Court : Kerala
Reported in : 1984(15)ELT7(Ker)
..... air 1961 sc 212, 217 where the court said :'this conversion of a commodity into a different commercial commodity by subjecting it to some processing, is consumption within the meaning of the explanation to article 286 no less than the final act of user when no distinct commodity is being brought into existence but what was brought into existence is being used up...we think it proper and reasonable to say that whenever a commodity is so dealt with as to change it into another ..... practice in this matter can be traced to (the indian) coconut committee act, 1944 (the '1944 act') which provided for the creation of a fund for the improvement and development of the cultivation, marketing and utilization of coconuts in india. ..... as early as 1939 the federal court had recognised that in a general sense the expression 'duty of excise' was wide enough to include a tax on sales, but under the government of india act, 1935 where power was expressly given to another authority to levy a tax on sales, 'duty of excise' had to be understood in a more restricted sense than the expression would otherwise bear.13. in ..... , on an appropriation by the parliament, may be paid-by the central government, after making certain deductions, to the coconut development board established under section 4 of the coconut development board act, 1979. ..... menon for the respondent-board, submit with much force that the levy under section 3 is not attracted by the purchase of copra, but by the conversion of copra into oil or any .....
Tag this Judgment!Court : Kerala
Reported in : AIR1984Ker142
..... the date of commencement of this act, any decree or order of court has been executed and any person dispossessed by delivery, such person shall, on application before the land tribunal, be entitled to restoration of possession :provided that, before restoration, such person shall be liable to pay --(i) the compensation paid by the landlord for any improvements in the land and subsisting at the time of restoration;(ii) the compensation for any improvements effected subsequent to the delivery ..... court below had no jurisdiction to decide the dispute regarding tenancy and the matter should have been referred to the land tribunal under section 125 (3) of act 1 of 1964; the lower court's finding that there was only a licence and not a lease was thus without jurisdiction. ..... land tribunal or the appellate authority or the land board or the taluk land board or the government or an officer of the government made under this act shall be questioned in any civil court, except as provided in this act. ..... shall have jurisdiction to settle, decide or deal with any question or to determine any matter which is by or under this act required to be settled, decided or dealt with or to be determined by the land tribunal or the appellate authority or the land board or the taluk land board or the government or an officer of the government :provided that nothing contained in this sub-section shall apply to proceedings pending in any court at the commencement of the kerala land reforms (amendment) act, 1969. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1984Ker149
..... and struggle in the attempt to do justice according to statute law'.in our attempt to do justice through this tortuous process of interpretation, we notice that in ammad's case (air 1979 sc 1573) referred to earlier, the taluk land board had granted, exemption for 200 acres of red gum area as the fuel was required for manufacture of tea and that the supreme court had not chosen to disturb the finding. ..... on the footing that such part has vested in the state-it was argued, with reference to the preambles of the two, enactments and article 254 of the constitution, that while the central act provides for the conservation of forests, the vesting act provides for their destruction with a view to put them to agricultural use, arid that in the light of the subsequent central enactment, on a concurrent subject, the earlier state enactment should ..... rules dealing with 'thinning of private plantations of teak, casuarina and eucalyptus for silvicultural improvement of the crop,' and contended that the rule-making authority had thought about a crop of ..... plantations are exempt from the ceiling provisions of the land reforms act, and in a number of cases brought up from the decisions of land boards, this court has been recognising the need for 'wind belts' as ancillary to rubber ..... object of the act is to improve the lot of the rural population, and it should have been far from the mind of the legislators to deprive estate employees of the facilities they were enjoying at the commencement of the act. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1985Ker69
..... is competent to make laws with respect to :'local government, that is to say, the constitution and powers of the municipal corporations, improvement trusts, district boards, mining settlement authorities and other local authorities for the purpose of local self-government or village administration. ..... the president for the introduction thereof into the legislature; or (b) he would have deemed it necessary to reserve a bill containing the same provisions for the consideration of the president; or (c) an act of the legislature of the state containing the same provisions would under this constitution have been invalid unless, having been reserved for the consideration of the president, it had received the assent of the president ..... british india or any part thereof, and any ordinance so made shall, for the space of not more than six months from its promulgation, have the like force of law as an act passed by the indian legislature but the power of making ordinances under this section is subject to the like restrictions as the power of the indian legislature to make laws; and any ordinance ..... and deliberately omitted to make the necessary preparations and take steps for election of the members to the panchayat, which is a body constituted for the local administration of the panchayat area under the act, and this inaction on the part of the respondents was calculated to make an unjustifiable and unfair gain to the ruling parties as their chance to succeed in the election, if held within the .....
