Court : Kerala
Decided on : Mar-09-1989
Reported in : 1989(24)LC424(Kerala)
..... pi on 11.12.1984 stating that the item imported namely, pentaerythritol was required mostly in the manufacture of paints and to some extent, in the manufacture of explosives and that it was not required for the purposes mentioned in item c in column 4 of entry g. 2 of appendix 17 of the import policy. the ..... freshening chemicals, it would appear that the 2nd respondent discovered later that pentaerythritol was used mostly only in the manufacture of paints and sometimes in the manufacture of explosives as well. according to them it was not used for the purposes mentioned in column 4 against entry g. 2(c) of appendix 17 to the import policy ..... shall not be taken against the petitioner under the various provisions mentioned. it is a notice under section 124 of the customs act, 1962 and alleges violation of certain provisions of the customs act and of the import and export (control) act. petitioner is called upon to submit written reply and to show cause why the action proposed shall .....
Tag this Judgment!Court : Kerala
Decided on : Jan-11-1989
Reported in : [1989]74STC210(Ker)
..... which the implement is primarily intended is the criterion to determine whether the implement in question is arms or not. air-guns which are not adapted for use with explosive substance and which have been classified as toys will not come within the meaning of arms.5. but in commissioner of sales tax, u.p. v. madan sons ..... ordinary parlance cannot be referred to as a dealer in arms.7. in the tax revision case, the petitioner also refers to the clarification issued by the government under section 59a. since such a clarification will not bind a quasi-judicial authority, the point rightly is not pressed before us.we, therefore, confirm the order of the tribunal ..... the main question that arises for consideration is whether 'air-gun' is 'arm' for the purpose of entry 157 of the first schedule to the kerala general sales tax act, 1963. the said entry reads 'all arms including rifles, revolvers, pistols and ammunitions for the same.'2. the respondent is a dealer in stationery and allied goods at .....
Tag this Judgment!Court : Kerala
Decided on : Dec-20-1989
Reported in : [1990]68CompCas188(Ker)
..... of exchange has been defined in section 5 of the act. explanation (i) to section 13 of the act is very important. it is to the following effect:'13. 'negotiable instrument'. -- (1) ... explanation (i).--a promissory note, bill of exchange or ..... promissory note contained the words 'whenever you demand'. the court held that this did not restrict its negotiability and it was a pronote within the meaning of section 4 of the act.7. the finding of the court below that the two cheques are negotiable instruments and the plaintiff is a holder in due course is correct and the suit ..... bearer' will make the instrument non-transferable and the endorsee therein will not become a holder in due course.4. the term 'cheque' has been defined in section 6 of the act as follows :'a 'cheque' is a bill of exchange drawn on a specified banker and not expressed to be payable otherwise than on demand.'5. a bill .....
Tag this Judgment!Court : Kerala
Decided on : Dec-08-1989
Reported in : 1990CriLJ2281
..... d1 is that the fifth accused along with some others attacked one adimakunju on 8-5-1984 at about 5.30 p.m. the accused persons were questioned under section 313 of the criminal p.c. all the accused completely denied their involvement in the crime. their main plea was that they were falsely implicated owing to political ..... 2. criminal appeal no. 363 of 1986 is filed by the state for enhancement of the sentence imposed on the accused alleging that the sentence of imprisonment for life under section 302, i.p.c. is grossly inadequate.3. deceased satheesan aged 27 years was a 'karyavahak' of r.s.s. of kodungallur taluk. he was employed in ..... took place in furtherance of common object of wrongful restraining and committing murder of satheesan. they acted in furtherance of this common object and therefore each of them is guilty of offences punishable under sections 143, 148 and 341 and 302 read with section 149 i.p.c. therefore the conviction entered against accused 1 to 4 confirmed. we see .....
Tag this Judgment!Court : Kerala
Decided on : Dec-04-1989
Reported in : [1990]183ITR197(Ker)
..... hukumchand jute mills ltd. v. second industrial tribunal, : (1979)illj461sc . in fact, this aspect of the matter is discernible from the second proviso to section 36(1)(ii) of the act. certainly, the first proviso to section 36(1)(ii) will not be attracted to the case of payment of customary or contractual bonus.7. the assessee contended that the bonus was ..... the tribunal for the decision of this court.4. we heard counsel on both sides. the question that has to be decided is one under section 36(1)(ii) of the income-tax act. the above section reads thus :'36(1) the deductions provided for in the following clauses shall be allowed in respect of the matters dealt with therein, in ..... opinion that the tribunal has not adjudicated the matter in the true spirit of the provisions of law, particularly clauses (a) to (c) of the second proviso to section 36(1)(ii) of the act.8. in the circumstances, the specific aspect as to whether the bonus paid by the assessee may stand the tests specified in .....
