Court : Kerala
..... complaining inaction on the part of the high court to take disciplinary proceedings against the third respondent and also seeking compensation of rs.10 lakhs on the plea that the third respondent judicial officer had, through his acts, failed to exercise his due judicial powers and duty and this has resulted in infringement of valuable rights of the writ petitioner under article 21 of the constitution of india and hence, the eligibility for the compensation ..... mean the power to do or order the act impugned, but generally the authority of the judicial officer to act in the matter; (4) the act protects a judicial officer only when he is acting in his judicial capacity and not in any other capacity; and (5) if a judicial officer arrests a person 'recklessly and maliciously' not in discharge of the duties of his office as a magistrate but on the ground that he acted under the direction of his superior officer, he can be said to be acting in an executive capacity and not in a judicial ..... further, section 199 cr.p.c provides that no court shall take cognizance of an offence punishable under chapter xxi ipc except on a complaint made by some person aggrieved by the offence. ..... the complaint was forwarded to the station house officer of the central police station, ernakulam under section 156(3) of the code of criminal procedure, 1973, cr.p.c. .....
Tag this Judgment!Court : Kerala
..... further, no toddy other than that drawn from coconut, palmyra, or choondapana palms, on which tree-tax due under the act has been paid, shall be sold by the licensee; all toddy kept or offered for sale shall be natural and conforming to specifications and standards set out by the government. ..... finally, this court through exhibit p5 common judgment, involving certain other similar cases at the behest of two other provisional grantees, further directed the commissioner of excise, apart from setting aside the orders passed earlier by him, to consider the issues afresh. ..... 505, 517 518 (1992), which lays down the ratio in a plurality opinion to the effect that the rule of lenity can be applied even to a tax statute in a civil setting, once it is accepted that the statute has criminal applications or consequences. 40. ..... rule 9 mandates that the right conferred by a licence under this chapter extends only to the manufacture and sale of fermented toddy and no other kinds of liquor. ..... (c) no.20255/2013 and invited a judgment dated 29.08.2013, by which this court directed the commissioner of excise to consider the petitioner's objections to the order of suspension and pass appropriate orders. 5. ..... under chapter ix of the act, titled 'penalties', section 55 deals with illegal import, export, transport, sale, etc. ..... chapter viii contains the special conditions exclusively applicable to licencees of the privilege to vend toddy in independent shops. .....
Tag this Judgment!Court : Kerala
..... should be reversed by the appellate court in the appeal (iii) if so, the appellate court, if it thinks fit, may remand the case to the trial court and may further direct as to what issue or issues should be tried in the case (iv) the appellate court shall send a copy of its judgment and order to the court from whose decree the appeal is preferred (v) ..... the order should contain directions to readmit the suit under its original number in the register of civil suits and to proceed to determine the suit (vi) evidence (if any) recorded during the original trial shall ..... be tried in the case so remanded, and shall send a copy of its judgment and order to the court from whose decree the appeal is preferred, with directions to re-admit the suit under its original number in the register of civil suits, and proceed to determine the suit; and the evidence (if any) recorded during ..... chapter ix of the code of criminal procedure, 1973 (2 of 1974), - (i) which is pending immediately before the establishment of such family court before any district court or subordinate court referred to in that sub-section or, as the case may be, before any magistrate under the said code; and (ii) which would have been required to be instituted or taken before or by such family court if, before the date on which such suit or proceeding was instituted or taken, this act .....
