Court : Kerala
Reported in : [1973]32STC42(Ker)
..... decisions, if we examine the goods before us, viz., cultivation implements, like garden implements, irrigation equipments, etc. and crop protection materials like fertilisers, insecticides etc., it will be apparent that these might be required in 'one of the processes in the composite activity' but will not be directly connected ..... bags, sheeting and ropes, seeds (tea and shade), mechanical saws, winches, etc., soil fumigants, chemicals, etc., for cultivation.(2) crop protection : fertilisers, manures, insecticides, fungicides, acaricides, weedkillers, treekillers, dusters, sprayers, blowers and chemicals, respirators and eye shields, etc., for use in tea cultivation for crop protection.2. before considering the ..... question, the relevant provisions of the central sales tax act and the rules may be noted. section 8(1) of the act reads :8. rates of tax on sales in the course of inter-state trade or commerce.-(1) every dealer, .....
Tag this Judgment!Court : Kerala
Reported in : AIR1973Ker114
..... accessories, bamboos, bamboo mats, coconut piles, country boats, water-proofing long grass and certain other articles on the bunds and furniture, lockers, agricultural implements, manure, insecticides, power sprayers and other articles in the buildings and sheds. the learned government pleader submitted that the government had no objection to the petitioners being allowed to take the ..... 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bengal excise act which provided that the person who granted the licence if he considered that the licence should be withdrawn could do it either on the ..... such review that government shall decide whether the order should be continued or cancelled.' 12. in sadhu singh v. delhi administration, (1966) 1 scr 243 = (air 1968 sc 91), the supreme court held tint both the initial order of detention passed under rule 30 (1) (b) and the subsequent order of review passed under .....
Tag this Judgment!Court : Kerala
Reported in : [1973]87ITR66(Ker)
..... justified in allowing the expenditure of rs. 26,100 being the respondent's contribution to government for constructing a road as a permissible deduction under section 37(1) of the income-tax act, 1961?'2. the assessment year in question is 1964-65, the accounting period being the financial year ended march 31, 1964. the assessee ..... kerala forlaying a new road from kalamasseri to udyogamandal where the assessee's factory is situated. the assessee was supplying a portion of its products to hindustan insecticides ltd., and the assessee was receiving and dispatching materials required for and produced in its factory through lorries. the area in which the assessee-company was situate ..... claim for deduction. the assessee then filed an appeal before the appellate tribunal and contended on the basis of commissioner of income-tax v. hindusthan motors ltd., [1968] 68 i.t.r. 301 (cal.) that the claim was an allowable deduction in that it was commercially expedient for the assessee to incur the same for .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker311; 1959CriLJ1172
..... saying that the conspiracy was completed when the parties entered into their unlawful agreement and that it did not depend on the subsequent act of cheating.in the sind case, section 180 was indeed considered, but it was held that because conspiracy is asubstantive offence in itself, independent of thecommission of the offence ..... certificates were issued, and even if the consequence of obtaining a pecuniary advantage for himself or for the contractors which consequence makes that act an offence took place elsewhere, under section 179, criminal procedure code, the special judge for kerala would have jurisdiction to try the offence. that the special judge has jurisdiction to try ..... the present case. it has been contended on behalf of the petitioners' that in a case falling within section 6 (1) of the criminal law amendment act, xlvi of 1952, section 7 (2) of that act makes sole and exclusive provision on the question of territorial jurisdiction and these rule out the application of chapter .....
Tag this Judgment!Court : Kerala
Reported in : 1953CriLJ1273
..... closed their shops. we are however not dealing specifically with the aspect of their activities because there is no complaint presented by the shop-keepers about the offence under section 509(1) of the travancore p.c. it was after the jatha had passed sankaramangalam junction that the processionists reached the spot at which p.w. 5 the ..... circumstances we set aside the conviction for abetment of the offence under sections 307, 324, 332, 333 and 427 and find that what has been made out in the evidence called for the prosecution is abetment of the offence of rioting and not abetment of the specific acts of violence which were actually done by the members of the ..... , travancore p.c (corresponding to section 107, i.p.c.) lays down that there are three ways in which a person may become liable as abettor. these are:(1) by instigation (2) by engaging in any conspiracy for doing an unlawful act and an act or illegal omission takes place in pursuance of that conspiracy and (3) intentionally aids, the .....
