Court : Kerala
Decided on : Nov-18-2003
Reported in : [2004]271ITR173(Ker); 2004(1)KLT149
..... not the court must apply what is called 'functional tests' and further held that hotel building and theatre building are plant within the meaning of section 43(3) of the act and accordingly entitled to depreciation as applicable to the plant. the apex court in scientific engineering house's case, supra (1986) 187 itr 86 ..... performs have to be examined. the building and the structure can be considered to be plant provided they fulfil the conditions mentioned above. scheme of section 32 of the income tax act is to provide different rates of depreciation for building, machinery, plant or furniture, shops, buildings used for hotels, aeroplanes and other items mentioned ..... data and other literature comprised in the documentation service as specified in clause 3 constituted book and fell within the definition of plant under section 43(3) of the income tax act, 1961. the apex court held that these documents did not perform any mechanical operations or process and that they did not militate against .....
Tag this Judgment!Court : Kerala
Decided on : Nov-18-2003
Reported in : (2004)186CTR(Ker)357
..... not the court must apply what is called 'functional tests' and further held that hotel building and theatre building are plant within the meaning of section 43(3) of the act and .accordingly entitled to depreciation as applicable to the plant. the apex court in scientific engineering houses case (supra) considered the drawings, designs, ..... have to be examined.the building and the structure can be considered to be plant provided they fulfil the conditions mentioned above. scheme of section 32 of the income tax act is to provide different rates of depreciation for building, machinery, plant or furniture, shops, buildings used for hotels, aeroplanes and other items ..... data and other literature comprised in the documentation service as specified in clause 3 constituted book and fell within the definition of plant under section 43(3) of the income tax act, 1961. the apex court held that these documents did not perform any mechanical operations or process and that they did not militate against .....
Tag this Judgment!Court : Kerala
Decided on : Nov-05-2003
Reported in : 2004(2)KLT947
..... landlord.(6) the munsiff of the principal munsiff as the case may be, is expected to execute the order passed under section 11(10) of the act under section 14 only after the expiry of the time fixed under section 11(10). in other words, it is mandatory on the part of the rent control court to fix a specified ..... case is whether the rent control court after having satisfied that the need of the landlord under sub-section (3) of section 11 of act 2 of 1965 is bona fide could still reject the application under section 11(10) of the act on the ground that the claim is not bona fide.2. rent control petition was filed seeking eviction ..... court for executing the order passed under section 11(10). in this connection it is also necessary to examine section 14 of the act which reads as follows :'14. execution of orders:--every order made under section 11 or section 12 or section 13 or section 19 or section 33 and every order passed on appeal under section 18 or revision under section20 shall, after .....
Tag this Judgment!Court : Kerala
Decided on : Nov-04-2003
Reported in : AIR2004Ker240; II(2004)DMC392
..... there must be some strong prima facie case to be established by the husband to show non access in order to get over the legal presumption under section 112 of the evidence act and supreme court has also observed that nobody can be compelled to give blood sample. therefore, the position is that the court has power to give a ..... entertained.(3) there must be a strong a prima facie case in that the husband must establish non-access in order to dispel the presumption arising under section 112 of the evidence act.(4) the court must carefully examine as to what would be the consequence of ordering the blood test; whether it will have the effect of branding a ..... undergo dna test is misconceived of the legal position. according to the counsel, various decisions of the apex court arise out of the presumption arrived at under section 112 of the evidence act which provides that the fact that any person was born during the continuance of a valid marriage between his mother and any man, or within 280 days .....
Tag this Judgment!Court : Kerala
Decided on : Nov-03-2003
Reported in : 2004(1)KLT245; [2004]135STC241(Ker)
..... is also submitted by the petitioners that in the neighbouring states also no exorbitant fees are charged as fee for renewal of registration. therefore, section 14(5) of the kgst act in so far as it requires registered assessees to pay renewal fee payable from year to year at the same rate of initial registration fee ..... depending upon the turnover cannot said to be exorbitant, if it is one time affair. there is no ground for setting aside section 14(1) charging initial registration fee especially when section 13 of the act is not challenged. once a dealer is registered, depending upon the turnover security also can be increased.13. renewal of registration ..... (1) of the constitution. parliament has exclusive jurisdiction for charging tax or fees in respect of interstate sales. therefore, we declare that section 14(1a) of the kerala general sales tax act is unconstitutional and beyond the powers of the state legislature. this is further supported by the fact that with regard to the inter-state .....
