Court : Kerala
Decided on : May-21-2003
Reported in : (2003)184CTR(Ker)241; [2003]264ITR439(Ker)
..... alternative remedy, i think this court will be doing a great disservice to public interest. the efficacy of this court has been considerably compromised owing to docket explosion. the court's precious time should be preserved for those matters which this court alone is competent to deal with. even though the right to approach the ..... that the impugned orders have been passed ingross violation of the principles of natural justice. it is also contended that inview of the amendment introduced to section 251(1)(a) by the finance act, 2001,w.e.f. 1st june, 2001, the cit(a) does not have any power to remand the caseto the ao. therefore, it ..... requests, the reasons so recorded were not communicated to the petitioner, it is submitted. therefore, it was disabled in submitting effective objections to the notices issued under section 148. it is also the petitioner's case that the assessment orders were passed relying on certain materials unearthed by the central excise authorities. but, those materials .....
Tag this Judgment!Court : Kerala
Decided on : May-21-2003
Reported in : [2003]130TAXMAN546(Ker)
..... alternative remedy, i think this court will be doing a great disservice to public interest. the efficacy of this court has been considerably compromised owing to docket explosion. this court's precious time should be preserved for those matters which this court alone is competent to deal with. even though the right to approach ..... orders have been passed in gross violation of the principles of natural justice. it is also contended that in view of the amendment introduced to section 251(1)(a) by the finance act, 2001 with effect from 1-6-2001, the commissioner (appeals) does not have any power to remand the case to the assessing officer. ..... , the reasons so recorded were not communicated to the petitioner, it is submitted. therefore, it was disabled in submitting effective objections to the notices issued under section 148. it is also the petitioner's case that the assessment orders were passed relying on certain materials unearthed by the central excise authorities. but, those materials .....
Tag this Judgment!Court : Kerala
Decided on : Jan-06-2003
Reported in : 2003(1)KLT352
..... their societies are running on profit. it is also pointed out that in many cases the appointments were made in the lower posts before the introduction of section 80b in the act. so, without confining the application of the circulars to the societies which are indulging in the mischief sought to be prevented by it, it has ..... to the result of certain original petitions pending before this court. the petitioners submit that the said circulars have been issued in violation of section 80a(3) of the kerala co-operative societies act. it is also submitted that those circulars violate the provisions contained in rules 182(2) and 185(1) of the kerala co-operative ..... at loss. direct recruitments to the posts of junior clerk and above in these societies are done by the co-operative service examination board under section 80b of the kerala co-operative societies act. 1969. the power to make appointments to posts below that of junior clerk is with the managing committee of the respective societies. it .....
Tag this Judgment!Court : Kerala
Decided on : Jan-08-2003
Reported in : I(2004)BC261; 2003(1)KLT1024
..... on account of any loan advanced by that bank under various development schemes.'a perusal of the above would show that by the notification issued under section 71 the provisions of the act have been extended to the recovery of amounts due to a bank 'on account of any loan advanced by that bank under various development schemes'. ..... r.o. no. 1465/87. it was inter alia provided as under:'s.r.o. no. 1465/87.- in exercise of the powers conferred by section 71 of the kerala revenue recovery act, 1968 (15 of 1968), the government of kerala, being satisfied that it is necessary to do so in public interest, hereby declare that the provision of ..... etc. are made. in particular, a power was also conferred on the state government to extend the application of the act to other institutions. this power is contained in section 71.'71. power of government to declare the act applicable to any institution:- thegovernment may, by notification in the gazette, declare, if they are satisfied that it is necessary .....
Tag this Judgment!Court : Kerala
Decided on : Jan-10-2003
Reported in : AIR2003Ker213; II(2003)DMC257; 2003(1)KLT740
..... to seek the same relief alleging the grounds of desertion or cruelty as the case may be against the person who had instituted the petition under section 10 of the divorce act. section 15 contemplates an application by the opposite party concerned seeking almost same relief as admissible in part iii namely dissolution of marriage. in other words ..... .4. but the contention of the appellant husband is that his counter claim was not under section 15, but under rule 6a order 8 cpc read with section 45 of the act. section 45 makes cpc applicable to the proceedings under the act. therefore any one who has having a counter claim can raise such a claim under order ..... respondent in the petition.3. independent proceedings are permissible for divorce under section 10 which appears in part iii of the divorce act and for nullity of marriage under section 18 which appears in part iv of the act. section 15 appears in part iii of the act. section 15 enables a husband or wife as the case may be arrayed as .....
