Court : Kerala
Decided on : Sep-27-1973
Reported in : AIR1974Ker202
..... the legislature intended that save as provided in articles 158 and 178 there would not be any limitation for other applications under the act. take the case of an application under section 28 of the act for enlargement of the time for making the award. a similar application under paragraph 8 of the second schedule to the code ..... a re-enactment of the corresponding provision of the code and not of the indian arbitration act. 1899. an application under section 8 of the new act corresponding to paragraph 5 of the second schedule to the code and section 8 of the indian arbitration act, 1899 stand on the same footing. in the circumstances, it is not possible to ..... implied reference in article 181 to the code of civil procedure as a reference to the arbitration act, 1940, or to hold that article 181 applies to applications under that act. the rule of construction given in section 8(1) of the general clauses act cannot be applied, as it appears that the legislature had a different, intention. it, .....
Tag this Judgment!Court : Kerala
Decided on : Sep-25-1973
Reported in : AIR1974Ker129
..... transport authority of kerala. 5. the essential distinction between a stage carriage and a contract carriage has to be noticed. a contract carriage is defined in section 2 (3) of the motor vehicles act, 1939 as follows: '2 (3) 'contract carriage' means a motor vehicle which carries a passenger or passengers for hire or reward under a contract ..... line of route passengers not included in the contract; and includes a motor cab notwithstanding that the passengers may pay separate fares;' a stage carriage has been defined in section 2 (29) as-'2 (29) 'stage carriage' means a motor vehicle carrying or adopted to carry more than six persons excluding the driver which carries nassengers for ..... roshan lal v. state of u. p. air 1965 sc 991 has considered the distinction between a stage carriage and a contract carriage in these terms: 'by section 2 (3) a contract carriage is defined as a motor vehicle which carries a passenger or passengers on hire or reward under a contract from one point to another .....
Tag this Judgment!Court : Kerala
Decided on : Aug-06-1973
Reported in : [1975]98ITR394(Ker)
..... for the revenue, we think, is well-founded in his contention that the decision cannot apply. the ruling dealt with the interpretation to be placed on section 2(xxiv)(d) of the gift-tax act, 1958. that clause dealt with 'any transaction entered into by any person with intent thereby to diminish directly or indirectly the value of his own property and ..... be placed on section 4(c) of the gift-tax act, 1958.3. the act of writing off of the debt due from the brother of the assessee has not been contended to be a transfer within the meaning of the definition of the term ' ..... ,50,829.73 due from his brother does not amount to a gift liable to be assessed under section 4(c) of the gift-tax act, 1958 ?'2. as is evident from the question the matter arises under the gift-tax act, 1958, for short 'the act'. the year of assessment was 1968-69. the answer to the question turns on the interpretation to .....
Tag this Judgment!Court : Kerala
Decided on : Aug-01-1973
Reported in : [1974]33STC308(Ker)
..... .3. the goods falling within the item are liable to tax at the first point of sale in the state by a dealer who is liable to tax under section 5 of the act at the rate of 12 per cent of the turnover.2. the tribunal took the view that the goods described in the statement dated 22nd november, 1971, filed ..... may, from the botanical point of view, be classified as fruits, are excluded from the meaning of 'fruits' and 'vegetables' as used in the exemption provisions of the excise tax act, r.s.c. 1927, c. 179. the matter becomes much more difficult when we deal with 'furniture' because no popular meaning of the expression 'furniture made of iron and steel ..... , or to promote comfort, or to facilitate the business therein.6. it is significant that the word 'furniture' is not qualified in item 17 of the first schedule to the act by the words 'household' or in any other way. further we consider that the words must be understood also in the light and in the context of the words preceding .....
Tag this Judgment!Court : Kerala
Decided on : Jul-30-1973
Reported in : AIR1974Ker104
..... rejected the application of the writ petitioner on grounds which cannot be regarded as relevant or germane in deciding an application for shifting of a kudikidappu made under section 77 of the act. in such an application the principal points to be considered by the land tribunal are whether the applicant bona fide requires the land for any of the ..... of the land tribunal that no oral partition has been effected by the petitioner for allotting any portion of the property in favour of her daughter prema. section 75 (2) of the act entitles the owner of a land to seek the shifting of a kudikidappukaran from the property if the land is required for the purpose of constructing a ..... and 3 that the applicant lion for shifting of the kudikidappu for the purpose of putting up a residential building for a married daughter is noli sustainable under section 75 (2) of the act has, therefore, only to be rejected, 7. on the evidence that is available on record the only finding that is possible in law is that .....