Tag this Judgment!Court : Kerala
Decided on : Oct-31-2003
Reported in : 2004CriLJ1995; 2004(1)KLT72
..... granting the relief to the respondent. it is also argued that in this particular case, bail was granted strictly in accordance with the provisions contained in section 41a of the abkari act and the state is not entitled to seek cancellation of the bail. hence he prayed for dismissal of the petition.6. i shall first consider the ..... has argued that the bailapplication was not opposed by the public prosecutor and hence the state is not entitledto challenge the order of the sessions judge. section 41 a of the abkari act provides that if the public prosecutor or the assistant public prosecutor, as the case may be, opposes the application, bail can be granted only if ..... sakthidharan. the case diary also shows that the respondent was involved in another case, crime no. 300 of 2000 of palluruthy police station registered under section 55(a) of the abkari act. the case diary also shows that from the office of the godown the investigating officer seized a note book and printed receipt book in the name .....
Tag this Judgment!Court : Kerala
Decided on : Oct-27-2003
Reported in : 2003(3)KLT1046
..... a criminal court undertakes, of the materials available before it, must certainly vary from circumstance to circumstance and stage to stage. at the initial stage of section 203/204 cr.p.c., a criminal court considers the materials available before it for the short purpose of deciding whether 'there is sufficient ground to proceed ..... discharged.9. counsel have been heard. the learned counsel for the petitioner/complainant, shri. mathew john contends that the learned magistrate overstepped his jurisdiction under section 245 cr.p.c. the exercise of weighing the evidence in golden scales or even appreciating such evidence to decide whether such evidence is acceptable is not ..... the accused persons are responsible for perpetrating such crimes on her in the house of the deceased sabu. along with the deceased they had indulged in criminal acts, she alleged. the obvious suggestion, though not specifically urged, is that sabu must also have suffered injuries in that melee.4. sworn statement was taken .....
Tag this Judgment!Court : Kerala
Decided on : Oct-23-2003
Reported in : AIR2004Ker219
A. Lekshmi Kutty, J.1. These two appeals arise from the common judgment in O.S.Nos. 652 & 684 of 1989 on the file of the Principal Sub Court, Thiruvananthapuram. O.S.No.652/1989 was filed by the plaintiff for specific performance of the agreement of sale. The averments in the plaint was that the plaint schedule property originally belonged to late Sri M. Subbiah Pillai, father of the first defendant. Late Subbiah Pillai obtained title and possession over the property as per the decree and delivery list in O.S.No. 59/50 on the file of the Sub Court, Thiruvananthapuram. Subbiah Pillai passed away on 9-2-1983 and as per the registered Will No.18/1979 executed by him all his right, title and possession over the plaint schedule properties devolved on his three sons viz. S. Gopalakrishna Pillai, the first defendant and S. Bhagavathi Pillai. On 4-5-1988 they jointly executed an agreement of sale in favour of the plaintiff agreeing to sell the entire 20 cents for a total consideration of R. 2,...
Tag this Judgment!Court : Kerala
Decided on : Oct-20-2003
Reported in : AIR2004Ker39
..... on the decision reported in mathew elechiamma v. markose korulla, air 1979 ker 178. in that case the first suit was without issue of notice under section 106 of the transfer of property act. when the second suit was filed after notice it was found that the dismissal of the first suit as not pressed will not stand in the way ..... as the first suit within the meaning of order 23, rule 1 (3), civil p.c. the terms 'subject-matter' and 'the same matter' which occurred in the corresponding section 373 of the old code have not been defined, and, must, we think, be construed strictly in a penal provision of this character. without attempting an exhaustive definition of all ..... under order 7, rule 3 of the code of civil procedure. it cannot be forgotten that the right to access to one's residence as 'recognised by indian easements act is a substantive right and that is part of a right to live. therefore, the question has to be considered whether the plaintiff has established his easement right by .....
Tag this Judgment!Court : Kerala
Decided on : Oct-17-2003
Reported in : IV(2004)BC413; 2004(2)KLT503
..... facts as relevant for the decision of this case may be briefly noticed.2. on june 20, 2000, the federal bank limited filed a petition under section 19 of the act for the recovery of an amount of rs. 10,28,56,710.39 from the petitioner. an objection with regard to the maintainability of the petition was ..... the short question that arises for consideration is-was the petition filed by the respondent-bank not in conformity with section 19 of the act?6. a few provisions of the act, which are relevant for the purposes of this case, may be noticed. section 2 embodies the definitions. clauses (d) and (g) are relevant. these provide as under:'2(d) ..... the time of making the application, actually and voluntarily resides or carries on business .................. or the cause of action, wholly or in part arises'. clause (2) of section 19 permits a bank or a financial institution to join another bank or institution in proceedings before the tribunal. under clause (3), the application has to be submitted in .....
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