Court : Kerala
Decided on : Sep-27-2006
Reported in : IV(2007)BC1; 2007CriLJ2590; 2006(4)KLT923
..... the holder and the compensation payable in case of dishonour of a promissory note, bill of exchange or cheque must be computed as per the rules in section 117 of the act.15. this court had occasion earlier in anilkumar v. shammy 2002 (3) klt 852 to consider the same question. the question was answered in para-14 ..... payment of interest or when interest is payable by the usage of trade or under the provisions of any substantive law, as for instance under section 80 of the negotiable instruments act.(emphasis supplied)the conclusion is thus inevitable from fundamental concepts interest is nothing but compensation payable for amounts retained unjustifiably without payment. in that ..... , bill of exchange or cheque payable either to order or to bearer. the cheque is hence a negotiable instrument and consequently an instrument to which section 80 of the n.i. act would apply.18. how is the expression 'amount due upon the instrument' to be construed? no specific precedent on this aspect is shown. but .....
Tag this Judgment!Court : Kerala
Decided on : Jun-15-2006
Reported in : II(2007)BC376; 2007CriLJ2838; 2006(3)KLT729
..... of that notice.11. accordingly the appeal is allowed; acquittal is set aside and the first respondent/accused is found guilty of the offence punishable under section 138 of the n.i act and he is convicted and sentenced as under.12. the respondent shall undergo imprisonment for a day until the rising of the court on 11.9.06 ..... of the cheque alone is not sufficient to give rise to a cause of action on the basis of the provisions contained in section 142 read with clauses (b) & (c) of proviso to section 138 of the act. demand for payment of the amount covered by the bounced cheque in the form of a notice in writing is an inseparable ..... k.a. abdul gafoor, j.1. the appellant did not succeed in the prosecution launched against the respondent alleging offence punishable under section 138 of the negotiable instruments act. the respondent/accused was acquitted. therefore this appeal the appellant is a bank offering facility of credit card. the respondent availed that facility. the accused availed the .....
Tag this Judgment!Court : Kerala
Decided on : Nov-06-2006
Reported in : (2007)10VST90(Ker)
..... of landing of goods and other matters for considering the question. besides this, the petitioner has claimed that the appropriate state for assessment under section 9(1) of the cst act is the state wherefrom the movement of the goods took place. according to the petitioner the goods were imported to port outside kerala, which ..... arising from the order of the tribunal for the year 1995-96 is whether the tribunal was justified in confirming disallowance of exemption claimed under section 5(2) of the cst act on supply of imported goods to the purchaser, ntpc (national thermal power corporation). on going through the tribunal's order, we find that the ..... purchaser also being a government company would have made provision for payment of tax along with the price or otherwise understanding about exemption available under section 5(2) of the central sales tax act, 1956. therefore, it was necessary for the tribunal to have seen the contract between the parties. secondly, the bill of entry would .....
Tag this Judgment!Court : Kerala
Decided on : Oct-19-2006
Reported in : 2008(1)KLJ163
..... the suit and the bar by reason of dismissal of the earlier suit does not arise for consideration and the answer is in the negative.7. section 125(3) of the kerala land reforms act enjoins on a civil court whenever a dispute as to the tenancy arises to refer that matter to the land tribunal. but every case, where ..... no much dispute with regard to the right of redemption, the suit was decreed. the value of improvements was also computed applying the provisions contained in section 16 in the compensation for tenants improvements act, finding that the property was over cultivated. this appellate decree is under challenge mainly raising the question of law centered around whether the second suit ..... suit, and (ii) what amount he was now liable to pay to redeem? the board held in that case that the trial of these issues was not barred under section 11, civil p.c. it follows therefore that if the right of redemption is not extinguished, provisions like order 9 rule 9 or order 23, rule 1, will not .....
Tag this Judgment!Court : Kerala
Decided on : Dec-13-2006
Reported in : 2008(1)KLJ238
..... from the hospital, sufficient to discharge the decree debt.7. counsel submits that the approach as above could not have been considered as authorised. he refers to proviso (5) to section 51 of the code of civil procedure, and submits the when the judgment debtor has or had since the date of the decree, means to pay the amount of the ..... orderm. ramachandran, j.1. section 51 of the code of civil procedure prescribes the procedure to be followed in execution of a decree. subject to the conditions and limitations prescribed, execution of a decree on .....
