Court : Kerala
Decided on : Sep-25-2003
Reported in : [2004]136STC335(Ker)
..... amount exclusive of the sales tax due on the bid amount. this would require a recomputation of the liability to pay forest development tax under section 75a of the forest act. the question of payment of balance amount left after recomputation and adjustment towards forest development tax by way of refund to the petitioners will arise ..... the state for the purpose of collection of the forest development tax and for remitting the same to the forest development fund created under section 75b of the act. the forest department was acting on behalf of the state in the matter of collection. as such, by no stretch of imagination, the forest development tax paid by ..... 1998] 108 stc 583; (1998) 6 ktr 118.10. the contention of the learned counsel for the petitioners isthat the forest development tax payable under section 75a of theforest act is a separate and independent charge and that by nostretch of imagination it can be treated as part of the turnover oftimber purchased by the petitioners from the .....
Tag this Judgment!Court : Kerala
Decided on : Sep-25-2003
Reported in : 2005(1)KLT145; [2004]137STC570(Ker)
..... the items from government owned corporations after paying tax and from other unregistered dealers whose turnover exceed the non-taxable limit. the counsel accordingly submitted that section 5a of the act is not attracted to the petitioner's transaction of purchase of sheep, goat, pig, etc. the counsel in support of the said contention relied on ..... it into meat is different from processing of raw shrimps and prawns. the tribunal ultimately held that the authorities below were justified in levying tax under section 5a of the act in the instant case. 4. sri t.m. sreedharan, learned counsel appearing for the petitioner in all these cases admitted that the question whether the ..... , special circle iii, ernakulam. in the assessment for the years under consideration the petitioner in its returns, inter alia, claimed non-liability to tax under section 5a of the act in respect of the purchase turnover of goat, sheep, pig, etc. this claim was made on the basis that the conversion of animals into meat by .....
Tag this Judgment!Court : Kerala
Decided on : Sep-25-2003
Reported in : II(2004)BC8; 2004(1)KLT64
..... in that case was whether an agent could sue the principal for accounts. the supreme court noted the statutory right of the principal to sue the agent under section 213 of the indian contract act. it was observed that the statute was not exhaustive and that the right of the agent to sue the principal is an equitable right arising under special .....
Tag this Judgment!Court : Kerala
Decided on : Sep-24-2003
Reported in : 2004(1)KLT290
..... v. m.r. murali ((2002) 3 scc 98) considered the above estoppel and held:-'the rule of estoppel contained in section 116 of the evidence act which estops the tenant from denying the title of the landlord at the commencement of the tenancy and the estoppel continues to operate so long as the tenant ..... who admits that he is a tenant under somebody else contends that the petitioner is the r.c.p. cannot be the landlord for want of proprietary title. section 116 of the evidence act lays down a rule of estoppel which completely estops a tenant from denying the title of the landlord. the supreme court in j.j. lal (p) ltd. ..... bonafide.........' (underlining ours)k.t. thomas, j. as a judge of this court in janaki amma (supra) observed as follows:-'in order to attract the second proviso to section 11 (1) of the act, the title of the landlord should have been denied by the tenant. then alone the rent control court would be obliged to decide whether such denial is bona .....
Tag this Judgment!Court : Kerala
Decided on : Sep-22-2003
Reported in : AIR2004Ker143; 2003(3)KLT901
..... afresh at the final stage of the proceedings. the court below examined the said question and took the view that the suit is not maintainable under section 49 of the indian trust act. however, the court proceeded to resolve the dispute holding that since district court is the principal civil court of original jurisdiction in the district it ..... so called or not. i uphold this objection raised by the first defendant and hold that the suit is not maintainable under section 49 of the indian trusts act.'the object of the indian trusts act is to define and amend the law relating to trusts and trustees. reason for exempting various types of trusts mentioned in the ..... 1 to 3, plaintiffs in the suit, sri. k.m.c. kurup, submitted that the suit is perfectly maintainable under section 49 of the indian trust act and what is excluded from the purview of the act is private religious endowments and not private religious trust and consequently the suit is maintainable. in any view of the matter, counsel .....
