Court : Kerala
Decided on : May-21-2003
Reported in : (2003)184CTR(Ker)241; [2003]264ITR439(Ker)
..... alternative remedy, i think this court will be doing a great disservice to public interest. the efficacy of this court has been considerably compromised owing to docket explosion. the court's precious time should be preserved for those matters which this court alone is competent to deal with. even though the right to approach the ..... that the impugned orders have been passed ingross violation of the principles of natural justice. it is also contended that inview of the amendment introduced to section 251(1)(a) by the finance act, 2001,w.e.f. 1st june, 2001, the cit(a) does not have any power to remand the caseto the ao. therefore, it ..... requests, the reasons so recorded were not communicated to the petitioner, it is submitted. therefore, it was disabled in submitting effective objections to the notices issued under section 148. it is also the petitioner's case that the assessment orders were passed relying on certain materials unearthed by the central excise authorities. but, those materials .....
Tag this Judgment!Court : Kerala
Decided on : May-21-2003
Reported in : [2003]130TAXMAN546(Ker)
..... alternative remedy, i think this court will be doing a great disservice to public interest. the efficacy of this court has been considerably compromised owing to docket explosion. this court's precious time should be preserved for those matters which this court alone is competent to deal with. even though the right to approach ..... orders have been passed in gross violation of the principles of natural justice. it is also contended that in view of the amendment introduced to section 251(1)(a) by the finance act, 2001 with effect from 1-6-2001, the commissioner (appeals) does not have any power to remand the case to the assessing officer. ..... , the reasons so recorded were not communicated to the petitioner, it is submitted. therefore, it was disabled in submitting effective objections to the notices issued under section 148. it is also the petitioner's case that the assessment orders were passed relying on certain materials unearthed by the central excise authorities. but, those materials .....
Tag this Judgment!Court : Kerala
Decided on : Dec-19-2003
Reported in : 2004(1)KLT756
..... district concerned is specified for conducting the enquiry and granting the reliefs on its satisfaction but also from the fact that the right of appeal under section 27 of the act is conferred on the high court. however, since that legislature has enumerated the nature and kinds of disputes which are to be enquired into and ..... regulatory in character in so far as the affairs of a society registered thereunder are concerned but are capable of creating new rights and liabilities under section 12 of the act the society is liable to keep books of accounts. failure to do so attracts penal consequences on every member of the governing body in the manner ..... 14. shri. n.n. sugunapalan appearing for the 1st respondent submitted that the reliefs prayed for in the suit are outside the purview and ambit of section 25 of the act and therefore the contentions of the petitioners, if accepted, would bring about arbitrary and inequitable results thereby leaving the aggrieved persons without any remedy at all .....
Tag this Judgment!Court : Kerala
Decided on : Dec-19-2003
Reported in : 2004(2)KLT446
..... .r. parameswaran, learned counsel for the tenant that exclusive ownership of the landlord over the other building is not sine qua non for invoking the first proviso to section 11(3) of the act.'editorial note in 1995 (1) klt 701 would show that the division bench has held that the dictum laid down in 1971 klt 427 and 1973 klt 1043 ..... accept the reasoning of the division bench that the exclusive ownership of landlord over the other building is not sine qua non for invoking the first proviso to section 11(3) of the act. the reasoning of the bench that even if the landlord is only a co-owner in respect of the other building in his possession, the burden is on ..... beach hotel building.10. counsel on either side placed before us several decisions of the apex court and this court to explain the meaning of bonafide need under section 11(3) of the act. it is unnecessary to refer to all those decisions cited at the bar except to refer to a recent decision of the apex court in atma s. berar .....
Tag this Judgment!Court : Kerala
Decided on : Dec-19-2003
Reported in : 2004(1)KLT591
..... as a proviso. therefore it is to be construed harmoniously with the main enactment'.6. it has to be noted that the function of a proviso attached to a statute, act or ordinance is to explain, qualify or restrain the operation of a preceding provision and it has to be read in the light of the subject matter of the main ..... statute, act or ordinance. proviso in a statute has to be strictly construed as it is instead to qualify what is affirmed in the body of the statute, provision, section or paragraph preceding it.7. the facts of the case in hand would clearly show that .....
