Court : Kerala
Reported in : AIR1984Ker1
..... an appeal against an order on an interlocutory application in a second appeal passed by a learned single judge. the question of maintainability arose for consideration under section 5(iii) of the act which permitted only an appeal against a judgment of a single judge. the decision therefore may not be of assistance here when we are concerned with the ..... to intervene merely to present before the court the point of view of his government, if such a duty is assigned to him by the governor under section 53(2) of the act'.the further observation made by the learned judge is pertinent and is of relevance to this case. the learned judge continued:'in such a case, he ..... dispose of the main question in controversy. this was the case in state of kerala v. annam (1968 ker lt 390): (air 1969 ker 38), a decision of a full bench of this court. certain orders under the essential commodities act were under challenge before a learned single judge and the challenge succeeded to some extent, the court holding .....
Tag this Judgment!Court : Kerala
Reported in : [1985]57CompCas717(Ker)
..... 33 of 1982, overruling the preliminary objection raised by the appellant company, the malabar industrial company ltd., about the maintainability of the petition filed under sections 433(f) and 439(c) of the companies act, 1956, by the respondent, a contributory, on various grounds. the learned judge disagreed with the petitioner before him on most of the grounds but ..... on the business it is authorised by its memorandum to do.'23. in pothen v. hindustan trading corporation p. ltd. [1967] 37 comp cas 266 ; air 1968 ker 149, again the plea of a contributory to wind up a private limited company under the just and equitable clause, on the ground that the substratum of the ..... estate of the company, it cannot be said that the substratum of the company had disappeared.19. in seth mohan lal v. grain chambers ltd. [1968] 38 comp cas 543 ; air 1968 sc 772, the supreme court was dealing with a company which carried on extensive business in ' futures ' in gur. the central government issued a notification .....
Tag this Judgment!Court : Kerala
Reported in : AIR1983Ker200
..... viiof the ordinance deals with the cancellation of results and debarring of studentsafter the results are published. there isno reason why the power under section 23(xxi) of the act should be restricted towithholding or cancellation of examinations before the results are publishedand not after. we hold that the ordersunder challenge can be justified undersection ..... struck down on the ground that the question whether the candidate had sufficient attendance should have been scrutinised before admitting him to the examination.in air 1968 delhi 131, a student who had been admitted to a course did not possess a pass in a recognised qualifying examination. the university negligently allowed ..... rules framed thereunder which would justify the withholding of the whole or part of the remuneration......'in b.r. patel v. state of maharashtra (air 1968 sc 800) the supreme court had to consider whether the government had the power to suspend its servant pending enquiry into his alleged misconduct. it was .....
Tag this Judgment!Court : Kerala
Reported in : 1983CriLJ81
..... that the restriction of the period of 10 days was taken away in the new rule.12. it may be of benefit to refer to section 13 of the act in this context. sub-section (1) of this section obliges the public analyst to deliver in the prescribed form a report to the local (health) authority of the result of the analysis of any ..... intimation to the local (health) authority and sends the remaining two parts to the local (health) authority for the purposes of sub-section (2) of section 11 and sub-sections (2a) and (2e) of section 13. sub-section (3) of section 11 obliges the food inspector to send the sample by the 'immediately succeeding working day and rule 17 adverted to obliges him to do ..... the food inspector.' we may advert in this context to a decision of the division bench of this court in food inspector v. padmanabhan nair 1967 ker lt 825 : 1968 cri lj 683. that was a case where there were three witnesses to the mahazar. two of them were employees of the hotel and the other, a maistry of the .....
Tag this Judgment!Court : Kerala
Reported in : 1989(22)LC36(Kerala); 1983(12)ELT65(Ker)
..... 1976 are some of the relevant enactments. the levy is made, assessed and collected under the provisions of the aforesaid enactments read with the customs act, 1962 (act 52 of 1962).6. section 25 of the customs act confers power on the government in public interest to exempt by notifications in that behalf, duty leviable on the goods. in respect of viscose staple ..... duty, it is equally useful to refer to the nature and attributes of that tax as elucidated by the decision of the supreme court in in re : sea customs act (1878) section 20(2), a.i.r. 1963 s.c. 1760. paragraph 26 contains these observations :'similarly in the case of duties of customs including export duties though they are ..... court in k.r. ahmed shah v. asst. collector of customs (1975 l.w. crl. 127) an unreported judgment of veeraswami, c.j. in w.a. no. 84 of 1968, and the judgment of krishnaswamy reddy j. in c.a. no. 712 of 1973. in paragraph 11 of the judgment the principles deducible from the decisions alluded to in that .....
