Court : Kerala
Reported in : 2004(3)KLT542
..... land acquisition officer, city improvement trust board, mysore v. p. ..... held that it is not proper to fix two types of scales of pay and the state government is also bound to protect the service conditions of the absorbed employees and the state government is not precluded from improving them or granting better pay scales. ..... in other words, when financial position improves, the entire amount as revised can be paid and it is not a direction under section 34 authorising the corporation to put a cut off ..... (2) in the exercise of its powers and performance of its duties under this act, the corporation shall not depart from any general instructions issued under sub-section (1) except with the previous permission of the state government ..... , there is no such notification and no directions were issued by the state government under section 34 of the act to fix a separate cut off date by the corporation. ..... so, in view of the directions issued under section 34 of the act which has force of law and in view of the adoption of ..... effect of the orders passed under section 34 of the act on 22nd march, 1965 with regard to the employees transferred from the erstwhile transport department, effect of the order dated 5th may, 1984 with regard to the employees directly appointed by the corporation, ambit of ..... effect of similar reference of earlier act in subsequent act was considered by the apex court in the following cases: western coalfields ltd. ..... govindan (air 1976 sc 2517). ..... devraj urs (air 1976 sc 1027)).5. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1994Ker308
..... caused by the presence of more than the permitted amount of ammonia in the air, from the materials available in the case and from the report and from the date given by the air pollution control board, it is difficult for this court to come to a definite conclusion that the leak in storage tank is causing air pollution by the presence of ammonia either in willingdon island or in cochin city, we may ..... by the senior environmental engineer of the kerala state pollution control board as per the order of this court on 9-11-1993 it is stated that the ambient air quality standard for ammonia was notified on 14-5-1992 by the kerala state pollution control board in consultation with the central pollution control board under section 17(1)(i) of the air (prevention and control of pollution) act, 1981 as 400 micro gram/m3 (24 hours average), the ..... clearly, enhancing awareness and influencing behaviour is a first step towards environmental improvement, but where an environmentally preferable course of action is perceived to involve a diminuation in standard of living or a reduction of freedom of choice, the recalcitrance of human nature is such that it needs to be reinforced if progress ..... in the constitution by 42nd constitution amendment act of 1976. ..... the repair in 1976 like the buoyancy effect ..... , was commissioned in august, 1976 to receive liquid ammonia from ship ..... the maximum load of 10,000 tonnes were of the same order as was observed during the load test in 1976 immediately after repairs. ..... 1976 .....
Tag this Judgment!Court : Kerala
Reported in : (2000)158CTR(Ker)100; [2000]108TAXMAN52(Ker)
..... on the basis of the direction given by this court in several original petitions under section 256(2) of the act, the following common question has been referred for opinion :'whether, on the facts and in the circumstances of the case, the appellate tribunal was justified in deleting the addition on rs. ..... 40,000 relating to the improvement of the mangalore property, in the year 1972-73 and the addition of rs. ..... 15,000 for the assessment years 1973-74, 1976-77 to 1979-80 and 1981-82 to 1983-84 as the income from the said property.'3. ..... the rental income was added and tax was levied for rest of the years involved, that is; 1973-74, 1976-77 to 1979-80 and 1981-82 to 1983-84. ..... the assessee was assessed to tax under the income tax act, 1961 (hereinafter referred to as 'the act'). ..... it has to act on legal grounds established by evidence. .....
Tag this Judgment!Court : Kerala
Reported in : [2000]242ITR133(Ker)
..... on the basis of the direction given by this court in several original petitions under section 256(2) of the act, the following common question has been referred for opinion ;'whether, on the facts and in the circumstances of the case, the appellate tribunal was justified in deleting the addition of rs. ..... 40,000 relating to the improvement of the mangalore property, in the year 1972-73 and the addition of rs. ..... 15,000 for the assessment years 1973-74, 1976-77 to 1979-80 and 1981-82 to 1983-84 as the income from the said property ?'3. ..... the rental income was added and tax was levied for the rest of the years involved, that is 1973-74, 1976-77 to 1979-80 and 1981-82 to 1983-84. ..... the assessee was assessed to tax under the income-tax act, 1961 (in short 'the act'). ..... it has to act on legal grounds established by evidence (see krishnanand agnihotri v. .....
