Court : Kerala
Reported in : 2009(1)KLJ789
..... or unfair in view of the application of the same principle in government service by virtue of rule 28(bbb).20. the question is whether the appointing authority has got unlimited discretion in such matters. the statutory rules prescribe a particular mode governing the fixation of seniority and promotion. the rules have been framed as ..... empowered under section 35(2)(e) of the travancore cochin hindu religious institution act, 1950. therefore, these rules are the statutory rules governing the matter. it is well settled that when the rules provide for a particular principle to be ..... 10-1995 respectively.7. the devaswom board had framed rules for fixation of seniority and promotion as empowered under section 35 of the travancore cochin hindu religious institutions act, 1950 which was brought into force as per the gazette notification dated 25-12-1979. this is produced as ex. p3. the said rules superseded the .....
Tag this Judgment!Court : Kerala
Reported in : [1998]233ITR178(Ker)
..... total income, the deductions specified in, inter alia, section 80t. where the gross total income of an assessee, determined in accordance with the provisions of the said act, includes any income by way of long-term capital gains a deduction is permissible therefrom under the provisions of section 80t in computing his total income. the deduction is ..... the apex court explains in necessary minute detail by posing the questions and laying the necessary legal matrix in connection. referring to section 14 of the income-tax act, 1961, it is observed that all income for the purposes of charge of income-tax and computation of total income is classified under the heads of income therein ..... 45,416.2. the income-tax officer allowed deduction under section 80t of the income-tax act on this amount of rs. 3,45,416 taking it to be the gross income from long-term capital gains.3. the first appellate authority--the commissioner of income-tax (appeals)--felt this to be erroneous and prejudicial to the interests .....
Tag this Judgment!Court : Kerala
Reported in : 2009(1)KLJ854
..... service. the rule was silent on that aspect. a full bench of this court in accountant general v. kunjamma : 2003(3)klt345 held that whatever the rule-making authority wanted to exclude was expressly excluded and pay revision not being one of the items mentioned, the employees are entitled to get the benefit of the same. the teachers ..... expressly or impliedly any of the provisions of the statute; (b) whether it achieves the intent and object of the act; and (c) whether it is 'unreasonable' to be manifestly arbitrary, unjust or partial implying thereby want of authority to make such rules.7. going by the pleadings in this writ petition, it could be seen that the main ground ..... 723. the relevant portion of the said judgment reads as follows:12. thus, the rule made under a statute by an authority delegated for the purpose can be challenged on the ground (1) that it is ultra vires of the act; (2) it is opposed to the fundamental rights; (3) it is opposed to other plenary laws. to ascertain whether .....
Tag this Judgment!Court : Kerala
Reported in : 2008(2)KLJ644
..... since the department has no case that the assessee has created any asset, it cannot be treated as a capital expenditure. since the two appellate authorities found that the expenditure did not result in development of any new item, it was lightly held that the same should be treated as revenue expenditure. we find no ground to interfere with the ..... on the assessee's business or which results in benefit to the assessee's business, has to be regarded as an allowable deduction under section 37(1) of the act. even though the expenditure has no direct nexus to the business of the assessee, we find that the activity for which the amount is spent by the company namely ..... order of the tribunal that the assessee as well as the department have come up before this court in these appeals filed under section 260a of the income tax act.3. we have heard learned senior counsel appearing for the revenue and learned senior counsel appearing for the assessee.4. the; only question raised in the appeal filed .....
Tag this Judgment!Court : Kerala
Reported in : I(1998)DMC148
..... laid down in narayan rao's case (supra) that such it may not be possible to accept the decision in balan nair's case (supra) as an authority when the nature of the proceedings under section 125, cr.p.c. has been correctly understood and laid down authoritatively. we would accordingly hold that the proceedings under ..... out clearly the essential distinction between the two, relevant passage is thus :'....the expression 'civil proceedings is not defined in the constitution, nor in the general clauses act. the expression in our judgment covers all proceedings in which a party asserts the existence of a civil right conferred by the civil law or by status and ..... judges. as against the excluded orders only a revision as provided in section 19(4) is allowed.6. the above analysis of these relevant provisions of the act would clearly show that family court is a court established with jurisdiction of different nature, jurisdiction exercisable by the district court and other subordinate civil courts to .....
