Court : Kerala
Reported in : II(1994)ACC491; 1994ACJ607; (1994)IILLJ969Ker
..... of the courts. (see t. venkata reddy v. state of a.p., air 1985 sc 724). no doubt while assessing the percentage of loss of earning capacity the authority should have adequate knowledge of various other factors, like the nature of the work, chances of re-employment, number of years of service of the workman etc. the assessment ..... proceedings. we respectfully adopt the reasoning of this court in v.i, insurance co. lid. v. sethu madhavan (supra).11. point no. (ii): section 30 of the act confers on an aggrieved party the right to challenge the order of the workmen's compensation commissioner before the high court. the period of limitation for such appeal is 60 ..... by learned counsel appearing for the parties the following general points arise for consideration:i) whether in the case of an injury not specified in schedule i to the act can the commissioner fix the percentage of loss of earning capacity without an assessment by a qualified medical practitioner? ii) is it proper on the part 6 of .....
Tag this Judgment!Court : Kerala
Reported in : [1997]227ITR802(Ker)
..... sale consideration was diverted to the kerala financial corporation by overriding title.14. it is in this process of reasoning the tribunal observed that the two authorities would have to be dealt with with regard to their reasoning in the light of the factual peculiarities.15. in fact, if these undisputed factual peculiarities ..... loan amount. in our judgment, the factual position with reference to the various aspects appearing from the document in question shows that the kerala financial corporation acted in exercise of overriding title in its favour.20. when this situation presented no difficulty actually, the income-tax appellate tribunal appears to have been ..... direct to the kerala financial corporation. thus discharging this debt cannot be considered as consideration received or accruing to your petitioner. the transfer of property act recognises that ownership is a bundle of rights and when a property is mortgaged, some interest in property is transferred with the result that the owner .....
Tag this Judgment!Court : Kerala
Reported in : [2001]248ITR372(Ker)
..... did not have any taxable income for these assessment years on the computation under the provisions of the act. therefore, the assessing authority made the assessment under section 115j of the income-tax act (hereinafter referred to as 'the act'). according to this section, when the total income is less than 30 per cent, of the book ..... under sub-section (1a), as increased by ... or as reduced by ... section 115j of the act, therefore, involves two processes. firstly, the assessing authority has to determine the income of the company under the provisions of the act and, secondly, the book profit is to be worked out in accordance with the explanation to section ..... tournover x net profit credited in profit and loss account total tournover 5. the assessing authority rejected the said computation and worked out the eligible deduction of export profit under section 115j(1a)(iii) read with section 80hhc of the act as 'nil' by applying the formula : profit computed under the provisions of the income .....
Tag this Judgment!Court : Kerala
Reported in : 2000(1)ALT(Cri)43; 1999CriLJ4707
..... inspector, (1989) 2 klt 845, this court has held that 'when judgments of superior courts are of co-equal benches, and therefore, a matching authority, then their weight inevitably must be considered by the rationale and the logic thereof and not by the mere fortuitous circumstances of the time and date on which ..... bench consisted of the same judges of the apex court which laid down the law regarding limitation under sections 138 and 142 of the negotiable instruments act after elaborate consideration of the entire aspects, entered an entirely different and diametrically opposite finding regarding the very same question of law within a few days ..... by him as barred by limitation.2. the revision petitioner filed the complaint against the respondent alleging offence punishable under section 138 of the negotiable instruments act, 1881. the respondent after entering appearance before the lower court contended that the complaint filed by the revision petitioner is barred by time. the lower court .....
Tag this Judgment!Court : Kerala
Reported in : [2007(112)FLR772]; [2007(2)JCR42]; 2006(4)KLT983; (2007)IILLJ678Ker
..... with disabilities;(ii) to create barrier-free environment for persons with disabilities;(iii) to remove any discrimination against persons with disabilities in the sharing of development benefits, vis-a-vis non-disabled persons;(iv) to counteract any situation of the abuse and the exploitation of persons with disabilities;(v) to lay ..... down a strategy for comprehensive development of programmes and services and equalisation of opportunities for persons with disabilities; and(vi) to make special provision for the integration of persons with ..... communication issued by the 2nd appellant under the provisions of the right to information act, there is no reason to disbelieve its contents. further, under the standing instructions issued by the government from time to time, the appointing authorities move the employment exchanges, only to fill up the vacancies in the sanctioned .....
