Court : Kerala
Decided on : Jan-03-2014
..... learned counsel for the petitioners contended that section 202 of the code of criminal procedure 1973, (shortly stated 'cr.p.c') underwent amendment by act 25 of 2005 which came into force on 23-06-2006. after the amendment, any magistrate on receipt of a complaint of an offence shall, in a case where the accused is residing at a place beyond ..... deducted as tax. it is also contended by the complainant that the tds issued by the bank was a false certificate attracting to the offence punishable under section 197 ipc.2. learned counsel for the petitioner submitted that the crl.m.c.no.1255 of 2012 3 officers of the bank have been arraigned in the complaint in individual ..... names, which itself is illegal. further, the officers acted bonafide and they cannot be prosecuted for inadvertent mistakes, if at all any said to have occurred in tds. it is also contended that none of the offences alleged .....
Tag this Judgment!Court : Kerala
Decided on : Jan-06-2014
..... appeal no.10/05 :2. : any damages, decree for recovery of damages could not have been allowed. it is also contended that section 34 of the act was omitted by indian divorce (amendment) act, 2001 w.e.f. 3/10/2001 and therefore, the decree could not have been passed on 21st of june, 2004 allowing recovery of damages.4. both ..... these contentions will have to be answered in the light of the provisions contained in section 34 of the act, as it stood prior to the amendment. this section ..... to a provision conferring substantive rights, unless it is clarified by the legislature itself that the amendment or omission will be retrospective, such amendment or omission is always prospective.8. in so far as this case is concerned, section 34 of the divorce act, which was omitted w.e.f. 3/10/2001, is not a procedural provision and .....
Tag this Judgment!Court : Kerala
Decided on : Jan-07-2014
..... that the prosecution is incompetent. learned counsel for the petitioner would argue that the learned magistrate could not have taken cognizance on a police report prior to the amendment of the electricity act, 2003 on 15-06-2007. learned counsel for the petitioner would contend that crl.m.c.no.4382 of 2011 2 the entire amount found to be ..... due from the petitioner as energy charges was paid. it is also found by the division bench that the amendment to section 151 of the electricity act is prospective in nature. following is the finding : " a perusal of the aforesaid provisions will clearly indicate that until 15/06/2007 with effect ..... effect from 15/06/2007 with the introduction of first proviso to section 151 crl.m.c.no.4382 of 2011 3 of the act. no body had entertained any doubt prior to the above amendment that there was a statutory interdict against the magistrate taking cognizance on a police report. even the referring judge has made it explicitly .....
Tag this Judgment!Court : Kerala
Decided on : Jan-07-2014
..... the company which is just and fair, as provided under rule 23(h) of the new india assurance co.ltd. (conduct, discipline and appeal) rules, 2003 as amended up to date.18. the disciplinary authority has dealt with the issue in abject levity and merely concurred with the findings of the enquiry officer without at all, dealing ..... as to whether the cda rules either of 1975 or of 2003 is framed invoking the powers under section 39. act of 1972 was one enacted to provide for the acquisition and transfer of shares of indian insurance companies and undertakings of other existing insurers to serve better the economy and public interest by securing the development of ..... vs. ashok kumar prasad (air2010sc259 dealing with bihar agricultural univeresities act, 1987 and section 36 of the said act laying down steps for making or amending a statute, the apex court has observed at para 9 that, if the act lays down the manner in which a statute under the act should be made. it shall have to be made in .....
Tag this Judgment!Court : Kerala
Decided on : Jan-20-2014
..... .(c) no. 10615 of 2009 ..2.. up before this court.3. in the counter affidavit filed by the 1st respondent, it was averred that only after amending the existing pension scheme/rules by making appropriate modifications regarding eligibility, qualifying service, average pay, fixation of contribution, mode of payment etc., the pension can be sanctioned ..... 29.05.2009, informed that the proposal of the sub-scheme cannot be implemented as per section 80 of the kcs act. so, the government has directed the pension board to submit a proposal for amendment in various sections in g.o.(p) no.56/03/co-op. and; accordingly, the pension board has submitted a ..... the observance of service conditions as laid down in section 80 of co-operative societies act, 1969. accordingly, circular no.1/10 has been issued to the concerned for including their employees under the kerala co-operative societies employees self financing pension (amendment) scheme, 2010. hence, the petitioner is eligible to get pension under above .....