Tag this Judgment!Court : Kerala
Reported in : AIR1982Ker12
..... an administrator. this is really an extraordinary power which should not be resorted to unless there is an extraordinary situation. that extraordinary power is contained in section 32 of the act. that section reads as follows :--'32. supersession of committee. --(1) if the registrar is satisfied that the committee of any society persistently makes default or is ..... or at any rate be a decision which a reasonable person might reasonably reach. such is. j think, plain from padfleld v. minister of agriculture, fisheries and pood ((1968) ac 997) which is a landmark in our administrative law and which we had in mind in secretary of state for employment v. aslef (no. 2) ( (1972 ..... and another dated 18-6-1976 have been issued under that provision exempting the apex bank and central co-operative banks from the provisions of section 59 of the act. the latter section prohibits lending to non-members. as an incentive to attract more customers the first notification -- g.o. ms/141/76/ad allows lending .....
Tag this Judgment!Court : Kerala
Reported in : [1979]117ITR638(Ker)
..... deemed to accrue or arise' to him. we may refer to the relevant provisions of the land acquisition act. (reference is to the central land acquisition act, 1894 ; the provisions of the kerala act are similar). section 11 of the act provides for passing of an award by the collector determining, inter alia, the compensation which in his opinion ..... in sassoon's case : [1954]26itr27(sc) , which we have noticed earlier. the principle is also stated by the mysore high court in cit v. sampangiramaiah : [1968]69itr159(kar) , in the passage that we have emphasised. chief justice jagan mohan reddy's statement of the principle with respect to excess compensation, in khan bahadur ahmed ..... by way of interest accrues, on the date of the notification for acquisition. the decision of the mysore high court in cit v. sampangi-ramaiah : [1968]69itr159(kar) was referred to and followed. the court ultimately concluded that the entire amount of interest cannot be taxed as income in the two assessment years on .....
Tag this Judgment!Court : Kerala
Reported in : [1978]42STC225(Ker)
..... fertilisers, during the years 1970-71, 1971-72 and 1972-73. at the time of sale, as required by the proviso to sub-section (3) of section 5 of the act, the manufacturer-purchaser had declared that naphtha was for use in the manufacture of goods covered by schedule i. the assessing officer assessed the ..... in turn was used for manufacture of chemical fertilisers. on the view that naphtha was not used directly for the manufacture, he initiated proceedings under section 35 of the act and set aside the orders of the assessing authority. on appeal, the sales tax appellate tribunal reversed the said decision. these three tax revision ..... section (3) of section 5 of the act and furnishes it to the assessing authority he cannot be called upon to pay more than the concessional rate of tax of one per centand that the selling dealer could claim the concessional rate even if the declaration was in the nature of fraudulent misrepresentation. in premier electro-mechanical febricators v. state of madras [1968 .....
Tag this Judgment!Court : Kerala
Reported in : [1978]42STC204(Ker)
..... . s. chamunni [1978] 41 s.t.c. 474 (t. r. c. no. 26 of 1977) considered the position purely with respect to the provisions of the 1125 act, uncomplicated by section 61 of the 1963 act or the principle in sales tax officer v. k. s. v. gupta 1966 k.l.t. 902. we are of the opinion that there is no bar ..... 1966 k.l.t. 902. but, if no proceeding had been initiated under the repealed act, then the enforcement of the liability under the repealed act can only be under the provisions of that act and the rules made thereunder-arya vaidya pharmacy ltd. v. state of kerala [1968] 21 s.t.c. 357. we are unable to accede to the argument that the ..... proceedings for assessment for the year 1962-63 had been initiated under the repealed act because a provisional assessment had been made thereunder. the provisions of the repealed act as well as of the new act make it abundantly clear that the .....
Tag this Judgment!Court : Kerala
Reported in : [1978]42STC294(Ker)
..... or not-assessable at the residuary rate of 3 per cent (during the relevant years in question) under section 5(2) of the act. the tribunal has written a very long order discussing several decisions and various considerations. there was difference of opinion among the members of the tribunal, the chairman ..... the contract. the assessee would contend that it was 'firewood' assessable at 1 per cent under item 55 of the first schedule of the kerala general sales tax act, 1963, read with section 5(1) thereof. on the other hand, the revenue would contend that what was sold was not 'firewood' but something other than the same-whether timber ..... v.p. gopalan nambiyar, c.j.1. these tax revision cases are in respect of certain assessments to sales tax passed on the assessee for the assessment years 1968-69, 1969-70 and 1970-71. the assessee is a dealer in firewood, who, according to him, had contracted with the gwalior rayons ltd. for the sale .....
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