Tag this Judgment!Court : Kerala
Reported in : 1987(11)ECC96; 1988(33)ELT664(Ker)
..... notification in the official gazette, fix a period in respect of which assessments shall be made; and(b) without prejudice to the provisions of section 20, every owner and every manufacturer shall furnish to the board a return not later than fifteen days after the expiry of the period to which the return relates, stating, -(i) in the case of an owner, the total quantity of rubber produced on the ..... the rubber board estimates that under the present system there is no likelihood of more than 65 per cent of the potential revenue being realised each year.with a view to improving the efficiency of collection, it is proposed to amend section 12 of the act so as to enable the cess to be collected either from the owners or the manufacturer who ultimately consumes the rubber produced in the estates.there are at present ..... under this section reduced by the cost of collection as determined by the central government shall first be credited to the consolidated fund of india, and then be paid by the central government to the board for being utilised for the purposes of this act, if parliament by appropriation made by law in this behalf so provides. ..... collected by the board and any of the fees levied under this act (all of which shall form part of the consolidated fund of india) reduced by the cost of collection as determined by the central government, shall, if parliament by appropriation made by law in this behalf so provides, be paid to the board for being utilised for the purposes of this act. .....
Tag this Judgment!Court : Kerala
Reported in : (1987)IILLJ311Ker
..... there is little evidence to show that the defect has much practical effect, but it would be an improvement if sub-section 12(2) were amended so as to enable a principal to recover compensation from any person from whom the workman could have recovered compensation.sub-section (2) of section 12 of the act provides that where a principal is liable to pay compensation under the section he is entitled to be indemnified by the contractor. ..... as he came out of the estate he stepped on a live stay wire attached to an electric post belonging to the board, as a result of which his left hand was gravely burned and it had to be amputated just below the shoulder leaving a stump of less than 8 inches. ..... menon 'any other person' cannot be a total stranger like the board, but must be a person having a contractual relationship with the concerned workman. ..... this order is challenged only in so far as the board has been held liable to indemnify the employer.2. ..... 18,816/-as compensation under section 4(c) read with section 3 and part ii of schedule i and schedule iv of the workmen's compensation act, 1923 (the ' act')and that the employer was to that extent entitled to be indemnified by the board. ..... we are of the view that the board, which on the facts of this case was responsible for the injury caused, is liable to indemnify the principal who was found by the commissioner to be liable to compensate the workman. .....
