Court : Kerala
Reported in : AIR2005Ker98; 2005(2)ESC1392; 2005(1)KLT229
..... which establishes and maintains a private college or more than one private college;2(11) 'government college' means a college maintained by the government and affiliated to the university; ...............................................2(14) 'prescribed' means prescribed by this act or the statutes, ordinances, regulations, rules or bye-laws made thereunder;2(15) 'principal' means the head of a college;2(16) 'private college' means a college maintained by an educational agency other than the government ..... to the extent relevant they are quoted below:-'2(2) 'affiliated college' means a college affiliated to the university in accordance with the provisions of this act and the statutes and in which instruction is provided in accordance with the provisions of the statutes, ordinances and regulations;...........................................2(7) 'college' means an institution maintained by, or affiliated to ..... therefore, we hold that the principals of unaided private colleges/self financing colleges affiliated to the university are also eligible to participate in the election to the senate and other organs of the ..... kerala university act, 1974 and its first statutes and ..... (4), (5), (6), (9), (10), (11) or (12) elected by the registered graduates from among themselves, of whom one shall be a member of a scheduled caste and one shall be a member of a scheduled tribe. ..... among the members representing the electorate of the university area, of whom one shall be a member of a scheduled caste. .....
Tag this Judgment!Court : Kerala
Reported in : 2004(3)KLT158
..... a state government or any establishment wholly or substantially financed by that government or any local authority, other than a cantonment board, the state government;'establishment' has been defined in section 2(k), which is extracted below:'establishment' means a corporation established by or under a central provincial or state act, or an authority or a body owned or controlled or aided by the government or a local authority or a government company as defined in section 617 of the companies act, 1956(1 of 1956) and includes departments of a ..... first vacancy should go to open merit candidate, second to other backward community, third to open merit candidate and fourth to scheduled caste/scheduled ..... government.on a reading of the above mentioned clauses along with sections 32, 33 and 34 of the act, there is no doubt that the act has not differentiated between various categories of posts. ..... in government service including universities in the state of kerala be justified under section 33 of the persons with disabilities (equal opportunities protection of rights with full participation) act, 1995 (hereinafter called 'the act'), is the question that has come up for consideration before this court.2. .....
Tag this Judgment!Court : Kerala
Reported in : [2005]139STC15(Ker)
..... whereas under the provisions of section 3 as it stood prior to the amendment of the said section by the finance act, 2003 the rate of tax to be fixed by the government by notification for the purpose of section 3 cannot exceed the rate of tax specified for the goods in the first schedule to the kgst act which means the additional tax leviable under section 5d of the kgst act could not have been reckoned for fixing the rate of entry tax but by virtue ..... of the amendment made to section 3 by the finance act, 2003 additional sales tax under section 5d of the kgst act can also be reckoned for determining the ..... the special government pleader also submitted that the provisions of section 3 as it stood prior to its amendment by the kerala finance act, 2003 used the expressions 'the rates specified' but the said expressions were changed by the finance act, 2003 by using the expressions 'the tax payable' only for the purpose of including the additional sales tax applicable as per section 5d along with the schedule rate. .....
Tag this Judgment!Court : Kerala
Reported in : [2004]271ITR178(Ker)
..... the petitioners seek for a declaration that section 17(2)(vi) of the income-tax act as inserted by the finance act 2001, is illegal and violative of articles 19(1)(g) and 246 of the constitution of india, and a declaration that rule 3 of the income-tax rules, 1962, as substituted by the income-tax (22nd amendment) ..... finally, it was concluded that insertion of sub-clause (vi) in section 17(2) by the finance act, 2001, is not violative of any provisions of the constitution or the parent act, since only the valuation of other fringe benefits has been left to be detailed by the subordinate legislation, there is no abdication of essential legislative function and neither sub-clause (vi) of section 17(2) ..... treat interest free loan at a concessional rate as a 'perquisite' by virtue of section 17(2)(vi) as the same was withdrawn by deletion of sub-clause (vi) of section 17(2) with effect from the date of its insertion by enacting the finance act, 1985, which was a measure of relief to the salaried tax payers. ..... petitioners are employees of another scheduled bank. in o. p. ..... 6779 of 2002 the first petitioner is the cochin refineries officers association which is a registered and recognised union and the second petitioner is the projects manager of the ..... state of punjab : [1979]1scr845 , in which it laid down the tests for a valid delegation of legislative power as (i) the legislature cannot efface itself, (ii) it cannot delegate the plenary or the essential legislative function ; (iii) even .....
