Court : Kerala
Reported in : AIR1983Ker88
..... board of revenue is satisfied after considering the report made by the collector under sub-section (2) of section 5 of the kerala land acquisition act 1961 (act 21 of 1962) that the lands specified in the schedule below have to be acquired for a public purpose, the board of revenue hereby declares ..... of the acquisition would constitute a public purpose. the 2nd respondent also, in due course, reported to the government recommending acquisition under part vii of the act. meanwhile, the petitioners sent representations to the board of revenue as well as the government raising objections to the proposed acquisition. on 18-5-1976, the ..... respondent, for remarks. the 3rd respondent, in due course, submitted report to the government favouring acquisition under part vii of the kerala land acquisition act, 1961 (in short 'the act'). the state government thereafter directed the 3rd respondent to examine in detail whether the purpose of acquisition institutes a public purpose. the 3rd respondent after .....
Tag this Judgment!Court : Kerala
Reported in : 1983CriLJ579
..... section 190 of the criminal p. c. empowers any magistrate to take cognizance of offences on complaint, on police report or upon information received from any person. chapter xv of the code deals with 'complaints to magistrates'. in my view, the petitioner has thus an effective alternate remedy. no one has so far suggested that the ..... . jay engineering works v. state : air1968cal407 was a case where the government had issued instructions contrary to the provisions of the cr. p.c. and the police act, and the court directed the police to ignore those instructions and render police protection in accordance with law. the question in s.n. sharma v. bipen kumar : ..... being kept informed about the 'holocaust' from time to time, and still they declined to lift the embargo. they later admitted that they had miscalculated the situation. the acts and omissions of respondents (1) to (3) amounted to the following offences under the indian penal code : (i) offence under section 186. inasmuch as the police .....
Tag this Judgment!Court : Kerala
Reported in : 1983LC1462D(Kerala); 1983(14)ELT1751(Ker)
..... the exemption is restricted and confined. the third category of notifications grant exemptions from the duty of excise leviable thereon by mentioning both under the act and under the special act or finance act. these sets of notifications, therefore, restrict the exemption by the plain language of the notification itself. the fourth class of the notifications is ..... being satisfied that it is necessary in the public interest so to do hereby exempts viscose staple fibre and viscose tow, falling within chapter 56 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india, from so much of the duty of customs leviable thereon under the said ..... part of the duty of customs leviable. in exercise of such power central government issued notifications exempting viscose staple fibre falling within chapter 56 of the first schedule of the customs tariff act when imported into india from so much of the duty of customs leviable thereon under the said first schedule as is in .....
Tag this Judgment!Court : Kerala
Reported in : 1984CriLJ322
..... the sworn statement. this is challenged as contrary to the mandatory provisions in section 10 of the child marriage restraint act (xix of 1929) (for short the act).4. complaint to a magistrate is dealt with in chapter xv of the code. section 200 requires the magistrate taking cognizance of an offence on complaint to examine upon oath ..... direct a subordinate magistrate to make such an inquiry. the extent of the conflict, the provisions of section 10 of the act will override the provisions if chapter xv of the code.8. the provisions in section 10 of the act are intended to safeguard the interests of persons against whom complaints of violation of the provisions of the ..... be in conflict with it, there is a conflict because under the scheme of chapter xv of the code, it is open to a magistrate to issue process even without conducting an inquiry or directing an investigation. under section 10 of the act, the magistrate cannot issue process unless he himself conducts an inquiry under section 202 .....
Tag this Judgment!Court : Kerala
Reported in : 1984(2)ECC164; 1984(16)ELT183(Ker)
..... 12 1/2 %.3. on 27-3-1981 two notifications numbered as 75 and 76 were issued. the effect of the first, read with the provisions of the finance act, 1981 was to re-impose auxiliary duty up to 5%. and the effect of the second, rescinding the notification dated 29-8-1980, was to re-impose additional ..... prescriptions of section 30 regarding delivery of import manifest, of section 31 regarding unloading and of section 37 regarding inspection, to mention only some of the provisions of chapter vi, could be effectively enforced. the inclusive definition in section 2(27) is not designed to pin-point the only point of time at which chargeability under section ..... the payment of duty, under circumstances of an exceptional nature to be stated in such order, any goods on which duty is leviable.'sections 29 - 43 in chapter vi contain provisions relating to conveyances carrying imported goods. section 30 prescribes that the person in charge of the conveyance shall, within twenty-four hours of arrival at the .....