Tag this Judgment!Court : Kerala
Decided on : Jul-27-1973
Reported in : AIR1974Ker28
..... on these contentions the following questions arise for determination:--(a) whether the proviso to clause (a) of section 81 (1). explanation v to sub-section (2) of section 85. sub-section (1-a) to section 88 and sub-section (5) to section 88 added by act 17 of 1972 are ultra vires of the state legislature? (b) whether the petitioners are in possession ..... be regarded as a measure of agrarian reform. in that view, neither explanation v. to section 85 (2) nor sub-section (1-a) of section 88, would be invalid. sub-section (5) of section 88 is not invalid. section 84 (1) of the act cannot invalidate alienations made after 15-9-1963 and prior to 1-1-1970, which were valid ..... not apply to lands owned by the government of kerala and held by any person under lease whether current or time-expired or otherwise.' section 15 of the amending act, amended section 84 of the act by adding subsection (3) which is as follows:--'(3). for the removal of doubts, it is hereby clarified that the expression 'ceiling .....
Tag this Judgment!Court : Kerala
Decided on : Jul-26-1973
Reported in : [1974]33STC32(Ker)
..... of counsel for the revision petitioner that the assessments made on the revision petitioner for the three years of the escaped turnover is not permissible under section 19(1) of the act.8. counsel for the revision petitioner then contended that this view of ours would result in double taxation, the same turnover being taxed in ..... of a dealer'. the revision petitioner was a dealer. on the findings entered by the tribunal it is his turnover that had escaped assessment. so section 19(1) of the act is attracted. the same view has been taken by the madhya pradesh high court in the decision in daluram pannalal modi v. assistant commissioner of sales ..... in respect of that income on the hindu undivided family would be contrary to the provisions of the act, particularly section 14(1) of the act. we, therefore, hold that if the assessment proceedings initiated under section 34 of the act culminates in the assessment of the hindu undivided family, appropriate adjustments have to be made by the income .....
Tag this Judgment!Court : Kerala
Decided on : Jul-24-1973
Reported in : [1975]101ITR334(Ker)
..... and the order appealed from within the time allowed to cure the said defects as per exhibit p-1. the petitioner also pleaded that due to the explosive and dangerous situation faced by the agriculturists in that area on account of labour agitation, he could not meet his advocate and arrange for the filing of ..... the appeals as time-barred, stating that the grounds stated by the petitioner for condoning the delay were vague. the petitioner then filed two applications under section 36 of the act stating that the period of limitation for filing the appeals had to be reckoned with reference to the certified copy of the order of the appellate assistant ..... account in reckoning the period of limitation, since a copy of the appellate order had been communicated to him by the appellate assistant commissioner, and that section 36 of the act under which the petitioner applied for rectification of its previous order had no application to the case. the petitioner has then filed this writ petition to .....
Tag this Judgment!Court : Kerala
Decided on : Jul-18-1973
Reported in : AIR1974Ker75
..... definition is exhaustive inasmuch as the word defined is said to mean a certain thing, it is possible for the word to have a somewhat different meaning in different sections of the act depending upon the subject or the context. in view of the qualification the court has not only to look at the words but also to look at the ..... of the lease the counter-petitioner filed b. r. c. 83/80 to evict the petitioner on the ground of arrears of rent. along with the application under section 15 of the act, the petitioner had applied for stay of proceedings against him: but the learned subordinate judge did not issue a stay in respect of the b. r. c. proceedings ..... is not really vested in this court. rent due from a building is not a debt under clause (h) section 2. sub-section (4)'.i do not think the learned judge has approached the question in the proper perspective. 'debt', according to the act, means 'any liability in cash or kind, whether secured or unsecured, due from or incurred by an agriculturist .....
Tag this Judgment!Court : Kerala
Decided on : Jun-29-1973
Reported in : [1977]110ITR402(Ker)
..... the receipts by him from sale of rubber obtained by such tapping is ' income derived from land which is used for agricultural purposes ', within the meaning of section 2(a) of the act. such receipts in the hands of one who has no interest in the lands on which the trees are standing may not be agricultural income, but not so ..... rent, it has been held that it is not agricultural income. if an application was made before the tribunal to refer that question to this court under section 60(1) of the act we conceive that the tribunal would have been bound to refer that question. we may add that this is the real question in the case and only ..... and in the circumstances of the case, the income derived from the old rubber trees on slaughter tapping is agricultural income as denned in clause (a) of section 2 of the kerala agricultural income-tax act, 1950 '2. the question whether income received from ' slaughter-tapping ' (we will conveniently use this term to mean the practice of rubber trees being .....
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