Court : Kerala
Decided on : Jul-14-2006
Reported in : 2006(4)KLT377
..... judicata to the present suit precluding the court in the present suit from examining the merits of the claim in the earlier suits.24. the scope of section 44 of the evidence act has been elucidated in a number of judicial pronouncements. fraud, in order to avoid a judgment, must be extrinsic or collateral to the adjudication involved in ..... , if the plaintiff in the present suit fails to establish that the decrees in the previous two suits were secured by fraud or collusion as envisaged by section 44 of the evidence act, then it will be impermissible for the court in the present suit to consider the merits of the respective claims in the previous suits. consequently, the ..... singh (1993) 4 scc 3). thus, the power of the natural guardian of a hjndu minor is hedged in by certain statutory limitations as stated in section 8 of the hmg act and those limitations are incorporated therein for the protection and benefit of the minor. there was a sharp cleavage of judicial opinion on the question as to .....
Tag this Judgment!Court : Kerala
Decided on : Jul-14-2006
Reported in : 2007CriLJ1285; 2007(2)KLT439
..... main question which arise for consideration in this appeal.facts. briefly:2. the appellant filed a complaint before magistrate's court, alleging offence under section 138 of the negotiable instruments act ('the act', for short), against first respondent herein. the accused first respondent allegedly borrowed a sum of rs. 60,000/-from complainant and issued a cheque ..... 'holder' of the cheque the expressions, the 'payee', 'holder in due course' and 'holder' of the cheque are defined under sections 7 to 9 of the act. section 7 of the act defines 'payee' thus:section 7 - 'payee' - the person named in the instrument, to whom or to whose order the money is by the instrument directed to ..... or destroyed, its holder is the person so entitled at the time of such loss or destruction.the 'holder in due course' is defined under section 9 of the act as follows:section 9 : holder in due course'.- 'holder in due course' means any person who for consideration became the possessor of a promissory note, bill .....
Tag this Judgment!Court : Kerala
Decided on : Jul-18-2006
Reported in : 2007CriLJ3124; 2006(3)KarLJ972
..... .2. a complaint was filed by the complainant-appellant through pw1, the power-of-attorney holder against the first respondent alleging offence under section 138 of the negotiable instruments act ('the act', for short). as per the allegations in the complaint, complainant and accused are friends and distant relatives. the accused allegedly borrowed a sum ..... for discharge of a debt or liability.14. to justify the view expressed by me, a detailed consideration of the relevant provision is necessary. section 139 of the act reads as follows:section 139. presumption in favour of holder. -- it shall be presumed, unless the contrary is proved, that the holder of a cheque received the ..... the court must, at least be aware of the circumstances under which such presumption be drawn, before drawing the presumption under section 139 of the act.45. a reading of section 139 of the act shows that a presumption in respect of a debt or liability can be drawn, if the following facts are established viz., .....
Tag this Judgment!Court : Kerala
Decided on : Jul-18-2006
Reported in : [2006(111)FLR830]; 2006(4)KLT403
..... to review.3. though the appeal to this court against the decision of the employees' insurance court is one under section 82(2) of the act, the high court is a court established otherwise than under the act. so much so, when an appeal lies to an established court, the procedure followed by that court in relation ..... of the verdict of the employees insurance court on a question of fact was impermissible. it is the further contention that by virtue of notification issued under the factories act, the petitioner (the establishment) cannot be treated to have 10 employees. the learned counsel for the e.s.i. corporation supporting the judgment sought to be ..... facts, this court, relying on the definition of the term 'employee' as contained in section 2(9) of the act, held that temporary employees, as well as casual employees even those who were employed through contractors, are covered under the act and the principal employer is liable to pay contribution.2. learned counsel for the review petitioner .....
