Array ( [0] => ..... only further question to be probed into is whether those underlying assumptions are applicable to the three trading segments subjected to the special treatment under sections 44ac and 206c of the act. of all the three articles already referred to, the foremost one is alcoholic liquor. are there any specialities in relation to this trade ..... a classic example of the success of the concept underlying presumptive taxation.17. a very illuminating article by amaresh bagchi commenting upon the effect and impact of sections 44ac and 206c has assisted the court with valuable information on these aspects. (see the economic times dated april 27, 1988). his appraisal on the ..... petitioners have one thing in common : they have been the victims of an amendment to the income-tax act, 1961, brought about by the finance act, 1988, which has introduced sections 44ac and 206c to the income-tax act, 1961. their contentions are substantially common : the impost of the tax is inflexibly fixed under this provision. ..... [1] => ..... or establishment, whether such work is done by the employee in the factory or establishment or elsewhere;..3. a society registered under the kerala co-operative societies act as per section 9 is a body corporate known by the name under which it is registered having perpetual succession and a common seal and with power to hold property, ..... process is being carried on with the aid of power or is ordinarily so carried on but does not include a mine subject to the operation of the mines act, 1952' section 2(9) defines the expression 'employee'. the relevant part of the definition is extracted below:2(9) 'employee' means any person employed for wages in or ..... becomes a body corporate with a perpetual succession and it is legally independent of its members who constitute the society. this is made clear by section 38 of the pondicherry cooperative societies act, 1972. once the society is independent of its members and has a separate legal existence apart from its members, then there is no bar for ..... [2] => ..... bus. the quantum of damages awarded is also challenged as excessive. both these contentions are not open to the insurer, in view of the specific provisions of section 96(2) of the motor vehicles act. there is, therefore, no merit in the appeal at the instance of the third respondent insurer.4. counsel for the claimant in support of the memorandum of ..... [3] => ..... or for purchase of raw materials or for sale of the finished goods, all such employees are included within the definition of 'employee' in section 2(9) of the act. therefore the persons employed in the zonal offices and branch offices of a factory and concerned with the administrative work or the work of canvassing sale ..... counsel for the respondent referred us to the decision reported in ). the question considered in this case was the scope of the definition of 'employee' under section 2(9) of the act. the supreme court observed thus (p. 186):-'an employee may be working within the factory or outside the factory or may be employed for administrative purposes ..... but also in other places employees who work at such other places could also be said to be employees in the establishment whose coverage would fall within section 38 of the act. that is because they are employed in establishments as the term has been explained. but this does not mean that independent branches of a company ..... [4] => ..... take in food, shelter, clothing, education, medical care, etc. it will take within its fold provisions of the necessities and conveniences of life. since section 5(1)(vii) of the act should be construed strictly, being an exemption provision from taxation, we are of the view that if the relative (donee) has got sufficient income of his ..... for maintenance and support in this case, the appellate tribunal has held that both the assessees (father and mother) are entitled to therelief contemplated under section 5(1)(vii) of the act. can it be said that kumari arora fernandez was a relative dependent upon both the parents for maintenance and support we are of the view that ..... revenue (commissioner of gift-tax, trivandrum), the income-tax appellate tribunal has referred the following four questions of law, in both the cases, under section 26(1) of the gift-tax act, 1958, for the decision of this court:'(1) whether, on the facts and in the circumstances of the case, the appellate tribunal was correct ..... [5] => ..... alater case in shyamaraju v. u. v. bhal, air1987 sc 2323 wherein their lordships wereconsidering a more or less similar provisionunder the karnataka rent control act,namely section 50 read with section 48(6). the aforesaidsections were considered by two full benchdecisions of the karnataka high court, thefirst being krishnaji's case, ilr (1978) 2 kant1585, ..... general or special order. the state government has notified