Court : Kerala
Decided on : Mar-14-1989
Reported in : (1989)IILLJ493Ker
..... member of the fund. there are detailed provisions relating to the administration of the fund and its management by the officers and staff appointed in accordance with section 7 of the act. separate accounts are to be maintained in respect of each member and interests accrued are to be credited to his account. the accounts are to be ..... independent legislative powers for its alleged violation of article 14 it cannot be contrasted with laws enacted by other states.we, therefore, overrule the contention that section 4 of the act is violative of article 14 of the constitution.11 .we see no merit also in the plea relating to violation of article 19(1)(g) of ..... with in paragraphs 27 to 44 of the scheme. paragraphs 45 and 46 deal with payment of gratuity to the employee from the gratuity fund. section 4 read with section 9 of the act requires the employer to make contributions to the welfare fund in advance every month. such monthly contributions take in contributions towards provident fund as well .....
Tag this Judgment!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 : Mar-03-1989
Reported in : [1989]178ITR603(Ker)
..... the provision has been made on a scientific basis in the form of actuarial valuation. in order to remove uncertainty in the matter, the finance act, 1975, has inserted a new sub-section (7) in section 40a which provides that no deduction will be allowed in the computation of taxable profits in respect of mere 'provisions' made by employers in ..... supreme court of india in shree sajjan mills ltd. v. cit : 1986ecr276(sc) , has referred to the notes on clauses of the amendment, which resulted in section 40a(7) of the act as it appears in : [1975]98itr194(guj) :'a reading of these two provisions clearly shows that the intention has always been that deduction in respect of gratuities should ..... 31, 1975, as in this case, the assessee will not get the benefit of deduction. we are afraid that such an interpretation cannot be placed on section 40a(7)(b) of the act. section 40a(7)(b)(i) will apply for the assessment years 1976-77 onwards. for the three prior assessment years 1973-74, 1974-75 and 1975-76 .....
Tag this Judgment!Court : Kerala
Decided on : Mar-01-1989
Reported in : (1989)IILLJ114Ker
..... devaswom board is carrying on a business.7. we think, it is not. the board is constituted under the travancore-cochin hindu religious institutions act, 1950. under section 3 of the above act, the administration and the management of all incorporated and unincorporated devaswoms and all their properties and funds shall vest in the devaswom board. achencoil ..... nos. 3 and 4 are not liable, being the legal representatives, is not correct. it is clear from the definition of 'employer' given in section 2(e) of the act that the legal representatives of a deceased employer will also come within the purview of employer. as the definition itself includes the legal representatives, opposite party ..... a result of an accident arising out of or in the course of the employment, the employer is liable to pay compensation to the workman under section 3 of the act. there must be an employer and employee relationship between the workman and the person against whom compensation is asked for. but, in many cases .....
Tag this Judgment!Court : Kerala
Decided on : Mar-01-1989
Reported in : I(1990)ACC175
..... the devaswom board is carrying on a business.8. we think, it is not. the board is constituted under the travancore cochin hindu religious institutions act, 1950. under section 3 of the above act, the administration and management of all incorporated and unincorporated devaswoms and all their properties and funds shall vest in the devaswom board. achencoil devaswom is ..... further question is whether we can pass such orders which the commissioner would have passed if he had not taken an erroneous view on the interpretation of section 12 of the act. it has been held by a division bench of this court in vijayaraghavan v. velu, 1973 acj 158 kerala, that in an appeal under the ..... injury as a result of an accident arising out of or in the course of employment, the employer is liable to pay compensation to the workman under section 3 of the act. there must be an employer and employee relationship between the workman and the person against whom compensation is asked for. but, in many cases, persons .....
