Court : Kerala
Decided on : Aug-27-2003
Reported in : (2004)186CTR(Ker)306; [2004]269ITR362(Ker)
..... authorities have clearly considered the question whether brand name sold by the assessee will fall within the ambit of goodwill occurring in clause (a) of sub-section (2) of section 55 of the act and found as a fact that it does. the standing counsel further submitted that none of the authorities including the tribunal had occasion to consider the ..... him goodwill has got a definite meaning which cannot be ascribed to a brand name. counsel also relied on the amendment made to sub-section (2) of section 55 by the finance act, 2001, w.e.f. 1st april, 2002, and submitted that this amendment also is indicative of the fact that goodwill did not take in trade ..... the brand name is definitely a part of the goodwill of the business of the assessee and, therefore, it is liable to be assessed to capital gains under section 48 of the act.3. sri p. balakrishnan, learned counsel appearing for the assessee submits that 'brand name' cannot be treated as part of the 'goodwill', for, according to .....
Tag this Judgment!Court : Kerala
Decided on : Aug-26-2003
Reported in : 2003(3)KLT507; [2004]137STC82(Ker)
..... under entry 29. entry 156 for unclassified items was also introduced with effect from 1.4.1992. till 31.3.1992 those items were treated under section 5(1)(ii) of the act. 3. in t.r.c. nos. 95, 142, 143 and 153 of 2001 the assessing authority as well as the appellate authority treated yeast ..... contextual meaning given is a 'substance obtained by or used in chemical operation'. websters 3rd new international dictionary describes chemical as 'relating to application of chemistry as acting or operated by chemical means, or synthasised from chemicals, suitable for use in or used for operation in chemistry, having reference to or relating to the science of ..... 112 stc 203) the supreme court considered the question whether gelatine is a chemical. in that case the appellate tribunal constituted under the tamil nadu genera] sales tax act, 1959 on the basis of some material produced before it, held that gelatine is not a chemical. however, the madras high court, without examining or adverting to .....
Tag this Judgment!Court : Kerala
Decided on : Aug-22-2003
Reported in : 2004(1)KLT215; (2004)ILLJ1069Ker
..... or non-employment and all connected matters. for a proper adjudication of the matter a brief consideration of the different provisions in the act would be advantageous. section 1 of the act says that it shall extend to the whole of kerala and shall come into force on such date the government may, by notification ..... the rights of - the headload workers, against denial of wages, denial of employment without justifiable reasons, etc. 6. a dispute has been defined in the act under section (2)(h) and it reads: "dispute" means any dispute or difference between employers and employers or between employers and headload workers or between headload workers and ..... labour officer shall maintain the above register. rule 26 a prescribes the procedure for registering the headload workers on their applications for registration. likewise, by section 26 of the act, a liability was cast upon the employers to maintain such registers and records showing the details of all headload workers under them. rule 27(1 .....
Tag this Judgment!Court : Kerala
Decided on : Aug-22-2003
Reported in : 2003(3)KLT765; [2004]138STC208(Ker)
..... to the exemptions granted to s.r.o. no. 1729/93s.r.o. no. 1029/99:- in exercise of the powers conferred by section 10 of the kerala general sales tax act, 1963(act 15 of the 1963), the government of kerala, having considered it necessary in the public interest so to do hereby make the following modification to ..... intention to modify or vary the notification dated november 4, 1993 can be inferred from the document.21. there is yet another aspect of the matter. in section 2(xva) of the act, the definition of notification was inserted with effect from april 1, 1998. it was provided as under:'(xva) 'notification' means a notification issued by the ..... d.o. letter dated july 15, 1993. however, the document clearly shows that the authority was not even remotely adverting to the notification issued under section 10 of the kerala general sales tax act, 1963. thus, there was no intention to modify the notification dated november 4, 1993. another fact, which deserves mention, is that the notification .....
Tag this Judgment!Court : Kerala
Decided on : Aug-22-2003
Reported in : 2003(3)KLT516
..... denied right to sell meat, which is a fundamental right for him, quite arbitrarily.6. the petitioners had relied on the provisions of the kerala panchayat raj act. section 221 of the act deal with establishment of public markets. the provisions are extracted herein below:'221. public markets - (1) the village panchayat may, provide places or use as ..... permission of the village panchayat or licensee, as the case may be, or of any person authorised by the village panchayat.8. when we read section 222 along with section 224 of the act, it could be gatherable that if a private market owner has obtained a licence, it may even be possible for such a person to issue ..... market has been licensed to function and the petitioners in both the writ petitions are making applications for vending meat in such private market. relying on section 222(4) of the act, the learned counsel for the petitioners submits that when a licence is granted to run a private market, the right of the village panchayat is only .....
