Court : Kerala
Decided on : Feb-11-2003
Reported in : [2003]116CompCas397(Ker); (2003)4CompLJ108(Ker); 2003(1)KLT774
..... it cannot be said that the trust carries on the business of selling and supplying goods so as to fall within the meaning of 'dealer' under section 2(11) of the act. madras port trust case was also considered by the apex court in sai publication case.7. the principle laid down by the apex court in the ..... appointment to the appropriate authority. appropriate authority as defined under section 16 of the central sales tax act is the authority competent to assess tax on the company. learned government pleader also submitted learned company judge has committed an error in holding that ..... effected by central government and therefore entitled to collect tax from persons who purchase materials in auction. learned government pleader also made reference to section 17 of the central sales tax act and submitted the official liquidator or any person appointed as the receiver of any assets of a company are bound to give notice of its .....
Tag this Judgment!Court : Kerala
Decided on : Feb-06-2003
Reported in : 2003CriLJ2917
..... i.a.s., principal secretary to government, transport department (retired) was the accused. the said crime was registered against him under section 13(2) read with section 13(1)(e) of the prevention of corruption act, 1988. the allegation against him was that while holding the post of secretary to government, irrigation department, he amassed wealth disproportionate to ..... cell registered case no. v.c. 3/97 against the petitioner on 27-5-1997 alleging the commission of offences under section 13(2) read with section 13(1)(e) of the p.c. act. the petitioner was suspended from service on 8-7-1997 by the government on the basis of the report submitted by the ..... is the accused in v.c. no. 3/97 of the vigilance and anti-corruption bureau, special cell, thiruvananthapuram registered under section 13(2) read with section 13(1)(e) of the prevention of corruption act, 1988, on the allegation that while he was holding various posts in the police department, he has amassed assets disproportionate to his .....
Tag this Judgment!Court : Kerala
Decided on : Feb-03-2003
Reported in : 2004(1)KLT490; [2006]143STC414(Ker)
..... held in that case as far as the sale of sim card is concerned, there cannot be any doubt that it amounts to 'sale' within the meaning of section 2(xxi) of the act as there is transfer or property in the goods, ie., sim card, by the service provider to the subscriber, for cash or for deferred payment or other ..... in the course of import of the goods into the territory of india'.a dealer whose total turnover of goods of a year exceeds the limits specified in section 5(1) of the act, the taxable turnover is exigible to tax at the point and at the rates provided in the schedule. in the instant case the tribunal has considered the ..... of valuable information having high technical importance and so it squarely falls within the definition of 'sale' under section 2(xxi) of the act read with the definition of 'goods' under section 2(xii) and the definition of 'taxable turnover' under section 2(xxv) of the act.4. we have considered the rival submissions. the main part of the definition of sale under .....
Tag this Judgment!Court : Kerala
Decided on : Feb-03-2003
Reported in : [2004]138STC1(Ker)
..... the transactions in question should have the incidents of a sale. government pleader also sought reliance on the explanation to the definition of 'sale' under section 2(xxi) of the act. the government pleader also pointed out that there is no stipulation in the agreement that the goods ordered to be purchased by the petitioner should be ..... of adjudicating the question in this case. the assessing authority while deciding the question will consider the applicability of the provisions of explanation 5 of section 2(xxi) of the act also. we accordingly set aside the orders of the two appellate authorities on this point and direct the assessing authority to consider the claim of ..... i) particularly clauses 2(b), 13 and 16 thereof and the correspondents, purchase bills, debit notes, etc., and also with reference to explanation 5 of section 2(xxi) of the act. petitioner is free to rely on the decisions referred to in this judgment in support of its case.12. one other contention also arises in this .....
Tag this Judgment!Court : Kerala
Decided on : Jan-31-2003
Reported in : 2003(2)KLT317
..... in possession on the date of proceedings for eviction and his legal representatives, who came into the category of tenants by virtue of the inclusive definition in section 2(6) of the act cannot claim the protection. in the instant case, the present occupants admittedly are the legal representatives of deceased raghavan the original tenant and they came into ..... in 1965. a tenant in occupation continuously from 1.4.1940 must have remained in possession for a period of about 25 years on the date when the act came into force. section 11(17) would thus apply only to tenants who are in occupation from 1st april, 1940. it is crucial to note that such a protection is ..... question whether it is available exclusively to the tenant who was originally inducted or to his legal heirs who come within the sweep of the inclusive definition in section 2(6) of the act which we extract below:-'(6) 'tenant' means any person by whom or on whose account rent is payable for abuilding and includes:-(i) the heir .....