Tag this Judgment!Court : Kerala
..... subsequently, by imposition of ceiling on agricultural holdings act, 1973, chapter 3b and section 5(6a) were repealed. ..... b) to issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents not to take any action in furtherance of ext.p3 notification to acquire any land from the possession of the petitioner; c) award to the petitioner the costs of these proceedings; d) grant such other or further relief as this ..... the learned single judge heard the learned counsel for the parties and took a view that since no award under section 11 of the 1894 act has been passed, as per section 24(1)(a) of 2013 act, all provisions of 2013 act relating to determination of compensation shall apply to the pending proceedings, hence the writ petition was disposed of by the following directions: 3. ..... the 1st respondent shall pass fresh awards, as directed, within a period of three months from the date of receipt of a copy of this judgment. ..... i therefore dispose the writ petition with a direction to the 1st respondent to pass fresh awards in relation to the property acquired from the petitioner, by applying the principles relating to determination of compensation as provided under the 2013 act. ..... (c) no.4024 of 2014 by which judgment directions have been issued to the 1st respondent to prepare a fresh award in relation to the property acquired from the petitioner, by applying the principles relating to determination of compensation as provided under the 2013 act. 2. .....
Tag this Judgment!Court : Kerala
..... the preliminary objection raised by the learned counsel for the respondent is twofold; (1) under the foreign exchange regulation act, 1973, it is only the central government which can be taken to be aggrieved against the decision of the foreign exchange regulation appellate board under section 54 of the act, allowing the appeal filed by the respondents and the director of enforcement who passed the initial order of adjudication cannot file the appeal treating himself as an aggrieved ..... order dated 6.3.2009 issued by the government of india, ministry of finance (annexure r1([b]) which is to the following effect: f.no.16/85/2008-ad-edgovernment of india ministry of finance,department of revenuenew delhi, the 6th march, 2009order the officers of the rank of assistant director and above in the directorate of enforcement, ministry of finance, department of revenue, government of india, new delhi are hereby empowered for the purpose of section 54 of the foreign exchange regulation act (fera), 1973 and section 55 of foreign exchange management ..... 253 and 256 of the income-tax act the income-tax officer who passes the original order of assessment in his capacity as quasi judicial tribunal, is enabled to file an appeal against the order of the appellate assistant commissioner setting aside his orders, on the directions or at the instance of the commissioner of income-tax. ..... chapter iv of the act deals with contravention ..... chapter vi deals with directorate ..... chapter v deals with adjudication .....
Tag this Judgment!Court : Kerala
..... inhibition against allowing deduction is worded in quite similar terms in sections 80a(5) and 80ac, of which section 80a(5) is a provision inserted through the finance act 33/2009 with effect from 1.4.2013 after the insertion of section 80ac as per the finance act of 2006 with effect from 1.4.2006 ..... mind that 'primary agricultural credit society' is defined with reference to the term 'co-operative society'; reverting to section 5 (cciia) of the br act, it can be seen that for the purpose of that act, 'co-operative society' means a society registered or deemed to have been registered under any central act for the time being in force relating to the multi-state cooperative societies, or any other central or state law relating to co-operative societies for ..... it is argued that the tribunal was justified in holding that the appellants are not entitled to exemption in terms of section 80p(4) and therefore, they fall into the tax net by virtue of section 80((1), subject only to the permissible deductions under subsection 2 of section 80p. ..... the assessee any deduction, inter alia, under any provision of chapter via under the heading c ..... primary agricultural credit societies including the fact that they are registered under the kcs act and that their fund management is in terms of the regulatory directions of the registrar of co-operative societies and other aspects are referred to, to show that all the appellants are eligible to the exemption provided for through section 80p(4) of the it act. .....
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..... is null and void or which is annulled by a decree of nullity under section 12, any rights in or to the property of any person, other than the parents, in any case where, but for the passing of this act, such child would have been incapable of possessing or acquiring any such rights by reason of his not being the legitimate child of his parents. ..... marriage which is declared null and void or annulled by a decree of nullity any rights in or to the property of any person other than the parents in any case where, but for the passing of this act, such child would have been incapable of possessing or acquiring any such rights by reason of his not being the legitimate child of his parents. ..... of india, in its 59th report on hindu marriage act, 1955 and special marriage act, 1954 had revisited various provisions interalia section 16 of the act and observed that it should not be a condition precedent to the applicability of the beneficial provision in section 16 of the act that there must have been actual legal proceedings resulting in ..... of such marriage who would have been legitimate if the marriage had been valid, shall be legitimate, whether such child is born before or after the commencement of the marriage laws (amendment) act, 1976, and whether or not a decree of nullity is granted in respect of that marriage under this act and whether or not the marriage is held to be void otherwise than on a petition under this ..... finance ..... parties are directed to appear before the ..... died on 17.01.1973. .....
