Court : Kerala
Decided on : Feb-27-2006
Reported in : [2006(109)FLR927]; 2006(2)KLT41; (2006)IILLJ995Ker
..... taken the task of examining the veracity of the contentions, as above.4. under section 2(j) of the kerala headload workers act, the word 'establishment' is defined. section 1(3) of the act restricts the operational field of the act to establishments. the scheme lists the group of activities as coming within the definition. ..... plantations, such as coffee, rubber etc., come within the purview of the act, but agricultural operations ..... attended to by the workmen engaged by the petitioners on a permanent basis. counsel points out that a separate enactment, namely the kerala agricultural workers act, governs them. this position is practically accepted, and agricultural works necessarily have to include harvesting, threshing, bagging and at times transport. headload work .....
Tag this Judgment!Court : Kerala
Decided on : Jul-07-2006
Reported in : I(2007)DMC820; 2006(3)KLT690
..... of her divorce, the period between the divorce and the delivery of her child or the termination of her pregnancy, whichever is earlier:6. the purpose of section 3 and the act is certainly not to compel persons to be religious or observe religious rituals and observances. the secular state was only attempting, by the enactment to ensure that ..... or observances during the period of iddat and if she does not do the same, she is not entitled to claim maintenance during that period. section 3 (1)(a) of the act deals with the liability to pay maintenance during the iddat period. it is not the law that the lady has to observe any religious rituals or ..... this revision petition is directed against a direction for payment of a total amount of rs. 129000/- issued to the petitioner by the learned magistrate under section 3 of the muslim women (protection of rights on divorce) act. marriage is admitted. divorce is also admitted. there is no contention that any amounts have been paid and the liability under .....
Tag this Judgment!Court : Kerala
Decided on : Aug-03-2006
Reported in : 2007CriLJ1626; 2006(3)KLT930
..... withhold material evidence which could be produced and if produced would be unfavourable to the party. true, a presumption as provided under illustration (g) to section 114 of evidence act could be drawn in such circumstances. in such a situation a question that arises for consideration is whether the magistrate or the judge should simply sit ..... , without the leave of the court, to cross-examine any witness upon any answer given in reply to any such question.both these sections between them confer jurisdiction on the magistrate/judge to act in aid of justice. the legal position has been settled by apex court in jamatraj v. state of maharashtra : 1968crilj231 . the power ..... one of the important powers of the court is provided under section 311 of the code. section 311 is thus couched in the widest form possible.5. the power under section 311 of the code is complementary to the power provided under section 165 of indian evidence act. section 165 provides:the judge may, in order to discover or to .....
Tag this Judgment!Court : Kerala
Decided on : Apr-07-2006
Reported in : 2006(202)ELT392(Ker)
..... fine of rs. 6 lakhs. further a penalty to rs. 2 lakhs was also imposed under section 112 of the customs act, 1962. aggrieved by the said order matter was taken up before the cestat. cestat allowed the appeal vide its order dated 11-5-2005.3. tribunal took the ..... /e 154419, dated 25-1-2005 should not be confiscated and penalty imposed. a show cause notice dated 25-2-2005 was therefore issued to the importer under section 124 of the customs act, 1962. reasons for issuing such show cause notice has been specifically stated in the notice. we may extract the reasons for easy reference.as per para 2.17 ..... rejected the arguments raised on the side of the importer and decided to confiscate the used photocopiers covered under b/e no. 154419, dated 25-1-2005 under section 111(d) of the customs act, 1962. commissioner also determined the assessable value of rs. 19,20,474/- and was given option to the importer to redeem the same on payment of a .....
Tag this Judgment!Court : Kerala
Decided on : Jun-27-2006
Reported in : (2006)205CTR(Ker)500; [2007]289ITR329(Ker)
..... under such circumstances we are inclined to answer the reference in favour of the revenue. we hold that the tribunal was not justified in holding that section 158bc r/w section 158bd of it act, 1961 would not apply to the facts of this case. the order of the tribunal is accordingly set aside and the order of the assessing ..... m/s don bosco industries during the course of search and seizure proceedings.4. question to be examined is as to whether the provisions of section 158bc r/w section 158bd of the it act would apply to the facts of this case. chapter xiv-b deals with the special procedure for assessment of search cases. provisions of this chapter ..... bosco card centre'. the firm is a sister-concern of don bosco industries, whose premises were searched under section 132 of the it act, 1961 on 4th jan., 1996. business premises of the assessee was also surveyed under section 133a of the act along with the search in the business premises of don bosco industries. during the course of the survey, .....