Tag this Judgment!Court : Kerala
Decided on : Jan-13-2003
Reported in : [2003]44SCL220(Ker)
..... material alteration'. though the subsequent putting of the date in an undated cheque would not always amount to material alteration rendering the instrument void under section 87 of the act, the subsequent insertion of the amount and the name of the payee without the consent of the drawer would amount to material alteration rendering the ..... the same when there was ho dispute regarding consideration, signature, amount and the name of payee, would amount to material alteration rendering the instrument void under section 87 of the act. there it was held: 'when a cheque is issued for valid consideration, with no dispute regarding signature, amount and name, it cannot be said ..... to the insufficiency of funds in the account of the first respondent. 3. the learned counsel for the appellant submitted that a presumption under section 139 of the act should have been drawn in favour of the appellant that the cheque had been issued in discharge of a legally enforceable debt and accordingly the accused .....
Tag this Judgment!Court : Kerala
Decided on : Jan-14-2003
Reported in : 2003(1)KLT487
..... held that he is not occupying the building under the first respondent.11. learned counsel for the 2nd respondent contended that the presumption available under section 114(f) of the indian evidence act, is not applicable to the facts of the case, and therefore, the court cannot presume, in the absence of any evidence regarding the ..... proving specifically that, letting was for valuable consideration may arise only in cases where it may not be possible to draw a presumption under section 114(f) of the evidence act.'13. the question of subletting and also payment of consideration by the subtenant to the tenant for parting possession of the disputed premises came up ..... the 2nd respondent. therefore, we reject the argument of the learned counsel for the 2nd respondent that the court cannot take the presumption under section 114(f) of the indian evidence act against the 2nd respondent.15. another argument of the learned counsel for the 2nd respondent is that the 2nd respondent being the brother of .....
Tag this Judgment!Court : Kerala
Decided on : Jan-20-2003
Reported in : II(2003)ACC634; 2003ACJ1816; 2003(2)KLT29
..... to carry goods. even if it was carrying goods while it was being used, it will not come within the definition of goods carriage, as defined in section 2(14) of the act.3. ext.b6 is the registration certificate of the vehicle in question which shows that it has the sitting capacity to accommodate its driver alone and, therefore, ..... of any type or class.' of course, the issue decided in that case was with respect to an accident which occurred prior to 14.11.1994 when section 147(b)(i) of the act was amended incorporating the words 'including owner of the goods or his authorised representative carried in the vehicle'. when admittedly no goods have been carried in the ..... singh's case have no application in respect of a tractor as well.7. the accident in question had happened after the amendment effected in 1994 to section 147(1)(b)(i) of the act. the amendment brought in will have change only if the passenger in the goods vehicle is the owner of the goods or his authorised representative. as .....
Tag this Judgment!Court : Kerala
Decided on : Jan-21-2003
Reported in : (2003)182CTR(Ker)277
..... in the assessee's appeal, the cit(a) held that the capital gains arising on the transfer of the land constituted income within the meaning of section 2(14) of the act and so it was rightly brought to tax. another contention that the assessee had raised before the cit(a) was that the capital gains, if at ..... to be considered is whether the tribunal was right in holding that the transfer took place in the year 1986. section 2(47) defines 'capital asset' includes compulsory acquisition under any law. section 2(14) of the above act defines 'capital asset', regarding agricultural land, the definition says that it does not include agricultural land in india not ..... and if no award is made within that period, the entire proceedings for the acquisition of the land shall lapse.'8. section 16 of the land acquisition act says that when the collector has made an award under section 11, he may take possession of the land, which shall thereupon vest absolutely in the government, free from all encumbrances. .....
Tag this Judgment!Court : Kerala
Decided on : Jan-21-2003
Reported in : [2003]128TAXMAN851(Ker)
..... in the assessees appeal, the commissioner (appeal) held that the capital gains arising on the transfer of the land constituted income within the meaning of section 2(14) of the act and so it was rightly brought to tax. another contention that the assessee had raised before the commissioner (appeals) was that the capital gains, if ..... be considered is whether the tribunal was right in holding that the transfer took place in the year 1986. section 2(47) defines 'capital asset' includes compulsory acquisition under any law. section 2(14) of the above act defines 'capital asset'. regarding agricultural land, the definition says that it does not include agricultural land in india ..... if no award is made within that period, the entire proceedings for the acquisition of the land shall lapse.'9. section 16 of the land acquisition act says that when the collector has made an award under section 11, he may take possession of the land, which shall thereupon vest absolutely in the government, free from all .....
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