Court : Kerala
Reported in : AIR1987Ker140
..... proceedings, preferably by the advocate general, whether the filing of the complaint in the circumstances will not itself warrant action under the contempt of courts act.'the petitioner herein also candidly admits that he is personally ignorant of the facts constituting the serious allegations the petitioner has made in the petition, as ..... there is a provision by which the queens bench division may now be requested to issue an injunction restraining an individual from acting in a public office in circumstances in which quo warranto could formerly have been brought. the above views and principles broadly indicate and throw sufficient light ..... courts in administering it should proceed with anxious deliberation and with utmost caution. in england, by section 9 of the administration of justice (miscellaneous provisions) act, 1938, proceedings by way of prerogative writ of quo warranto to challenge the right of any person to hold a public office has been abolished. but .....
Tag this Judgment!Court : Kerala
Reported in : AIR1989Ker86
..... by espousing a cause common to the large number of consumers of electricity. ordinarlectricity. ordinarily, a harassed individual consumer, would be unable to fight and finance a costly litigation, even while suffering gross injustice. the relevance of a strong consumer movement in the present context has been now emphasised by judicial decisions ..... considered by the karnataka high court in shivamurty v. chairman, k. e. board, ilr (1980) 1 kant 686. the scheme of the electricity supply act and the legal principles applicable have been surveyed in that decision. the ultimate finding is that the electricity board is not a government and its officers are not ..... . courts of law have, however, to be precise in the delineation of the contours of these concepts.6. electricity boards constituted under the electricity (supply) act, 1948, had figured in important judicial decisions by the highest court, which had to assess the true character and legal status. rajasthan state electricity board's .....
Tag this Judgment!Court : Kerala
Reported in : (1995)IIILLJ559Ker
..... agree with the authorities that the word 'and' has to be read as 'or' in the entry, 'automobile repairing and servicing industry, in the schedule to the act. we are, therefore, in entire agreement with the reasoning and conclusion of the central government in the impugned order.15. the counsel for the appellant contended that the ..... expended to keep fixed assets in adequate and efficient operating condition and recorded in the books as expense'.5. in the shorter oxford english dictionary'repair'-the act of restoring to a sound or unimpaired condition; the process by which mis is accomplished; the result attained. restoration of some material thing or structure by ..... 1982 (ext.p6) was passed rejecting the appellant's contentions and upholding the department's stand that the appellant s factory was liable to be covered under the act. the reasons given by the government alone require examination. they are these:-'the dictionary meaning of the word 'repair' is to mend, to restore, refresh and .....
Tag this Judgment!Court : Kerala
Reported in : 1987CriLJ1989
..... judge in this respect and the limitations within which alone this court can interfere with the orders in exercise of the inherent powers. section 133 appears in chapter x relating to maintenance of public order and tranquillity and comes under sub-heading b relating to public nuisances. though the ambit of 'public nuisance' coming ..... order appears to have been in exercise of the powers bona fide.7. there is no question of acquiring any vested right under the rent control act. rent control act is a temporary legislation intended to control leases of buildings, eviction of tenants, and rent that could be realised tenants are not having any immunity ..... by others, (2) criminal procedure code is a general procedural law and its provisions cannot have the effect of overriding the provisions of the buildings (lease and rent control) act which is a special legislation relating to leases of buildings and (3) section 133(1)(d) of the code provides for three alternative remedies, namely, (a) removal .....
Tag this Judgment!Court : Kerala
Reported in : [1988]169ITR84(Ker)
..... value of the interest of the beneficiaries and remaindermen cannot be subjected to tax under section 3 or section 21. in order to overcome the said verdict, parliament by the finance act, 1980 (44 of 1980), has introduced sub-section (1a), the explanation to section 7(1) and has also suitably amended sub-sections (1) and (4) of section 21 of the ..... a trustee must fall under section 41, and it is equally clear that, even though a trustee is being assessed, the assessment must proceed in the manner laid down in chapter iii. in other words, even though the income to be assessed is the income of a trustee, the income must be put under one of the heads mentioned in ..... chapter iii and the provisions laid down with regard to the computation of that income in chapter iii must be carried out. section 41 only comes into play after the income has been computed in accordance with .....