Tag this Judgment!Court : Kerala
Decided on : Aug-22-2003
Reported in : 2004CriLJ1134; 2004(1)KLT335
..... ) were framed by the central government in exercise of the powers conferred by clause (ii) of sub-section (2) of section 3, sub-section (1) and clause (b) of sub-section (2) of section 6 and section 25 of the environment (protection) act, 1986 read with rule 5 of the environment (protection) rules, 1986.17. ambient air quality standards ..... the quality of the environment and also to prevent, control and abate environmental pollution by virtue of the power conferred under section 3 of the environment (protection) act, 1986. section 6 of the act invests with the central government the power to frame rules to regulate environmental pollution in respect of all or any of the ..... motor vehicles (amendment) rules, 1999, every motor vehicle manufactured shall be fitted with an electric horn or other devices conforming to the requirements of is:1884-1992, specified by the bureau of indian standards for use by the driver of the vehicle and capable of giving audible and sufficient warning of the approach .....
Tag this Judgment!Court : Kerala
Decided on : Aug-21-2003
Reported in : 2003(3)KLT931; (2004)ILLJ628Ker
..... .5. we are of the opinion that the second respondent is not entitled to gratuity as per law even otherwise. the term 'employee' is defined in section 2(d) of the kerala act as follows:'2. definitions:- ... (a) ...... ....... (d) 'employee' means any person employed in any factory, plantation, establishment or undertaking to do ..... authority for payment of gratuity. the employer/petitioner contended that he is not entitled to gratuity because under the central act only establishments employing ten or more employees are liable to pay gratuity. section 1(3) of the central act reads as follows:'1. short title, extent, application and commencement:- ........ (3) it shall apply to, - ..... central government may, by notification, specify in this behalf.' under section 2(g) it is stated that 'factory' has the meaning assigned to it in clause (m) of section 2 of the factories act, 1948 and under section 2(m) of the factories act also minimum strength of ten employees are required to come within the .....
Tag this Judgment!Court : Kerala
Decided on : Aug-21-2003
Reported in : I(2004)ACC693; 2004ACJ457; 2004(1)KLT8
..... course, the facts in mfa 507/00 is similar to the case on hand. but as already mentioned, the impact of sections 3, 14 and 15 of the act and the meaning of the word 'duly licenced' appearing in section 149(2)(a)(ii) have not been examined in that decision. the decision in kamala's case is with reference to a ..... not a ground of defence permitted in terms of the statutory provision as aforementioned.7. driving licence is defined in section 2(10) of the act and it does not make any reference to the period of its validity. section 14 mentions about the period during which a driving licence can be said to be effective. on expiry of the ..... this indicates that he had never been disqualified from holding or obtaining driving licence. whatever be the conditions in the policy, in terms of section 149(2)(a)(ii) of the motor vehicles act, 1988 (hereinafter referred to as 'the act'), the insurer can raise only the points of defence statutorily allowed.5. as regards the driving licence, the provision in .....
Tag this Judgment!Court : Kerala
Decided on : Aug-20-2003
Reported in : [2004]265ITR73(Ker)
..... cash balance available with him. the assessee was asked to explain the source of this cash balance. since the explanation was not satisfactory, the assessment was reopened under section 147(a) of the act and the reassessment was completed on march 20, 1989, on a total income of rs. 1,03,790 which included a cash balance of rs. 80,000 as ..... assessment year concerned is 1984-85, the previous year ended march 31,1984. the assessee had filed a return under the act for the year showing a total income of rs. 23,790. this was accepted under section 143(1) of the act. the assessment was taken for subsequent scrutiny. the assessee had submitted the statement of total wealth showing an amount of .....
Tag this Judgment!Court : Kerala
Decided on : Aug-20-2003
Reported in : 2004(1)KLT632
..... supra), constitution bench observed as follows:'46..... although no specific argument was advanced on the point it appears to us that the provisions for purchase contained in section 80a of the act by kudikidappukaran of their kudikidappus for consideration less than the market value of the land when the same was below the ceiling are a fixed under the ..... encumbrances if any created by the land owners and intermediaries and subsisting on the date of publication of this act in the gazette.'by sub-section (2) of section 1 of the impugned amendment act, it is also provided that the 1999 amendment act shall be deemed to have come into force on the first day of january, 1970.4. it ..... legal representative or any other person claiming through him who is entitled to get the fixity of tenure under section 13 of the principal act in respect of any land as per the explanation to clause (23a) of section 2 may apply to such authority as may be authorised by the government in this behalf within a period .....
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