Tag this Judgment!Court : Kerala
Reported in : (2004)192CTR(Ker)1
..... intention of the legislature is not to treat interest-free loan at concessional rate as a 'perquisite' 'by virtue of section 17(2)(vi) as the same was withdrawn by deletion of sub-clause (vi) of section 17(2) with effect from the date of its insertion by enacting the finance act, 1985, which was a measure of relief to the salary taxpayers. ..... petitioners seek for a declaration that section 17(2)(vi) of the it act, as inserted by finance act, 2001, is illegal and violative of arts. ..... it was submitted that they are considering this aspect and it was held that the cbdt can be moved by filing appropriate representations in this regard as they are empowered to issue circulars under section 295 of the it act and finally the cbdt was directed to consider lower rate of interest in valuing fringe benefits in tune with market rates of interest and according to the learned counsel, sri p.k. ..... 8425 of 2002 also, the petitioners are employees of another scheduled bank. in o.p. ..... 6779 of 2002, first petitioner is the cochin refineries officers association which is a registered and recognised union and the second petitioner is the projects manager of the kochi refineries. in o.p. ..... state of punjab : [1979]1scr845 in which it laid down the tests for a valid delegation of legislative power as (i) the legislature cannot efface itself, (ii) it cannot delegate the plenary or the essential legislative function, (iii) even if there is delegation, parliamentary control .....
Tag this Judgment!Court : Kerala
Reported in : [2004]140TAXMAN173(Ker)
..... previous year 2001-02 as per substantive law prevailing on 1-4-2002, by, applying existing machinery provision finally, it was concluded that insertion of sub-clause (vi) in section 17(2) by the finance act, 2001 is not violative of any provisions of the constitution or the parent act, since only valuation of other fringe benefits has been left to be detailed by the subordinate legislation, there is no abdication of essential legislative function and neither sub-clause (vi) of ..... petitioners seek for a declaration that section 17(2)(vi) of the income tax act as inserted by finance act 2001 is illegal and violative of articles 19(1)(g) and 246 of the constitution of india, and a declaration that rule 3 of the income tax rules, 1962 as substituted by income tax ..... that the central board of taxes can be moved by filing appropriate representations in this regard as they are empowered to issue circulars under section 295 of the income tax act and finally the central board of direct taxes was directed to consider lower rate of interest in valuing fringe benefits in tune with market rates of interest and according to the learned counsel ..... another scheduled bank ..... 6779/2002 first petitioner is the cochin refineries officers association which is a registered and recognised union and ..... state of punjab : [1979]1scr845 in which it laid down the tests for a valid delegation of legislative power as (i) the legislature cannot efface itself, (ii) it cannot delegate the plenary or the essential legislative .....
Tag this Judgment!Court : Kerala
Reported in : (2004)188CTR(Ker)100; [2004]268ITR344(Ker); 2004(2)KLT202
..... the fee for appeal provided under section 260a of the it act was omitted by the finance act, 1999 is virtually resurrected in the court fees act and that unlike under the very scheme of the court fees act where court fee is levied only on the relief claimed, so far as appeals filed before this court under the it act and wt act, court fee is payable on assessed income and not on the ..... the order of tribunal or the wealth-tax tribunal, under the it act, 1961 (central act 43 of 1961) or the wt act, 1957(central act 27 of 1957), as the case may be, shall be at the rates specified in sub-item (c) of item (iii) of article 3 of schedule ii'.sub-item (c) of item (iii) of article 3 of schedule ii reads as follows:'(c) from an order of the appellate tribunal under the it act, 1961 or the wt act, 1957(a) where the total income of the assessee as five hundred ..... right of appeal is not merely a matter of procedure; it is a matter of substantive right; this right of appeal from the decision of an inferior tribunal to a superior tribunal becomes vested in a party when proceedings are first initiated in and before a decision is given by, the inferior court; such a vested right cannot be taken away except by express enactment or necessary intendment; an intention to interfere with or to impair or imperil such a vested right ..... the revenue section 52a and the schedule cannot have any retrospective operation so as to cover appeals arising from assessment orders/first appellate orders passed prior to the .....