Tag this Judgment!Court : Kerala
Reported in : [1986]59CompCas261(Ker)
..... for filing complaints. therefore, by virtue of sub-section (2) of section 4 of the code, the provisions of chapter xxxvi of the code, namely, sections 467 - 473, will apply to prosecutions under the companies act. section 468 prescribes the period of limitation for taking cognizance of offences. under clause (a) of sub-section (2) ..... v. parvathi mills ltd. [1980] klt 272. the case dealt with a complaint for violation of certain provisions of the employees' provident funds and miscellaneous provisions act, 1952, and the employees' provident funds scheme. the accused were required to make payment to the fund of contributions for every month within the 15th day of ..... filed two complaints before the chief judicial magistrate, ernakulam, against the company and its directors alleging the commission of offences punishable under section 220(3) of the act. the accused filed petitions before the trial court in crl. m.p. nos. 890 of 1983 and 894 of 1983, respectively, praying for dismissal of the .....
Tag this Judgment!Court : Kerala
Reported in : [1985]58STC282(Ker)
..... expert committee which had recommended the abolition of provisional assessments altogether, so that the assessing authorities could devote their full time for final assessments, and that the finance minister had made a policy statement in this regard in the budget speech. the retention of sub-rule (9) of rule 21 at least, it was ..... sold; and 'taxable turnover' means the turnover on which tax is payable, after permissible deductions. section 16(1) in chapter v, dealing with 'assessment, collection and penalty', provides that :the tax under this act shall be assessed, levied and collected in such manner as may be prescribed.section 17(1) obliges every dealer who is ..... levy and collection 'in such manner and in such instalments as may be prescribed'. the court held that in the absence of a specific provision in the act itself authorising the making of rules for provisional or advance assessment and collection of the tax so assessed, the provisions of the turnover and assessment rules relating .....
Tag this Judgment!Court : Kerala
Reported in : (1984)43CTR(Ker)103; [1985]154ITR345(Ker)
..... ' is defined under section 80b(5) as :'80b. (5) 'gross total income' means the total income computed in accordance with the provisions of this act, before making any deduction under this chapter or under section 280 and without applying the provisions of section 64.'16. 'priority industry' is defined under section 80b(7) as :'80b. (7) 'priority ..... miscellaneous receipts.4. the assessee is a company which carries on business as a priority industry as defined under section 80b(7) of the i.t. act, 1961 (the 'act'). for the relevant accounting years, the assessee's claim for the inclusion of these amounts in the computation of deduction under section 80-i was rejected ..... justified in holding that the interest income, income from machine shops and mobile equipments, miscellaneous receipts, etc., qualify for exemption under section 80-i of the income-tax act ? 2. a. y. 1970-71 : whether the tribunal is justified, in the facts and in the circumstances of the case, in holding that the miscellaneous .....
Tag this Judgment!Court : Kerala
Reported in : [1984]150ITR333(Ker)
..... must be chargeable to tax unless expressly exempted.12. what type of income can then escape tax liability. income falling within any of the sections included in chapter iii of the act is not tax-able. the section relevant here is section 10(3). it reads :'10. in computing the total income of a previous year of any person ..... not income in its hands liable to be taxed, we will briefly state the law that is applicable to the case.9. the complexity involved in modern trade, commerce and finance has made it next to impossibility to define the word 'income' precisely. even the legislature has not defined 'income' with precision. instead, it has used the word ' ..... court has held thus (p. 464):'it was also contended that the receipt of interest was casual in its character. the expression 'casual' has not been defined in the act and must, therefore, be construed in its plain and ordinary sense. according to the shorter oxford english dictionary, the word 'casual' is defined to mean : '(i) subject .....
Tag this Judgment!Court : Kerala
Reported in : 1985CriLJ1039
..... ac 116. a subsequent english decision of importance on this topic is that of the house of lords, morgan v. odhama press ltd. (1971) 2 all er 1156. chapter four of 'libel and slander' by peter j. and carter-ruck gives reference to other decisions on the point but not reported in legal journals.25. the principles that ..... indicate who the two police officers in question were. it was observed that when two constables were accused of a particular act, it did not follow from that that all constables suffered in their individual reputation.29. when, therefore a report states that some leaders indulged in a disgraceful conduct, ..... the patna. high court in government advocate v. gopal bandu das air 1922 pat 101 : 1922-23 cri lj 433. two constables were alleged to have committed particular acts on particular occasions. there was, however, no reference to them as belonging even to a particular thana or police station. the court held that there was nothing to .....
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