Court : Kerala
Decided on : Sep-27-2006
Reported in : 2006(4)KLT555; (2007)10VST173(Ker)
..... tried to support the findings of the authorities below including that of the tribunal and submitted that the assessing authority was justified in imposing tax under section 5c of the kgst act holding that the work undertaken by the assessee is works contract where the transfer is in the form of goods and hence the contract comes under ..... it can be taxed only according to the rate applicable to them. the learned government pleader referring to the definition of 'goods' in section 2(xii) of the k.g.s.t. act submitted that all materials, commodities and articles used in the fitting out, improvements or repair of movable property etc. are also goods. further it was ..... transfer is not in the form of goods but in some other forms and hence the petitioner is liable to be taxed under the iv schedule to the kgst act. counsel submitted the finding of the tribunal that the iv schedule deals with the constructions and installations of items is erroneous and incorrect. counsel also submitted that item .....
Tag this Judgment!Court : Kerala
Decided on : Sep-27-2006
Reported in : 2007CriLJ2776
..... respect of any negotiable instrument the payee or the endorsee thereof would alone, apart from exceptional circumstances, be the 'holder' thereof as contemplated by this section of the act.'(emphasis supplied)29. bhashyam and adiga at page 769 in the latest 17th edition has this to say on this aspect.a person who cannot claim and ..... such use of both these expressions cannot at all enable the court to distinguish between the holder and payee, insofar as availability of the presumption under section 139 of the act is concerned, which is the crucial argument advanced by the learned counsel for the petitioner.15. it will not be inapposite in this context again ..... ramakrishnan v. parthasaradhy : 2003(2)klt613 . the counsel doubts the correctness of the said decision and contends that in that decision the validity under section 18 of the limitation act of the acknowledgment after the elapse of the period of limitation has not been considered properly. the counsel contends that there can be no valid .....
Tag this Judgment!Court : Kerala
Decided on : Sep-27-2006
Reported in : II(2007)BC628; [2007]135CompCas79(Ker); 2007CriLJ1042
..... seems to be clear that the words application, complaint and petition are neither interchangeable nor have the same meaning or import. a complaint under section 142 of the negotiable instruments act is not the same as an application. it is neither a petition nor the person making it a petitioner. the period prescribed for filing ..... 1995 1 klt 350. the facts of the case aforesaid would, however, reveal that the petitioner in that case filed a complaint under section 138 of the negotiable instruments act beyond the period of limitation and sought to condone the delay of 15 days to file the same on the ground that he was ..... the case has not made any progress from the date of institution of the same.2. when the petitioner filed a complaint under section 138 of the negotiable instruments act (hereinafter referred to as 'ni act'), before the chief judicial magistrate, kottayam, the same was admittedly within limitation. the first respondent entered appearance and contested the jurisdiction .....
Tag this Judgment!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 : Sep-28-2006
Reported in : 2006(4)KLT497
..... teacher. if graduate teachers with the foresaid qualification and service are not available in the school or schools under the same educational agency, the senior most primary school teacher with section s.l.c. or equivalent and t.t.c. issued by the board of public examination kerala or t.c.h. issued by the kamataka secondary education examination board, ..... ' in rule 45a mean lower primary school assistant.21. we don't accept the above contention. as already noticed, in a primary school having lower primary and upper primary sections, the seniormost qualified primary school teacher among l.p.s.as., u.p.s.as. and language teachers, will have the right to be considered for promotion to the ..... post of headmaster of u.p. school, in the absence of a graduate teacher with the requisite training and service qualifications. in an upper primary school having l.p.section also, the members of the teaching staff will consist of l.p.s.as. and u.p.s.as. the staff list or the seniority list shall be common .....