Tag this Judgment!Court : Kerala
Decided on : Sep-18-2003
Reported in : AIR2004Ker111; 2004(1)KLT55
..... decisions for deciding the question of maintainability of these two appeals.6. a.f.a. 83 of 2002 arises under the pro visions of land acquisition act. section 26(2) of the land acquisition act provides that every award passed shall be deemed to be a decree and the grounds of every such award shall be deemed to be a judgment ..... as defined in the code of civil procedure. section 54 of the land acquisition act deals with appeals. it reads as follows:-'54. appeals in proceedings before court.-subject to the provisions of the code of civil procedure, 1908, applicable to ..... . 60,000/-. dissatisfied with the compensation awarded by the tribunal, the legal representatives of the deceased claimant filed an appeal before this court as provided under section 173(1) of the motor vehicles act. since the value of the subject matter of that appeal was below rs. 1,00,000/- the same was also heard and disposed of by a .....
Tag this Judgment!Court : Kerala
Decided on : Sep-17-2003
Reported in : 2003(3)KLT805; (2004)ILLJ679Ker
..... that the e.s.i. corporation cannot demand contribution from the respondent in respect of the headload workers deployed by the committees constituted under section 18 of the headload workers act. i find no reasons to interfere with the above order passed by the e.i. court and as such the appeal has only to ..... for doing the headload works. when there was more work, he used to require the service of headload workers from the committee constituted under section 18 of the headload workers act. accordingly, the committee was deploying headload workers to the establishment of the respondent and was collecting the wages and other amounts including an amount ..... consideration was whether the e.s.i. corporation could claim contribution from the employers in respect of the workers deployed by the committee constituted under section 18 of the headload workers act for doing headload work in establishments. 2. sri. n. babu rao, the respondent herein was conducting the business of processing of pepper and .....
Tag this Judgment!Court : Kerala
Decided on : Sep-17-2003
Reported in : 2004(2)KLT610
..... contrary be liable to pay the proper cost thereof as an addition to the principal money with interest as is payable on the principal. section 72 of the transfer of property act states that a mortgagee may spend such money as is necessary for the preservation of the mortgaged property from destruction, forfeiture or sale and ..... the other contention raised by the learned counsel for the appellant is with regard to interest for the value of improvements. interest is claimed under section 63a of the transfer of property act. it has to be noticed that neither before the trial court nor before the lower appellate court such a contention was raised by the ..... got ascertained to find whether the building qualifies the definition of a hut. that argument is without any merit. the definition of kudikidappukaran under section 2(25) of the kerala land reforms act contains two parts. the first is the person claiming kudikidappu should not have any land in excess of three cents in corporation/ municipality .....
Tag this Judgment!Court : Kerala
Decided on : Sep-17-2003
Reported in : 2004(1)KLT140
..... such registration in pondicherry, vehicle was being used in mattancherry by the appellant even within the said 15 months. therefore tax is leviable in terms of section 3 of the act.5. we are unable to accept this contention of the government pleader. the use of the vehicle in a particular place is immaterial. when the ..... ago and it has been re-registered in kerala after 15 months of its registration in the union territory of pondicherry. therefore, going by proviso to section 3 of the act, no tax could have been collected. the proviso reads as follows:'provided that no tax shall be levied and collected in respect of any motor vehicle ..... them.'3. so, the sales tax officer is one so appointed to perform the functions under the act. even going by the definition, sales tax officer is one appointed under section 3. sub-section (2) is the relevant provision under section 3, which includes even the officers appointed for performing the functions as duly empowered by government. government .....
Tag this Judgment!Court : Kerala
Decided on : Sep-16-2003
Reported in : 2003(3)KLT664
..... the matter of notice, conduct and quorum, and the general procedure spoken to by the rules, they are distinct and different from the modalities prescribed by section 157 of the act. only the form of the no confidence motion is to be in the prescribed form of the rules. it is also meaningful to note that in respect ..... be in operation.8. this submission is not acceptable to the respondents as also the state election commission. it is urged that the procedure prescribed by section 157 of the act is completed only when the officer concerned forwards the minutes of the meeting to the election commission and therefore there cannot be any argument that he had ..... 6. what is recorded thereafter also becomes relevant. a functional translation could be as following:thereafter when persons who had supported the motion suggested that as section 157 of the act had been amended and a decision was to be taken on the basis of the amendment, the block development officer had contacted the secretary of the .....
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