Tag this Judgment!Court : Kerala
Reported in : [1997]227ITR812(Ker)
..... on a decision of the allahabad high court in matlub hasan v. mt. kalawati, : air1933all934 . on the other hand, learned counsel for the assessee would submit that all the three authorities have understood the document dated september 22, 1969, as a deed of mortgage and there is no reason to give it a different interpretation as contended by the revenue. it ..... before it reached the hands of the respondent would form part of the price of the land for the purpose of computation under section 7(1) of the wealth-tax act. the supreme court took the view that in determining the value of the leasehold interest of the assessee in the land for the purpose of assessment to wealth-tax, ..... is right in law and fact in holding the value as nil and in deleting the inclusion of rs. 10,80,000 ?' 3. the matter arose under the wealth-tax act, 1957. the assessee is common in all the reference cases. she is a shareholder in national tyre and rubber company of india ltd., hereinafter referred to as 'the company'. .....
Tag this Judgment!Court : Kerala
Reported in : [1997]226ITR722(Ker)
..... it will not fall under section 4(1)(b) of the act, which states that any agricultural income derived from property held under trust wholly for charitable or religious ..... central government to make rules regarding the working of the rubber board.20. as could be seen from the provisions of the act, which have been discussed above, the act is enacted for the development of the rubber industry under the control of the union and that control of the rubber industry was taken over by the ..... section 2 of the rubber act, 1947, declares that it is expedient in the public interest that the union should take under its control the rubber industry, and that admittedly the income, if any, derived by the rubber board is utilised for the development of the rubber industry. the appellate authority further observed that even then .....
Tag this Judgment!Court : Kerala
Reported in : 2005(3)KLT661
..... reducing inequality and ensuring social justice.'following the above mandate, the govt. of india has evolved several programmes to ensure the betterment of children and their development in a wholesome manner. the ministry of social justice & empowerment mandated, amongst others, the welfare of children in difficult circumstances. the rehabilitation of such ..... union of india, : [1984]2scr795 , guidelines were framed by the ministry of social justice and empowerment in the government of india through the central adoption resource authority (cara, for short) for providing for adoption of a child by foreign parents (inter-country adoption) and also for in-country adoption.7. in pursuance ..... original birth certificate.'(emphasis supplied)11. as can be noted from the aforequoted provision in the guidelines, the local magistrate will be called upon to act on the affidavit of a responsible person belonging to the adoption agency. in this case, it is ext.p3. petitioner ought to have therefore merely .....
Tag this Judgment!Court : Kerala
Reported in : [1996]221ITR882(Ker)
..... 's authorised representative recording that the assessee-company had started a new business of dealing in plants and developing plants as a result of the application of the plants-tissue-culture technology.4. the assessing authority also refers to the factual aspect showing that the assessee purchased 5,000 plants and these were sold during ..... the previous assessment year's record for 1985-86. it was submitted that the deduction is claimed in section 35(1) of the act on account of research and development activity connected with the business activity, but by application of the plant tissue-culture technology. reference was also made to the proceedings before ..... examining the process, the tribunal has characterised the question relevant for the purpose of consideration of application of statutory provisions of section 35(1) of the act, being as to whether the scientific research undertaken and carried out by the assessee known as micro propagation could be considered as related to the business .....
Tag this Judgment!Court : Kerala
Reported in : I(2002)ACC217; II(2002)ACC552; 2002ACJ217
..... or cancel the policy.....' the court further held thus: 'the policy of insurance that the appellant issued was a representation upon which the authorities and third parties were entitled to act. the appellant was not absolved of its obligation to third parties under the policy because it did not receive the premium. its remedies in ..... and awarded compensation in each case. the high court dismissed the appellant's appeals. before the supreme court, placing reliance on various provisions of the contract act, 1872, the appellant contended that on account of bouncing of the cheque there was a failure of consideration and as such no contract of insurance came into ..... of insurance to cover the bus without receiving the premium therefore. by reason of the provisions of ss. 147(5) and 149(1) of motor vehicles act, the appellant became liable to indemnify third parties in respect of the liability which that policy covered and to satisfy awards of compensation in respect thereof notwithstanding its .....
Tag this Judgment!