Tag this Judgment!Court : Kerala
Decided on : Sep-29-2006
Reported in : 2007CriLJ821; 2006(4)KLT945
..... against the first accused, who is the master of the vessel whereas the lakshadweep police have charged all the 33 of the crew for the offences under section 14 of the foreigners act and sections 28o and 336 of i.p.c. the master had put the vessel on an auto pilot mode and the crew on duty on the deck ..... part-ii of the merchant shipping (wreck and salvage) rules mention the duties of the receiver of the ship wrecked. as per the notification issued under section 391(1) of the merchant shipping act, the administrator of the lakshadweep island is the receiver of wrecked ship within the area surrounding the lakshadweep island. the merchant shipping (distressed seamen) rules, 1960 ..... waters by way of innocent passage; and immediately the matter was informed to the indian coast guard. the incident took place at 20.30 hours. under section 393 of the merchant shipping act and the u.n. convention on law of the sea, the seamen in distress is entitled to pass over to the adjoining land of any nation for .....
Tag this Judgment!Court : Kerala
Decided on : Sep-29-2006
Reported in : 2008(2)KLJ751
..... cannot be accepted.61. it is relevant in this context to mention that the prosecution could have procured evidence which is admissible under section 47 of the evidence act. as per section 47 of evidence act, the evidence of the persons who are acquainted with the handwriting of a person etc. is relevant to prove identity of handwriting. ..... ' which is formed by him and the grounds on which he holds such opinion are relevant facts. going by 'best evidence rule' under section 60 and as per section 59 of evidence act, those facts must be proved by direct oral evidence. those are not 'facts' which can be proved by any method other than by adducing ..... oral evidence of the expert alone would constitute substantive evidence relating to the relevant facts viz., his observations, opinion and grounds to support the same.38. but, section 59 of evidence act lays down that all 'facts' except contents of-documents, may be proved by oral evidence. therefore, an argument may be advanced, as in this case, .....
Tag this Judgment!Court : Kerala
Decided on : Sep-29-2006
Reported in : 2006(4)KLT712
..... year experience as tutor/registrar/demonstrator or an equivalent post in a recognised medical college imparting undergraduate training. a candidate holding medical qualification registerable under the medical council of india act, 1956 and such other qualification as may be recognized by the medical college of india from time to time is eligible to take the board's examination. candidates are required ..... by this court has been conducting the said examination. it may continue to do so unless a competent body is created by the central government in terms of a parliamentary act or otherwise. allexpenses for conducting such examination shall be borne by the central government which would also provide the requisite infrastructure therefor. one test shall be held for all the .....
Tag this Judgment!Court : Kerala
Decided on : Oct-04-2006
Reported in : AIR2007Ker1; 2006(4)KLT311; 2007(34)PTC231(Ker)
..... or under the direction or control of the court, tribunal or other judicial authority' to bring it within the term 'government work' as defined in section 2(k). hence, the act does not entitle any person, even the judge who performs the function of giving the verdict under the warrant of law and in the name of the ..... institutions providing for the making and laying down of the laws. none have copyright over the law of the land.16. now, reverting to the act, the following sections are relevant:2. interpretation.-- in this act, unless the context otherwise requires,-xxx xxx xxx(d) 'author' means,-(i) in relation to a literary or dramatic work, the authority of the ..... unless the reproduction or publication of such judgment or order is prohibited by the court, the tribunal or other judicial authority, as the case may be.17. section 16 of the act provides that no person shall be entitled to copyright or any similar right in any work, otherwise than under and in accordance with the provisions of the .....
Tag this Judgment!Court : Kerala
Decided on : Oct-05-2006
Reported in : 2007CriLJ1488; 2006(4)KLT978
..... , he is not able to deposit the huge amount of fine of rs. 1 lakh which is imposed on him, being the minimum fine for offence under section 8(1) and (2) of the abkari act.3. petitioner is stated to be a coolie, getting a meager income of rs. 1,000/- which is not sufficient to meet even his daily needs ..... during pendency of appeal? this question arises for consideration in this petition.2. petitioner filed an appeal against the conviction and sentence passed against him for offence under the abkari act. in the said appeal, this court suspended the sentence of imprisonment alone, on an application filed by appellant. the sentence of fine was not suspended but this court granted time .....
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