Court : Kerala
Decided on : Apr-11-2003
Reported in : 2003(3)KLT908
..... available even as per the provisions in the statute. it was further argued that the petitioners can challenge the order rejecting the nomination in accordance with section 69 of the co-operative societies act. reliance was also placed on a decision of the division bench of this court in andoorkonam service co-operative bank v. co-operative election commission (2002 ..... one lady member. there is a note attached to ext.p1. clause 5 in the note says that the candidates contesting for the election should not incur disqualification under section 28 and rule 44 of the rules. clause 4 says that a candidate contesting for the reservation seat to the sc/st should produce a certificate showing his caste. ..... (1) reads:'(1) no member of the society shall be eligible for being elected, or appointed as a member of the committee of the society under section 28 if he: (a) is disqualified under section 28; or (b) is a near relative of a paid employee of the society; or (c) (i) is in default to the society or .....
Tag this Judgment!Court : Kerala
Decided on : Apr-10-2003
Reported in : 2003(2)KLT530
..... decision in 1983 klt 172 was a case relating to reconstruction. in that decision, chundrasekhara menon, j. while analysing the position held as follows: 'under section 11(4) of the act, if the building is in such a condition that it needs reconstruction and if the landlord requires bona fide to reconstruct the same and if he satisfies ..... reconstruction of only one room in the very many rooms in a building or a structure. he could only ask for a renovation as provided under section 11(5) of the act. so when a reconstruction is involved with the corresponding obligation in the landlord to offer the reconstructed building to the tenant or tenants, reconstruction can ..... against the second respondent is to start an icecream parlour, etc. there the second respondent can raise the contention regarding the proviso to section 11(3) of the kerala buildings (lease and rent control) act. thus, we find that there is misjoinder of cause of auction in the case and the petition is liable to be dismissed for .....
Tag this Judgment!Court : Kerala
Decided on : Apr-10-2003
Reported in : 2003(2)KLT312
..... to the lawful activities of the petitioners. instead of encouraging such forces by interfering with anything and everything to satisfy misplaced public sentiments, the collector should act in accordance with law and enforce it even if it is to the dislike or discomfort of same public. it is not known whether the first respondent ..... which is a minor mineral, is concerned there is comprehensive law called the mineral concession rules, 1960, issued under the mines and minerals (regulation and development) act, 1957. the geologist is the person notified under ext.p11 notification by the director of mining and geology to enforce the mineral concession rules, which provide for ..... that as the head of the district administration and in charge of the administration of land laws such as land utilisation order, the land conservancy act, etc. the revenue authorities have powers in these matters. even though revenue authorities are in charge of administration of land laws, such as land utilisation order .....
Tag this Judgment!Court : Kerala
Decided on : Apr-09-2003
Reported in : 2003(3)KLT854; [2006]143STC333(Ker)
..... are entitled to such a relief for various reasons. in the first place granting of sales tax exemption is to be done by the government in public interest under section 10 of kgst act and this court has no power to grant exemption to any class of dealers. secondly, out of 115 declared kv industries government rightly or wrongly granted exemption only ..... do not know how a classification can be made based on the date of declaration of industry as a kv industry for the purpose of levy of tax. section 10 of the kgst act gives power to the government to grant exemption to any class of dealers or to any class of products. however, this does not mean within the same class ..... 21 listed in sro 291/2000 were liable to pay sales tax like other dealers if their annual turnover is rs. 2 lakhs and above, as provided under section 5(1) of the kgst act. however, the government simultaneously issued sro 292/00 dated 31.3.2000 effective from 1.4.2000 providing for concessional rate of tax on the products of .....
Tag this Judgment!Court : Kerala
Decided on : Apr-08-2003
Reported in : 2003(2)KLT1009
..... the rates and only at the points specified against such goods in the said schedules. it is unnecessary for us to refer to the other clauses of sub-section (1) of section 5 of the act for the purpose of this case. the first and second schedules specified the description of goods, the point of levy and the rate of tax. it ..... the state legislature has provided that sales of purchased goods by dealers holding patent or trade mark shall not be deemed to be resale within the meaning of section 2(26) of the act and the turnover of sales of goods purchased by such dealers shall not be deducted from its turnover. in other words in case of sales of such ..... of the supreme court in sales tax commr., indore v. j. singh : [1967]2scr720 .11. we have already extracted the provisions of sub-sections (2), (2a) and (2b) of section 5 of the act introduced by the finance act, 1998 with effect from 1.4.1998. before considering the validity of those provisions it is necessary to understand the scope and ambit of .....
