Court : Kerala
Decided on : Feb-27-2006
Reported in : (2006)201CTR(Ker)490; 2006(2)KLT73; 2006[4]STR432
..... : [2004]267itr9(sc) and was negatived. only contention raised by the petitioner was that it would not fall within the expression 'caterers' under sub-section 24 of section 65 of the finance act, 1994.4. we are not prepared to accept the contention of the counsel that service tax can be demanded only from those persons who are caterers ..... to the passengers on board. in our view that transaction would attract service tax. in our view service anywhere would attract the liability to tax under section 66 of the act. considering the nature of the work undertaken by the petitioner we find no infirmity in the order of the superintendent of central excise holding that petitioner is ..... the writ petitioners are providers of catering service to m/s. air india and are liable to get registered under section 69 of finance act (no. 2), 2004 and also to follow the provisions of the said act and rules with effect from 10-9-2004.2. writ petitioner submitted that it would not fall within the definition of .....
Tag this Judgment!Court : Kerala
Decided on : Feb-27-2006
Reported in : (2007)209CTR(Ker)371; [2007]289ITR238(Ker); 2006(2)KLT98
..... the mere fact that the debtor companies were not wound up at the relevant point of time does not mean that the assessee cannot claim deduction under section 36(l )(vii) of the act. we are of the view that the tribunal is right in law in holding that the assessee is entitled to deduction of the two amounts in ..... materials to hold that the debts due to the assessee company are irrecoverable. the tribunal held that the assessee is entitled to get benefit of deduction under section 36(1)(vii) of the act. aggrieved by the said order this appeal has been preferred by the commissioner of income-tax.4. senior counsel appearing for the revenue sri. p.k. ..... for the lender to wait till the debtor company actually goes into liquidation before writing off the loan and interest thereon and claiming the deduction under section 36(1)(vii) of the i.t. act. winding up proceedings is a cumbersome process where claims of large number of secured and unsecured creditors have to be settled, which may take .....
Tag this Judgment!Court : Kerala
Decided on : Mar-01-2006
Reported in : 2006(2)KLT235; (2007)6VST655(Ker)
..... subject to entry tax and penalty are motor vehicles, the petitioner has not brought the vehicles for use as such or for sale to attract entry tax under section 3 of the act. according to him, the use of the vehicle is only incidental and the purpose of the vehicle is to make the equipments mobile. even though use ..... then i feel the assessment and levy of penalty on such excess value over the value of the truck chassis is not justified. the purchase value under section 2(n) of the entry tax act is as follows:'purchase value' means the value of the goods, as ascertained from the original invoice and includes insurance, excise duties, countervailing duties, sales ..... is a central government undertaking and so much so, tax cannot be demanded in respect of the motor vehicle as provided under second proviso to section 3(1) of the entry tax act. i find the exemption provided under the above refferred proviso is only for the property of central government and for items used exclusively for the .....
Tag this Judgment!Court : Kerala
Decided on : Mar-03-2006
Reported in : 2006(2)KLT228
..... raised by the learned counsel for the appellant.point no. 27. the learned counsel for the appellant contended that the agreement itself is invalid in view of section 23 of the contract act and the same was unenforceable in law. according to the learned counsel, the car brought to india was a new car and only persons who own a ..... of the plaintiff that he spent the entire amount for import of the car was not proved, (2) that such an agreement was unenforceable in law under section 23 of the contract act, and (3) that the suit itself was barred by limitation as the plaintiff filed the suit three years after the amount were alleged to have been paid ..... getting clearance from the customs department and for other incidental matters. the entire amount was not received by the defendant from the plaintiff. therefore, article 24 of the limitation act has no application. if article 24 has no application, it is not in dispute that article 113 will apply in which case the suit was filed within time as .....
Tag this Judgment!Court : Kerala
Decided on : Mar-08-2006
Reported in : AIR2006Ker250
..... . by notification no. 425 (e) dated 9th june, 1989, the central government has fixed the speed limit in exercise of power conferred under sub-section (1) of section 112 of the act. sub-section (2) of section 112 provides that the state government or any authority, authorised in that behalf by the state government may, if satisfied, inter alia, that it is ..... public by the use of such a motor vehicle in a public place. the authority to do so is in-built in the extent of power under section 53 of the act read with section 45. it has been so held by the apex court in m.c. mehta's case. the paramount consideration in deciding as to whether speed ..... of power.v. rules 126, 126a, 126b and 127 provide for ensuring that the manufacturer sells only vehicles which conform to the provisions of rules made under section 110 of the act and therefore, any imposition on vehicles which are already on roads, after its quality has been certified in terms of rule 127, is unreasonable and without authority .....