that the subordinate judge shall be the appellate authority for the purpose of the rent control act. under section 20 of the act, a revision is provided to the district court where the appellate authority is the subordinate judge and in other cases, to the high court, ..... shall not be called in question in any original suit, application or execution proceedings. it will be relevant to quote the relevant provisions of the rent control act,namely, sections 39 and 43, which read as follows (para 13) :--'39. (1) subject to the provisions of subsection (2), an appeal shall lie to the ..... [6] => ..... rejected.' this notice, no doubt is the substance of ext. p1 notification published in the gazette. it satisfies the third mode of publication prescribed by section 4(1) of the act. that public notice was published in the notice board of the village office and in important places in the locality on 27-3-1987. one copy ..... to be needed for a public purpose, to wit, for the travancore electro chemical industries ltd., chingavanam, in accordance with the notification published under sub-section (1) of section 4 of the land acquisition act, 1894, at page 463 of part iii of kerala gazette dt. 17-2-1987. all persons interested in the said land are accordingly required ..... notification can be taken as one to give a clear notice to the owner of the proposed acquisition and proposed entry of the officers into the land. section 4(1) of the act makes the notification mandatory. the notification should be effected by three modes. it must be published in the official gazette. it should also be published ..... [7] => ..... the officers and employees of the authority shall be governed by rules made by the government from time to time. this is mentioned in section 8(3) of the act. section 19 provides for transfer of government employees to the authority. it says that every person who was employed in the public health engineering department ..... does not state that an employee of the local authority is a government servant. it is true that the water authority is a local authority under section 3 of the act. but its employees do not become government servants even invoking the definition clause in the kerala civil services (classification, control and appeal) rules. moreover ..... he also relies on certain provisions contained in the kerala civil services (classification, control and appeal) rules, 1960 in support.5. it is under section 3 of the act that the government have constituted 'an autonomous authority to be called the kerala water authority'. the authority is a body corporate having perpetual succession and a ..... [8] => ..... was given to neighbours that abraham dies. we would like to impress upon the judicial officers of the necessity for application of mind to frame charge personally.16. section 201 lays down the essential ingredients of the offence. palvinder kaur v. state of punjab : 1953crilj154 and roshan lal v. state of punjab : 1965crilj426 dealt ..... of the offence to disappear or give any information respecting the offence which he knows or believes to be false. so also, the accused must have acted with the intention of screening the offender from legal punishment whether causing disappearance of evidence or giving false evidence, the intention and knowledge or reasonable belie! are ..... before court all materials necessary for unfolding the true picture, whether favourable or unfavourable, to enable the court to arrive at the correct conclusion. the evidence act does not require any particular number of witnesses to prove a point. evidence is weighed and not counted, so long as there is no allegation or ..... [9] => ..... the taxation scheme may now be alluded to. as is well-known, the key to a taxing enactment is its charging section. as regards the act in question, the charging section is section 3. the headnote of the section loudly proclaims : charge of agricultural income-tax. agricultural income-tax is charged for each financial year, on the total agricultural ..... to june 30, 1977. the share of income allocable to joseph george and his wife were clubbed together on the basis of the statutory provision under section 9(2)(1) of the act. joseph george was assessed in respect of the aggregate of the income--the individual share income, the share income of the wife, and other income ..... . that was one-sixth of the income or rs. 6,000, whichever is less. however, when the 1950 act was enacted, the provisions of sections 13 and 14 of the travancore act were rolled up into one. sub-section (4) of section 19 providing for the aggregate was, however, retained. there was, no doubt, a careless and clumsy re-drafting. ..... ) Explosives Act 1884 Section 4 Definitions - Sortby Recent - Court Kerala - Year 1989 - Page 9 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: kerala Year: 1989 Page 9 of about 103 results (0.146 seconds)

