Court : Kerala
Decided on : Jul-20-1989
Reported in : 1989(25)LC356(Kerala); 1989(43)ELT605(Ker)
..... . along with the appeal he filed an application to dispense with the requirements of pre-deposit of the disputed duty and penalty as per the proviso to section 35f of the act. in the same application, he prayed for stay of recovery of the disputed duty and penalty. the appellate tribunal passed ext. ps order on the said ..... income-tax appellate tribunal rules which gave power to the income-tax appellate tribunal to dismiss the appeal for default, being repugnant to section 33(4) of the income-tax act. as per the said section, the income-tax appellate tribunal is obliged to decide the appeal after giving an opportunity to the parties to put forward their case. ..... is that the appeal will not be held to be properly filed until the tax has been paid'. another instance is the provision contained in section 14(1) of the general sales tax act which enables the filing of an appeal to the appellate assistant commissioner. the relevant provision is that 'the memorandum of appeal shall be accompanied .....
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 .....
Tag this Judgment!Court : Kerala
Decided on : Jul-21-1989
Reported in : 1990ACJ898; AIR1990Ker96
..... , the power of punishing disobedience to it by commitment is impliedly conveyed by the enactment, for the power would be useless if it could not be enforced.'under section 110d of the motor vehicles act, there are no limitations on the powers of the appellate court and the entire case is open to review by the high court. in view of the ..... applicable and as such the power of the m.a.c.t. to allow amendment of pleadings in appropriate cases cannot be disputed. an appeal is provided under section 110d of the motor vehicles act to the high court against any award passed by the m.a.c.t. in other words, the appellate court can exercise all the powers of the ..... are, first, that the object of courts and rules of procedure is to decide the rights of the parties and not to punish them for their mistakes (cropper v. smith, (1884) 26 ch d 700 (710-711) and secondly, that a party is strictly not entitled to rely on the statute of limitation when what is sought to be brought in .....
Tag this Judgment!Court : Kerala
Decided on : Jul-21-1989
Reported in : AIR1990Ker190
..... has in his own inimitable style enunciated the principle thus:'there is no simple litmus test to distinguish a lease as defined in section 105, t. p. act from a license as defined in section 52 easements act, but the character of the transaction turns on the operative intent of the parties. to put it pithily, if an interest ..... the occupier or to introduce an indefinite number of third parties along with the occupiers was clearly a pretence to deprive the occupiers the protection of the rent acts. in the judgment of lord templeman the low lord has discussed elaborately the reason why and the justification for the courts going against the expressed intention of ..... mind, while construing documents and deciding the question whether a document creates a lease or licence. incidentally it also shows how far and for what purposes subsequent acts of the parties can be looked into or relied upon, apart from the provisions in the document itself; for ascertaining the real intention of the parties to the .....
Tag this Judgment!Court : Kerala
Decided on : Jul-21-1989
Reported in : I(1990)ACC196
..... commitment is impliedly conveyed by the enactment, for the power would be useless if it could not be enforced.under section hod of the motor vehicles act, these are no limitations on the powers of the appellate court and the entire case is open to review by ..... .a.c.t. to allow amendment of pleadings in appropriate cases cannot be disputed. an appeal is provided under section 110 d of the motor vehicles act to the high court against any award passed by the m.a.c.t. in other words, the appellate ..... by the petitioner was allowed by the tribunal. counsel also contended that there is no corresponding provision like section 105 c.p.c. in the motor vehicles act and as such the appeal against the order refusing to allow amendment cannot be gone into by the appellate ..... and rules of procedure is to decide the rights of the parties and not to punish them for their mistakes cropper v. smith, 1884 26 ch d 700, 710-711 and secondly, that a party is strictly not entitled to rely on the statute of limitation .....
Tag this Judgment!Court : Kerala
Decided on : Jul-26-1989
Reported in : 1989CriLJ2452
..... ends including the period of interval. this provision of the rule, if violated, is made punishable under section 10 of the kerala cinemas (regulation) act, 1958, hereinafter referred to as the act'. in view of this specific provision in the act, learned counsel submits that the action of petitioners in switching off the airconditioning unit can at best ..... of film censors, the exhibition of the film was held to be one not falling within the purview of section 292, i.p.c. i fail to understand how this decision will help the petitioners. the act and the rules enjoin them to commission the airconditioning system through out the show including the period of interval. ..... unit is switched off, the action of the petitioners will amount to cheating and they are liable for punishmen under section 420, i.p.c. learned counsel would contend that petitioners had not by any overs act disnonestly induced customers to purchase tickets by giving higher fare to have entry into the theatre. hence, it is .....
Tag this Judgment!Court : Kerala
Decided on : Jul-27-1989
Reported in : AIR1990Ker20
..... goods delivered was definitely less than the exact quantity contracted to be delivered his client was entitled to reject the entire goods as provided in section 31(1) of the sale of goods act. section 37(1) of the act is in the following terms :--'where the seller delivers to the buyer a quantity of goods less than he contracted to sell, the buyer ..... may reject them, but if the buyer accepts the goods so delivered he shall pay for them at the contract rate.'even though it is true that section 37(1) of the act provides for rejection of the goods when the seller delivers to the buyer a quantity of goods less than what was contracted for, we find that the said ..... in bulk is unavoidable and trivial shortfall in quantity must be overlooked. if the difference is, however, substantial, the buyer would be, justified in resorting to section 37(1) of the sale of goods act.'15. we also find that the scope, purpose and effect of the 'de minimis rule' as applied to the law of sale of goods have been .....
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-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 : Aug-02-1989
Reported in : 1990CriLJ362
..... conduct.as counsel defending first accused it was a bounden duty of the petitioner to bring out the circumstances which entitles his client to get the benefit of section 19(2) of the act. for getting that benefit he has to state the circumstances under which the warranty happened to be lost to him. to substantiate that he was duty-bound ..... counsel sri p. v. abdurahiman. learned magistrate now finds fault with petitioner in allowing dw-2 to swear against sri p. v. abdurahiman.2. as per section 19(2) of the act a vendor shall not be deemed to have committed an offence pertaining to the sale of any adulterated or misbranded article of food if he proves that he ..... of food sold by him was one purchased from second accused and it was covered by a warranty. he wanted to avail the benefit of clause (2) of section 19 of the act. for that purpose he entrusted the bill stated to have been obtained from second accused with counsel for production before court. learned counsel did not produce it before .....
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