Tag this Judgment!Court : Kerala
..... jagannathan, (1986) 2 scc 679 at 692 the supreme court has observed that in a proper case, to prevent injustice inflicted on the parties concerned, the court may itself pass an order or give directions which the government or the public authority would have passed or given, had it properly and lawfully exercised its discretion. ..... that apart, high courts can also issue directions, orders, or writs, other than the prerogative writs. ..... it was, therefore, held that the petition for direction for refund of enhanced rate of market fee paid subsequently declared the enhanced levy to be ulta vires held, writ cannot be turned down on the negative plea of alternative remedy and must be sustained on the basis of rule of ' ..... p.587 observes thus: that some of the prerogative writs were discretionary came to be directly linked with their designation as prerogative writs. ..... with the engrafting of chapter ix, containing section 69, in to the statute book, it is beyond any cavil that the co-operative arbitration court has an exclusive jurisdiction to decide any dispute in connection with the employment of the officers and servants of the classes of societies specified in sub-section (1) of section 80 of the act. ..... some limitations are implicit in the article and others may be evolved to direct the article through defined channels. .....
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..... whether the removal of admission and access to entertainment event and amusement facilities [sub-clause (j) of section 66d of the finance act, 1994] from the negative list of services by an amendment of 2012 and the consequent imposition of service tax on such activity would result in the union parliament trenching upon the exclusive field assigned to the state, under entry 62 list ii of the seventh schedule of the constitution of india is the question raised herein. ..... present case, no such contention can be taken, since the supreme court has time and again, after the finance act, 1994 came into force, upheld the tax levied on services as being available to the union parliament under the residuary clause. ..... by sections 116 and 117 of the finance act, 2000, the tax is sought to be levied on the recipients of ..... the levy now imposed as service tax by the amendment of 2012 in the finance act, 1994 is on the price on admission and access to such amusement parks, which trench upon the state's powers, is the contention of the petitioners herein ..... the guise that tobacco is an item of luxury; what could not be done directly cannot be done indirectly was the finding. 40. ..... - for the purposes of this chapter,- (a) an unincorporated association or a body of persons, as the case may be, and a member thereof shall be treated as distinct persons; (b) an establishment of a person in the taxable territory and any of his other establishment in a non-taxable territory shall be treated as establishments .....
Tag this Judgment!Court : Kerala
..... serving of indian made foreign liquor in a hotel bar licenced by the excise authorities in the state of kerala will come within the definition of retail sale by a retail dealer and whether the act of selling the item over and above the retail sale price would attract the vice of rule 18 (2) of lmpc rules read with section 18 of the principal ..... rule 2(j)- "retail dealer" in relation to any commodity in packaged form means a dealer who directly sells such packages to the consumer and includes, in relation to such packages as are sold directly to the consumer, a wholesale dealer who makes such direct sale to the consumer; rule 2(l)- "retail sale in relation to a commodity means the sale distribution or "delivery of such commodity through retail sales shops agencies or other instrumentalities for consumption by an individual or a group of ..... had occasion to consider whether the sale in the restaurant of a star hotel of a wills filter tipped cigarette packet with maximum retail price not exceeding rs.9.85 (inclusive of all taxes) at an excess price of rs.13/- would violate rule 23 (2) of standards of weights and measures (packaged commodities) rule. ..... rule 18 of the lmpc rules comes under chapter ii of the lmpc rules which chapter exclusively deals with the provisions applicable to packaged ..... the said chapter can have no application in a case where indian made foreign liquor is served to customers inside the licenced premises of a hotel which has been issued fl 3 licence by the competent .....
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