Tag this Judgment!Court : Kerala
Decided on : Dec-16-2003
Reported in : 2004(2)KLT56
..... that they are dependent on her. unless it is pleaded that the married daughter and the son-in law are dependent on the landlady, a petition under section 11(3) of the act cannot succeed on the mere allegation that the building is needed for the occupation of the married daughter and the son-in-law. we are, therefore, of ..... urged by the landlady is bona fide. tenant filed revision before the district judge. district judge found that the landlady has neither pleaded the material ingredients of section 11(3) of the act in her petition for eviction nor led any evidence in that respect. revision was accordingly allowed and the order of the appellate authority was set aside. the ..... the matter in appeal before the apex court. apex court examined the language of section 11(3) and the question of dependency and held as follows:'language of section 11(3) of the act is plain and simple and there is no ambiguity in it. a perusal of section 111(3) shows that if the landlord is in bona fide need of .....
Tag this Judgment!Court : Kerala
Decided on : Dec-16-2003
Reported in : 2004(1)KLT731
..... such allegations. regarding the pollution caused by industrial effluents, the panchayat can look into and take appropriate action in consultation with expert bodies under section 233a of the act. but, in this case, the notice was issued only on the ground of excessive exploitation of ground water and the decision to cancel ..... human resource manager, hindustan coca-cola beverages (pvt.) ltd., plachimada, kannimari, perumatty grama panchayat,chittoor taluk, palakkad district.notice issued under section 240 of the kerala panchayat raj act, 1994 and the rules, by the special grade secretary of perumatty grama panchayat.as ground water is excessively exploited for the use of ..... traditional drinking water sources' and that of the state of article 21 of the constitution of india. though ground water is not expressly mentioned, section 218 of the act makes the panchayat, the custodian of all natural water resources. therefore, the action taken by the panchayat against the 2nd respondent to prevent .....
Tag this Judgment!Court : Kerala
Decided on : Dec-15-2003
Reported in : 2004(1)KLT565
..... such a contention was not available to them. it is further contended that rule 5 is beyond the rule making power of the government as contained in section 22 of the act, which did not enable the executive government to exercise the power of subordinate legislation to bring about a prohibition on attachment by courts.5. the rules have ..... and sale of properties by court will not come within the definition of 'transfer' as contained in section 2(g) of the act. section 2(g) of the act reads as follows:'2(g) 'transfer' in relation to immovable property, means an act by which immovable property is conveyed by any documentary or oral transaction, whether by way of mortgage with ..... quashing exts.p4 and p6 orders taking the view that the court sale will not come under 'transfer' as defined in section 2(g) of the act and therefore, there was no restriction as imposed by section 4. the learned single judge also found that the contention of the appellants that there was prohibition of attachment and sale .....
Tag this Judgment!Court : Kerala
Decided on : Dec-15-2003
Reported in : 2004(2)KLT420
..... by the learned counsel for the petitioner. hence on a consideration of the power conferred on this court under section 24 of the c.p.c. and section 8 of the divorce act read with section 7 of the family courts act, i overrule the objection raised by the respondents regarding the question of jurisdiction for the purpose of disposing the ..... of either of them is a matter falling within the competence of the family court under clause (c) of explanation to sub-clause (1) of section 7 of the family courts act, 1984.8. shri v. philip mathews cited several decisions of the supreme court to canvas for the proposition that inconvenience and hardships suffered by the female ..... solemnised in 'st joseph's church, veroor, changanacherry in kottayam district.6. shri mathew philip, learned counsel for the respondents contended that under section 7(1)(b) of the family courts act, 1984 a place where a petition has to be filed for asettlement of the matrimonial dispute is the place where a suit could have been .....
Tag this Judgment!Court : Kerala
Decided on : Dec-10-2003
Reported in : I(2004)ACC749; AIR2004Ker129; 2004(1)KLT479
..... exceeding seven days but not exceeding thirty days, at the rate of one-third of the quarterly tax on that motor vehicle.under section 4 of the act the tax levied under sub-section (1) of section 3 shall be paid in advance within such period and in such manner as may be prescribed by the registered owner or person having ..... such vehicle for use in the state, except during any period for which no tax is payable on such motor vehicle under sub-section (1) of section 5 of the act. sub-section (4) provides that notwithstanding anything contained in sub-section (1) the government may, from time to time, by notification in the gazette, direct that a temporary licence for a ..... than three in number including the state in which the permit is issued as may be specified in such permit in which case certain provisions of the act mentioned in the sub-section shall, as far as may be, apply in relation to such permits. in view of this violation the petitioners who are granted tourist permit in respect .....
Tag this Judgment!