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Judgment Search Results Home > Cases Phrase: finance act 1970 chapter iii income tax Court: kerala Page 25 of about 374 results (0.446 seconds)

Jun 21 1972 (HC)

The Gwalior Rayon Silk Mfg. (Wvg.) Co. Ltd., Birlakootam Mavoor, Kozhi ...

Court : Kerala

Reported in : AIR1973Ker36

..... private forests as are held under a registered document executed before the appointed dav, which, together with other lands to which chapter iii of the land reforms act is applicable, does not exceed the ceiling limit prescribed by that act). section 4 enacts that all private forests vested in the government shall, so long as they remain vested in the government, ..... of agrarian reform, must relate to agricultural land in the sense of lands held or let for purposes of agriculture or purposes ancillary thereto. (see paragraphs 12 to 15 of 1970 ker lt 659 = (air 1971 ker 98) (fbi). the decision was affirmed by the supreme court (see 1972 klt 353= (air 1972 sc 2097.))6. the learned ..... we shall proceed on the premise accepted by the learned advocate-general and by the supreme court in the gudalur case balmadies plantations ltd.'s case w. p. 373 of 1970 = (reproted in air 1972 sc 2240), that forest lands held in ianmam right fall within sub-clause (i) of article 31-a(2)(a) and not within sub- .....

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Apr 02 1986 (HC)

The Member-secretary, Kerala State Board for Prevention and Control of ...

Court : Kerala

Reported in : AIR1986Ker256

..... beyond permissible limits, could be provided for.punishments are provided for the offences detailed therein. some of the provisions of the pollution act need particular mention. sections 20 to 27 occurring in chapter v relating to prevention and control of water pollution confer wide powers on the board, in obtaining information, taking samples of effluents, ..... words show through arid give their colour and meaning to it.'lord wilberforce approvingly referred to the above passage in engineering i.t. board v. foster wheeler, (1970) 1 wlr 881 at 887. according to him, 'installation' is a metaphorical word. it is not a word of any great precision. ........it conveys putting ..... company result in large scale pollution of water.7. the water pollution board constituted under the pollution act is empowered, under the cess act to levy a cess, for partly meeting the finances required for its working. the cess act grants a rebate in the cess payable to those who had installed a plant for the treatment .....

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Jan 13 2000 (HC)

Jose Antony Kakkad Vs. Official Liquidator, High Court of Kerala and a ...

Court : Kerala

Reported in : [2000]100CompCas811(Ker); (2008)3CompLJ502(Ker)

..... against and punished accordingly.' 13. section 138 to section 142 in chapter xvii was introduced in the negotiable instruments act by the central act 66 of 1988 with effect from april 1, 1989. the above provisions were incorporated in the negotiable instruments act with the intention of safeguarding and sustaining the credibility of commercial transactions ..... to matters capable of being determined expeditiously and effectively by the winding up court itself. though the words 'legal proceedings' in section 446 of the companies act is wide enough to take in criminal proceedings also, such criminal proceedings must be in relation to the assets of the company. criminal proceedings which are ..... in a criminal court was considered by the punjab and haryana high court in gian chand v. amar nath [1970] 40 comp cas 1158. there it was held (headnote) :'section 446 of the companies act, 1956, only bars proceedings against the company where a winding up order has been passed or theofficial liquidator has .....

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Jul 20 1971 (HC)

Makku Rawther's Children: Assan Ravther and Ors. Vs. Manahapara Charay ...

Court : Kerala

Reported in : AIR1972Ker27

..... article 44 and inseminated by articles 14 and 15(1) is that such gifts as are non-secular will be exempt from the operation of chapter vii of the transfer of property act, but no other. ext. b1 is a plain secular gift by father to children and cannot claim exemption from compliance with section 123 of ..... registered instrument signed by or on behalf of the donor, and attested by at least two witnesses. but section 129 of that act expressly excludes the application of that chapter to muslim gifts:'nothing in this chapter ..... shall be deemed to affect any rule of mahomedan law.'the argument, therefore, runs that if the rules of mahomedan law ..... the line of construction above sketched when construing the expression 'local area' in the u. p. sugarcane cess act, 1956. although the majority judgment proceeded on a slightly different basis. again, the supreme court, as late as air 1970 sc 264 (jothi timber mart v. corporation of calicut) approved of the principle of interpretation i have elaborated .....

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Mar 22 1984 (HC)

State of Kerala and anr. Etc. Vs. K.C. Moosa Haji and ors. Etc.

Court : Kerala

Reported in : AIR1984Ker149

..... extentof land a person or family could holdas on 1-1-1970, for take-over of the excess on payment of compensation and fortheir distribution among kudikidappukar ..... necessary to briefly refer to thekerala, land reforms act and the madras preservation of private forests act.though most of the provisions of theland reforms. act were brought intoforce from, 1-4-1964, the ceiling provisions were given effect to only from1-1-1970. chapter iii of the act dealtwith fixation of ceiling and disposal ofexcess lands. the chapter provided forthe fixation of a ceiling on the .....