Tag this Judgment!Court : Kerala
Decided on : Jan-31-2003
Reported in : (2003)181CTR(Ker)193; [2003]261ITR390(Ker); 2003(1)KLT687
..... court considered the claim for deduction of the expenditure incurred for the foreign travel of the wife of chief executive of the assessee company under section 37(1) of the act. the assessing officer rejected the said claim holding that the expenditure was incurred for non-business purposes. this was confirmed in appeal by the commissioner ..... in the absence of evidence that the expenditure was incurred for the purposes of the business of the assessee, cannot be allowed as a deduction under section 37 of the act. in steel ingots pvt. ltd. 's case mentioned supra the madhya pradesh high court considered the question of allowability of the expenditure incurred on the ..... wholly and exclusively for the purpose of trade or business of the assessee.' in order that an expenditure should qualify for deduction as contemplated by section 37(1) of the act one of the requirements of the provision is that the expenditure must have been laid out wholly and exclusively for the purpose of business. hence .....
Tag this Judgment!Court : Kerala
Decided on : Jan-31-2003
Reported in : 2003(2)ALT(Cri)217; II(2003)DMC594; 2003(2)KLT946
..... of persons to whom the muslim personal law (shariat) applies.'in the case of dowry death also, a presumptive provision was added by the above amendment act by enacting section 113b which reads as follows:'113b. presumption as to dowry death.- when the question is whether a person has committed the dowry death of a woman and ..... or danger to life, limb or health (whether mental or physical) of the woman will also constitute 'cruelty'.4. by the above amendment act of 1983, section 113a of the indian evidence act was also amended incorporating a presumption which is as follows:'113 a. presumption as to abetment of suicide by a married woman.- when the question ..... 'soon before' is not synonymous with the term 'immediately before' and is opposite of the expression 'soon after' as used and understood in section 114, illustration (a) of the evidence act. these words would imply that the interval should not be too long between the time of making the statement and the death. it contemplates the .....
Tag this Judgment!Court : Kerala
Decided on : Jan-30-2003
Reported in : AIR2003Ker208; 2003(1)KLT850
..... supreme court, it is not necessary to examine the matter at length. the short question that arises for consideration is - has the state government acted in violation of section 39 in refusing to make reservation for the handicapped persons for admission to the post graduate degree/diploma courses in different specialties of medicine and surgery ..... v. mary joseph (2001 (3) klt 26) dismissed the writ petition. in mary joseph's case, the bench had ruled that section 39 appeared in chapter 6 of the act. this chapter primarily deals with employment. thus, the reservation for the physically handicapped had to be made only at the time of recruitment. ..... any reservation for the handicapped persons for admission to the post graduate courses in medicine, surgery etc. violative of section 39 of the persons with disabilities (equal opportunities protection of rights and full participation) act, 1995? this is the short question that arises for consideration in this set of three cases. learned counsel .....
Tag this Judgment!Court : Kerala
Decided on : Jan-30-2003
Reported in : III(2003)ACC310; 2003(2)KLT23
..... even been suggested that he had any share in the profits of the business of quarrying.11. mr. surendranath contends that by virtue of the provisions of section 12 of the act the appellant should be deemed to be the principal employer. he has placed reliance on the decision of the division bench of this court in narayani's ..... there was any relationship of employer and employee between the appellant and the deceased.15. mr. surendranath contends that the provision of section 12 is applicable. is it so?16. it is undoubtedly clear that the act was enacted to provide social security to the workmen and their dependents. the object was to provide for payment 'by certain classes ..... case (supra).12. a perusal of the provisions of the act shows that employer has been defined in section 2(1)(e) to include a 'person with whom the workman has entered into a contract of service'. under section 3 the employer is liable to pay compensation lor any personal injury 'caused to a workman .....
Tag this Judgment!Court : Kerala
Decided on : Jan-30-2003
Reported in : 2003ACJ721; [2003(97)FLR1103]; (2003)IILLJ720Ker
..... even been suggested that he had any share in the profits of the business of quarrying. 10. mr. surendranath contends that by virtue of the provisions of section 12 of the act, the appellant should be deemed to be the principal employer. he has placed reliance on the decision of the division bench of this court in narayani 's ..... that there was any relationship of employer and employee between the appellant and the deceased. mr. surendranath contends that the provision of section 12 is applicable. is it so? 14. it is undoubtedly clear that the act was enacted to provide social security to the workmen and their dependants. the object was to provide for payment 'by certain ..... case (supra) 11. a perusal of the provisions of the act shows that 'employer' has been defined in section 2(1)(e) to include a 'person with whom the workman has entered into a contract of service'. under section 3, the employer is liable to pay compensation for any personal injury 'caused to a .....
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