Court : Kerala
Decided on : Jun-21-2006
Reported in : 2008(1)KLJ72
ORDERK.T. Sankaran, J.1. The question involved in this revision is whether the plaintiffs in a suit could be granted permission to withdraw the suit with liberty to institute another suit on the basis of a cause of action different from the one involved in the suit.2. The revision petitioners filed O.S. No. 16 of 1992, on the file of the Court of the Munsiff of Haripad against respondents for permanent prohibitory injunction, for fixation of boundary and for mandatory injunction. The plaintiffs claimed title to an extent of one cent 650 Sq. links of land (plaint A schedule property). They purchased it from a larger area having an extent of 22 cents. The plaintiffs have constructed a building in the property purchased by them and are doing business there. Plaint B schedule item Nos. 1 and 2 admittedly belonged to the first defendant. The first defendant had also purchased B schedule item Nos. 1 and 2 from out of the total extent of 22 cents. The plaintiffs alleged that under the pretext...
Tag this Judgment!Court : Kerala
Decided on : Jun-27-2006
Reported in : (2006)205CTR(Ker)500; [2007]289ITR329(Ker)
..... under such circumstances we are inclined to answer the reference in favour of the revenue. we hold that the tribunal was not justified in holding that section 158bc r/w section 158bd of it act, 1961 would not apply to the facts of this case. the order of the tribunal is accordingly set aside and the order of the assessing ..... m/s don bosco industries during the course of search and seizure proceedings.4. question to be examined is as to whether the provisions of section 158bc r/w section 158bd of the it act would apply to the facts of this case. chapter xiv-b deals with the special procedure for assessment of search cases. provisions of this chapter ..... bosco card centre'. the firm is a sister-concern of don bosco industries, whose premises were searched under section 132 of the it act, 1961 on 4th jan., 1996. business premises of the assessee was also surveyed under section 133a of the act along with the search in the business premises of don bosco industries. during the course of the survey, .....
Tag this Judgment!Court : Kerala
Decided on : Jun-29-2006
Reported in : (2006)205CTR(Ker)505; [2007]292ITR663(Ker)
..... ) , cit v. dadha & co. : [1983]142itr792(mad) , abdul kareemia & bros. v. cit : [1984]145itr442(ap) and jansons v. cit : [1985]154itr432(kar) .6. it is true that section 2(47) of the act has been couched in the widest possible terms so as to include within the meaning of 'transfer' even any arrangement which has the effect of enabling the enjoyment ..... name asokan who retired from the partnership firm on 31st march, 1980. the assessment in the case of the above firm was originally completed on 21st march, 1986 under section 144 of the act. the total income taken for the purpose of the said assessment was rs. 1,28,000 based on the income assessed for the asst. yr. 1980-81. ..... this was due to the assessee's failure to comply with the notice issued under sections 139(2) and 142(1) of the act. against the said assessment, the assessee filed appeal before the cit(a) who as per appellate order dt. 23rd april, 1987 set aside the assessment .....
Tag this Judgment!Court : Kerala
Decided on : Jul-04-2006
Reported in : (2007)207CTR(Ker)684; [2007]289ITR191(Ker); 2006(4)KarLJ78
..... the departmental representative, representing the revenue before the income tax department filed ext.p1 application under section 254(2) of the act seeking rectification of certain mistakes in an appellate order. the assessee raised objections stating that the application is not maintainable for the reason that it ..... income tax feeling aggrieved by the stand of the 1st respondent, reflected in ext.p2 order dated 18,03.1999 that a rectification application under section 254(2) of the income tax act, 1961, should be signed by the assessing officer, this writ petition is filed. the brief facts of the case are the following:2. ..... relative of that assessee; or)(vii) any other person, who, immediately before the commencement of this act, was an income tax practitioner within the meaning of clause (iv) of sub-section (2) of section 61 of the indian income-tax act, 1922 (11 of 1922) and was actually practising as such.the petitioner also points out that .....
Tag this Judgment!Court : Kerala
Decided on : Jul-05-2006
Reported in : 2006CriLJ4391
..... of the respondent that state was a formal party in those cases and the judgment ext. p2 was rendered in a case alleging violation lotteries regulation act. having regard to section 2(c) the submission of the learned counsel for the petitioner was heard without there being any pleadings and only during the arguments. the writ petition ..... any person aggrieved would be to file appropriate complaints either before the police or before the competent criminal court. in so far as the applicability of section 2(c) of the act of 1978 is concerned, a contention was raised during the course of arguments without there being any pleadings on that (sic) once again, while considering ..... contends the learned counsel. with a view to appreciate this contention it will be useful to reproduce the definition of 'money circulation scheme' as given in section 2 (c) of the act of 1978 and the same reads as follows:(c) money circulation scheme' means; any scheme, by whatever name called, for the making of quick or .....