Tag this Judgment!Court : Kerala
Reported in : [1956]7STC417(Ker)
..... 2(j) of the travancore-cochin general sales tax act, 1125, 'sale' with all its grammatical variations and cognate expressions 'includes also a transfer of property in goods involved in the execution of a works contract' and the expression 'works contract' as defined in sub-section (1) of that section :means any agreement for carrying out for cash or for deferred payment or other valuable consideration the construction, fitting out, improvement or repair of any building, road, bridge, or other ..... are sold by a dealer shall, in relation to a works contract, be deemed to be the amount payable to the dealer for carrying out such contract less a sum not exceeding such percentage of the amount payable as may be fixed by the board of revenue from time to time for different areas representing the usual proportion in such areas of the cost of labour to the cost of materials used in carrying out such contract, subject to the following maximum percentages:- per ..... the department is apparently proceeding on the assumption that in the absence of percentages fixed by the board of revenue the maximum percentages mentioned in the sub-rule are the deductions admissible in respect of works contracts. ..... what the sub-rule does is not to fix a maximum percentage and allow a downward revision by the board of revenue but to leave the fixation itself to the board of revenue subject to the maximum percentages indicated therein. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1957Ker146; [1957]8STC347(Ker)
..... that the legislative intent is not so restricted is clear from the definition of 'goods' in section 2 (a) of the act; ' 'goods' means all kinds of movable property and 'includes all materials, commodities and articles including those to be used in the construction, fitting out, improvement or repair of immovable property; or in the fitting out, improvement or repair of movable properly; and also includes all growing crops, grass and things attached to or forming part of the land which are agreed to be served before ..... are sold by a dealer shall, in relation to a works contract, be deemed to be the amount payable to the dealer for carrying out such contract less a sum not exceeding such percentage of the amount payable as may be fixed by the board of revenue from time to time for different areas, representing the usual pro-portion in such arcas of the cost of labour to the cost of materials used in carrying out such contract, subject to the following maximum percentages ..... the petitioner has been allowed the maximum deduction of 30 per cent, and even if the board of revenue had fixed a maximum percentage for the works contracts involved in this case it could never have exceeded 30 per cent ..... the board of revenue constituted by the travancore-cochin board of revenue act, 1950, is not a body corporate like, for example, the travancorc and cochin devaswom boards constituted under the travancore-cochin hindu religious institutions act, 1950, but only a part of the government of the state .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker38
..... was also held that the right of redemption of a usufructuary mortgage of this nature could not be held to have become barred by lapse of time under article 148 of the limitation act and that the mortgagor could institute a suit for possession at any lime on payment of the mortgage money, since his cause of action for recovery of possession would accrue only upon his ..... was not in arrears, that the suit was barred by limitation, that the allegation of waste was not true, that the defendants were entitled to the value of improvements, that the claim for mesne profits should not be allowed and that the rate at which the same was claimed was excessive. ..... to this extent namely, that re-assessment of compensation for improvements will be made in accordance with act x of 1956, provided the appellant complies with the directions to value the claim for additional compensation for improvements and pays full court-fee on the same within one ..... and southern plots of kypallivilagom as well as alummoodu and dismissed as against the middle plot of kypallivilagom and the 10 cents in the northern plot.as the value of improvements on the middle plot was not separately ascertained, provision was made in the decree for deciding that question later. ..... birmingham, tame and rea district drainage board, 1912 ac 788 (a), observed:'under the judicature acts and rules the hearing of an appeal from the judgment of a judge is by way of rehearing, and the court has power to give any judgment and to make any order .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker178
..... filed a written statement and his main contentions, were that the plaintiffs were not entitled to recover possession of the plot sold in revenue sale and subsequently purchased by him, that he was entitled to the value of improvements, that no waste had been committed, that the claim for damages was not sustainable, and that the rate at which mesne profits was claimed was excessive. ..... filial, 1958 ker lt 645 : (air 1959 kerala 38), that in such cases the appellate court is bound to decide the question of value of improvements in the light of act x of 1956, if the appeal from the decree is pending on the date of the act.the fact that the trial court had already passed a decree by the time act x of 1956 was passed is therefore of no consequence. ..... 2 and for recovery of possession of items 1 and 3 on payment of the value of improvements and also for recovery of mesne profits and damages for waste. ..... after this appeal was filed, the travancore-cochin compensation for tenants improvements act, x of 1956 was passed and the appellant claims that apart from the other grounds raised in the memorandum of appeal, heis entitled to have the value of improvements assessed according to the provisions of the new act. ..... birmingham, tame, and rea district drainage board, 1912 ac 788 this court has held in kunju krishna v. p. k. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1961Ker147
..... the materials, restoring the land to the state in which it was before the improvement was made, or to obtain compensation for the value of the building if it is allowed to remain for the benefit of the owner of the soil--the option of taking the building, or allowing the removal of the material, remaining with ..... peacock also said : 'we think it clear that, according to the usagesand customs of this country, buildings and other such improvements made on the land do not, by the mere accident of their attachment to the soil, become the property of the owner of the soil; and we think it should be laid down as a general rule that, if he who makes the improvement is not a mere trespasser, but is in possession under any bona fide title or claim of title, he is entitled either to remove ..... section 51 deals with improvements made by bona fide holders under defective titles and has an application, to the case before us. ..... section, 60 of the indian easements act, 1882, provides: 'a licence may be revoked by the grantor, unless- (a) it is coupled with a transfer of property and such transfer is in force; (b) the licensee acting upon the licence, has executed a work of a permanent character and incurred expenses in the execution. ..... the board did not deal with the matter. ..... 129 and to section 51 of the transfer of property act, 1882. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1961Ker237
..... in fixing the compensation at 20 years' purchase, one of the district judges has applied, in entirety, the provisions of the travancore-cochin compensation for tenants improvements act, 1956 (act 10 of 1956), which are substantially the same, as those of the kerala compensation for tenants improvements act, 1958 (act 29 of 1958).while we may look for guidance or assistance to these provisions, in our attempt to derive a principle, we cannot apply them bodily to a wholly different situation, which they were not intended to ..... to capitalise the annual net yield at 20 years' purchase, as has been the practice in the cochin area for awarding compensation for improvements and for the acquisition of lands under the land acquisition act and in between was the third, to capitalise at 15 years' purchase.the learned counsel for the board took the stand, that all the three methods are faulty, wrong in principle and ought not to be followed; according to him, the ..... orders passed by district judges under section 10 of the indian telegraph act, 1885, settling the compensation payable under section 10 proviso (d) of that act, for damage caused to owners of immovable properties, in taking electric supply lines across their properties, in exercise of the powers conferred by section 51 of the indian electricity act, 1910, or by section 42 of the electricity (supply) act, 1948.the kerala state electricity board, to be referred to as the board, which was constituted on april, 1957, and in whom, the .....
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