Feb 17 1989 (HC)

P. Kunhammed Kutty Haji and ors. Vs. Union of India (Uoi) and ors.

Court : Kerala

Decided on : Feb-17-1989

Reported in : (1989)76CTR(Ker)139; [1989]176ITR481(Ker)

..... only further question to be probed into is whether those underlying assumptions are applicable to the three trading segments subjected to the special treatment under sections 44ac and 206c of the act. of all the three articles already referred to, the foremost one is alcoholic liquor. are there any specialities in relation to this trade ..... a classic example of the success of the concept underlying presumptive taxation.17. a very illuminating article by amaresh bagchi commenting upon the effect and impact of sections 44ac and 206c has assisted the court with valuable information on these aspects. (see the economic times dated april 27, 1988). his appraisal on the ..... petitioners have one thing in common : they have been the victims of an amendment to the income-tax act, 1961, brought about by the finance act, 1988, which has introduced sections 44ac and 206c to the income-tax act, 1961. their contentions are substantially common : the impost of the tax is inflexibly fixed under this provision. .....

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Feb 16 1989 (HC)

Kunnathunad C.C. Coop. Society Vs. Regional Director, Esic

Court : Kerala

Decided on : Feb-16-1989

Reported in : (1989)IILLJ27Ker

..... or establishment, whether such work is done by the employee in the factory or establishment or elsewhere;..3. a society registered under the kerala co-operative societies act as per section 9 is a body corporate known by the name under which it is registered having perpetual succession and a common seal and with power to hold property, ..... process is being carried on with the aid of power or is ordinarily so carried on but does not include a mine subject to the operation of the mines act, 1952' section 2(9) defines the expression 'employee'. the relevant part of the definition is extracted below:2(9) 'employee' means any person employed for wages in or ..... becomes a body corporate with a perpetual succession and it is legally independent of its members who constitute the society. this is made clear by section 38 of the pondicherry cooperative societies act, 1972. once the society is independent of its members and has a separate legal existence apart from its members, then there is no bar for .....

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Feb 15 1989 (HC)

New India Assurance Co. Ltd. Vs. Avathan Veettil Ravindranathan and or ...

Court : Kerala

Decided on : Feb-15-1989

Reported in : II(1989)ACC75; 1990ACJ231

..... bus. the quantum of damages awarded is also challenged as excessive. both these contentions are not open to the insurer, in view of the specific provisions of section 96(2) of the motor vehicles act. there is, therefore, no merit in the appeal at the instance of the third respondent insurer.4. counsel for the claimant in support of the memorandum of .....

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Feb 13 1989 (HC)

Spencer and Co. Ltd. Vs. Regional Director, E.S.i.C.

Court : Kerala

Decided on : Feb-13-1989

Reported in : (1991)ILLJ541Ker

..... or for purchase of raw materials or for sale of the finished goods, all such employees are included within the definition of 'employee' in section 2(9) of the act. therefore the persons employed in the zonal offices and branch offices of a factory and concerned with the administrative work or the work of canvassing sale ..... counsel for the respondent referred us to the decision reported in ). the question considered in this case was the scope of the definition of 'employee' under section 2(9) of the act. the supreme court observed thus (p. 186):-'an employee may be working within the factory or outside the factory or may be employed for administrative purposes ..... but also in other places employees who work at such other places could also be said to be employees in the establishment whose coverage would fall within section 38 of the act. that is because they are employed in establishments as the term has been explained. but this does not mean that independent branches of a company .....

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Feb 13 1989 (HC)

Commissioner of Gift-tax Vs. U.S.M. Fernandez

Court : Kerala

Decided on : Feb-13-1989

Reported in : [1989]178ITR577(Ker)

..... take in food, shelter, clothing, education, medical care, etc. it will take within its fold provisions of the necessities and conveniences of life. since section 5(1)(vii) of the act should be construed strictly, being an exemption provision from taxation, we are of the view that if the relative (donee) has got sufficient income of his ..... for maintenance and support in this case, the appellate tribunal has held that both the assessees (father and mother) are entitled to therelief contemplated under section 5(1)(vii) of the act. can it be said that kumari arora fernandez was a relative dependent upon both the parents for maintenance and support we are of the view that ..... revenue (commissioner of gift-tax, trivandrum), the income-tax appellate tribunal has referred the following four questions of law, in both the cases, under section 26(1) of the gift-tax act, 1958, for the decision of this court:'(1) whether, on the facts and in the circumstances of the case, the appellate tribunal was correct .....

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Feb 10 1989 (HC)

K.S.E.B. Vs. Cheriyan Varghese and ors.

Court : Kerala

Decided on : Feb-10-1989

Reported in : AIR1989Ker198

..... alater case in shyamaraju v. u. v. bhal, air1987 sc 2323 wherein their lordships wereconsidering a more or less similar provisionunder the karnataka rent control act,namely section 50 read with section 48(6). the aforesaidsections were considered by two full benchdecisions of the karnataka high court, thefirst being krishnaji's case, ilr (1978) 2 kant1585, ..... general or special order. the state government has notified that the subordinate judge shall be the appellate authority for the purpose of the rent control act. under section 20 of the act, a revision is provided to the district court where the appellate authority is the subordinate judge and in other cases, to the high court, ..... shall not be called in question in any original suit, application or execution proceedings. it will be relevant to quote the relevant provisions of the rent control act,namely, sections 39 and 43, which read as follows (para 13) :--'39. (1) subject to the provisions of subsection (2), an appeal shall lie to the .....

