Court : Kerala
Reported in : AIR1962Ker267
..... fpr the prompt enactment of cheques across the counter and also refers to the english practice.59. in their book on negotiable instruments act, 1956) 10th edition, the learned authors bhashyam and adiga in the preface state:'great attention is being paid to the pro-blems of the currency of the country and measures ..... in spite of the development of banking in recent years, money-lending by the indigenous money-lenders still continues.'the learned author then adverts to legislation enacted to control money-lenders. he adverts to the english money lenders act, 1900, the indian usurious loans act, 1918 -- act x/1918, the bombay money lenders act which came into force in ..... etc.28. it is further stated that co-operative banks which are registered under the co-operative societies act, are subject to the control and supervision of the authorities functioning under the co-operative societies act and the position occupied by such banks is entirely dif-ferent from that of private banks. there are .....
Tag this Judgment!Court : Kerala
Reported in : (2003)185CTR(Ker)352
..... of the sums referred to in sub-section (2) :provided that in the case of an individual, whose income, derived from the exercise of his profession as an author, playwright, artist, musician, actor or sportsman (including an athlete), is twenty-five per cent or more of his total income, the provisions of this sub-section shall ..... computation of income from investment under the head 'income from other sources'. the assessee has only claimed the rebate provided under section 88 occurring in chapter vii of the act. as already noted, clause (a) of sub-section (2) of section 115d only provides that in the computation of gross total income which consists only of ..... the question regarding the entitlement is a debatable issue.6. in order to appreciate the respective contentions it is necessary to refer to the relevant provisions of the act as it stood at the relevant time. section 115d reads as follows :''special provision for computation of total income of non-residents.-(1) no deduction in respect .....
Tag this Judgment!Court : Kerala
Reported in : AIR1982Ker12
..... find out the limit of advance to individuals. the failure to look into all these matters vitiate the order of the registrar. in such circumstances as an authority acting reasonably the registrar could have ascertained the. views of the reserve bank before taking action. the order fails to take these relevant matters into consideration.32. another ..... the purpose and intention of the statute or that relevant matters have not been considered or that the grounds or evidence on the basis of which the authority acted are such that no one could reasonably arrive on such basis at the opinion or satisfaction required under the legislation.8. the scope of judicial review of ..... of their own resources may be lent to individuals coming under both categories. besides this, advances against fixed deposits are extra. again under the agriculturists refinancing and development scheme (ardc) it is open to the banks to borrow and lend 100% of such borrowed amount. that is why the above clause begins and ends with .....
Tag this Judgment!Court : Kerala
Reported in : AIR1965Ker253
..... imposed on the assumption that he has been found guilty of all the other charges. that order was again challenged on the ground that the punishing authority acted illegally in proceeding on the basis that the officer has been found guilty of all the charges, whereas he has been acquitted in respect of some ..... case it will be seen that the appellant before the supreme court was granted a license by the state government under the mines and minerals regulation and development act (act no. 53 of 1948). but power was given to the central government under rule 54 of the mineral concession ruled, 1949, to review the order ..... numerous complaints about the unsatisfactory working of the petitioner's undertaking from various individuals and organisations.in particular they also refer to the fact that the district development council, kottayam and the municipal council, kottayam have passed resolutions requesting the government to revoke the license granted to the petitioner's undertaking and arrange .....
Tag this Judgment!Court : Kerala
Reported in : [1991]191ITR283(Ker)
..... treated as a reserve. the income-tax officer declined to accept the assessee's plea. he held that the 'development allowance reserve' required to be made under the income-tax act alone would be considered as 'development allowance reserve' for the purpose of computation of capital and since the assessee owns tea estates, the income which will ..... followed the decision of the appellate tribunal in peermedu tea co. ltd.'s case and held that the entire 'development allowance reserve' should be taken into consideration for the purpose of schedule ii to the surtax act. the revenue took up the matter in appeal before the income-tax appellate tribunal. the appellate tribunal held that ..... be liable under the central income-tax act will be only 40%. so, he held that only 40% of the .....
