Court : Kerala
Reported in : AIR1963Ker250; (1963)IILLJ218Ker
..... which are all undertaken by the devaswom board, in pursuance of the various schemes and programmes launched by the devaswom board; and they are all for the purpose of improving the social and economic condition of the ..... purpose that the maramat section is maintained by the board, any other minor functions or duties that the members of the ..... i may also preface my discussion by stating that the broader question as to whether the travancore devaswom board itself, when it is functioning under the provisions of the travancore-cochin hindu religious institutions act, 1950, t-c act 15 of 1950, is engaged in or carrying on an 'industry' is not before me in ..... be considered to be discharging either regal or sovereign functions and, therefore, the activities of the board even in respect of the maramat section cannot be considered to be an industry under section 2(j) of the act; and (2) that the essential duties that are performed by the board under the travancore-cochin hindu religious institutions act are of the religious character, namely, keeping the temples, buildings and other appurtenances thereto in a good state of repair and it is for that .....
Tag this Judgment!Court : Kerala
Reported in : AIR1965Ker253
..... the thashathangadi area.after referring to these points, the superintending engineer states in the minutes that the petitioner pointed out that immediately on receipt of instructions from the electrical inspector regarding the improvement of the voltage at various parts of the distribution system at kottayam, he has placed necessary orders for the materials such as copper wire etc. ..... (1) the state government may, if in its opinion the public interest so requires and after consulting the state electricity board, revoke a license, in any of the following cases, namely :-- (a) where the licensee, in the opinion of the state government, makes wilful and unreasonably prolonged default in doing anything required of him by or under this act;(b) where the licensee breaks any of the terms or conditions of his license the breach of which is expressly declared ..... -war statement of progress which, according to the petitioner, he has effected for improving the voltage position in the various places mentioned therein.10. ..... the personal discussion that be appears to have had with the superintending engineer on 12-8-1960, sends a communication to the latter, to the effect that the works connected with voltage improvement have been completed within the stipulated period. ..... also asks for information from him as to what action be has taken to improve the voltage in his supply area. ..... communication that in view of all these circumstances he is doing his best to make further improvements in the undertaking. .....
Tag this Judgment!Court : Kerala
Reported in : (1967)ILLJ756Ker
..... the trade boards acts of 1909 and 1918 gave no guidance and imposed no restriction in this connection and the agricultural wages (regulation) acts of 1924 and 19s7 merely say: 'in fixing minimum rates a committee shall so far as practicable, secure for able-bodied men such wages as in the opinion of the committee are adequate to promote efficiency and to enable ..... february 1965 issued by the 1st respondent under the provisions of section 3(1)(b) of the minimum wages act, 1948 (central act ii of 1948) hereinafter referred to as the act, read with section 5(2) thereof, published in the kerala gazette dated 16-3-1965, and for quashing the ..... p-l notification on the ground that the regional classification has not been made on an intelligent differentia germane to the object of the act for the reason that the committee have fully gone into this question and that they have taken into consideration only the relevant factors for ..... counsel submitted that although geographical classification is permissible and is contemplated by the provisions of section 3 of the act, in order to make such a classification, considerations having relation to the object sought to be achieved by the act alone can be taken into account, and the only relevant factor in making the classification is the difference in the cost of living of the workers in the various regions, and not the capacity ..... net effect is a shrinkage in the employment of wage-earners and a worsening rather than an improvement of their position. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1970Ker88; 1970CriLJ470
..... local government, that is to say, the constitution and powers of municipal corporations, improvement trusts, district boards, mining settlement authorities and other local authorities for the purpose of local self-government or village ..... petition for a writ of mandamus or other appropriate writ or order directing the appellant not to insist on the respondent to take out a license under section 96 or to obtain the permission under, section 97 of the kerala panchayats act, on the ground that these sections, in a far as they relate to rice-milling industry, are beyond the legislative power of the state legislature. ..... they submitted that the above two entries are entirely different, that the application of sections 96 and 97 of the panchayats act to a matter falling under entry 52 in list i was only incidental, and that such incidental application would not make them a law on a matter mentioned in ..... .an endeavour must be madeto solve it, as the judicial committee have said, by having recourse to the context and scheme of the act, and a reconciliation attempted between two apparently conflicting jurisdictions by reading the two entries together and by interpreting, and, where necessary, modifying the language of the one by that of ..... the learned counsel appearing for the appellant and the state of kerala contended that sections 96 and 97 of the panchayats act relate entirely to matters mentioned in entry 6 in list ii, and that they do not relate to any matter mentioned in entry 52 in .....
