Court : Kerala
Decided on : Sep-16-2003
Reported in : AIR2004Ker101
..... anything in the conduct of the plaintiffs which disentitle them to the grant of a decree for specific performance having regard to the provisions of section 20, section 16 and section 10 of the specific relief act and various judicial precedents which govern those provisions such as k. s. vidyanadam (supra) itself and motilal jain v. ramdasi devi, air ..... had been fixed in that case for performance of the agreement. on the contrary, an ascertainable date or a date which became ascertained upon performance of a particular act by the plaintiffs, i.e. redemption of the mortgage, is provided in the agreement. the supreme court, in fact, approved the decision of the madras high ..... for value without notice. the issue regarding limitation was answered by the learned judge in favour of the plaintiffs holding that the relevant article of the limitation act which governs the suit was the second part of article 54 and since the suit has been instituted within three years of the plaintiffs coming to have .....
Tag this Judgment!Court : Kerala
Decided on : Sep-04-2003
Reported in : [2006]143STC504(Ker)
..... sales tax exemption, the petitioner did not file proper returns or remit tax dues and consequently the assessing officer issued notice proposing cancellation of registration under section 14(7) of the kerala general sales tax act, 1963 which is under challenge in w.p. (c). no. 26626 of 2003.3. the petitioner started commercial production in their industrial unit on ..... in two cases'. therefore according to him the decisions relied by the district level committee as well as the state level committee in the context or section 5a of the k.g.s.t. act is not correct. on the other hand, government pleader submitted that so far as bone meal is concerned, the issue is squarely covered by the ..... high court in state of tamil nadu v. subbaraj and co. [1981] 47 stc 30 though in the context of section 5a of the k.g.s.t. act, and section 7-a of the tamil nadu general sales tax act respectively are to the effect that in the crushing of bones, there is no consumption of bones in the manufacture of any .....
Tag this Judgment!Court : Kerala
Decided on : Sep-04-2003
Reported in : 2004(1)KLT1017
..... it, it does not take the structure outside the scope of the definition clause. the traditional concept of building is not the only building contemplated under section 2(e) of the act. in fact it is evident from the definition clause itself that buildings excluded from definition are only portable shelter, or any shed constructed principally of mud, ..... as building tax is concerned, a building answering the description of it in the definition contained in the building tax act only has to be assessed to tax, unless exempt under section 3 of the act. the definition of 'building' under section 2(e) is as follows:'building' means a house, out-house, garage, or any other structure, or part ..... context does not have any impact in so far as the building tax act is concerned. on the other hand, section 3(2) of the act gives power to the government to decide any question for exemption arising under section 3(1)(a) and (b) of the act. even a clarification sought as to whether a structure is a building or .....
Tag this Judgment!Court : Kerala
Decided on : Sep-04-2003
Reported in : 2004(2)KLT139
..... and tax paid and the tahsildar will naturally give credit for the tax so paid and will demand the balance building tax for the building under section 5(4) of the act. so far as the claim of limitation against assessment is concerned i do not propose to go into it because the issue is not seen raised ..... or to observe the restrictions in regard to carry-forward the surplus for application for charitable purposes in subsequent years, which is the scheme contemplated under section 11 of the income-tax act. it is seen from ext. p7 order of the supreme court that the delhi municipal corporation's case explaining the concept of 'philanthropy' was ..... respondents.3. the main argument of the petitioner is that the petitioner is a charitable institution entitled to exemption in respect of the hospital building under section 3(1)(b) of the act and the government order declining exemption is illegal and arbitrary. in support of the petitioner's claim for exemption, the petitioner has produced a division .....
Tag this Judgment!Court : Kerala
Decided on : Sep-04-2003
Reported in : (2004)192CTR(Ker)216; [2004]270ITR259(Ker)
..... and discounted on an accrued basis as falling on the asses-see in the year of account could be deductible either under section 28 or section 37 of the act.13. these decisions would show that if the provision made is towards a contingent liability and not for a liability in praesenti, such provision ..... might become expenditure on the happening of an event is not expenditure.' 12. it is also observed that the position till the provisions of section 40a(7) were inserted in the act in 1973 was that, the provision made in the profit and loss account for the estimated present value of the contingent liability properly ascertained ..... provision which it had made for the costs of its anticipated liabilities under outstanding warranties in respect of vehicles sold in that year.' 14. section 104 of the new zealand income tax act, 1976, uses the expression, 'all losses and outgoings to the extent to which they are incurred in gaining or producing the assessable income, .....