Tag this Judgment!Court : Kerala
Reported in : AIR1981Ker64
..... (for that matter) any one who believes in religion, cannot support the atheistic forces or their allies. to act otherwise would be in opposition to their belief; it would be a challenge to the holy teaching authority of the church. obviously the church-leadership which has given these guidelines has no vested interest or selfish motives. as ..... the view that the question involved in such a case is one concerning the jurisdiction of the authority empowered to include a person in the electoral roll, and during the period mentioned in section 23(3) of the 1950 act. he has no jurisdiction to include a person in the electoral roll. the supreme court said that ..... in this provision. here the candidate is responsible to his acts vicariously not because the candidate has consented to the actual commission of any corrupt practice by him but he has been constituted the candidate's agent. even if such an agent exceeds his authority the candidate is responsible for his agent's misdeeds provided the .....
Tag this Judgment!Court : Kerala
Reported in : 1996ACJ1298; AIR1997Ker109
..... the respondents.24. in. moti ram v. suraj bhan, air 1960 sc 655, while considering the retrospective effect of an amendment to east punjab urban rent restriction act, (3 of 1949), supreme court observed that where the legislation intends to make substantive provision of law, retrospective in operation, it generally makes its intention clear ..... -1989 and published in gazette of india (extraordinary) dated 22-5-1989. sub-section (2) of section 1 of the motor vehicles (amendment) act, 1994 provides that the act shall come into force on such date as the central government may, by notification in the official gazette appoint and different dates may be appointed for ..... any such investigation, legal proceeding or remedy may be instituted, contained or enforced and any such penalty, forfeiture or punishment may be imposed as if the repealing act or regulation had not been passed.' the relevant provision is clause (c). if the amendment by which quantum of no-fault liability is increased, has the .....
Tag this Judgment!Court : Kerala
Reported in : [1976]103ITR835(Ker)
..... completed. evidently that was the reason why that was not produced before the assessing authority. the certificate was produced before the appellate assistant commissioner. but that was not found sufficient to entitle the claim for development allowance under section 33a of the act. the assessee took up the matter to the appellate tribunal. the tribunal found ..... a statute that arises for consideration and that of the rule making authority when it is a rule that calls for consideration. the grant of development allowance is provided by section 33a of the act. such allowance is to be granted to persons who had developed tea estates in the manner provided in the section. that is ..... fault of his. when the certificate, though filed later, is available to the income-tax officer for the purpose of determining the development allowance, the object of section 33a of the act would be defeated by the construction that the provision in rule 8-a requiring the certificate to be filed along with the return .....
Tag this Judgment!Court : Kerala
Reported in : AIR1964Ker287
..... has a qualified property, i.e., ratione soli, in them for the time being while they are there. again, in paragraph 1256 at page 653, the learned author dealing with 'property in wild animals when killed', states that though there is only qualified property in animals ferae naturae while they are alive, yet, if they are ..... unconstitutional, regarding particular tenures in the travancore area.50. following these decisions, i hold that sections 48 to 51 inclusive, in chapter vii of the kerala forests act. 1961, (act iv of 1962), are void and unconstitutional under article 13(2) of the constitution, so far as private forests and their owners, in the malabar area are ..... absolutely an illegal provision. therefore, it will be seen that the entire group of sections, namely sections 48 to 51 in chapter vli of the kerala forest act, 1961, (act iv of 1962), will have to be struck down as unconstitutional and void and as infringing the fundamental rights of the petitioners.49. in this connection it .....
Tag this Judgment!Court : Kerala
Reported in : [2001]248ITR292(Ker)
..... the board of revenue suo motu.--(1) the board of revenue may suo motu call for and examine any order passed or proceeding recorded under this act by any officer or authority, subordinate to it other than an appellate assistant commissioner which in its opinion is prejudicial to the revenue and may make such enquiry or cause such ..... to the revenue and the commissioner has jurisdiction to cancel the assessment and proceedings for assessment can be initiated under the provisions of the act against some other assessee who, according to the income-tax authorities, would be liable to be assessed for the income in question. it was held on the facts that there were materials before ..... above (i.e., the order exhibit p-4 passed by the deputy commissioner) with reference to the records and the provisions of the act, it is found that the order of the revision authority is against law, facts and interests of the revenue. it is also noted from the records that you were given ample opportunity of being .....
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