Tag this Judgment!Court : Kerala
Decided on : Dec-01-1989
Reported in : II(1990)DMC247
..... is not capable of easy knowledge and proof. the case in hand has to be considered in this legal background in the light of the presumption under section 114 of the evidence act regarding existence of facts likely to have happened regard being had to the common course of natural events, human conduct and public and private business, in ..... disproved and there was no adultery cannot foreclose a contention of non-access even if that finding may have a ratiocinative value.6. the presumption under section 112 of the evidence act is applicable not only during the subsistence of the marriage, but also if the child is born within 280 days of the dissolution provided the mother ..... in issue in this suit is whether the husband is the father of the son and in deciding that issue whether the conclusive presumption of paternity under section 112 of the evidence act on account of the subsistence of marriage is rebutted by proof of non-access during the period when the son could have been begotten. that was .....
Tag this Judgment!Court : Kerala
Decided on : Nov-16-1989
Reported in : 1991CriLJ641
..... .11. criminal appeal is, therefore, allowed and the acquittal is set aside. respondent-is convicted for having committed an offence punishable under section 16(1)(a)(i) of the prevention of food adulteration act. he is sentenced to undergo simple imprisonment for a period of six months and to pay a fine of rs. 1,000/-with ..... j.1. this criminal appeal against acquittal came up for hearing again when the judgment of conviction and sentence under section 16(1)(a)(i) of the prevention of food adulteration act was set aside in a petition filed under section 482 of the code of criminal procedure and the appeal reopened.2. sample is curd, which the respondent exposed ..... of pw1 show that everything was intact and the sample was fit for analysis. no extraneous matter was there evidencing any unclean vessel being used. when an official act is shown to have been performed, there is the presumption that it has been regularly performed until at least that presumption is rebutted. normally clean and dry .....
Tag this Judgment!Court : Kerala
Decided on : Nov-16-1989
Reported in : AIR1990Ker261
M.M. Pareed Pillay, J. 1. Defendant is the appellant. Plaintiff (respondent) filed the suit for eviction of the defendant who is a tenant of the plaint schedule building. The trial Court. decreed the suit and it has been confirmed by the lower appellate Court.2. For the plaintiff, Advocate Mr. Cyriac Joseph entered appearance. Mr. E. V. Nayanar, counsel for the defendant contended that as rent was received by the plaintiff subsequent to the notice there is waiver and hence the plaintiff cannot get recovery of possession of the property. Learned counsel for the plaintiff submitted that mere acceptance of rent does not tantamount to a waiver as the rent was accepted in lieu compensation for use and occupation.3. The essential element of waiver is that there must be a voluntary and intentional relinquishment of a known right or conduct as warrants the inference of the relinquishment of such right. To constitute waiver there must be definite evidence of a voluntary and intentional relinqui...
Tag this Judgment!Court : Kerala
Decided on : Nov-09-1989
Reported in : 1990CriLJ1477
..... by the accused, and with the permission of the court by the prosecution, to contradict such witness in the manner provided by section 145 of the evidence act. section 145 of the indian evidence act is in two parts. the first part permits cross-examination of the witness as to his previous statement in writing when such writing ..... air 1952 sc 214 : (1952 cri lj 1131) what is really necessary is substantial compliance of the requirements of section 145 of the evidence act and the purpose of the second part of section 145 is to treat the witness fairly by giving him a reasonable opportunity to explain the contradictions after his attention has ..... observed :-'this appears to us to be scant compliance with the requirements of section 145 of the evidence act and of section 162 of the criminal procedure code....... if it is intended to contradict the witness under the second part of section 145 of the evidence act, he should be confronted with the concerned portions of the writing....... the .....
Tag this Judgment!Court : Kerala
Decided on : Oct-27-1989
Reported in : I(1990)ACC302; 1990ACJ533; AIR1990Ker202
..... relevant rules of the motor vehicles (third-party insurance) rules, 1946, for short the third-party insurance rules. section 94 of the motor vehicles act highlights the need for insurance against third party risk. section 95 provides that in order to comply with the requirement of chapter viii a policy of insurance must be a policy ..... which satisfies the requirements prescribed thereunder. particular reference requires to be made to sub-section (4) of section 95. this subsection ..... of the person by whom the policy is effected. equally relevant is the provision contained in sub-section (3) of section 96. this section provides that where a certificate of insurance has been issued under sub-section (4) of section 95 to the person by whom a policy has been effected, so much of the policy as .....
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