Court : Kerala
Reported in : 1995CriLJ2245
..... traffic in narcotic drugs as defined under section 2(e)(iii) read with sub-clause (2) of section 2(e)(v) of the act.'the contention is that even though the authority was not satisfied that the detenu was trafficking in psychotropic substances, the government passed the decision order on-the wrong assumption that he was doing ..... that also.5. narcotic drug is defined in section 2(xiv) of the narcotic drugs and psychotropic substances act (for short the ndps act) as 'coca leaf, cannabis ..... (for short the act) on 19-7-1993. petitioner's husband (hereinafter referred to as the detenue) was taken into custody on 27-7-1993, but he escaped from it on 29-12-1993. however, the authorities nabbed him again and he is now in detention. it appears that the representation made by the detenu was rejected .....
Tag this Judgment!Court : Kerala
Reported in : 2004(3)KLT43; (2005)ILLJ256Ker; 2005(2)SLJ53(Kerala)
..... the provision in the later statute would prevail. when the period of limitation has been specifically prescribed in the subsequent statute viz. the payment of gratuity act and the appellate authority has been given jurisdiction to condone the delay of a specified period on establishing sufficient cause, there is an implied prohibition from invoking the provisions under ..... the delay in filing the appeal could be condoned under section 5 of the limitation act when it was filed beyond the period of 120 days ..... the payment of gratuity act can condone the delay beyond the period of 120 days was considered by a learned single judge of the madras high court in special officer, salem co-op. primary land development bank v. dy. commr. of labour (1998 iii l.l.j. (supp.) 1168). there, the question for consideration was whether .....
Tag this Judgment!Court : Kerala
Reported in : (1994)IILLJ1095Ker
..... of the 5th respondent, the convenor, kerala headload workers local committee, trichur. it is the case of the petitioner that without any statutory provision or legal authority, the 5th respondent permitted the pool leaders to be elected from among the headload workers and the statutory functions required to be exercised by the 5th respondent ..... are required, etc. and it is the case of the respondent that under section 18 of the act, the area committee has authority and jurisdiction to take disciplinary action against the workers who are acting against the provisions of the act and the scheme. in respect of the statements in the original petition that the workers demand 1 ..... 1/2 times the prescribed wages under section 9 of the act, the counter affidavit states that strict instructions also have been issued by the authorities to the workers not to demand higher wages or wages than what is notified, from the employers and they have .....
Tag this Judgment!Court : Kerala
Reported in : [1994]95STC197(Ker)
..... by the petitioner contained 40 per cent or more of wool, to entitle them to the exemption, had not been decided, the matter was remitted back to the assessing authority for deciding that question. so far as the year 1984-85 was concerned, it was held that the insertion of item 100b in the first schedule took carpets out ..... coverings falling under item no. 22-g. this-definition of 'woollen fabrics' is automatically attracted to the provisions of item 7 of the third schedule to the kgst act and therefore for the purpose of that item, floor coverings cannot be: treated as woollen fabrics exempted from tax. the appellate tribunal was therefore justified in holding that the ..... earlier, carpets had gone out of this item by virtue of explanation iii thereto so that nothing prevented the state from levying sales tax thereon. further the additional duties act does not and cannot take away the state's legislative competence to enact a law under entry 54 of the state list. at best, it only disables the .....
Tag this Judgment!Court : Kerala
Reported in : (1997)137CTR(Ker)1; [1997]227ITR893(Ker)
..... including section 54e should be considered as reference to the amount of capital gains as computed under section 48(1)(a) of the act. relying on the explanation and its plain language, the first appellate authority has determined taxable capital gains at rs. 7,07,250. it is in the following manner :(rs.)(rs.)'sale consideration20,25, ..... concluded that the assessee is eligible for exemption in respect of the deposits with the industrial development bank computed with reference to the gross capital gains, i.e., before giving effect to the provisions of section 48(1)(b) of the act. in other words, the tribunal has not agreed with the understanding of the language ..... of determination of taxable capital gain. the result of the above discussion would be that the determination of the taxable capital gains arrived at by the first appellate authority would replace the one of the tribunal which is the result, inevitably in the process of the above reasoning.17. for the above reasons, we answer question .....