Tag this Judgment!Court : Kerala
Reported in : AIR1971Ker10
..... under section 73 of the trivandrum city improvement trust act, 1960, (act 1 of 1961) acquisitions of land for the board have to be under the land acquisition act subject to the modifications specified in the schedule to the former act, one such modification being omission of the provision forpayment of solatium. ..... delhi improvement trust, air 3907 sg 87 the board has power to acquire land compulsorily (see section 71 of the act) and, if that power has been exercised by the board under the city improvement trust act, the proprietor could not have claimed solatium provided by the land acquisition act. ..... rut by acquiring the lands under the land acquisition act as modified by the schedule to the madras city improvement trust act 37 of 1950 for the improvement trust which also is a public purpose, the owners are, it is claimed, deprived of the right to the statutory addition. ..... on the authority of balammal's case, atr 1968 sc 1425 which is on all fours with the present case, this reference has to be accepted partly, and the provision for omission of solatium in the schedule to the trivandrum city improvement trust act held not to apply to the present case.4. ..... the acquisition is by the government for the board of trustees for the improvement of the city of trivandrum. ..... that precedent concerned section 73 and the schedule of the madras city improvement trust act, 1950, which are similar in expression to section 73 and schedule of the trivandrum city improvement trust act, 1960. .....
Tag this Judgment!Court : Kerala
Reported in : [1970]77ITR719(Ker)
..... is to be computed on the basis of the actual consideration or on the basis of the fair market value of the capital asset transferred is one within the competence of the income-tax officer to decide, that the act provides for an assessee aggrieved by the order of the income-tax officer an adequate remedy by way of appeal, that the petitioner has availed of this remedy by filing an appeal from the order of assessment, and ..... peter, the learned counsel for the petitioner, contended that we are in this case concerned only with item (vi) included in the definition of income in section 2(24) of the income-tax act, 1961, 'any capital gains chargeable under section 45', and that under section 45, what is chargeable to income-tax under the head 'capital gains' is only 'any profits or gains arising ..... be computed by deducting from the full value of the consideration 'received or accrued' as a result of the transfer of the capital asset, the cost of its acquisition and improvements thereto and the expenditure incurred in connection with the said transfer. ..... notice what the central board of revenue has stated in its departmental circular regarding the scope of section 52 of the income-tax act, 1961. ..... whose costof acquisition including improvements thereto is rs. ..... transfer of the capital asset the following amounts, namely :-- (i) expenditure incurred wholly and exclusively in connection with such transfer; (ii) the cost of acquisition of the capital asset and the cost of any improvement thereto. 52. .....
Tag this Judgment!Court : Kerala
Reported in : [1971]82ITR845(Ker)
..... the commissioner of agricultural income-tax, board of revenue (taxes), trivandrum, has stated a case and referred the following question for our decision :'whether, on the facts and in the circumstances of the case, the commissioner has jurisdiction to pass an order in this case under section 34 of the agricultural income-tax act, 1950 ? ..... period 1940-41, there was also as increase in capital at burmah by about one and a quarter lakhs of rupees, not to speak of the general improvement in the level of profits due to war conditions. ..... original assessment and which was also not taken into consideration in making that assessment has to be held to be income which has escaped assessment, within the meaning of section 35 of the travancore-cochin agricultural income-tax act, so far as that assessee is concerned, and no reassessment can be made on the assessee except under section 35 and in accordance with the provisions thereof;(ii) in exercise of his revisional powers under section 34 of the travancore-cochin ..... agricultural income-tax act, the commissioner cannot in such a case reopen the assessment and make a reassessment including the escaped income and can only give a direction to the agricultural income-tax officer to take steps under section 35; and .....
