Court : Kerala
Reported in : AIR1982Ker1
..... mere look at the section is sufficient to dismiss this argument section 133 (1) provides that nothing contained in chapter vi of the kerala act relating to taxation and finance shall be construed to make liable the government to pay profession tax in respect of any commercial, industrial or like other undertakings which are owned ..... 376) and state bank of travancore v. alwaye municipal council (ilr (1978) 2 ker 519) : (1979 tax lr noc 49) by the proviso to rule 19 (1) of the taxation and finance rules in schedule ii to the kerala municipalities act, 1960 (hereinafter the kerala act) the kerala legislature has validly provided for the continuance of the levy of ..... passage our learned brother khalid, j. replied a similar contention advanced in kerala state electricity board v. state of kerala, 1978 ker lt 233 : (1978 tax lr noc 74) with reference to the cochin municipal act, 1113 and we are in complete agreement with what is stated therein on this point.6. the decision in the town municipal .....
Tag this Judgment!Court : Kerala
Reported in : [1982]138ITR1(Ker)
..... word 'salary ' shall have the meaning assigned to it in clause (h) of rule 2 of part a of the fourth schedule. ' 10. after the finance act of 1971 brought about the change, the new provision in section 40a(5) reads thus :' 40a(5). (a) where the assessee- (i) incurs any ..... case of the car used by another director, mr. patridge. we are stating the facts with reference to i.t.r. no. 76 of 1978, for the year 1971-72. it may not be necessary to state the facts in the other cases, for, this is illustrative of the other ..... in the last of the cases, the assessee in all the cases is the same. the reference in i.t.r. no. 76 of 1978 concerns the year 1971-72 and that in i.t.r. no. 103 of 1980 also concerns the same year and the same assessee. two ..... incurred for the maintenance of the buildings (the term 'upkeep' is used in place of maintenance in i.t.r. no. 76 of 1978, but it is agreed that this docs not make any difference) were considered by the tribunal as not falling within either of the two .....
Tag this Judgment!Court : Kerala
Reported in : AIR1982Ker12
..... covered by their management he posted the case to 6-4-1981 for objection as well as personal hearing. though section 32 (2) of the act requires the registrar to consult the financing bank, i.e. the apex bank and the state co-operative union he sent a copy of the show cause notice alone to them for ..... force.19. the next contention taken by the petitioners against the order ext. p-9 is that the condition pre-requisite, namely that the registrar should consult the financing bank and the state co-operative union before passing the order of supersession has not been satisfied in this case and therefore the order is without jurisdiction. according to ..... of the bank. the board entered office on 1-7-1978, their term being three years, normally they would have had to go out on 30-6-1981.2. this bank is insured under the deposit insurance corporation act 1961 (central act). chapter x-a of the kerala co-operative societies act contains additional provisions of law regarding such insured co-operative .....
Tag this Judgment!Court : Kerala
Reported in : [1983]54CompCas370(Ker)
..... during every year. counsel referred to some discrepancy in one of the answers given at the 56th annual general meeting, but the control and supervision of finances and accounts should normally be left to those in charge and the auditors, subject to acceptance by the general body. there is no evidence regarding any ..... petitioner was the advertising representative and special correspondent (or part-time news reporter) for the newspaper at bangalore. the arrangement regarding news reporting was terminated in february, 1978. the advertising agency was also terminated by april 1, 1979. he had filed a suit against the company ; that was dismissed, but the matter is ..... ; in all other cases, the contract was supreme. 7. the various provisions of the companies act relating to minority protection have to be examined in the above background if their true content is to be discovered. chapter vi deals with 'oppression and mismanagement'. section 397 enables the minority shareholders to approach the court .....
Tag this Judgment!Court : Kerala
Reported in : (1982)28CTR(Ker)299; [1983]140ITR173(Ker)
..... previously been closed to the company. its true purpose was to facilitate trading by enabling the company to engage a more competent manager and to borrow money required to finance the company's traditional trading operations under modern conditions. none of the authorities cited is directly in point, and i think that the most apposite general statement in ..... tribunal, but on a direction by this court, that too has been referred. the questions referred in the two cases are :in i.t.r. no. 93 of 1978 : 'whether, on the facts and in the circumstances of the case, the expenditure of rs. 1,55,448 incurred by the assessee in replacing 40 h.p. engines ..... draws upon its own imagination, imports facts and circumstances not apparent from the record, or bases its conclusions on mere conjectures or surmises, or where no person judicially acting and properly instructed as to the relevant law could have come to the determination reached. in all such cases the findings arrived at arc vitiated.'13. after so .....