Tag this Judgment!Court : Kerala
Decided on : Dec-20-2006
Reported in : 2008(1)KLJ815
..... acquiring such land should not be allowed to take any advantage of such ignorance of the agriculturists. once an application is moved for making a reference under section 18 of the act it becomes the duty of the collector to send full information to the court regarding the entire land acquired and it is thereafter the duty of the court ..... making the reference the collector was required to state for the information of the court the particulars as mentioned in clauses (a) to (d) of sub-section (1) of section 19 of the act. thus it was the duty of the collector to mention not only the situation and extent of land but even particulars of any trees, buildings or standing ..... at the cost of the claimant....5. in ram kumar and ors. v. union of india and ors. : [1991]1scr649 , the supreme court held thus:under section 18 of the act the only requirement for the person interested who had not accepted the award was to move a written application to the collector requiring that the matter be referred for .....
Tag this Judgment!Court : Kerala
Decided on : Feb-27-2006
Reported in : (2007)209CTR(Ker)371; [2007]289ITR238(Ker); 2006(2)KLT98
..... the mere fact that the debtor companies were not wound up at the relevant point of time does not mean that the assessee cannot claim deduction under section 36(l )(vii) of the act. we are of the view that the tribunal is right in law in holding that the assessee is entitled to deduction of the two amounts in ..... materials to hold that the debts due to the assessee company are irrecoverable. the tribunal held that the assessee is entitled to get benefit of deduction under section 36(1)(vii) of the act. aggrieved by the said order this appeal has been preferred by the commissioner of income-tax.4. senior counsel appearing for the revenue sri. p.k. ..... for the lender to wait till the debtor company actually goes into liquidation before writing off the loan and interest thereon and claiming the deduction under section 36(1)(vii) of the i.t. act. winding up proceedings is a cumbersome process where claims of large number of secured and unsecured creditors have to be settled, which may take .....
Tag this Judgment!Court : Kerala
Decided on : Aug-08-2006
Reported in : II(2006)DMC725; 2006(3)KLT846
..... . possibly the legislature in its wisdom felt that liberty be given to persons who are arrayed in the third column of the table provided in sub-section (1) of section 320 to compound the offences mentioned in column two. resultantly, only the persons mentioned in column three alone can legally compound the offences though any person ..... purpose to prevent abuse of the process of any court or otherwise to secure the ends of justice.10. section 498-a of the indian penal code comprising of an independent chapter was inserted by the criminal (second amendment) act, 1983 (46 of 1983) with effect from 25th december, 1983. introduction of chapter xx-a reflects the ..... anxiety of the parliament to extend protection to the weaker spouse. when once the legislature thought it fit to make the offence under section 498-a introduced under chapter xx-a as .....
Tag this Judgment!Court : Kerala
Decided on : Apr-03-2006
Reported in : (2008)12VST144(Ker)
..... lest the assessment proceeding would get barred by limitation by march 31, 2006. it is against the abovementioned order the assessee preferred appeal under section 34 of the act before the appellate authority and also filed petition for stay in form 39c. the assessee urged the following grounds, seeking an order of stay: ..... such circumstances the assessing authority rejected the returns as incorrect and incomplete.5. the assessing authority issued pre-assessment notice dated december 28, 2005 under section 17(3) of the act which was duly served on the assessee on december 30, 2005. the assessee has neither produced the books of account, nor filed objections against ..... during sabarimala season. the assessee has also not submitted audited statement of accounts and certificates in form nos. 50a and 50b as per section 27a of the kerala general sales tax act, 1963. turnover conceded during the year 2001-02 through the monthly returns was not proved with evidence including books of account. under .....
Tag this Judgment!Court : Kerala
Decided on : May-24-2006
Reported in : 2006(3)KLT306; (2006)IIILLJ365Ker
..... committee constituted under the scheme for sending headload workers and it is for the committee to send the workers to the establishment according to the need.2. section 13 of the act reads as follows:13. scheme:(1) the government may, by notification in the gazette, make one or more scheme or schemes for any employment or group ..... considering objections and suggestions received within one month of the publication of such draft in the gazette.(2) subject to the provisions of this act and the rules made thereunder, a scheme made, under sub-section (1) may provide for all or any of the following matters, namely:(a) for the welfare of headload workers;(b) for ..... . rule 13 of the headload workers rules, 1981 also gives power to the board constituted under section 14 of the act to deal with administration of the fund as specified in the scheme or schemes. considering the provisions of the act and scheme, the learned single judge found that paragraph 29a of the scheme introduced with effect from .....
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