Court : Kerala
Decided on : Aug-20-2003
Reported in : AIR2004Ker57; 2004(1)KLT111
..... it is clear that the board is collecting charges from the member societies. the pensioners being beneficiaries, will therefore come within the ambit of section 2(1)(d) of act 1986.19. in the above facts and circumstances, it is held that the board constituted under clause 4 for administration of the pension fund ..... societies in remitting the contribution. no doubt it is a statutory body constituted by virtue of the powers conferred on the government under section 80a of the co-operative societies act. but the board cannot take shelter under any 'statutory immunity' nor can it plead helplessness in administering the fund. clause 38 of ..... under clause 4 of thekerala co-operative societies employees self financing pension scheme, 1994, forthe administration of the pension scheme implemented under section 80a of the keralaco-operative societies act. the pension fund has been established for payment ofpension to the employees of co-operative societies. monthly contribution at the rateof 8.33 .....
Tag this Judgment!Court : Kerala
Decided on : Aug-14-2003
Reported in : 2003(3)KLT296
..... no easement will arise by implication. the 5th respondent nor any other person were put on notice when the lease was granted or renewed. under section 32 of the indian easements act, 1882, the owner of a dominant heritage has to enjoy the easement without disturbance to any other person. the construction of a building cannot ..... to maintain the status quo. the rules as above had been brought about by the state government in exercise of the powers conferred by section 15(1) of the mines & minerals (regulation & development) act, 1957. the conditions, referred to earlier, were incorporated in form h attached to the rules, which governed the quarrying licence issued ..... under section 32. the circular issued by the pollution control board dated 30.4.1998 as pcb/ti/17/80 specified that there should be .....
Tag this Judgment!Court : Kerala
Decided on : Aug-14-2003
Reported in : 2003(3)KLT1119
..... that tenant was not successful in establishing the non availability of the building so as to get the benefit of the second limb of the second proviso to section 11(3) of the act. in such circumstances, we find no reason to take a different view from that of the appellate authority. the revision petition is accordingly dismissed. however, ..... therefore agree with the view of the appellate authority that tenant is not entitled to get the benefit of the first limb of the second proviso to section 11(3) of the act.5. we may now examine whether tenant had discharged the burden of showing that there is no other suitable building available in the locality for him ..... 30.05.2003 and held that the tenants have failed to discharge the burden under the second proviso to section 11(3) of the act and consequently order of the rent control court granting eviction was upheld under section 11(3) of the act. aggrieved by the same tenants have filed this revision petition.2. sri. k. ramakumar, counsel appearing .....
Tag this Judgment!Court : Kerala
Decided on : Aug-14-2003
Reported in : 2003(3)KLT532
..... to both parties'.learned judge also placed reliance on section 4a of the court fees act by act 6 of 1991 and held that due to the said provision it cannot be said that civil procedure code renders no remedies to the aggrieved party by invoking ..... reason of non payment of balance court fee subsequently ordered to be paid, if strictly the matter is construed which would definitely disclose that the remedy available under section 151 cpc for restoration as decided in 1999(1) klt 440 alone is available which appears to be more easy, more speedy, less cumbersome and more advantageous ..... the inherent jurisdiction when the case was restored. by virtue of section 4a it cannot be said that the code of civil procedure renders no .....
Tag this Judgment!Court : Kerala
Decided on : Aug-11-2003
Reported in : AIR2004Ker68; 2003(3)KLT987
..... is no conflict of views. the earlier division bench in souriyar luka v. kerala state electricity board, 1959 klt 14, had examined the issue in the perspective of section 24 of the electricity act, 1910 and held that the purchaser of a property does not have the liability to clear off the dues payable by his predecessor in title and the subsequent ..... . (air 2001 kerala 380) have examined the impact of clause 15(e) of the said regulation. the said regulation has a statutory backing on the basis of section 79(j) of the electricity (supply) act, 1948. clause 15(e) reads as under: 'reconnection or new connection shall not be given to any premises where there are arrears on any account due to ..... k.a. abdul gafoor, j. 1. when the kerala financial corporation exercising their power under section 29 auctioned an industrial premises named m/s. arjun associates, the appellant/writ petitioner was the successful bidder. the bid was confirmed in her favour and the property was conveyed .....