Tag this Judgment!Court : Kerala
Reported in : [1982]135ITR19(Ker)
..... -72. with effect from april 1, 1972, clause (a)(v) stood omitted and the provision is now re-enacted with modifications in section 40a(5) inserted by the finance (no. 2) act of 1971. asit stood at the relevant time, section 40(a)(v) read :'40. notwithstanding anything to the contrary in sections 30 - 39, the following amounts shall ..... ltd. [1980] 125 itr 150. though reference is made by the counsel for the assessee to the decision of the madras high court in cit v. g. venkataraman [1978] 111 itr 444 that could easily be explained because the language of the section which the court considered in that case was materially different from what we are dealing with ..... of the buildings at calicut and those of mangalore took place during the relevant accounting year. the provision concerning the mode of computation is in section 48 of the act. it is to be computed by deducting from the full value of the consideration received or accruing as a result of the transfer of the capital asset, the following .....
Tag this Judgment!Court : Kerala
Reported in : AIR1982Ker156
..... it may, however, be desirable to bear in mind that law by its very accept-ed definition consists of 'the rules recognised and acted on by courts of justice' (see salmond on jurisprudence, eleventh edition, chapter 2, note 17, page 41 under the title 'definition of law'). while discussing the concept of 'justice according to law', salmond ..... the law', as against the 'twilight area of maladministration'.19. the following passage occurring at p. 624 in smt. maneka gandhi v. union of india, air 1978 sc 597, is the index-finger of approach of courts towards law and legal procedure:'article 14 strikes at arbitrariness in state action and ensures fairness and equality of ..... produced before the second class judicial magistrate, pathanamthitta who entrusted the same with general motors and finance ltd. (the hire purchase company). the petitioner has stated that he got release of the vehicle from the general motors and finance ltd. on 1-12-1975 and it is alleged that he had taken the vehicle to tamil .....
Tag this Judgment!Court : Kerala
Reported in : 1983CriLJ393
..... petitioner is evading the execution of the order of detention. the petitioner's wife preferred a petition dt. 28-3-1981 before the minister of state for finance, government of india north block, new delhi referring to the order of detention passed against the petitioner and seeking redressal against the order of detention from the ..... criminal offence or to be proceeded against for preventing him from committing offences dealt with in chapter viii of the code of criminal procedure would not by itself debar the government from taking action for his detention under the act. second, the fact that the police arrests a person and later on enlarges him on ..... a blanket power on the detaining authority to act in a ruthless or arbitrary manner. judicial decisions have carved out an area, though limited within which the subjective satisfaction of the detaining authority can be tested on the touchstone of objectivity. there the cases in : 1976crilj945 and : [1978]2scr621 have been relied on. the bombay .....
Tag this Judgment!Court : Kerala
Reported in : 1982(II)KLT440
..... workman to make an application to the government for recovery of money due to him from an employer in a settlement or award or under the provisions of chapter va or vb of the act. the government on being satisfied that money is so due, has to issue a certificate for that amount to the collector who shall recover the same under ..... an elaborate process, the question has to be decided by the industrial tribunal and not by the labour court under section 33c(2) of the act.'9. in punjab beverage pvt. ltd. v. jagadish singh and anr. 1978-ii l.l.j. 1, also the scope of the proceedings under section 33c(2) has been considered with reference to the observations in ..... the same is pending in this court.3. the petitioner filed two claim petitions as c. p. nos. 480 of 1976 and 71 of 1978 before the labour court, kozhikode under section 33c(2) of the act for arrears of salary and other emoluments, treating the dismissal order dated 10-5-1971 as void and ineffective since the labour court refused to .....
Tag this Judgment!Court : Kerala
Reported in : [1982]50STC49(Ker)
..... 505 of 1976. the learned judge by his judgment dated 26th may, 1978, held that the intelligence officer was competent to pass an order under section 45a of the act. after that judgment, explanation ii has been added to section 45a by section 13 of the act 19 of 1980 with effect from 16th september, 1980. the introduction of this ..... in this case is not 'the assessing authority' for the petitioner in terms of the above provisions of law.7. assessment, collection and penalty are provided for in chapter v. section 16 provides for the procedure to be followed by the assessing authority. section 18 deals with provisional assessment. section 19 deals with escaped assessment and section 25 ..... the powers conferred by clauses (i), (iv), (x) and (xiii) of section 2 and sub-section (2) of section 3 of the kerala genera 1 sales tax act, 1963 (act 15 of 1963), and clause (b) of rule 3 of the kerala general sales tax rules, 1963, the government of kerala hereby appoint and empower...(iv) the reserve sales .....
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