Tag this Judgment!Court : Kerala
Reported in : AIR1995Ker1
..... restrictions (if any), as the state government may think fit to impose, and to the provisions of the indian telegraph act, 1885 (13 of 1885) any of the powers which the telegraph-authority possess under that act with respect to the placing of telegraph lines and posts for the purposes of a telegraph established or maintained by the ..... the exercise of the discretion vested in him under section 16. the jurisdiction of the district magistrate under section 16(1) of the act is only to see that requisite permission is given to the authority made mention of in section 10 in the discharge of its functions under the said section'.6. in kesavan v. addl. district ..... 395 : (air 1986 kerala 248) paripoornan, j. held that while conducting enquiry under section 16(1) the authority must observe the principles of natural justice and act in good faith and fairly listen to both sides, but the authority was not bound to treat such a question as though it were a trial. it could obtain information in any .....
Tag this Judgment!Court : Kerala
Reported in : 2003(1)KLT487
..... the building by the 1st respondent, and therefore, he is not a tenant at all. thus, counsel argued, there is clear subletting. the above authority discussed the provisions of karnataka rent control act. the point that came up before the apex court is whether the brother of the tenant/respondent was, by himself, a tenant, allegedly being a ..... was conducting the business. the rent controller allowed the prayer under sections 11(4)(i) as well as 11(4)(iii) of the act. but the appeal filed by the tenant was allowed by the appellate authority. that is how the revision reached before the division bench of this court. by discussing the facts, the court found that exts, b5 ..... has got powers under sub-section (5) of section 15 of the said act to satisfy itself as to whether the question of subletting, which is a question of law, was properly decided by the courts below, the rent controller and the appellate authority found that there was subletting. the high court set aside both the judgments by .....
Tag this Judgment!Court : Kerala
Reported in : [1979]116ITR158(Ker)
..... to any profit motive on the part of the assessee-company. obviously, the payments were in furtherance of the objective that the economy of the state might be developed.'3. on the basis of the information disclosed in the appellate order that the expense in question was not an allowable deduction, the ito reopened the assessment ..... of liability to excess profits tax. the first question, therefore, should have been answered against the assessee and in favour of the revenue.' these cases are sufficient authority for the proposition that an order of the type of annexure c can well constitute 'information' which may well form the foundation for the order.8. on the ..... the ito would have jurisdiction to initiate proceedings under section 34(1)(b) of the indian i.t. act, 1922, which is in pari materia with section 15 of the act if he acted on information received from the decision of the superior authorities or the court even in the assessment proceedings. (see r. b. bansilal abirchand firm v. cit .....
Tag this Judgment!Court : Kerala
Reported in : AIR1960Ker264
..... by the defendants before the police were directly and primarily responsible for the prosecution of the plaintiffs'.according to mr. gopalan nambiar this decision is authority for the position that unless the statements made by a person to the notice were directly and primarily responsible for the prosecution launched by the police ..... report under section 173, criminal procedure code, the person furnishing the original information to the police, whether directly or through the village headman, is not responsible for the act of the police and cannot he sued for damages (or malicious prosecution. after noting this contention, the learned judges observe at p. 882 of ilr mad: ..... in giving the complaint, ext. a1. therefore in view of these circumstances. i am absolved from the necessity of considering what will the expressions 'malice' and 'acting without reasonable and probable cause' mean in law.27. on the other hand, mr. k. p. abraham, learned counsel appearing for the plaintiff, has contended .....
Tag this Judgment!Court : Kerala
Reported in : (1994)120CTR(Ker)504; [1994]210ITR1042(Ker)
..... 6 (exhibit p-1) for extension of time for filing the return for the year 1986-87 up to march 31, 1988, but that was rejected by the assessing authority, the second respondent, on january 13, 1988, by his proceedings, exhibit p-5. he said :'i cannot grant the extension asked for for making a return for ..... loss or liability of the petitioner is eventually shared by the people of the state. the supreme court has (though in a different context of section 5 of the limitation act) postulated a liberal approach in thematter of condonation of delay when the state is involved. (collector land acquisition v. mst. katiji : (1987)illj500sc ). the same approach ..... ,about which he informed the petitioner by his communication, exhibit p-3, dated february 17, 1988. the tax audit for purposes of section 44ab of the income-tax act could be undertaken only thereafter, as indicated by the tax auditor in his letter, exhibit p-4, dated february, 1988. in these circumstances and anticipating delay, the petitioner .....
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