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-20-2006
Reported in : 2006(3)KLT686; [2006]148STC393(Ker)
..... tax officer (1984) 56 stc 142), is a bench decision of this court wherein the court was considering a challenge by bakery owners to the exemption granted under section 9 of the kgst act, 1963 in regard to cooked food sold by owners of hotels and restaurants, on the ground that it violates articles 14 and 19 (1)(g) of the ..... a cooked food and the place where ice cream and fruit juice is supplied is a restaurant and hence they need to pay only the licence fee under section 5(b) of the kgst act. the contention of the appellant is that ice cream and fresh fruit juice are beverages served to customers for quenching, hunger and thirst. however in common ..... thereof in excess of five lakh rupees, in such manner as may be prescribed.provided that such dealer shall not be liable to pay tax under sub-section (1) and (2) of section 5 and under section 5a.petitioner has taken out a licence thereunder. petitioner would, therefore, contend that ice cream which is served in the restaurant is exempt and she .....
Tag this Judgment!Court : Kerala
Decided on : Jul-20-2006
Reported in : 2007CriLJ240; 2006(3)KLT567
..... registrar to communicate the judgment to all the officers concerned for strict compliance. one such direction was that one shall not approach the high court directly under sections 438 and 439 of the code of criminal procedure except in exceptional matters, without and before approaching the sessions court which has concurrent jurisdiction for granting identical ..... mac dermot observed:the matter cannot, of course, be settled merely by treating the ipsissima vertra of willes, j. as though they were part of an act of parliament and applying the rules of interpretation appropriate thereto. this is not to detract from the great weight to be given to the language actually used ..... george 's case and chakkunni's case requires consideration by the rule making body. the registry shall bring this matter for consideration of the honourable the acting chief justice.on the basis of the above judgment, the hon'ble chief justice constituted a committee of three judges and after due deliberations in the .....
Tag this Judgment!Court : Kerala
Decided on : Jul-21-2006
Reported in : (2006)204CTR(Ker)257; 2006(3)KLT592
..... the dividend income earned by the assessee-company from its i n vestment in the uti should be included in computing the profits of eligible business under section 32ab of the act.therefore, we are of opinion that the judgment in apollo tyre's case supports our view. that decision categorically lays down that for the purpose of computing ..... from the tea board).the assessee, in its income tax return, claimed deduction of an amount of rs. 37,02,849/- under the then existing section 32ab of the income-tax act on the basis of the entire income of the previous year. the assessing officer allowed the deduction of the amount calculated without including the rent, interest ..... as in this case.2. the income-tax appellate tribunal, cochin bench referred the following question of law for the opinion of this court under section 256(1) of the income tax act:whether on the facts and in the circumstances of the case the tribunal was right in holding that the profits of eligible business computed in .....
Tag this Judgment!Court : Kerala
Decided on : Jul-21-2006
Reported in : 2007CriLJ4242
..... contended by the learned counsel that the observation by the learned judge that, 'when it is doubtful under which penal section the act would fall, it is better to frame charges under all the relevant sections even if those sections cannot co-exist', will by itself indicate the casual manner in which the issue was tackled. he submits that ..... the latter half speaks of his mental state, namely the knowledge at the back of his mind that he was likely, by his act, to cause death of another. similarly, the first part of section 304, ipc deals with punishment for culpable homicide committed with the intention to cause death, for which the sentence prescribed is imprisonment for ..... or imprisonment of either description for a term which may extend to ten years and also fine. but the latter part of section 304 postulates that whoever commits culpable homicide by doing an act which he knew was likely to cause death shall be punished with imprisonment of either description for a term which may extend to .....
Tag this Judgment!Court : Kerala
Decided on : Jul-25-2006
Reported in : 2006(3)KLT743
..... education v. state of karnataka : air2003sc3724 to regulate. 10. the petitioners have not chosen to challenge the validity of section 3 of 2004 act. in fact, even the 2006 act which replaced the 2004 act also has not changed the position. in view of the supreme court decisions on the subject, the same is a ..... is. are concerned, the kerala self financing professional colleges prohibition of capitation fees and procedure for admission and fixation of fees act, 2004 specifically recognises such a qualification in section thereof. section 3 reads as under:procedure for admission into self financing professional colleges:(1) notwithstanding anything contained in any law for the ..... complete go-by. the amount of money, in whatever form collected from such nris, should be utilised for benefiting students such as from economically weaker sections of the society, whom, on well-defined criteria, the educational institution may admit on subsidised payment of their fee. to prevent misutilisation of such .....
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