Tag this Judgment!Court : Kerala
Decided on : Sep-04-2003
Reported in : 2004(1)KLT438
..... of suitable sites in cities and municipal areas. however, alternate sites should be found out sufficiently in advance so as to implement the mandate of section 331 of the municipality act.24. petitioner has prayed for a writ of mandamus directing respondents 2 to 5 to refrain from dumping or burning waste materials in moorikkovval ground ..... reasonable to infer that the present set up, is inadequate to solve the problem effectively. it is, in this context, the necessity to comply with section 331 of the municipality act arises.23. decentralisation of the disposal of solid waste in the urban areas, though theoretically a good idea, may not be practically possible, for want ..... be achieved in the matter of disposal of municipal waste. we are of the view that the learned counsel is perfectly right in his submission.19. section 332 of the act is also relevant in this context. it reads as follows:'provision for processing of solid wastes.- the municipality may, for the purpose of recycling, treating .....
Tag this Judgment!Court : Kerala
Decided on : Sep-04-2003
Reported in : [2004(101)FLR49]; 2004(1)KLT509; (2004)IILLJ167Ker
..... the above settlement was forwarded to the government and the conciliation officer as contemplated by law. in order to be a settlement as defined under section 2(p) of the act, a copy of the above settlement should have been forwarded to the government and the conciliation officer and due to the non-compliance of the ..... in the 'course of conciliation proceeding could be considered valid.'the above decisions would reveal that in order to be a settlements defined under section 2(p) of the industrial disputes act, the settlement should have been in form h and a copy of the same should have been sent to the government and to the ..... contemplated by law and as such the above settlement would not come within the definition of 'settlement' under section 2(p) of the industrial disputes act. the definition of 'settlement' under section 2(p) of the industrial disputes act reads:''settlement' means a settlement arrived at in the course of conciliation proceeding and includes a written agreement between .....
Tag this Judgment!Court : Kerala
Decided on : Sep-04-2003
Reported in : AIR2004Ker95; 2004(1)KLT235
..... though appeal was maintainable against those orders to any court subordinate to the high court.4. section 115 of the civil procedure code was further amended by act of 1999. by that amendment proviso to section 115(1) was restructured and sub-section (3) was added. there was an explanation in section 115 which said that the expression 'any case which has been decided' includes any order ..... law, or to have failed to exercise a jurisdiction so vested, or to have acted in exercise of its jurisdiction, illegality or with material irregularity.3. by the amendment made in 1976 section 115 was divided into two sub-sections. sub-section (1) retained the provisions in the original section 115 and a proviso was also added to it. the proviso added was that the .....
Tag this Judgment!Court : Kerala
Decided on : Sep-03-2003
Reported in : 2005(3)KLT78; [2005]139STC504(Ker)
..... of plants.(v) all chemical substances which are ordinarily used as intermediates in the preparation or manufacture of any of the medicines or substances above referred to. patents act, 1970, section 2(1).'a dictionary of modern legal usage by bryan a. garner defines the word 'medicine' as follows :' 'medicine', 'medication' 'medicament'-medication has traditionally ..... as they are understood in their commercial sense and not as per the scientific or technical meaning. how the product is identified by the class or sections of people dealing with or using the product is also a test when the statute itself does not contain any definition and commercial parlance would assume importance ..... above notification and 'nitrous oxide' at 6 per cent under entry no. 85 of the first schedule to the act as it stood at the relevant time. however, the said assessment was reopened under section 19 of the act on the ground that 'medical oxygen' and 'nitrous oxide' are liable to be assessed at higher rates. .....
Tag this Judgment!Court : Kerala
Decided on : Sep-03-2003
Reported in : 2003(3)KLT788
..... is definitely on the higher side. a reading of sections 51, 54, 55, 57 and 66(b) of the factories act, sections 28 to 36 of the mines act, 1952, sections 19, 20, 21, 23 and 25 of the plantation labour act, notifications under section 13 of the minimum wages act and similar labour legislations shows that the normal working ..... the week. a member of the office establishment shall not leave the office premises during working hours without the previous permission of the superintendent of the section. 158. earlier hours on certain special occasions.- on certain special occasions such as during days of sittings of the legislature, or when certain particularly urgent ..... day previous to a vacation or to two or more consecutive holidays, no clerk shall leave the office without the permission of the superintendent of the section concerned'. the district office manual also contains similar provisions. disparity in the matter of working hours between the category of employees to which the petitioner .....
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