Tag this Judgment!Court : Kerala
Decided on : Dec-04-2006
Reported in : 2007(1)KLT368
..... the authority and shall make available for inspection and examination such records, maps, plans and other documents as it may require to discharge its functions under this act. under section 57(2) the government also has retained with it the power to give any local body such directions as may be necessary or expedient for enabling the ..... system without fail, within the above said period.10. we also take this opportunity to remind the officers of the water authority of section 30 of the kerala water supply and sewerage act which reads thus:30. surcharge.-(1) the chairman or the managing director or any other member, officer or employee of the authority shall ..... alappuzha, which was envisaged as early as in the year 2000.2. kerala water authority was constituted by the government of kerala under section 3 of the kerala water supply and sewerages act, 1986 as an autonomous body under the direct control and supervision of the government for the development and regulation of water supply and waste .....
Tag this Judgment!Court : Kerala
Decided on : Feb-22-2006
Reported in : I(2007)BC294; 2006(2)KLT289
..... -operative marketing federation limited had filed a complaint before the chief judicial magistrate's court, thiruvananthapuram, alleging that the accused have committed offence under section 138 of the negotiable instruments act. first accused is the kalayapuram girivarga service co-operative society and a2 and a3 are the secretary and president respectively of that society.2. ..... state government, as the case may be, he shall not be liable for prosecution under this chapter.(2) notwithstanding anything contained in sub-section (1), where any offence under this act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is ..... or other association of individuals; and(b) 'director', in relation to a firm, means a partner in the firm.as per section 141(1) of the act if the person committing an offence under section 138 is a company, every person who, at the time the offence was committed, was in charge of, and was responsible .....
Tag this Judgment!Court : Kerala
Decided on : Jul-18-2006
Reported in : 2006(3)KLT626; [2006]147STC626(Ker)
..... to reject the returns filed by it. the petitioner filed ext.p2 reply. while so, the 3rd respondent issued ext.p3 pre-assessment notice under section 24 of the kvat act, 2003. the petitioner filed ext.p4 detailed objection. it is also submitted that after the introduction of the amendment, the petitioner is showing the discount ..... at the time of or before delivery thereof, excise duty, special excise duty or any other duty or taxes except the tax imposed under this act.the relevant portion of section 2(iii) defining turnover reads as follows:turnover' means the aggregate amount for which goods are either brought or sold, supplied or distributed by a ..... tenant or otherwise, shall be excluded from his turnover.the definition of turnover also contained provisions for excluding discounts. explanation iii (ii) of section 2(lii) before its amendment by act 39/2005, reads as follows:any cash discount on the price allowed in respect of any sale where such cash discount is shown separately or .....
Tag this Judgment!Court : Kerala
Decided on : Jul-26-2006
Reported in : 2006(3)KLT641; 2006(6)AIRKarR220(FB)(Ker)
..... could complete the selection process i.e. even before the interviews were held, the state government, in exercise of its powers under sub-section (1) of section 2 of the kerala public services act, 1968, framed rules for recruitment to the kerala industries subordinate service. these rules were named, 'special rules for the kerala industries subordinate ..... appointment made against the relevant provisions as they stood on the date of the appointment was valid in view of the amendment to section 16-f of the u.p. intermediate education act, which was introduced in the year 1975, i.e. subsequent to the commencement of the proceedings for selection to the post. ..... term' recruitment' connotes and clearly signifies enlistment, acceptance, selection or approval for appointment and not actual appointment or posting in service while 'appointment' means an actual act of posting a person to a particular office. in this view of the matter, the word 'recruited' existing in rule 4.2 of the punjab civil .....
Tag this Judgment!Court : Kerala
Decided on : Jul-25-2006
Reported in : 2006CriLJ4352; 2006(3)KLT795
..... order of detention as against the petitioner in this case. retraction statements made by the co-accused even in an application for compounding under section 137 of the customs act would be relevant and important documents which the sponsoring authority should have placed before the detaining authority. having not done so, we are ..... authority, question of affirmation of the detention order would not arise.10. we have already indicated that in the compounding application preferred under section 137 of the customs act before the chief commissioner of customs, bangalore the co-accused retracted from his earlier two statements made before the sponsoring authority on 6-12 ..... myself was arrested.above statement made by the co-accused before the commissioner of customs, a superior authority though in a compounding application preferred under section 137 of the customs act, 1962, is a relevant material which ought to have been placed before the detaining authority. the apex court in c. mohan's case .....
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