Court : Kerala
Reported in : AIR1977Ker78
..... that it was not necessary for the claimant to specify definite amount of compensation in respect of each of the six sub-heads mentioned in section 23 of the land acquisition act, 1894 (section 25 of the kerala act) enhanced damages awarded by the land acquisition officer under the subheads 'severance' and 'injurious affection', despite the fact that the claim under those sub-heeds was only for ..... even so, the court could not award anything more than what the claimant has stated as proper compensation in answer to the notice under section 9 of the act, and in cases where he has refused or omitted to state so, nothing in excess of the amount awarded by the land acquisition officer unless the court is ..... (as he then was) said on behalf of the bench that the object of the statutory requirement under section 9 of the act that the hearing date should be beyond 15 days of publication of the notice under sub-section (2) or of receipt of notice under sub-section (3) (such a requirement was read into this ..... it was then argued that the appellant in answer to the notice under section 9 of the act claimed compensation in accordance with the 'present market rate' (vila ennathe market nirakka-nusarichh anuvathikkanna mennapashikkunnu) and that therefore the land acquisition officer was bound to ..... parvathi amma (1973 ker lt 1019), according to which the court is not entitled to act upon copies of the registered sale deeds without the evidence of ..... is therefore necessary to direct him to pay the ..... direct .....
Tag this Judgment!Court : Kerala
Reported in : AIR1977Ker1
..... the full owner thereof it was pointed out that the rights of such persons were not indefeasible and reference was made to sections 14 to 22 in chapter 2 of the act-it was further urged that kudikidappukaran should not be subject to the necessity of having to apply for the purchase of the jenmam right in regard to a property in which the person in possession of the land who had requested ..... but, even apart from that the applicant had been conferred a right under the act to get the jenmom right assigned in his favour by moving the land tribunal with an appropriate application in that regard;' that a property held by a person on tenancy right with the aforesaid, incidence can be validly ..... the first was that the notice issued under the proviso to section 77 (1) of the act did not even clearly state what was the alternate site to which the kudikidappukars were requested ..... under the kerala land reforms act 1963 (act 1 of 1964) a kanam-kuzhikanamdar has got ..... was also answered against the appellants on the basis that a kuzhikanam chamayam right would be sufficient for satisfying the requirement of section 75 (2) of the act where it speaks of 'a new site belonging to him.2. ..... the respondents in an application moved by the 2nd respondent herein under section 77 read with section 75 (2) of the kerala lend reforms act, 1963 (hereinafter referred to as the act) for evicting the appellants. ..... we direct the parties to bear ..... 2977 of 1973 decided on 25-1-1974 (ker) wherein the learned judge took the .....
Tag this Judgment!Court : Kerala
Reported in : (1977)IILLJ450Ker
..... thereafter she is put to a canonical examination to nuke certain that she is acting with full knowledge of the case and with full liberty. ..... the district educational officer, kottayam, by his order dated 18.6.1973 accorded sanction to the petitioner to receive the gratuity amount doe to the deceased. ..... the respondents are directed to pay the amount which the deceased was eligible to the petitioner in each of the cases. ..... into a monastery the monk could not acquire anything, and that the possessions which he had at that time should pass to his heirs.thereafter the personality of the monk was absorbed by that of the monastery; he acted as a means of receiving for the benefit of the monastery. ..... as per rule 3 of chapter xxvii b of the kerala education rules, 1959, teachers in aided schools are also governed by the kerala service rules, part iii, as regards retirement benefits. ..... but he or she is capable of acting at the agent of his or her sovereign and even in litigation he or she could appear as the superior's attorney. ..... religious profession is an act by which a person embraces the religious state by taking the three public vows of poverty, chastiiy and obedience. .....
