Court : Kerala
Decided on : Jul-15-2003
Reported in : AIR2004Ker206; 2003(3)KLT56
..... court fee is payable on suits, appeals, revisions, etc. filed and presented on behalf of the government before any court under the provisions of the act. section 73a of the act is as follows:- '73a. special provision regarding suits, appeals, revision etc. filed by or on behalf of the government before the court.- notwithstanding anything ..... examined the matter in detail and decided to exempt the state from payment of court fees under this act by inserting a new section, namely section 73a'. therefore the intention of the act is very clear that the introduction of section 73a is only to exclude the state government from payment of court fees and not the central government ..... in this case also the term 'government' would include central government. 4. it is contended by the government pleader that the parent act as well as the amendment act which introduced section 73a relates to the payment of court fees when cases, petitions etc. are filed in the state of kerala. it is specifically stated .....
Tag this Judgment!Court : Kerala
Decided on : Jul-11-2003
Reported in : AIR2004Ker168; 2003(3)KLT442
..... no rent is paid, the proprietor of the show including any person responsible for the management thereof. the above provision clearly brings out the distinction between section 3 of the 1961 act and the charging provisions under the other two statutes. these categorically provide that tax shall be levied at the rates as prescribed. thus, levy and ..... it leaves the authority or the dealer with no choice. similarly, even in the case of panchayats, the provision for levy of taxes etc. is contained in section 200 of the panchayat raj act, 1994. it enables the panchayat to levy taxes on buildings, profession, advertisement etc. in clause (4), it has been provided as under: '4(i) ..... the respondent-panchayat has controverted the claim as made on behalf of the appellant. he submits that keeping in view the aims and objects of the act and the provisions contained in section 3, the tax as levied by the respondent is in conformity with law. the view taken by the learned single judge, thus, deserves to be .....
Tag this Judgment!Court : Kerala
Decided on : Jul-11-2003
Reported in : 2004(2)KLT186; (2008)11VST380(Ker)
..... and the notification no. x.11014/8/88-dms&pfa; dated 17.3.1938 issued under sub clause (iv) of clause (b) of section 3 of the said act which specifically provided that 'disposable hypodermic syringes' are drugs. the assessee had collected tax at the rate applicable to 'drugs' during the relevant assessment years ..... ) 19 stc 469 which considered the question whether 'coal' included charcoal observed that is well-settled that in interpreting items in statutes like the excise tax acts or sales tax acts, whose primary object is to raise revenue and for which purpose they classify diverse products, articles and substances, resort should be had not to the scientific ..... plastic pipes'. the question as to whether 'hypodermic clinical syringes could be regarded as glassware under entry 39 of the first schedule to the u.p. sales tax act, 1948 came up for consideration before the supreme court in indo international industries v. commissioner of sales tax, uttar pradesh, (1981) 47 stc 359. the assessee .....
Tag this Judgment!Court : Kerala
Decided on : Jul-10-2003
Reported in : AIR2004Ker81
..... .a. were obtained on suppression of material facts and evidence and it was the result of fraud and misrepresentation.it was also stated as follows :'the relief under section 3(3) of the act was granted on the ground that the applicant is holding the property under a valid registered document executed prior to the appointed day. as a matter of fact ..... 8-3-1983, in fact the dismissal of m.f.a. no. 328 of 1981 was of no no consequence since review petition was filed before the tribunal under section 8b of the act and the tribunal could have passed an order on the view petitioner on merits, notwithstanding any judgment, decree or order on merits notwithstanding any judgment, decree or order ..... 22.25 hectares of land. since the applicant had no title over the property in question as on 10-5-1971 no relief also could be granted under section 3(3) of the vesting act. assuming that he had title to the property as per document no. 2685/1968 even then the property claimed in the o.a. is not the property .....
Tag this Judgment!Court : Kerala
Decided on : Jul-09-2003
Reported in : (2003)IIILLJ768Ker
..... ltd. v. employees' state insurance corporation 2002 3 lln 164. he had referred to the following observations:'proviso to clause (b) of explanation to sub-section (1-a) of section 77 of the act, extracted above, specifically lays down that corporation cannot make a claim after five years of the period to which the claim relates. in this case, for the ..... it would thus be seen that the cause of action for contribution would arise only after the decision by the insurance court in the proceedings is laid under section 75 of the act. until then, the cause of action cannot be said to have arisen. in other words, there is no bar of limitation.'16. a perusal of the ..... the contributions for the period from july, 1982, to march, 1984, was passed. thereupon, the respondent had filed an application on may 24, 1990 under section 75(1)(g) of the act. the said application was decided by the court vide order dated february 25, 1994. the. insurance court had upheld the contention of the respondent that 'the .....
