Court : Kerala
Decided on : Sep-03-2003
Reported in : 2004(3)KLT747; [2004]137STC144(Ker)
..... of the value of tin ingots. the tribunal further considered the legality of the levy of tax on the turnover of tin ingots under explanation (3a) to section 2(xxi) of the act and observed as follows :'here tin sheets are supplied by third parties. for the conversion of tin sheet into tins tin ingots are essential ingredients and thus there ..... occasion to consider as to whether dyes and chemicals purchased by the assessee by issuing c form and used in the execution of the works contract attract section 5(1) read with section 5c of the act in the judgment dated october 31, 2002 in t.r.c. no. 283 of 2002, reported as teaktex processing complex limited v. state of kerala ..... meaning given to the expression 'goods' in sub-clause (a). in that view of the matter the present cases fall within sub-clause (b) of clause (iv) of section 5 of the act. however, as already noted, for the assessment year 1990-91 there was no distinction as provided under clauses (a) and (b) in respect of tax on transfer of .....
Tag this Judgment!Court : Kerala
Decided on : Sep-02-2003
Reported in : 2003(3)KLT839
..... of june 30, 1999. at that time, the appellant was working as a senior lecturer (selection grade). the second respondent had not yet been promoted.3. section 59(9) of the act provides for a remedy of appeal before the university appellate tribunal. aggrieved by the order of promotion of the second respondent, three persons, who were admittedly senior ..... referred to the full bench .11. learned counsel for the parties have been heard. on behalf of the appellants, mr. mathai m. paikeday contended that section 59(3) of the act does not permit the management to make a comparative assessment of the merits of the candidates. the senior most person has to be promoted unless, it is ..... fitness. it was pure selection on one occasion and merit with regard to seniority on the other. this was contrary to the statutory provision embodied in section 59(3) of the act. thus, the view taken by the appellate tribunal in the impugned order at ext. p1 that the method adopted by the committee to make the selection .....
Tag this Judgment!Court : Kerala
Decided on : Sep-02-2003
Reported in : I(2004)ACC286; 2004ACJ1431; AIR2004Ker46; 2003(3)KLT997
..... counsel for the appellants was that a driving licence was not required by law, for operating a power tiller, though it was a motor vehicle as defined under section 2(28) of the motor vehicles act. it was argued that a driving licence could be insisted only in respect of the class of vehicles mentioned in ..... compensation due to the injured. 3. chapter ii of the m.v. act deals with the licencing of drivers of motor vehicles. section 3 stipulates the necessity of driving licence. section 10 of the m.v. act deals with the form and contents of a licence to driver. sub-section (1) says that the learners licence and driving licence shall be in such ..... form as may be prescribed. sub-section (2) says that the learners licence and .....
Tag this Judgment!Court : Kerala
Decided on : Sep-01-2003
Reported in : (2004)186CTR(Ker)343; [2004]269ITR322(Ker)
..... partners continued to be partners of the firm, there was a change in the constitution of the firm as explained in proviso (a) to sub-section (2) of section 187 of the act. it was also noted that some of these decisions have taken the view that even where there was succession of one firm by another as ..... where a partner dies and the partnership deed provides that death shall not result in the dissolution of the partnership, that such provision is lawful because section 42 of the partnership act contemplates that if there is no such provision and a partner dies, the partnership stands dissolved. the partnership does not then survive upon the death ..... a partnership is reconstituted by the remaining partner by inducting one or more partners, it is a case of reconstitution of the firm attracting the provisions of section 187 of the act. .5. according to the counsel for respondent/assessee, in a case where a partnership was constituted by three persons of the said partnership when two persons .....
Tag this Judgment!Court : Kerala
Decided on : Sep-01-2003
Reported in : (2004)186CTR(Ker)296; [2004]267ITR561(Ker)
..... charges for transporting raw cashewnuts. the ao held that out of the said expenses payment of rs. 10,28,350 had to be subjected to the provisions of section 40a(3) of the act as the payments were made otherwise than by way of crossed cheques or bank drafts. since the assessee had effected payment of the said amount in cash in ..... :'whether, the tribunal was justified in holding that the provisions of rule 6dd(j) of the it rules apply to the facts of the case, vis-a-vis section 40a(3) of the it act?'2. the brief facts are as follows : the assessee is an exporter of cashew kernels. the assessee, during the previous year relevant to the asst. yr. 1990- ..... that many payments were made with unaccounted money possessed by the assessee and deductions were claimed in respect of such payments. in order to remedy such situation, section 40a was added by the finance act of 1968 and it came into force w.e.f. 1st april, 1968. while introducing the bill in the lok sabha for its consideration, the finance .....