Tag this Judgment!Court : Kerala
Reported in : 1978(2)ELT650(Ker)
..... ' the petitioners' case, in short, is that this amendment embodied in clause (aa) having been effected only by the finance act of 1969, it was not liable to pay the duty on properzi rods at all till the commencement of the amendment and that the duty wrongly paid by it from 1966 till that, date was liable to be refunded. ..... -----------------------------------------------------------------------by the finance act of 1969, the above item was amended, and after clause (a), a new clause viz ..... whatever may be the correct position in respect of this matter, the respondents are faced with this position; that there is an adverse order against them by which they are bound, which, as i understand, has directed a refund of the excise duty collected from the petitioner. ..... p 5, which reads as follows:'having regard to all the facts and circumstances of the case, the government of india are pleased to allow the revision application and direct that consequential relief be granted to the petitioner.' 2. ..... p 5 order, i allow this original petition and direct the respondents to refund the amount of rs. ..... the first schedule of the central excises and salt act, which provided for the tariff in respect of excise duty, in so far as the same is material, originally stood as follows:-----------------------------------------------------------------------item no ..... p 5 and the consequential order directed to be given effect to in ext ..... income-tax officer, bhopal, a.i.r ..... p4) to the government of india, ministry of finance. .....
Tag this Judgment!Court : Kerala
Reported in : [1976]38STC198(Ker)
..... ) whose total turnover for a year is not less than twenty thousand rupees and every casual trader or agent of a non-resident dealer, whatever be his total turnover for the year, shall pay tax on his taxable turnover for that year, --(i) in the case of goods specified in the first or second schedule at the rates and only at the points specified against such goods in the said ..... or accessories of radios and transistors so as to fall under item 12 of the first schedule of the kerala general sales tax act, 1963 are the arc carbon parts or accessories required for use with cinematographic equipments so as to fall under item 14 of the said schedule according to the sales tax officer and the appellate assistant commissioner, such batteries and carbons fall respectively under items 12 and 14 of the said schedule. ..... that the typewriter ribbon is not an essential part of a typewriter so as to attract tax as per entry 18 of the second schedule to the act....an identical question arose for consideration before the allahabad high court in kores (india) ltd. ..... ), 'it is now well-settled that while interpreting items in statutes like the sales tax acts, resort should be had not to the scientific or the technical meaning of such terms but to their popular meaning or the meaning attached to them by those dealing in them, that ..... the tribunal by its order dated 18th july, 1973, held that the dry-cell batteries fell under item 26 and the arc carbons ..... dismiss the tax revision case, but direct the parties .....
Tag this Judgment!Court : Kerala
Reported in : (1976)5CTR(Ker)0242B
..... 469) 'it is now well-settled that while interpreting terms is statutes like the sales tax act, resort should be had not to the scientific or the technical meaning of such terms but to their popular meaning or the meaning attached to them by those dealing in them that is to say, to their commercial sense' ..... are the arc carbons parts of accessories required for use with cinematographic equipments so as to fall under item 14 of the said schedule according to the sales tax officer and the appellate assistant commissioner, such batteries and carbons fall respectively under items 12 and 14 of the said schedule. ..... consequently we dismiss the tax revision case, but direct the parties to bear their respective costs ..... no.description of the goodspoint of levyrates of tax(1)(2)(3)(4)12wireless reception instruments and apparatus, radios and radigramophones, electrical valves, accumulators, amplifires and loudspeakers and spare parts accessories thereof :at the point of 1st sale in the state by a dealer who is liable to tax under section 5.12%14cinematographic equipments including cameras, projectors and sound recording and reproducing equipments, lenses, films and parts and accessories required for use therewith.at the point of first sale in the ..... contentions were rejected by the sales tax officer and the appellate assistant commissioner. ..... the tribunal by its order dated 18-7-1973 held that the dry cell batteries fell under item 26 and the arc carbons under the residuary clauses namely 5(1)(ii) .....
Tag this Judgment!Court : Kerala
Reported in : AIR1976Ker151
..... of the amount by the foreman and to secure the amount due.in order to remove difficulties to foremen and subscribers of chitties started in the malabar area before the commencement of the act and to mitigate them from the conditions imposed by section 15 of the act such chitties have been exempted from the provisions regarding requirement of assets twice the value of the chitty, registration of variola, security to be deposited by the foreman at the ..... the supreme court said that on a harmonious reading of the provisions, sub-section (6) being only a provision which lays down the machinery for the calculation of the tax, the rule of literal construction should not be applied and on the other hand the proper way to construe it is to give it an interpretation which makes ..... approached this court for a declaration that the provisions of section 17 of the kerala chitties act, 1975 (shortly stated the act) are not applicable to kuries started prior to the coming into force of that act for directing respondents to refrain from enforcing the provisions of the said section to kuries started prior to the coming into force of the act. ..... 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 imposing penalties, the plea that the legislature has inadvertently left a lacuna in the act stands refuted ..... .....