Tag this Judgment!Court : Kerala
Decided on : Mar-08-2006
Reported in : 2008(1)KLJ245
..... such discretion in favour of the decree holder and to allow him interest also by way of damages at the rate of 6%.the definition of mesne profits in section 2(12) of code of civil procedure was the same while the full bench in ouseph's case (supra) considered the aforesaid question.8. learned counsel for ..... the decree by adding a provision for interest on the amount decreed by way of mesne profits. the definition of 'mesne profits' as contained in clause 12 of section 2 of code of civil procedure will not warrant the assumption of such jurisdiction by the executing court. the definition states that 'mesne profits' of property means those ..... he is entitled to get interest on the amounts fixed by the court. learned counsel submitted that 'mesne profits' as defined in section 2(12) of code of civil procedure includes interest on such profits. section 2(12) defines mesne profits thus:'mesne profits' of property means those profits which the person in wrongful possession of such property .....
Tag this Judgment!Court : Kerala
Decided on : Mar-09-2006
Reported in : 2006(2)KLT127; (2006)IILLJ985Ker
..... to be made to such funds and all matters relating thereto:7. the kerala headload workers (regulation of employment and welfare scheme, 1983 is issued under section 13 of the act. under paragraph 5 of the scheme:the board shall be responsible for the general welfare of the headload workers, and for the said purpose, may incur ..... have the concurrence of the board and the government'. paragraphs 31 and 32 are also relevant which read as follows:-31. each committee constituted under section 18 of the act shall arrange to contribute every month to the headload workers welfare fund a sum calculated at rs. 1 per worker per month in respect of all ..... total wages at the close of each financial year for payment towards his terminal benefit on retirement, superannuation, death, disability etc.under section 24 of the act the provisions of the workmen's compensation act, 1923 and the rules made thereunder applies mutatis mutandis to the headload workers and they are deemed to be workmen within the meaning .....
Tag this Judgment!Court : Kerala
Decided on : Mar-13-2006
Reported in : AIR2006Ker243; 2006(2)KLT293
..... or houses of others, his actual and physical habitation is the place where, actually or personally resides.13. it is plain in the context of clause (ii) of section 19 of the act, that the word 'resides' must mean the actual place of residence and not a legal or constructive residence, it certainly does not connote the place of origin. the ..... to ascertain the meaning of the word 'resides'. the supreme court had occasion to consider the sweep of the expression 'resides' in the context of section 19(3) of the hindu marriage act and the following passages appearing in paras-12 and 13 appear in the decision reported in jeewanti v. kishan chandra air 1982 sc 3 to be relevant ..... of action arising at any place where it has also a subordinate office, at such place.it is of significance that explanation-i was omitted by section 7 of the c.p.c. amendment act, 1976 with effect from 1.2.1977. prior to the amendment. explanation-1 read as follows:explanation i- where a person has a permanent dwelling .....
Tag this Judgment!Court : Kerala
Decided on : Mar-14-2006
Reported in : AIR2006Ker191; I(2007)DMC421; 2006(2)KLT67
..... medical test cannot be conclusive of paternity. aggrieved, he filed a revision before the high court. the high court while dismissing the revision held that section 112 of the evidence act says that where during the continuance of valid marriage if a child is born that is a conclusive proof about the legitimacy. it is because of ..... legal union between them can well be said not to be in enjoyment of human rights.8. learned counsel while referring to the provisions contained in section 16 of the act of 1990 also contends that the functions of the commission as mentioned therein do not take in its sweep determination of relationship between a man and woman ..... the commission for holding dna test.6. the learned counsel appearing for the appellants while making a reference to the definition of 'unfair practice' contained in section 2(i) of the act of 1990 which is reproduced below, contends that denial of the relationship, as alleged by the appellants, would not be an unfair practice:(i) 'unfair .....
Tag this Judgment!Court : Kerala
Decided on : Mar-15-2006
Reported in : 2007(1)KLT277
..... time. the petitioner has pleaded in the petition that he was residing away from the family house and the address which is shown in the notice issued under section 12(2) of the act is the address of his family house where he was not residing, since he was working in coimbatore at the relevant time.8. learned counsel for the petitioner ..... to the party. whenever it may be practicable, service of notice shall be made on the person named in the notice. however, as per sub-clause (3) of section 45 of the act, when such person cannot be found, the service may be made by other mode stated in the said provision. the service may be made on any adult member of ..... of the petitioner, when she is present cannot, therefore, be considered to be valid.9. any way, the burden to establish service of notice on the petitioner under section 12(2) of the act is on the respondent. if there is no personal service on the petitioner, the burden is heavier on the respondent to establish that the conditions stated in .....
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