state financial corporation v. natson ., air 1978 sc 1765 ; [1979] 49 comp cas 187 has considered the nature of proceedings under section 31 of the act. considering the nature of the reliefs the court can grant, the scope of investigation of the claim and scheme of therelevant provisions, the supreme court held that the ..... p. finance corporation, air 1985 hp 108, where the court held, relying on an earlier unreported decision of a division bench of that court, that since section 32 of the act is silent in regard to provision for future interest, the district court has no jurisdiction to award such future interest. with great respect, we are unable to ..... principal amount due in accordance with the terms of the agreement between the parties till the entire amount due was paid as per the order passed under section 32 of the act'. even going by the provisions of order xxxiv, rule 3 of the code, the corporation is entitled to interest till payment or realisation. see man .....
Tag this Judgment!Court : Kerala
Decided on : Aug-29-1989
Reported in : [1990]78STC263(Ker)
..... and the quantum. in the absence of c forms, the appellate tribunal held that the turnover was rightly subjected to higher rate of tax under section 8(2)(b) of the central sales tax act, 1956. the decision of the authorities below was confirmed. the assessee has come up in revision.3. we heard counsel. the plea that the ..... from such trade, commerce, manufacture, adventure or concern ; and(ii) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern.' 'section 2(b) 'dealer' means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly or indirectly, for cash, or for ..... to the context in which it is found. it is not a term of legal art and its dictionary meanings as lindley, l.j. pointed out in rolls v. miller [1884] 27 ch. d. 71, at 88 ; [1881-5] all er rep 915 at 920, embrace 'almost anything which is an occupation, as distinguished from a pleasure-- .....
Tag this Judgment!Court : Kerala
Decided on : Jul-17-1989
Reported in : [1990]78STC164(Ker)
..... the kerala general sales tax act. we also referred to the decision in george p. mathew v. state of kerala [1979] 43 stc 438 (ker). when the above tax revision ..... behalf of the petitioner. it is the contention of the assessees that the rubber trees sold by the assessees are not timber within the meaning of section 2(xxvii) of the kerala general sales tax act. we held in the decision reported in kanakapalam estate v. state of kerala [1989] 73 stc 336 ; 1989 (1) klt 270, that ..... in kerala the rubber trees will also come within the expression 'timber' and therefore will be excluded from agricultural produce within the meaning of explanation (1)(ii) of section 2 (xxvii) of .....
Tag this Judgment!Court : Kerala
Decided on : Sep-08-1989
Reported in : 1989CriLJ2482
..... appointed if the state government or central government so choose. the definition of public prosecutor as given under section 2(u) cr. p.c. also is relevant, which runs thus:2(u) 'public prosecutor' means any person appointed under section 24, and includes any person acting under the directions of a public prosecutor. the above definition would show that the term public prosecutor ..... would include any person appointed under section 24 of the code. it is not specifically mentioned that the person appointed under sub .....
Tag this Judgment!Court : Kerala
Decided on : Jul-31-1989
Reported in : AIR1990Ker131
..... when, with the election in prospect, he began to hold himself out as a prospective candidate'. (the definition was subsequently changed by act 40 of 3975. but when the supreme court considered the cases, the definition remained as quoted above). section 82 has two limbs. in the first limb (a) an election petitioner shall join as respondents 'all the contesting candidates' in ..... 1965 sc 1243.) for understanding the said decisions which were rendered while interpreting section 82 of the representation of the people act, 1951, a reference to the relevant provisions of the said act is necessary. part vi of the said act deals with disputes regarding elections. a candidate is defined in section 79 as 'a person who has been or claims to have been duly .....
Tag this Judgment!Court : Kerala
Decided on : Nov-16-1989
Reported in : AIR1990Ker261
M.M. Pareed Pillay, J. 1. Defendant is the appellant. Plaintiff (respondent) filed the suit for eviction of the defendant who is a tenant of the plaint schedule building. The trial Court. decreed the suit and it has been confirmed by the lower appellate Court.2. For the plaintiff, Advocate Mr. Cyriac Joseph entered appearance. Mr. E. V. Nayanar, counsel for the defendant contended that as rent was received by the plaintiff subsequent to the notice there is waiver and hence the plaintiff cannot get recovery of possession of the property. Learned counsel for the plaintiff submitted that mere acceptance of rent does not tantamount to a waiver as the rent was accepted in lieu compensation for use and occupation.3. The essential element of waiver is that there must be a voluntary and intentional relinquishment of a known right or conduct as warrants the inference of the relinquishment of such right. To constitute waiver there must be definite evidence of a voluntary and intentional relinqui...
Tag this Judgment!Court : Kerala
Decided on : Oct-16-1989
Reported in : 1989(25)LC566(Kerala); 1990(47)ELT549(Ker)
orderk.t. thomas, j.1. first respondent was one among the 10 persons arrested by the customs authorities in connection with a crime alleging the offence under section 135 of the customs act, 1962 (for short 'the act'). the additional chief judicial magistrate (economic offences), ernakulam granted bail to the first respondent by his order dated 5-10-1989. the said order is challenged .....
Tag this Judgment!Court : Kerala
Decided on : Jun-13-1989
Reported in : [1990]182ITR194(Ker)
..... holding that the assessee is entitled to weighted deduction, on the amount claimed by it, under section 35b of the act.3. in the absence of a positive finding in the order of the commissioner of income-tax (appeals) as also in the order of the appellate tribunal, we ..... definite finding should be entered. on entering such a finding, the further question as to whether it is legally permissible for the assessee to claim the deduction under section 35b of the act will arise. in so far as it has not been done in the instant case, we are of the view that the appellate tribunal erred in law in ..... been no evaluation or definite finding as to whether the assessee paid the commission, as stated by him, and if so whether it is a permissible deduction under section 35b of the act. theappellate tribunal has not adverted to this omission in the order passed by the commissioner of income-tax (appeals). therefore, we are of the view that neither .....
Tag this Judgment!Court : Kerala
Decided on : Dec-01-1989
Reported in : II(1990)DMC247
..... is not capable of easy knowledge and proof. the case in hand has to be considered in this legal background in the light of the presumption under section 114 of the evidence act regarding existence of facts likely to have happened regard being had to the common course of natural events, human conduct and public and private business, in ..... disproved and there was no adultery cannot foreclose a contention of non-access even if that finding may have a ratiocinative value.6. the presumption under section 112 of the evidence act is applicable not only during the subsistence of the marriage, but also if the child is born within 280 days of the dissolution provided the mother ..... in issue in this suit is whether the husband is the father of the son and in deciding that issue whether the conclusive presumption of paternity under section 112 of the evidence act on account of the subsistence of marriage is rebutted by proof of non-access during the period when the son could have been begotten. that was .....
Tag this Judgment!Court : Kerala
Decided on : Aug-11-1989
Reported in : AIR1990Ker88
..... be overcome by such intcr-pretatory process. bar of res judicata is mandatory. when it is applicable, it could be avoided only on grounds available under section 44 of the evidence act. resjudicata is not concerned with the question whether the previous decision is right or wrong. a wrong decision rendered with jurisdiction, if not corrected by ..... or wrongly omitting to exercise the vested jurisdiction by an erroneous interpretation of law, the question cannot operate as res judicata. the characteristic attribute of a judicial act or decision is that it binds, whether it be right or wrong. an error of law or fact committed by a judicial or quasi judicial body cannot ..... and substantially in issue was whether the first defendant was entitled to redeem the sub-mortgage and whether the plaintiff has fixity of tenure under the land reforms act. that was also heard and finally decided after reference to the land tribunal. in both these cases, the decision, on the question of tenancy was absolutely .....
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