Tag this Judgment!Court : Kerala
Reported in : (1976)5CTR(Ker)357
..... the act by the finance act of ..... brassiers manufactured by it will not fall within the ambit of item 22d of the first schedule to the act and that hence there was no necessity for the petitioner to obtain a licence for carrying the manufacture of the ..... detention of the stock of brassieres kept in the petitioners business premises is that the manufacture of the brassieres without obtaining a central excise licence constituted an offence under the act and the rules and hence the 2nd respondent had reason to believe that the goods were liable to confiscation. ..... the question that arose for decision in that case was whether under item 27 (e) of the first schedule of the act which subjects to payment of excise duty extruded pipes and tubes of aluminium, the levy of duty is attracted when a person, who has purchased plain extruded tubes that have ..... p3 purporting to be one under section 110 of the customs act, 1962 read with section 12 of the central excises and salt act, 1944 (hereinafter referred to as the act) prohibiting him (syed mohsin) from removing, parting or otherwise dealing with the seized goods deposited with him without the ..... item 22d was introduced in the first schedule to the said act whereby ad-valorem excise duty at 10% was made leviable in respect of articles of ready-to-wear apparel, known commercially as ready-made garments, including undergarments and body supporting garments but excluding articles of hosiery in ..... tax ..... on 3-2-1973 a team of central excise officers led by the .....
Tag this Judgment!Court : Kerala
Reported in : (1976)5CTR(Ker)0293B
..... the section reads as follows :-'no order confiscating any goods or imposing any penalty on any person shall be made under this chapter unless the owner of the goods or such person :-(a) is given a notice in writing informing him of the grounds on which it is proposed to confiscated the goods or to impose a penalty;(b) is given an opportunity of making a representation in writing within which reasonable time as ..... (3) all persons so summoned shall be bound to attend either in person or by an authorised agent, as such officer may direct; and all persons so summoned shall be bound to state the truth upon any subject respecting which they are examined or make statements and produce such documents and other things as may be required :-'provided that ..... - the question for consideration is whether the expression 'a reasonable opportunity of being heard' in clause (c) of section 124 of the customs act, 1962, includes a right to cross-examine persons who have not been summoned by the department as its witnesses, but whose statements are relied on by it in an enquiry against the petitioner. ..... stating that he had no knowledge whatsoever of the alleged offence, that he had instructed his driver not to use the car for any unlawful purpose, that the trip sheet showed that the car had on 14-11-1973 gone to irinjalakuda and returned to cochin and again to trichur and returned to cochin at about 1 p.m. ..... it is one of the several cars alleged to have been involved in smuggling activities on 14-11-1973. .....
Tag this Judgment!Court : Kerala
Reported in : [1977]106ITR610(Ker)
..... two years thereafter came the final step in the matter when by the finance act, 1970, parliament introduced sub-section (2b) in section 37 of the act laying down that no allowance shall be made in respect of expenditure in the nature of entertainment expenditure incurred within india by any assessee after the 28th day of february ..... sub-section (2b) no allowance is admissible in respect of expenditure in the nature of entertainment expenditure incurred within india by any assessee after the 28th day of february, 1970, the income-tax officer took note of only the amounts expended by the assessee in the vattachilavu account up till the 28th february, 1970. ..... of opinion that in interpreting the expression 'entertainment expenditure' occurring in sub-sections (2a) and (2b) of section 37 of the act the word 'entertainment' should be taken to mean hospitality of any kind extended by the assessee directly in connection with his business or profession.9. ..... that appeal was substantially allowed by the tribunal by the order dated 6th july, 1973, a copy of which has been appended to the statement of the case as ..... the the sub-sections, it is obvious that the intention of parliament was to bring within the scope of those sub-sections all expenditure incurred by an assessee on hospitality of any kind extended to the clients, customers or constituents directly in connection with the business or profession of the assessee.11. ..... the circumstances of the case, we direct the parties to bear their respective .....
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