Tag this Judgment!Court : Kerala
Reported in : 1995CriLJ1199
..... has not been explained, that alone can be considered as a circumstance to hold that detaining authority did not evince any interest as regards the necessity for detaining the detenu with a view to prevent him from acting is highly prejudicial manner to the interests of the country. as our paramount consideration is to satisfy ..... the economy of the country, imperative duty of the detaining authority as well as the executing authority is to be ever vigilant against ..... to a legitimate inference that the detaining authority was not really and genuinely satisfied as regards the necessity for detaining the detenu with a view to preventing his from acting in a prejudicial manner.11. as the object of preventive detention under the act is with a view to prevent anti-social and nefarious activities imperiling .....
Tag this Judgment!Court : Kerala
Reported in : 1994(74)ELT807(Ker)
..... of law formulated herein above has been referred for the decision of this court, under section 35g(1) of the central excises and salt act, 1944.3. we heard counsel. as the final fact finding authority, the appellate tribunal posed the question as to whether the assessee is entitled to the benefit of the notification no. 201/79, in ..... the notification no. 201/79 as in such an instance it serves as a source of heat energy and nothing more.' it is clear that the final fact finding authority - the appellate tribunal -has found that hydrogen is used only as a fuel and so it cannot be considered to be a 'raw material'. it serves only as ..... words 'statement of the case' has acquired a technical connotation and meaning as approved by courts for over 50 years in dealing with the kindred legislation - the income tax act - and the customs, excise and gold (control) appellate tribunal would do well to emulate the methods and methodology adopted by the income tax appellate tribunal in drawing the .....
Tag this Judgment!Court : Kerala
Reported in : 2006(1)KLT193
..... fall under entry 62 of the 1st schedule or entry 141 of the 1st schedule which led to the assessee to file an application under section 59a of the kgst act before the commissioner of commercial taxes and sought a clarification on the rate of tax on 'jam'. commissioner issued a clarificatory order dated 4.7.2005 holding that the commodity ..... 'jam' is classifiable under entry 141 of the 1st schedule of the kgst act and taxable at 20% upto 31-3-2005. sri. k.u. viiayan, counsel appearing for the appellant submitted that the word 'jam' has never appeared in any of the schedules ..... under entry 62 nor under entry 141 of the 1st schedule, but would fall under the residuary entry 177. clarificatory order dated 4-7-2005 is accordingly set aside. assessing authority is directed to complete the assessment afresh as directed above. .....
Tag this Judgment!Court : Kerala
Reported in : 2003(1)KLT840
..... any further investigation. spoken by the division bench g. sasidharan j. observed as follows: 'a provision has been incorporated in the act mandating obtaining of sanction for the purpose of preventing unnecessary harassment of public servant. it is for the authority which has to grant sanction to apply its mind to the facts of the case and also to consider the materials ..... to special judge case files (cd files) indicates a prima facie case against the 1st respondent. but sanction by government/compelent authority is required as a condition precedent to launch prosecution in view of section 19 of the prevention of corruption act. 3. with regards to first two questions, regarding power under section 156(3) and 173(8) of cr.p.c .....
Tag this Judgment!Court : Kerala
Reported in : 2000CriLJ749
..... judge declined to interfere with the detention order. the learned judge has also opined that steps have been taken by the authorities to execute the detention order and all formalities under the cofeposa act were complied with and that the contention of the appellant that there is inordinate delay in executing the order from the date ..... trivandrum air cargo complex. the statement of one yusuff, managing director of m/s. fathima enterprises, muvattupuzha was recorded by the authorities in connection with the seizure under section 108 of the customs act, 1962. according to the appellant, the said statement of yusuff was retracted by petition dated 27-7-95 alleging threat and duress ..... allow him to have the grounds adverted to him before he surrenders. the detention order passed by the detaining authority simply states that the order was passed under section 3(1)(ii) of the cofeposa act with a view to prevent him from indulging in smuggling activities. the said purpose cannot be stated to be .....
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