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Feb 09 1989 (HC)

Nanappan Konthi and ors. Vs. District Collector, Kottayam and ors.

Court : Kerala

Decided on : Feb-09-1989

Reported in : AIR1989Ker223

..... rejected.' this notice, no doubt is the substance of ext. p1 notification published in the gazette. it satisfies the third mode of publication prescribed by section 4(1) of the act. that public notice was published in the notice board of the village office and in important places in the locality on 27-3-1987. one copy ..... to be needed for a public purpose, to wit, for the travancore electro chemical industries ltd., chingavanam, in accordance with the notification published under sub-section (1) of section 4 of the land acquisition act, 1894, at page 463 of part iii of kerala gazette dt. 17-2-1987. all persons interested in the said land are accordingly required ..... notification can be taken as one to give a clear notice to the owner of the proposed acquisition and proposed entry of the officers into the land. section 4(1) of the act makes the notification mandatory. the notification should be effected by three modes. it must be published in the official gazette. it should also be published .....

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Feb 09 1989 (HC)

Muraleedharan Vs. Principal

Court : Kerala

Decided on : Feb-09-1989

Reported in : (1989)IILLJ119Ker

..... the officers and employees of the authority shall be governed by rules made by the government from time to time. this is mentioned in section 8(3) of the act. section 19 provides for transfer of government employees to the authority. it says that every person who was employed in the public health engineering department ..... does not state that an employee of the local authority is a government servant. it is true that the water authority is a local authority under section 3 of the act. but its employees do not become government servants even invoking the definition clause in the kerala civil services (classification, control and appeal) rules. moreover ..... he also relies on certain provisions contained in the kerala civil services (classification, control and appeal) rules, 1960 in support.5. it is under section 3 of the act that the government have constituted 'an autonomous authority to be called the kerala water authority'. the authority is a body corporate having perpetual succession and a .....

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Feb 06 1989 (HC)

Sivaraman Divakaran and ors. Vs. State of Kerala

Court : Kerala

Decided on : Feb-06-1989

Reported in : 1989CriLJ1501

..... was given to neighbours that abraham dies. we would like to impress upon the judicial officers of the necessity for application of mind to frame charge personally.16. section 201 lays down the essential ingredients of the offence. palvinder kaur v. state of punjab : 1953crilj154 and roshan lal v. state of punjab : 1965crilj426 dealt ..... of the offence to disappear or give any information respecting the offence which he knows or believes to be false. so also, the accused must have acted with the intention of screening the offender from legal punishment whether causing disappearance of evidence or giving false evidence, the intention and knowledge or reasonable belie! are ..... before court all materials necessary for unfolding the true picture, whether favourable or unfavourable, to enable the court to arrive at the correct conclusion. the evidence act does not require any particular number of witnesses to prove a point. evidence is weighed and not counted, so long as there is no allegation or .....

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Feb 03 1989 (HC)

Achamma George Vs. Inspecting Assistant Commissioner and anr.

Court : Kerala

Decided on : Feb-03-1989

Reported in : (1989)79CTR(Ker)205; [1989]180ITR57(Ker)

..... the taxation scheme may now be alluded to. as is well-known, the key to a taxing enactment is its charging section. as regards the act in question, the charging section is section 3. the headnote of the section loudly proclaims : charge of agricultural income-tax. agricultural income-tax is charged for each financial year, on the total agricultural ..... to june 30, 1977. the share of income allocable to joseph george and his wife were clubbed together on the basis of the statutory provision under section 9(2)(1) of the act. joseph george was assessed in respect of the aggregate of the income--the individual share income, the share income of the wife, and other income ..... . that was one-sixth of the income or rs. 6,000, whichever is less. however, when the 1950 act was enacted, the provisions of sections 13 and 14 of the travancore act were rolled up into one. sub-section (4) of section 19 providing for the aggregate was, however, retained. there was, no doubt, a careless and clumsy re-drafting. .....

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