Tag this Judgment!Court : Kerala
Decided on : Jan-24-2014
..... of the order of remand made by the high court. prior to the insertion of rule 23-a in order 41 of the code of civil procedure by the cpc amendment act, 1976, there were only two provisions cont4emplating remand by a court of appeal in order 41 cpc. rule 23 applies when the trial court disposes of the entire suit ..... findings and reasons therefor of the trial court, are required to be returned to the appellate court. however, still it was a settled position of law before the 1976 amendment that the court, in an appropriate case could exercise its inherent jurisdiction under section 151 cpc to order a remand if such a remand was considered pre-eminently necessary ex ..... considered necessary. on twin conditions being satisfied, the appellate court can exercise the same power of remand under rule 23-a as it is under rule 23. after the amendment, all the cases of wholesale remand are covered by rules 23 and 23-a. in view of the express provisions of these rules, the high court cannot have recourse .....
Tag this Judgment!Court : Kerala
Decided on : Jan-24-2014
..... indicating the exact short fall of tax to be paid. this cannot be treated as a mistake apparent on the face of record to compel the department to amend the intimation. the mistake on the part of the appellant assessee in not challenging the assessment order for 2004-2005 and not filing revised return for 2005-2006 ..... with a view to rectifying any mistake apparent from the record an income-tax authority referred to in section 116 may,- xx xx xx ita.191/11 5 (b) amend any intimation or deemed intimation under sub-section (1) of section 143." 7. reading of above direction clearly indicates that rectification of mistake apparent on the record can be ..... allowed by the department which includes amendment of any intimation or deemed intimation under sub-section (1) of section 143 of the act. intimation under section 143 of the act relates to excess payment of tax or short fall of tax. this intimation would be sent at the .....
Tag this Judgment!Court : Kerala
Decided on : Jan-29-2014
..... of the order of remand made by the high court. prior to the insertion of rule 23-a in order 41 of the code of civil procedure by the cpc amendment act, 1976, there were only two provisions cont4emplating remand by a court of appeal in order 41 cpc. rule 23 applies when the trial court disposes of the entire suit ..... findings and reasons therefor of the trial court, are required to be returned to the appellate court. however, still it was a settled position of law before the 1976 amendment that the court, in an appropriate case could exercise its inherent jurisdiction under section 151 cpc to order a remand if such a remand was considered pre-eminently necessary ex ..... considered necessary. on twin conditions being satisfied, the appellate court can exercise the same power of remand under rule 23-a as it is under rule 23. after the amendment, all the cases of wholesale remand are covered by rules 23 and 23-a. in view of the express provisions of these rules, the high court cannot have recourse .....
Tag this Judgment!Court : Kerala
Decided on : Jan-29-2014
..... allowance claimed under this act which is found to be false, shall be included in the undisclosed income as defined in this clause. the last line of ..... case where the court did consider the effect of the words "undisclosed income" as amended by the finance act, 2002. the court made the following observation: "6. the finance act of 2002 has inserted the words "or any expense, deduction or allowance claimed under this act which is found to be false" at the end of the cl.(b), with ..... retrospective effect from 1st july, 1995. the object of the amendment is to specifically provide that any expense, deduction or .....
Tag this Judgment!Court : Kerala
Decided on : Feb-07-2014
..... vehicle owned by or on behalf of the central government or a provincial government other than a vehicle used in connection with the business of an indian state railway". after amendment: "42(3). sub-section (1) shall not apply: "(a) to any transport vehicle owned by the central government or a state government and ..... the form of nationalization, the monopoly created could not be sustained. it is in this context of the full bench decision, that specific amendments were brought into the motor vehicles act, where the exemption in sub-clause (a) of sub-section (3) of section 42 was restricted to vehicles used for government purposes specifically ..... a legislation the executive government could carry on trade or business. in the said case while amounts were appropriated and sanctioned by the legislature and appropriation acts passed, the question was whether the government could carry on the business of printing and publishing text books without separate legislative sanction. while holding that " .....
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