Tag this Judgment!Court : Kerala
Decided on : Feb-28-1989
Reported in : 1989(22)LC526(Kerala); 1989(41)ELT380(Ker)
..... ended in acquittal of the respondent, contended that hearing arguments in a case is not part of trial and hence the lower court has not acted without jurisdiction. by the proviso to section 11(1) of the code, jurisdiction of ordinary magistrate courts to try such cases has been taken away. any step other than trial can ..... the lower court (court of additional judicial magistrate of first class, trivandrum). the said case was originally against two persons for the offences under sections 132 and 135a of the customs act. but the second accused was absconding and hence the trial proceeded against the first accused alone. on 5-12-1984, the lower court pronounced ..... -11-1984 and with jurisdiction over the whole state of kerala to try cases relating to offences under certain central acts. one of the central acts enumerated in the notification is the customs act, 1962. as per proviso to section 11(1) of the code of criminal procedure (for short 'the code') on the establishment of such special court .....
Tag this Judgment!Court : Kerala
Decided on : Feb-27-1989
Reported in : 1989CriLJ2106
..... be proved before it is relied on against an accused. the evidence of identification is no exception to the definition of the word 'proved' in section 3 of the evidence act the court should approach the evidence of identification with the reasonable doubts of an intelligent person and accept it only if those doubts are removed in ..... identifier expressly or impliedly made before him. it is a former statement of the identifier. in court it is usable not only for contradiction under sections 145 or 155, but also for corroboration under section 157 of the evidence act. it is subject to the exception that if it was before the police it would be hit by ..... if the person holding the identification is a competent magistrate, section 164 of the cr. p.c. applies and his identification memo is admissible under section 80 of the evidence act without proof for what it is worth.9. relevancy of identification is under section 9 of the evidence act. conduct of the parade is not governed by any statutory .....
Tag this Judgment!Court : Kerala
Decided on : Feb-22-1989
Reported in : AIR1990Ker186
..... the first defendant were ever assigned in favour of the second defendant. without such an assignment the second defendant cannot claim benefit under section 53a of the transfer of property act.13. section 53a enacts that the transferor or any person claiming under him shall be debarred from enforcing against the transferee and persons claiming under ..... the agreement no amount of evidence can salvage the tenuous position in which he is placed due to lack of proper pleading to attract section 53a of the transfer of property act.10. evidence regarding possession of the immovable property may be decisive in a case where there is plea of part performance. in sardar ..... of her minor daughter. first defendant contended that he had paid the entire consideration and there fore he is entitled to protection under section 53a, of the transfer of property act. first defendant also contended that the property is now in the possession of the second defendant and that the plaintiff had relinquished all .....
Tag this Judgment!Court : Kerala
Decided on : Feb-21-1989
Reported in : 1989CriLJ2187
..... from m/s. amruthammal and sons. the accused had produced ext. d-1 which is only a delivery note in form xx issued under the tamilnadu general sales act, 1959. section 14 of the act says that no manufacturer or distributor or dealer in any article of food, shall sell such article to any vendor, unless he also gives a warranty in writing ..... in the prescribed form. but the proviso added to the said section 2 by act 34 of 1976 has widened the ambit of 'warranty' by declaring that 'a bill, cash memorandum or invoice in respect of the sale of any article of food given ..... by ext. p-17 notification. hence there is no merit in the aforesaid contention.4. the other ground sought to be made out is the defence envisaged in section 19(2) of the act; the stand of the accused is that the coriander whole sold to the food inspector was purchased by the accused from m/s. amruthammal and sons, verudanagar, a .....
Tag this Judgment!Court : Kerala
Decided on : Feb-17-1989
Reported in : [1989]66CompCas491(Ker)
..... v. n.k. firodia [1971] 41 comp cas i (sc). however, the petitioners did not avail of the provision to file an appeal under section 111 of the companies act, sub-section (5a) of which empowers the central government to require the company to disclose to it the reasons for such refusal. in these cases, the petitioners ..... , it was contended that the refusal was beyond two months of the lodgment of transfer applications and so the court has to exercise its jurisdiction under section 155 of the companies act. however, subsequently, after verification, the first respondent filed an additional counter-affidavit along with c.a. no. 750 of 1988 to receive the additional ..... they have declined to transfer the said shares in exercise of their powers under article 24 of the articles of association of the company read with section 111 of the companies act, 1956, and returned the respective share certificates to the petitioner. according to the petitioner, in refusing to register the transfer of shares, the .....
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