Tag this Judgment!Court : Kerala
Reported in : (1988)69CTR(Ker)174; [1988]171ITR620(Ker); [1988]39TAXMAN148(Ker)
..... chairman, city improvement trust board, mysore city, air 1957 mys 20, state of kerala v. p. ..... a determination, therefore, involves adopting certain methods in determining the valuation and there are different kinds of methods, as mentioned in the circulars of the board and the principles enunciated in the several decisions of the court, as noticed before. ..... 87) :'the purpose of valuation of a property of this nature under the wealth-tax act, 1957, is to find out the market price likely to be fetched on the valuation date in respect of the property by a hypothetical and willing purchaser in respect of a willing ..... 6 lakhs.the tribunal opined that under section 7(1) of the wealth-tax act, the value of an asset has to be estimated to be the 'price which in the opinion of the wealth-tax officer it would fetch if sold in the open market' on the valuation ..... value or the market price has got to be fixed with reference to many statutes, like the land acquisition act, wealth-tax act, income-tax act, gift-tax act, municipalities act etc. ..... acquired has, therefore, to be valued not only with reference to its condition at the time of the declaration under section 4 of the act but its potential value also must be taken into account. ..... boses case : [1976]104itr83(cal) and cwt ..... cwt : [1976]104itr83(cal) , delivering the judgment of the bench, sabyasachi mukharji ..... cwt : [1976]104itr83(cal) , debi prosad poddar ..... was affirmed in appeals by the appellate assistant commissioner, by orders dated august 11, 1976. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1989Ker198
..... there was thereby an implied prohibition or exclusion of a second revision under section 115 of the code of civil procedure to the high court when a revision has been provided under section 20 of the act in question, when section 18(5) of the act specifically states that 'shall not be liable to be called in question in any court of law' except in the manner provided under section 20, it cannot be said that the high court which is ..... with respect to rubber trees and pepper vines, though for ascertaining the value of improvement and for the purposes of the land acquisition act, a different rule of capitalisation is in vogue, none of the counsel pointed out any fallacy in applying the ..... 1968 ker lt 583 : (air 1969 ker 103) and the full bench held that since the district court exercising revisional powers under section 20(1) of the kerala act functions as a court and not as a persona designata, the ordinary incidence of the procedure of that court including any right of appeal or revision will be inhered ..... (air 1989 ker 171), in coming tothe conclusion that a revision will not lieunder section 115 against an order of the districtjudge under section 16(5) of the telegraph act,the learned judge noticed that there is aconflict between the decision in aundalanimal's case, air 1987 sc 203 and the later decision in shyamaraju's case, air 1987 ..... these cases nor 10% in all cases as contended by the board, the date when compensation becomes due will be the relevant date ..... , 1976 ker lt 810 : ..... 1976 .....
Tag this Judgment!Court : Kerala
Reported in : [1990]181ITR324(Ker)
..... a situation, even in relation to intermediary steps (such as facility for inspection of a material on which the assessing authority relies or the cross-examination of a person whose testimony is intended to be acted upon by the department), a court of law may insist on faithful and punctilious observance of the statutory provisions incorporating the principles of natural justice. ..... the effect of the provisions was summarised as follows :'these provisions of the act and the rules contemplate an assessment calling for return, and after giving the assessee an opportunity to prove his return, and in cases where the returns are not accepted or no returns are submitted, to ..... governments are always stingy in the matter of granting funds for these bodies and unless we in this constitution make better provision for them, the lot of people jiving in those areas will not improve.'45. ..... case of a person owning or holding land up to the ceiling limit provided under the land reforms act, the quantum of tax payable will be comparatively small. ..... ' this corresponded to entry 46 in the government of india act, 1935, and entry 60 in last ii of the viith schedule ..... local boards are starved for very ..... section 142a of the government of india act, 1935, had fixed the maximum limit of profession tax ..... its authorities and functionaries have to act fairly, rationally and reasonably. ..... power on the local bodies for levy of profession tax is noticeable in the devolution rules under the government of india act, 1915. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1990Ker27
..... collected were utilised for the developments and projects envisaged by the committee and the later events amply demonstrate that the work done in that behalf paid rich dividends, improved the facilities of the pilgrims at sabarimala and pampa and has also in a great measure augmented the recurring income of this great temple.13. ..... it is highlighted that all the steps were taken bona fide, with the avowed object to develop the projects and make improvements, to cater to the various pilgrims at sabarimala and pampa and there was no dishonesty in any one of the moves or in the ..... with regard to the sabarimala improvement fund, the then president and members of the travancore devaswom board are liable to be proceeded against under section 32(9) of the act, for acts of omission or commissions specified by section 32(9) of the act. ..... delay that was caused in the matter in initiating or completing the proceedings, the age and infirmity of the members of the board are factors which should be borne in mind in evaluating, as to whether the president and members of the board are in any way culpable and have acted deliberately or wilfully in the matter or whether they have acted bona fide, though not with care and caution, as required by law, in the whole affair. ..... local fund accounts (audit) submitted a special report relating to the audit of special funds of the travancore devaswom board, insofar as it pertained to the sabarimala improvement fund, for the period from 17-11-1967 to 31-3-1976. .....
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