Tag this Judgment!Court : Kerala
Decided on : Jul-09-2003
Reported in : 2003(3)KLT42
..... s.i. corporation (2002 (3) lln 164). he had referred to the following observations in paragraph 10:'10. proviso to clause (b) of explanation to sub-section (1a) of section 77 of the act, extracted above, specifically lays down that corporation cannot make a claim after 5 years of the period to which the claim relates. in this case, for the first ..... .'it would thus be seen that the cause of action for contribution would arise only after the decision by the insurance court in the proceedings is laid under section 75 of the act. until then, the cause of action cannot be said to have arisen. in other words, there is no bar of limitation','a perusal of the above ..... 1a) it cannot make a claim arising out of this cause of action after 1.11.1993. but the present application has been filed by the employer under section 75 of the act for determining the dispute as to whether the appellants are liable to pay the contribution demanded. in this context, the following observation of the supreme court in .....
Tag this Judgment!Court : Kerala
Decided on : Jul-04-2003
Reported in : 2003(3)KLT209
..... of any other sum mentioned under the heading 'payment of compensation etc. by and to the corporation' in chap.xvi of part vi of the act containing section 417. section 105 of the act would therefore lose its significance if demand of property tax is treated on par with any other claim of money simpliciter. on a harmonious construction of ..... recovery of the amount that will come under rule 30 of the rules. no limitation is prescribed under that rules. the limitation is prescribed under section 417 of the act. section 417 of the act states as follows: 'no distraint shall be made, no suit shall be instituted and no prosecution shall be commenced in respect of any sum due ..... save as otherwise expressly provided in schedule ii, be paid by the owner of the assessed premises within thirty days after the commencement of the half-year. section 138 of the act says that the rules and tables embodied in schedule ii shall be read as part of the chapter. schedule n deals with taxation in the finance rules .....
Tag this Judgment!Court : Kerala
Decided on : Jul-04-2003
Reported in : [2004]138STC410(Ker)
..... 'fibre foam' in the form of an explanation introduced in entry 111. according to us, the provisions of entry 111 and the explanation thereto inserted by the finance act, 1992 has no relevance for the purpose of deciding the question for the assessment year 1991-92. we also do not find any merit in the submission of the ..... submitted that in the absence of any other evidence to show that the petitioner's product is not fibre foam as contended, the authorities and the tribunal were justified in acting on the basis of the certificate issued by the sole selling agents.4. the petitioner, it is stated, is engaged in the manufacture of rubberised coir products by ..... , etc., in the name and style of fibre foam (p) limited at baliapattam, cannanore. in the assessment for the year 1991-92 both under the kgst act and under the cst act assessee claimed exemption in respect of the sales turnover of rubberised coir products manufactured by it for the period from january 1, 1992 to march 31, 2002 under .....
Tag this Judgment!Court : Kerala
Decided on : Jul-04-2003
Reported in : 2003(2)ALT(Cri)459; I(2004)BC339; [2004]122CompCas758(Ker); 2003(3)KLT439; [2004]53SCL115(Ker)
..... micro person - the individual victim but also the macro person - the state'.6. as already mentioned above, the case on hand is one arisen under section 138 of the negotiable instruments act. as already noticed, it was a private complaint wherein the complainant had engaged a private counsel. the accused was also represented by a private counsel. the ..... c. no. 510/99 on the file of the judicial first class magistrate-ii, kochi. that case arose on a private complaint by the respondent under section 138 of the negotiable instruments act, 1881. the complainant was represented by a private counsel, like the accused. the state did not have any role at all in the prosecution of ..... in varghese v. state of kerala, 2002 (1) klt 488, wherein it has been held that in a case under section 138 of the negotiable instruments act, there arises no question of payment of compensation under section 357(3) to the state. that decision is doubted raising a question by the learned single judge as follows, can the .....
Tag this Judgment!Court : Kerala
Decided on : Jul-03-2003
Reported in : 2004(1)KLT312; (2004)IILLJ448Ker
..... competence.8. another contention raised by the petitioner in o.p. no. 1645/93 is that they are manufacturing only rubberised mattresses. as per the principal act, before amendment under section 2(c), 'coir products' means mats and mattings, rugs and carpets, ropes and other articles manufactured wholly or partly from coir and coir yarn'. after ..... of contribution by employers or producers is valid. therefore, contributions are payable at the rates as prescribed under sl. nos. 1 to 8 in annexure to the act in view of section 4(2). we quote the same.sl. categoryrate of contribution (1) (2) 1. employers engaged in production of yarn usingspinning ratts: (a) traditional ratt ..... coir products and exports them to any country outside india from ports outside the state of kerala'.'producer of coir products' is defined in section 2(q) of the amended act as follows:''producer of coir products' means a person who manufacture coir products or carries on the business of processing coir products for export .....
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