Court : Kerala
Reported in : (1996)132CTR(Ker)193; [1996]221ITR117(Ker)
..... pvt. ltd. : [1967]66itr596(sc) , it was felt the correct citation would be east india housing and land development trust ltd. v. cit : [1961]42itr49(sc) .5. be that as it may, reading the order under section 263 of the act (annexure 'b'), citation of cit v. national storage, pvt. ltd. : [1967]66itr596(sc) appears to be ..... or as 'income from business', consistently three decisions of the supreme court in cept v. shri lakshmi silk mills ltd. : [1951]20itr451(sc) ; east india housing and land development trust ltd. v. cit : [1961]42itr49(sc) and cit v. national storage pvt. ltd. : [1967]66itr596(sc) provide the necessary declaration of law in the context.9. ..... classification.15. apart from the above position emerging from the decisions of the supreme court, there is re-emphasis in yet another decision of the supreme court in karanpura development co. ltd, v. cit : [1962]44itr362(sc) declaring specifically that ownership of property and its leasing, if done as a part of business, or whether .....
Tag this Judgment!Court : Kerala
Reported in : [1995(70)FLR1127]; (1995)IILLJ1096Ker
..... appellant is that the tourism department itself is not engaged in any welfare activities or economic adventures. such activities are carried on by the kerala tourism development corporation, a separate unit. therefore, according to the appellant, the department which is exclusively carrying on sovereign functions cannot be treated as an industry. ..... no sufficient pleadings in this case in support of the above contention. therefore, we leave open the question whether the kerala tourism development would come within the term 'industry' as defined under the industrial disputes act. but in the light of our finding that the provisions contained under section 4 of the public services ..... of the kerala public services act. aggrieved by the above findings of the learned judge, the state has filed the writ appeal. 5. it was contended before us on behalf of the state that the department of tourism is discharging sovereign functions and it is the kerala tourism development corporation, a separate unit, .....
Tag this Judgment!Court : Kerala
Reported in : 2006(4)KLT166
..... at pwd rest house kalpetta on 11.11.05 and 12.11.05. it is stated by him that he had been there for looking into the development works of the health minister's constituency. his explanation cannot be taken into consideration on its face value because the interview was proposed to be held on ..... the proceedings.10. w.p.(c). no. 11418 of 2006 has been filed by sri. n. sadasivan, managing director, kerala state women's development corporation. kerala state women's development corporation is a government of kerala undertaking which is rendering service to the women in kerala particularly those belonging to the poor and deserving sections of the ..... ) rules, 1999 and kerala lok ayukta (powers of civil court) rules, 1999. the lok ayukta, it is urged, is a statutory authority governed by the provisions of the act of 1999 and the rules framed thereunder. the act and rules prescribe elaborate provisions and procedures for filing and considering complaints. by referring to the various provisions of the .....
Tag this Judgment!Court : Kerala
Reported in : AIR1995Ker126
..... . the above provisions dealing with the management of the societies and the amendment of the bye-laws would fairly show that subject to the provisions of the act, rules and bye-laws the final authority as far as the management of the society is concerned is the general body of the society as stated in section 27. the general body is to ..... as loan to the society and 4.65 lakhs as grant to the society. the entire amount accrued in the above manner was distributed among the members and for the development works in the allotted plots with a stipulation that the loan amount will have to be re-paid. since the government money is utilised for the ..... development of the colony for which the society was constituted, it was found that it is absolutely necessary to have a direct control of the government in the constitution of the .....
Tag this Judgment!Court : Kerala
Reported in : 2005(3)KLT850
..... though interim orders had been passed in o.p.no. 2i80 of 1995, staying the steps taken by the department for enforcing the recoveries, because of certain developments the stay has been vacated. we may briefly advert to the above as well.18. the second petitioner in o.p.no. 2180 of 1995 had filed an ..... to be invalid for 'uncertainty', as distinct from unenforceable...this must be because parliament is to be presumed not to have intended to authorise the subordinate legislative authority to make changes in the existing law which are uncertain...'26. argument is that the veracity of subordinate rules is to be tested with reference to the specific ..... amma's case (supra) and especially, the principles laid down in paragraph 32, which are extracted herein below :--'32. the general principle of contract and contract act cannot be totally ignored in considering the rules. we have to remember that we are considering a piece of delegated legislation. a delegated legislation cannot claim same equality, .....