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Jun 03 1976 (HC)

Lord Krishna Bank Ltd. Vs. Inspector General of Registration

Court : Kerala

Reported in : AIR1976Ker151

..... v. i.-t. officer, (air 1961 sc 609) really supports the contentions of the petitioner. there the court said : 'the legislature has expressly enacted that the provisions of chapter iv shall apply to the assessment of a business carried on by a firm even after discontinuance of its business and if the process of assessment includes taking steps for ..... of the provisions that the intention of the legislature was otherwise.16. he referred to the decision of the supreme court in state of m. p. v. azad bharat finance co., (air 1967 sc 276). there it is pointed out that it is well recognised that if a statute leads to absurdity, hardship or injustice, presumably not intended, ..... according to him that the deposit to be made in approved bank could only have relevance in respect of kuri started after the coming into force of the act. before the act as far as malabar area is concerned there was no necessity at all even for a written variola and nobody could expect the approved bank to be mentioned .....

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Jun 05 1979 (HC)

Gopalakrishnan Nair Vs. R. Sarasamma

Court : Kerala

Reported in : AIR1980Ker109

..... enforced only in view of the saving of that right by section 29(2) of the latter mentioned act the subsequent formal repeal of the already overridden provisions of chapter n of the nair act, 1100, would not attract. section 6 of the general clauses act, 1897, to those provisions, especially when the effect of such is that the right conferred by ..... the main question was whether the law relating to dissolution of marriage that had to be applied to the case of a party to whom the cochin marumakkathayam act repealed by act 30 of 1976 applied would be the law in force on the date of marriage of the parties. it was contended there that the law in force on ..... the hindu marriage act, 1955, the division bench did not agree with the view taken by the learned single judge expressed in vijayamma v. gangadharan, (1967 ker lt 115). in view of such different views expressed by this court the matter came up before a full bench in ayyappan kurup krishna pillai v. purukutty amma subhadra amma, (1970 ker lt .....

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Apr 10 1992 (HC)

Kattabomman Transport Corporation Limited Vs. State Bank of Travancore ...

Court : Kerala

Reported in : AIR1992Ker351

..... authorises a reference to his banker. the learned judge further observed that the state bank of india was directed by the reserve bank of india and the ministry of finance to furnish all particulars regarding deposit of bank notes to the income-tax department as soon as such notices were received and has, therefore, come within the exceptions,17 ..... to the second aspect of 'practices and usages customary' among bankers, the position appears to be as follows : in paget's 'law of banking', tenth edition, 1989 (chapter 15, pages 254 to 257), it is stated that there is a general duty of secrecy on the part of the bank subject to certain exceptions. the leading case is ..... of the overdraft, and. (d) the familiar case where the customer authorises a reference to his banker. 19. so far as section 6 of the bankers' books evidence act, 1891 is concerned, the words 'party to a legal proceeding' used there would enable inspection to be made only if such inspection was necessary for the 'purpose of such .....

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Oct 18 1982 (HC)

V.J. Thomas Vettom and K.M.J. Joseph and anr. Vs. Kuttanad Rubber Co. ...

Court : Kerala

Reported in : [1984]56CompCas284(Ker)

..... there will always be. courts will not listen to them unless they make out a persuasive case of oppression and mismanagement. the provisions of the companies-act, especially chapter vi, are not meant to convert the company court into a super structure supervising all its activities and affairs. since the powers are wide, they ..... is evidence to show that the rubber board recommended replanting the estate in 1960 with better plants. slaughter-tapping started somewhere in 1952 and was completed in 1970. during 1952-1971, the process of replanting went on. from 1962 onwards slaughter-tapping was being arranged directly by the company itself and sometimes through ..... investigation into the affairs of the company was necessary and, consequently, issued a direction to the central government, under section 237(a)(ii) of the act to appoint an inspector to investigate the affairs of the company. the appeals are directed against the judgment dismissing the petitions. a memorandum of cross-objection .....

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Sep 04 1970 (HC)

Hajee K. Assainar Vs. Commissioner of Income-tax, KeralA.

Court : Kerala

Reported in : [1971]81ITR423(Ker)

..... an intention either by express words or by necessary implication. it appears to us to be clear that the two changes introduced in section 27(1) of the act by the finance act, 1964, consisting of the deletion of the word 'deliberately' which occurred in clause (c) and the insertion of the explanation at the end of the said ..... the intention of parliament is that the explanation should apply only to cases governed by clause (c) of section 27(1) as it stands after its amendment by the finance act, 1964.by the deletion of the word 'deliberately' which originally occurred in clause (c) of section 271(1) a substantial alteration has been effected in the structure ..... on the 1st day of april, 1964. it is, therefor, clear that the intention of parliament was that the amendments in question introduced by section 40 of the finance act were to be effective only from april 1, 1964. the learned counsel for the revenue, however, contends that since the provisions of the explanation relate only to matters .....

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