Tag this Judgment!Court : Kerala
Reported in : AIR1973Ker114
..... in repelling that argument the supreme court said that rules of natural justice varied with the varying constitutions of statutory bodies and therules prescribed by the legislature under which they had to act and that the question whether in a particular case rules of natural justice had been contravened had to be judged not by any preconceived opinion of what they may be but in the ..... of the appellant in that case and which was to be valid till 1973 was cancelled long before the expiry of the period fixed in the licence relying upon section 43 of the bengal excise act which provided that the person who granted the licence if he considered that the licence should be withdrawn could do it either on the expiry of 15 days' notice in writing of his intention to do so or ..... of suspected persons, restriction orders and detention orders:-- (1) the central government or the state government, if it is satisfied with respect to any particular person that with a view to preventing him from acting in any manner prejudicial to the defence of india and civil defence, the public safety, the maintenance of public order, india's relations with foreign powers, (the maintenance of peaceful conditions in any part ..... board, air 1967 sc 295 and even applied it in interpreting certain provisions of the companies act ..... improvement trust, amritsar, air 1972 sc 865, the supreme court held that unless a statute expressly provided for giving reasons also for a decision an order passed under that .....
Tag this Judgment!Court : Kerala
Reported in : AIR1974Ker28
..... him under lease or otherwise:'and by the same section another subsection is added to section 88 of the principal act after sub-section (4) therein:'(5) for the removal of doubts, it is hereby declared that the compensation payable under this section in respect of a land shall be deemed to include the compensation for growing crops and improvements, if any, thereon and that no person shall be entitled to any amount other than the compensation payable under ..... revision in the high court under section 103 if the land board acts erroneously, and therefore this is a matter which must be decided by the land board and not by us at this stage.29. ..... that transfers made by him in june, 1957 in favour of his children have been ignored by the land board and the lands comprised therein are treated as lands still belonging to him. ..... expressed the view that the proviso to section 81 (1) (a) of the act introduced by the amending act can only relate to lands held under leases whether current or time expired or held under permissive or lawful occupation, it seems better to leave the question whether the petitioners are in permissive or lawful occupation or not, to the proceedings now pending before the board of revenue and in the civil court. ..... proceedings (i mean including the suit also) it is finally found that the petitioners were in lawful possession of these lands on the date of the amending act (2-11-1972) it will be open to the land board or taluk land board to take steps under section 85 (9). .....
Tag this Judgment!Court : Kerala
Reported in : AIR1974Ker64
..... section 26 provides for matters to be neglected in determining compensation and the seventh clause in section 26 reads thus:--'seventhly, any outlay or improvements on, or disposal of the land acquired, commenced, made or effected without the sanction of the collector after the date of the publication of the notification ..... the principle embodied in section 26 of the kerala land acquisition act was, it was said, that any outlay or improvements on the land acquired, commenced, made or effected without the sanction of the collector after the date of the publication of the notification ..... on a consideration of the objections and the collector's report thereon, if the board of revenue or the government is or are satisfied that the land should be acquired, the declaration under section 6 shall be approved and ..... the board of revenue after considering the report made by subordinate authorities was satisfied that the land was required for a public purpose and so issued a declaration under section 6 of the act to the effect that the land ..... if, on the other hand, the board of revenue or thegovernment decides or decide to give up the acquisition a notification under sub-section (1) of section 52 withdrawing ..... , and report to the board of revenue was submitted on ..... company law board (air 1967 sc 295) the above decision was approved and it was observed thus at page 323:--'though an order passed in exercise of power under a statute cannot be challenged on the ground of propriety or sufficiency, it .....
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