Tag this Judgment!Court : Kerala
Reported in : AIR2000Ker131
..... and thodupuzha totalling 24,000 acres were made available for cultivation of food crops. in exercise of the powers conferred on them by section 7 of the government land assignment act, act 111 of 1097, government of his highness maharaja were pleased to make the kuthakappaltom rules for the grant of leage of government lands for ..... the course of hearing we found it necessary to go into certain documents and hence advocate general was directed to produce the following documents.1. maniyangadan committee report 1968 2. joint verification report 3. sketches showing the forest land as well as private land in idukki district. 4. correspondence culminating in ext. p-42. ..... to study the problems and submit a report. on the basis of the recommendation of the committee the government of kerala issued an order on 7-6-1968 (annexure 1) accepting the recommendation with slight changes. one of the important recommendations was that any attempt to draw a distinction between the encroachers and lessees .....
Tag this Judgment!Court : Kerala
Reported in : (1999)ILLJ113Ker
..... of integrity and impartiality: not very satisfactory14.05.1990 to 31.12.1990j.f.c.m., chalakkudychief judicial magistrate, thrissurthe officer concerned has a tendencyto alter sections of law to make it triable by court of sessions though in fact none of such cases deserved to be tried by court of sessions .considering what i ..... the compulsory retirement. in that case the respondent joined the punjab civil service in november 1954 and was selected for the judicial branch in 1965 and in 1968 he was promoted as officiating additional district and sessions judge. he was due to attain the age of 55 years on february 24, 1971. his case ..... , kanjirappally which was held by shri. s. paradesi thyagarajan :'..... .this practice adopted by the learned agistrate is an abuse of process of court. he was acting without jurisdiction......... practice of extending interim bail is not warranted by the code and it to be condemned.......the practice of directing accused to appear before court before .....
Tag this Judgment!Court : Kerala
Reported in : 1999CriLJ787
..... be made. the question, then, is whether this court should in the circumstances of the case direct the c.b.i, to take over the investigation. no doubt, section 6 of the act does not apply where the court/ directs the c.b.i, to investigate. the court can' direct the c.b.i, to investigate a case only where it is ..... the public. they must bear in mind and, if needed, be reminded of the caution administered by lord denning in this behalf in r. v. metropolitan police commer. (1968) 1 all er 763 : 1968 (2) qb 118. indicating the duty of the commissioner of police. lord denning stated thus (all er p. 769).i have no hesitation, however, in holding that, like ..... and the final step in the investigation is to be taken only by the police and by no other authority, see abhinandan jha v. dinesh mishra (1967) 3 scr 668 : 1968 cri lj 97. this must be borne in mind as also that the scope and purpose of a proceeding like the present is to ensure a proper and faithful performance .....
Tag this Judgment!Court : Kerala
Reported in : (1998)IIILLJ1052Ker
..... being either engaged or appointed to posts like peons, cleaners etc., in the defence services. it cannot also be disputed that they are civilians. therefore, applying section 14 of the act and the nature of the post held by the petitioner as a civilian employee in the defence services, there is no scope for holding that this court has ..... also payment of wages in the same scale of pay of regular employees. in the state of himachal pradesh a state administrative tribunal has been constituted under section 15 of the act and therefore it was argued that the high court has no jurisdiction to entertain the original petitions filed by the daily rated employees of the electricity board ..... to deal with their service matters. the learned counsel relied on the decision of the supreme court reported in state of assam and ors. v. kanak chandra dutta (1968-i-llj-288). in the above ruling the supreme court was examjning the question whether a mauzadar in the assam valley holds a civil post under the state of .....
Tag this Judgment!Court : Kerala
Reported in : (1997)ILLJ467Ker
..... fund to provide pensions, gratuities etc. the board of directors can elect one of them as managing director. respondent company is a government company as defined under section 617 of the companies act which says that the government company means any company in which not less than fifty one percent of the paid-up share capital is held by the central ..... like o.n.g.c., or the l.i.c. or industrial finance corporation.6. one of the earliest decisions is rajasthan stale electricity board, jaipur v. mohan lal (1968-i-llj-257). the constitution bench of the supreme court by majority held that the electricity board of rajasthan constituted under the electricity (supply ..... of the judgment at page 199:-'if there is an instrumentality of agency of the state which has assumed the garb of a government company as defined in section 617 of the companies act, it does not follow that it thereby ceases to be an instrumentality or agency of the state. for the purposes of article 12 one must necessarily see .....
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