Tag this Judgment!Court : Kerala
Decided on : Jul-05-2006
Reported in : AIR2006Ker381; 2006(3)KLT966
..... is thoroughly unsustainable. the appeal itself is not maintainable. this is for the reason that valuation for the purpose of jurisdiction is shown as rs. 1,000/- and under section 102 of the code of civil procedure, no second appeal could have been filed in the context.10. but, the preliminary objection as above does not appear to be ..... by courts of small causes, when the amount or value of the subject matter of the original suit does not exceed three thousand rupees'. what is postulated by the section is that subject matter of the original suit should be one for recovery of money. in such cases alone, the bar applies. going by the nature of pleadings, ..... it should be deemed that the carrier too will have an independent right as against the miscreant, as his credibility stands to lose, as directly arising from the tortious act. thus the conclusion possible is that the rights of a person in possession cannot totally be foreclosed even if it be the position that the owner may have the prime .....
Tag this Judgment!Court : Kerala
Decided on : Jul-05-2006
Reported in : 2006(4)KLT561
K.S. Radhakrishnan, J.1. Assessee has come up in this revision aggrieved by the order passed by the Sales Tax Appellate Tribunal, Additional Bench, Kozhikode. Following are the questions of law arising for our consideration.A. Whether the lower authorities are justified in declining the benefit of concessional rate in tax to the: petitioner/assessee in respect of its sales of liquid sodium silicate made out of soluble glass, as claimed by them on the basis of SRO No. 1091 of 1999, solely on the reasoning that part of the processing activity was carried out outside the State?B. Whether such claim for concession can be denied to an assessee solely on the ground that semi processed raw materials were procured from outside the State? Whether such an interpretation is possible or warranted on a true construction of SRO No. 1091 of 1999?Assessee is a small scale industrial unit engaged in the manufacture and sales of sodium silicate. For the assessment year 2000-2001 assessee returned a stat...
Tag this Judgment!Court : Kerala
Decided on : Jul-07-2006
Reported in : I(2007)DMC820; 2006(3)KLT690
..... of her divorce, the period between the divorce and the delivery of her child or the termination of her pregnancy, whichever is earlier:6. the purpose of section 3 and the act is certainly not to compel persons to be religious or observe religious rituals and observances. the secular state was only attempting, by the enactment to ensure that ..... or observances during the period of iddat and if she does not do the same, she is not entitled to claim maintenance during that period. section 3 (1)(a) of the act deals with the liability to pay maintenance during the iddat period. it is not the law that the lady has to observe any religious rituals or ..... this revision petition is directed against a direction for payment of a total amount of rs. 129000/- issued to the petitioner by the learned magistrate under section 3 of the muslim women (protection of rights on divorce) act. marriage is admitted. divorce is also admitted. there is no contention that any amounts have been paid and the liability under .....
Tag this Judgment!Court : Kerala
Decided on : Jul-11-2006
Reported in : 2006(3)KLT784
..... construction with the assistance of the court alone is sought to be executed. that being the case, this objection raised with the help of section 563 of the kerala municipality act cannot be of any help or assistance to the petitioner. the contention may have arisen for consideration if the direction to the corporation to ..... raised in the suit. the question is whether the decree is nullity. section 563 of the kerala municipality act on which reliance is placed reads thus:563. jurisdiction of civil courts barred.-- no civil court shall have jurisdiction to entertain any suit, application ..... property is found to be absolutely irrelevant. that contention cannot help the petitioner.13. fourthly, it is contended that the suit is barred under section 563 of the kerala municipality act and therefore the decree is a nullity. undoubtedly if the decree is nullity that contention can be raised in execution even when that was not .....
Tag this Judgment!Court : Kerala
Decided on : Jul-13-2006
Reported in : IV(2007)BC319; 2007CriLJ1095; 2006(4)KLT918
..... arises in this appeal filed by the complainant, challenging the order of acquittal passed under section 256(1) of the code.2. the appellant filed a complaint before a magistrate's court, alleging offence under section 138 of the negotiable instruments act. the first respondent is the accused in that case. the case was taken on ..... day. but, on that day, complainant was absent. his counsel was also absent. there was no representation for the complainant. hence the accused was acquitted under section 256(1) of the code of criminal procedure. is such an order sustainable3. learned counsel appearing for complainant-appellant submitted that by an inadvertent mistake, a ..... has acquitted the accused in this case, even before issuing process/summons to accused without granting a reasonable time to the complainant for paying the requisite fees. section 204 provides for granting a reasonable time for payment of the requisite fees. therefore, the impugned order is not legal or proper.17. the order under .....
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