Tag this Judgment!Court : Kerala
Decided on : Apr-08-2003
Reported in : (2003)184CTR(Ker)52
..... of a composite item of a property which has been sold as one item. the rajasthan high court after referring to the provisions of section 2(14), section 32 and section 48 of the act observed that it is not in dispute that land is a capital asset and if the price of two capital assets has been charged at ..... fact that the income from the residential property is being assessed as income from house property cannot be a ground for denying the benefit available under section 80t and section 54e of the act as contended by the senior central government standing counsel. we accordingly answer the question referred in the affirmative, i.e., in favour of the ..... expenditure incurred wholly and exclusively in connection with such transfer ; and (ii) the cost of acquisition of the asset and the cost of any improvement thereto. section 53 of the act provides for exemption of capital gains from a residential house, it provides that capital gain arises from the transfer of a capital asset (other than a short- .....
Tag this Judgment!Court : Kerala
Decided on : Apr-04-2003
Reported in : III(2003)BC263; 2003(2)KLT377
..... learned magistrate was obliged to answer. to answer this crucial question the standard/yard stick/touch stone to be adopted is certainly the one specified under section 3 of the evidence act. under section 3 of the evidence act a fact is said to be proved when, the court on the basis of the materials before it, either believes it to exist, or ..... produced at exh.55.a is admissible in evidence. i am inclined to accept the said view of the learned single judge of the bombay high court that section 2(8) of the act is only directory and not mandatory. the non/inadequate compliance was of no substance at all. it had not resulted in any prejudice. it is evident notwithstanding ..... endorsement that it is a 'true copy' of the bank's account. i have been taken through section 2(8) of the bankers' book evidence act and section 4 of the said act. sections 2(8) and 4 of the bankers' book evidence act read as follows; section 2(8): 'certified copy' mens a copy of any entry in the books of a bank together .....
Tag this Judgment!Court : Kerala
Decided on : Apr-04-2003
Reported in : II(2004)BC152; 2003(2)KLT750
..... thereby he became the holder in due course, cannot be followed as it is per incuriam of section 27 of the n.i. act and section 306 of the indian succession act since section 27 of the n.i. act empowers agency and section 306 of the indian succession act provides that demands and rights of action of or against the deceased survive to and against the ..... maker or drawee of the cheque, legal heir of the maker or drawee of the cheque is not liable for criminal action under section 138 of the act.4. section 78 provides to whom payment should be made. unlike section 138, section 78 says that if the amount is paid to the holder of the instrument, there will be sufficient discharge of liability. 'holder ..... the holder in due course of the cheque:........(b) xx x x x(c) xx xx xx xx' (underlining for emphasis)proviso (b) and (c) of section 138 and section 142(a) of the act together would show that it is the payee or the holder in due course of the cheque who has to issue notice of dishonour and on getting .....
Tag this Judgment!Court : Kerala
Decided on : Apr-04-2003
Reported in : 2003(2)KLT567
..... authority and substituted its judgment for that of the government. the tribunal was not right or justified in doing so.16. when the grievance of a section of officers was brought to the notice of the state government through a representation, the state government constituted an expert committee to look into the matter and ..... reach injustice where ever it is found and to mould the reliefs to meet the peculiar and complicated requirements of this country.(xvii) though the high court acting under article 226 of the constitution is not bound by the technical rules applying to the issuance of prerogative writs like certiorari, prohibition and mandamus in the united ..... of law contemplates governance by laws and not by humour, whims and caprices of the men to whom the governance is entrusted for the time being. an act uninformed by reason is arbitrary.(viii) arbitrariness is anathema to state action in every sphere and wherever the vice percolates, the court would not be impeded by technicalities .....
Tag this Judgment!Court : Kerala
Decided on : Apr-03-2003
Reported in : I(2004)BC378; 2003(2)KLT347; [2003]45SCL555(Ker); [2004]134STC377(Ker)
..... , whether the same be registered, executed or passed, as the case may be, before or after the commencement of the banking companies (amendment) act, 1959. section 6 of the banking regulation act deals with the business which can be carried on by banking companies. it provides that in addition to the business of banking, a banking company ..... before the sales tax authorities. no order as to costs.'this is the situation which prevailed prior to the amendment of the definition of 'dealer' in section 2(viii) of the act. in section 2(viii) a new clause - clause (g) was added whereby a bank or a financial institution which, whether in the course of its business ..... appellants the main business of the appellants must be one of dealing in goods. the activity in question cannot be brought under the definition of business under section 2(vi) of the act. the senior counsel brought to our notice the decisions reported in lord krishna bank limited and anr. v. assistant commissioner (assessment i), sales tax .....
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