Tag this Judgment!Court : Kerala
Reported in : (1987)62CTR(Ker)38
..... beneficiaries and remainderment cannot be subjected to tax under s. 3 or s. 21. in order to overcome the said verdict, the parliament by the finance act, 1980 (act 44 of 1980) has introduced sub-s. 1a, explanation to s. 7(1) and has also suitably amended sub-ss. 1) and (4 ..... and it is equally clear that, even thought a trustee is being assessed, the assessment must proceed in the manner laid down in chapter iii. in other words, even though the income to be assessed is the income of a trustee, the income must be put under one ..... of the heads mentioned in chapter iii and the provisions laid down with regard to the computation of that income in chapter iii must be carried out. section 41 only comes into play after the income has been computed ..... in accordance with chapter iii. then the question of payment of tax arises and it is at that stage that section 41 .....
Tag this Judgment!Court : Kerala
Reported in : [1988]169ITR334(Ker)
..... up to 1971 have been catalogued in stoke's case [1984] 1 all er 849, the customs and inland revenue act, 1878, income-tax act, 1918, income-tax act, 1945, income-tax act, 1952, finance act, 1957, capital allowances act, 1968, and finance act, 1971. the purpose of these statutory provisions was undoubtedly to encourage investment (robert goff l.j. says so in ..... observed (at p. 855):' the purpose of the statutory provisions is evidently to encourage investment in machinery and plant.'38. sections 41 and 44 of the finance act, 1971, dealt with allowances, the first year allowance and written down allowance subject to the condition that the machinery or plant belonged to the assessee. the court ..... is under consideration.' (see ' equity and the law of trusts ' by philip h. pettit at page 19).4. ' the taxation of a trust ' is a separate chapter in the book ' the modern law of trusts ' by david b. parker and anthony r. mellows. in india too, a specialised publication is available : ' tax planning .....
Tag this Judgment!Court : Kerala
Reported in : (1988)ILLJ300Ker
..... the qualifications for appointment as headmaster of high schools are prescribed in rule 44-a chapter xiv-a of the rules. a minimum service qualification of 12 years of continuous graduate service, a pass in the test in the kerala education act and the rules, and a pass in account test (lower) conducted by the kerala ..... additional advantage of the management preferring him for appointment.5. appointment of headmasters in aided high schools is governed by the provisions of the rules. rule 44 chapter xiv-a of the rules enjoins that 'ordinarily' the appointment shall be according to seniority. that naturally visualises an area of discretion enabling the management to deviate ..... imperative of this note binds the government as well when it functioned as the revisional authority in the matter of appointment of headmaster effected under rule 44 chapter x1v-a of the rules. the submission made by counsel for a junior teacher that the senior was not interested cannot do duty for a written .....
Tag this Judgment!Court : Kerala
Reported in : [1990]69CompCas359(Ker)
..... accused as and when the complainant would demand back the deposits. the complainant deposited a total sum of rs. 33,807.37 at the ernakulam branch of samarias finance. the complainant on warranty of the term deposit receipts demanded payment of the amount she also demanded the amounts due under the s. b. accounts with interest ..... thereon. the complainant went to the ernakulam branch office of samarias finance and made several demands for payment of the money before the then manager, fourth accused, and the present acting manager, third accused. so far, no payment is made. the complainant was intimated that they have no funds ..... provisions of that act. in that decision, the liability under the indian penal code of a person who receives deposits from the public describing himself as a banker was not dealt with9. learned counsel then relied on some of the observations seen in haldon's practice and law of banking, 10th edition. in chapter x of that .....
Tag this Judgment!Court : Kerala
Reported in : [1987]168ITR793(Ker)
..... income-tax officer shall refer the case to the inspecting assistant commissioner who shall, for the purpose, have all the powers conferredunder this chapter for the imposition of penalty.'the taxation laws (amendment) act, 1975, which came into force on april 1, 1976, has by section 65 omitted sub-section (2) of section 274 ..... income-tax officer while completing the assessments for both these years, being satisfied that penalties were to be imposed under section 271(1)(c) of the act, referred the matter to the inspecting assistant commissioner and while the inspecting assistant commissioner was still in seisin of the matter, the amendment referred to above came ..... case to the inspecting assistant commissioner who shall, for the purpose, have all the powers conferred under this chapter for the imposition of penalty.'sub-section (2) of section 274 was substituted by the taxation laws (amendment) act, 1970, with effect from april 1, 1971, and the sub-section, after its substitution, reads:'(2 .....
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