Tag this Judgment!Court : Kerala
Decided on : Aug-08-2003
Reported in : 2003(3)KLT822
..... 1999 even admittedly by the respondents. therefore, this is beyond the period of four years, it is contended by the appellant.4. an amendment was effected to sub-section (8) of section 17 with effect from 1.4.1997. it is as follows: 'any assessment or reassessment in pursuance of an order of appellate or revisional authority shall be completed ..... agreement on both sides to these facts.2. whether the assessment so completed on 13.1.1999 was beyond the period of limitation provided for in section 17(8) of the kerala general sales tax act, 1963 is the issue involved in the appeal. learned single judge found that it was within the time limit. it is contended by the ..... (30). the context requires such a meaning.5. the reassessment proceedings were pending from 22.7.1994. it was in the meantime, act 10/97 was enforced with effect from 1.4.1997 amending sub-section (8) as mentioned above making the period of limitation four years from the expiry of the year in which the order was received. it .....
Tag this Judgment!Court : Kerala
Decided on : Aug-07-2003
Reported in : [2004]135STC413(Ker)
..... gannon dunkerley & co. v. state of rajasthan [1993] 88 stc 204 and the builders association case [1993] 88 stc 248.8. it must be noted that section 5 of the act was amended by incorporating clause (iv)(a) and (b) only to facilitate the fixation of rate of tax specifically. but for the said requirement it may not be ..... of transfer of materials involved in the execution of works contract in some other form.5. the government pleader also brought to our notice the provisions of section 5c of the act brought into force with retrospective from april 1, 1984 regarding the deductions available in arriving at the taxable turnover of a dealer in respect of the ..... involved in the execution of a works contract was removed. it is pursuant to this constitutional provision the provisions of the kerala general sales tax act were amended with effect from april 1, 1984. section 2(viii) defines 'dealer'. clause (f)(2) thereof includes transfer of the property in goods (whether as goods or in some other form .....
Tag this Judgment!Court : Kerala
Decided on : Aug-05-2003
Reported in : 2004(2)KLT235; [2004]135STC107(Ker)
..... years 1995-96 and 1996-97 were originally completed wherein the lease charges mentioned above were not included. the assessing authority therefore, initiated proceedings under section 19 of the act in respect of those two years. the assessment year 1997-98 was pending before the assessing authority at that time. in reply to the pre-assessment ..... was transfer of property in goods for use and on the amounts collected by the respondent as charges for lending machinery attracted tax liability under section 5-e of the act.'the high court after scrutiny and close examination of the clauses contained in the agreement, came to the conclusion that the transactions between the respondent ..... contractors did not involve transfer of right to use the machinery in favour of the contractors and in the absence of satisfying the essential requirement of section 5-e of the act, i.e., transfer of right to use machinery, the hire charges collected by the respondent from the contractors were not exigible to tax. .....
Tag this Judgment!Court : Kerala
Decided on : Aug-01-2003
Reported in : 2003(3)KLT480
..... shall be the duty of the committee to remedy any defects or irregularities pointed out by the auditor and report the same to the commissioner. under sub-section (2) of section 26 of the act, if, on a consideration of the report of the auditor along with the report, if any, of the committee, the commissioner is satisfied that ..... of the devaswom shall be subject to concurrent audit, that is to say, the audit shall take place as and when expenditure is incurred. sub-section (3) of section 23 of the act says that the audit shall be made by auditors appointed in the prescribed manner, who shall be deemed to be public servants within the meaning of ..... the special court, for obvious reasons, has not taken cognizance of the offences alleged in ext. p1. reference may be made in this connection to section 19 of the prevention of corruption act. instead, the court has forwarded ext. p1 together with records produced by the complainant to the director, vigilance and anti-corruption bureau (for short 'v .....
Tag this Judgment!Court : Kerala
Decided on : Aug-01-2003
Reported in : 2004CriLJ509; 2004(1)KLT873
..... shall be the duty of the committee to remedy any defects or irregularities pointed out by the auditor and report the same to the commissioner. under sub-section (2) of section 26 of the act, if, on a consideration of the report of the auditor along with the report, if any, of the committee, the commissioner is satisfied that ..... of the devaswom shall be subject to concurrent audit, that is to say, the audit shall take place as and when expenditure is incurred. sub-section (3) of section 23 of the act says that the audit shall be made by auditors appointed in the prescribed manner, who shall be deemed to be public servants within the meaning of ..... '.the special court, for obvious reasons, has not taken cognizance of the offences alleged in ext.p1. reference may be made in this connection to section 19 of the prevention of corruption act. instead, the court has forwarded ext.pl together with records produced by the complainant to the director, vigilance and anti-corruption bureau (for short ' .....
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