Tag this Judgment!Court : Kerala
Reported in : [2005]142STC266(Ker)
..... suit was decreed subject to the condition that the sales tax arrears including the penalty, if any, due under the sales tax act from the first respondent and its partners shall have preference over the plaintiffs claim, and the plaintiff shall have to first pay the amount recovered during the course of execution to the state towards the sales tax arrears and the other amount due under ..... senior counsel also pointed out that section 26b inserted by finance act, 1999 with effect from april 1, 1999 does not have the effect of getting over the decree of a civil court passed ..... counsel also submits that the amendment of the kerala general sales tax act by which section 26b is incorporated by the finance act, 1999 with effect from april 1, 1999 has no retrospective operation. ..... prior to the enforcement of section 33-c and the subsequent loans taken on january 23, 1979 and january 25, 1979 did not alter the position in favour of the state. ..... law and that the charge becomes effective only when the award is made a rule of the court which was done on november 24, 1970, whereas the attachment by the tax recovery officer under the provisions of schedule ii to the income-tax act was earlier, i.e. ..... the tahsildar advertised the decree schedule property for recovery of arrears of sales tax due from the firm and the sale was posted to june 12, ..... respondents initiated recovery proceedings for realisation of arrears of sales tax against the defaulter-assessee by attaching the decree schedule properties. .....
Tag this Judgment!Court : Kerala
Reported in : 2004(2)KLT48
..... this court has neither examined the correctness of the direction to identify the decree schedule property nor expressed even any opinion regarding the correctness of that direction while allowing ..... regarding the question of identity of the decree schedule property, counsel submitted that there was no dispute between the parties regarding the identity on the trial, first appellate and second appellate stage and that the question is raked up ..... counsel fairly conceded that cutting and removal of trees actually standing on the decree schedule property will amount to violation of decree of prohibitory injunction passed in this case and that the court has power to initiate steps under order 21 rule 32 for enforcement of the decree by arrest and ..... of order 21 is that a new explanation has been incorporated under which it is not clarified that the expression 'act required to be done' appearing in sub-rule (5) of rule 32 shall cover prohibitory injunctions also. ..... , held that the provisions of order 21 rule 32(5) can have application only in the context of execution of decrees for mandatory injunction or any other decree which mandates that a positive act shall be done by the judgment debtors and when the judgment debtors fail to do that act. ..... amendment acts 46/99 and 22/02, section 47 remains intact and only two rules ..... in this case that the decree was one pure and simple for prohibitory injunction and that under the decree, the judgment debtors had not been commanded to do any positive act. .....
Tag this Judgment!Court : Kerala
Reported in : 2004(1)KLT428
..... on such disclosure being made, the panchayat will verify the lands specified and only thereafter grant licenses or permissions under the panchayat raj act for starting or running any industry or manufacture or process based on clay, earth or mud and bearing in mind the relevant laws including the kerala land utilisation order.'4 ..... section 189 gives power to the government to issue general guidelines to the panchayat in accordance with the national and state policies in matters such as finance, maintenance of accounts, office management, formulation of schemes etc. ..... the short question is whether the ombudsman appointed under the kerala panchayat raj act, 1994 (for short, the act) is invested with any statutory power, authority or jurisdiction to issue such an order ..... this context it may also be pertinent to refer to chap.xviii of the act which deals with the powers of the government over the panchayats. ..... it is also evident that the term 'maladministration' as defined under the act takes within its ambit any action or administrative procedure or practice which may result in denial of deserving benefits to the ..... under article 243e it is provided that every panchayat, unless sooner dissolved under any law for the time being in force, shall continue for five years from the date appointed for its first meeting and no longer. ..... schedule xi was also incorporated in the constitution enumerating the sectors and departments which were to be entrusted to the panchayats under the schemes for .....
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