Tag this Judgment!Court : Kerala
Reported in : 1997CriLJ479
..... ) 2 ker lt 677 : 1994 cri lj noc 262 and opined that they require reconsideration.2. petitioners are the accused in complaints filed under section 138 of the negotiable instruments act. at the stage of defence evidence, they applied that the cheques, which they denied were drawn by them in favour of the respondents-complainants, may be sent to the handwriting ..... report of a scientific analysis or chemical examination is the basis for any prosecution proceeding e.g. section 13(2) of the prevention of food adulteration act and section 25(4) of the drugs and cosmetics act, 1940. it has to be remembered that no such special procedure is prescribed in the code. the correctness of the above observations is in question .....
Tag this Judgment!Court : Kerala
Reported in : 2010(1)KLT65
..... petitioner.8. before dealing with the rival submissions on the validity of section 19, we would briefly refer to the scheme of the act. it is an act to provide for facilitating promotion and development and for enhancing the competitiveness of micro, small and medium enterprises and for matters connected therewith or incidental thereto. section 3 of ..... /association of the borrower in the process. such an onerous and oppressive condition should not be left operative in expectation of reasonable exercise of discretion by the authority concerned. placed in a situation as indicated above, where it may not be possible for the borrower to raise any amount to make the deposit, his ..... 64. the condition of pre-deposit in the present case is bad rendering the remedy illusory on the grounds that: (i) it is imposed while approaching the adjudicating authority of the first instance, not in appeal, (ii) there is no determination of the amount due as yet, (iii) the secured assets or their management with .....
Tag this Judgment!Court : Kerala
Reported in : AIR1991Ker162; [1992]75CompCas377(Ker)
..... to be an undertaking engaged in ceramic industry because it produces purified clay'. consequently it was held that section 20 of the industries (development and regulation) act (central act 65 of 1951) (industries regulation act, in brief) did not apply as to interdict the state of kerala from taking over the control or management of the company ..... compensation in the matter of deprivation of property, and to provide only a limited right, namely that no person shall be deprived of his property save by authority of law. in other words, the limited constitutional protection intended to be continued (not as a fundamental right) was only that there should be a law ..... while deleting article 31 clearly indicates that the parliament intended to confer a right on the citizen to hold property and which could not be deprived without authority of law. in our judgment, in spite of deletion of article 31, the constitutional obligation to pay adequate amount to the expropriated owner is not taken .....
Tag this Judgment!Court : Kerala
Reported in : II(1995)ACC32; 1995ACJ440; [1996]85CompCas24(Ker)
..... the amount of compensation under no-fault liability or whether the new act has only updated a right created under section 92a of the old act.4. the division bench in padmavathy's case [1991] 70 comp cas 542 (ker) made a survey through the development of the claims of compensation in respect of fatal accidents under common ..... law and how it was followed in india and it gained statutory recognition with the enactment of the fatal accidents act, 1855,,and the effect of the rule in rylands v. fletcher [1861- ..... at page 374) :'the kerala high court felt that parliament had retained the same right which has been conferred on the victim under section 92a of the 1939 act but enhanced the compensation amount to make the right realistic. with respect, the kerala high court was right in observing that parliament increased the amount of compensation under .....
Tag this Judgment!Court : Kerala
Reported in : (1994)116CTR(Ker)15; [1994]207ITR598(Ker)
..... for providing boarding and lodging facilities to foreign customers visiting in connection with business will not amount to 'entertainment expenditure' under section 37(2) of the income-tax act. according to the revenue, the broad observations of the full bench decision of this court in cit v. veeriah reddiar : [1977]106itr610(ker) , at p ..... are two-fold. they are : (1) whether the premium paid to the export credit guarantee corporation is eligible for weighted deduction under section 35b of the act, and (2) whether the expenditure incurred by the assessee in presenting curios to the foreign buyers and expenses incurred for providing lodging facilities to them is an ..... etc., to enter into the deal and so the premium paid to the export credit guarantee corporation is eligible for weighted deduction under section 35b of the act. regarding the presentation of curios to the foreign buyers and the expenses incurred for providing lodging facilities to them, counsel for the assessee submitted that it .....
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