Tag this Judgment!Court : Kerala
Decided on : Sep-01-2003
Reported in : [2004]134TAXMAN168(Ker)
..... transporting raw cashewnuts. the assessing officer held that out of the said expenses payment of rs. 10,28,350 had to be subjected to the provisions of section 40a(3) by the act as the payments were made otherwise than by way of crossed cheques or bank drafts. since the assessee had effected payment of the said amount in cash in ..... that many payments were made with unaccounted money possessed by the assessee and deductions were claimed in respect of such payments. in order to remedy such situation, section 40a was added by the finance act of 1968 and it came into force with effect from 1-4-1968. while introducing the bill in the lok sabha for its consideration, the finance ..... tribunal was justified in holding that the provisions of rule 6dd(j) of the income tax rules apply to the facts of the case, vis-a-vis section 40(3) of the income tax act, 1961 ?'2. the brief facts are as follows : the assessee is an exporter of cashew kernels. the assessee, during the previous year relevant to the .....
Tag this Judgment!Court : Kerala
Decided on : Aug-29-2003
Reported in : 2004(1)KLT189; (2004)ILLJ1115Ker
..... for such work, the member concerned is given wages. necessarily, he will be an 'employee' in terms of section 2(e) of the act. in section 4(5) of the act, it is specifically provided that:'nothing in this section shall affect the right of an employee to receive better terms of gratuity under any award or agreement or contract ..... of that company. but that decision is also on a matter arising under the employees' state insurance act. we need not be detained to consider this decision as well to decide the dispute.12. section 2(f) of the act provides that in relation to any establishment, belonging to or under the control of any government or any ..... delay in payment, the workmen can move the controlling authority in terms of section 7 of the act.10. dissatisfied with the amount granted by the appellant, first respondent approached the controlling authority invoking section 7 of the act. adjudicating the entitlement, in terms of section 4, ext.p2 order has been passed and it has been upheld in .....
Tag this Judgment!Court : Kerala
Decided on : Aug-29-2003
Reported in : 2004(3)KLT202
..... as rw1. she stated that even though buildings are available those are not within her reach and thus she claims protection under the second proviso to section 11(3) of the act. counsel placed reliance on the decision of a full bench of this court in francis v. sreedevi varassiar, 2003 (2) klt 230. especially the ..... is no reason to interfere with the orders passed by the rent control court as well as the appellate authority while exercising the revisional jurisdiction under section 20 of the act. counsel on either side tried to establish their contentions.6. bona fide need urged by the landlord is to conduct departmental store later described as super ..... the appellate authority concurrently found that the need urged by the landlord is bona fide. with regard to the first limb of the second proviso to section 11(3) of the act, rent control court found that second respondent is mainly depending upon the income derived from the business conducted in the tenanted premises for her livelihood. .....
Tag this Judgment!Court : Kerala
Decided on : Aug-27-2003
Reported in : 2003(3)KLT946; (2004)ILLJ617Ker
..... of the department; (iii) in any other establishment, any person responsible for the supervision and control of the establishment' immediate employer is defined in the act in section 2(13) of the act, which reads as follows:'2( 13) 'immediate employer', in relation to employees employed by or through him, means a person who has undertaken the ..... disburses the wages to the watchmen. it is therefore contended by the learned counsel that the administrative agency is the immediate employer as defined under section 2(13) of the act, whereas the appellant-association whose members are the employers is the principal employer.14. it may be true that the governing body which consists of ..... participate in the conciliation talks. a memorandum of settlement was signed on 19.5.1981 between the watchmen contractors and the labour unions under section 12(3) of the industrial disputes act 1947. a copy of the memorandum of settlement has been placed on record as ext. p2.3. by memorandum of settlement, a seven .....
Tag this Judgment!Court : Kerala
Decided on : Aug-27-2003
Reported in : 2003(3)KLT979
..... residential building and will therefore be termed as other building as mentioned in the schedule for the purpose of assessment. the building is defined in section 2(e) of the act. it reads as follows: 'building' means a house, out-house, garage, or any other structure, or part thereof..........' the word 'residential building ..... ' is defined in section 2(1) of the act which reads as follows: ''residential building' means a building or any other structure or part thereof built exclusively for residential purpose............'4. therefore, a ..... it will fall within the definition of residential building. necessarily that meaning shall be ascribed to the word 'residential building' appearing in the schedule to the act as well. therefore, as that part of the building is exclusively constructed and used for residential purpose, the rate applicable under the head 'residential building' .....
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