Court : Kerala
Reported in :
Cases Relied:
Dilip Bastimal Jain V Baban Bhanudas Kamble and others [AIR 2002 Bom 279].
Vimala Ammal V C. Susheela [AIR 1991 Mad 209].
Dwarka Prasad Singh v. Harikant Prasad Singh [(1973) 1 SCC 179 :. AIR 1973 SC 655].
P.P.S Pillai V Catholic Syrian Bnak [2000(3) KLT 629].
Peter Cherian v. Abraham [2007 (4) KLT 680].
Satheedevi v. Prasanna [2010(2) KLT 642 (SC)].
Ali Rowther v. Kochupennu [1986 KLT 718].
Kali Charanv. Janak Deo [A.I.R. 1932 Allahabad 694].
Babu Lal v. Hazari Lal Kishori Lal [A.I.R.1982 S.C.818].
Potter v. Sanders (6 Ha. 1).
Daniels v. Davison (17 Ves 433).
Holmes v. Powell (8 De G.M. and G. 572).
Thomson Press (India) Ltd. v. Nanak Builders and Investors (P) Ltd., (2013) 5 SCC 397.
(Kafiladdin case, AIR p. 68).
R.C. Chandiok v. Chuni Lal Sabharwal:AIR 1971 SC 1238:(1970) 3 SCC 140.
SCR p. 369 in Durga Prasad v. Deep Chand viz.
S.V.R. Mudaliar v. Rajabu F. Buhari, AIR 1995 SC 1607.
Cases Referred:
Bankim Chandra v. Anand Bazar Patrika [AIR (37) 1950 Calcutta 128].
Thanga Pandiyan v. S.R.Periaswami Thevar [1953 KHC 196: 1953 KLT 475, 2015 KHC 90.
Mohandas K. K. and others V Thankamma Pillai [2015 KHC 90].
Durga Prasad and Anr. v. Deep Chand and Ors. [AIR 1954 SC 75].
Appukuttan v. Kamalakshi [1996(2) KLT 977].
Dilip Bastimal Jain V Baban Bhanudas Kamble and others [AIR 2002 Bom. 279],
W.P. 6225 of 2007 of Bombay High Court, Chendivel R vs G Damodaran and others [AIR 2015 Mad 96], 2010(2) KLT 642 (SC).
Krishna Chandra Kabiraj and others V Sankaran Kabiraj and others [AIR 1950 Calcutta 128].
Chendivel R vs G Damodaran and others [2015 KHC 2237: AIR 2015 Mad 96].
Vigro Industries Pvt Ltd V Venturetech Solutions P Ltd : 2012(5) CTC 359.
State Bank of India V Cracure Pharmaceuticals Ltd : 2013 STPL (Web) 939
Comparative Citation:
2016 (1) KLT 75 (SN) (C.No.79),
..... different causes of action and separate reliefs are sought based on them, either alternatively or cumulatively, the plaint shall be chargeable with the aggregate amount of the fees with which plaints would be chargeable under this act if separate suits were instituted in respect of the several causes of action: provided that, where the causes of action in respect of reliefs claimed alternatively against the same person arise out of the same transaction, ..... the plaintiff cannot be non-suited for non-payment of court fee or for its deficiency, as the appellate court is conferred with the power to determine the proper court fee to be paid as provided in section 12(4) of the kerala court fees and suit valuation act and in the light of the judgments of this court in p.p.s pillai v catholic syrian bnak [2000(3) klt 629], peter cherian v. ..... thus when a decree for specific performance can be enforced against a transferee like the 2nd defendant - the subsequent transferee, by virtue of the provisions contained in section 19, even without a separate decree cancelling the subsequent document or declaration as to its invalidity, as held in the judgments discussed above, and as the reliefs sought are for facilitating the decree of specific performance, such a ..... means "that which holds" that is "that which holds the universe the basic principles of the universe". ..... susheela [air 1991 mad 209] and that of the apex court in durga prasad v deep chand air [1954 sc 75], reiterated in dwarka prasad .....
Tag this Judgment!Court : Kerala
Reported in : 1995(2)ALT(Cri)469; 1995CriLJ1711
..... was convicted by the court of sessions, pathnathitta for the offence punishable under section 302, ipc and was sentenced to undergo imprisonment for life. ..... section 162 of the code of criminal procedure imposes a bar on the use of any statement made by any person to a police officer in the course of investigation at any enquiry or trial in respect of any offence under investigation at the time when such statement was made, except for the purpose of contradicting the witness in the manner provided by section 145 of the of indian evidence act ..... it is submitted that the sessions court used section 161 statement as substantive evidence against the appellant and the appellant is seriously prejudiced ..... section 145 of the evidence act provides that a witness may be cross-examined as to previous statements made by him in writing or reduced into writing and relevant to matters in question, without such writing being shown to him, or being proved but, that if it is intended ..... sessions judge did is plainly illegal and opposed to the clear mandate of section 162 of cr. p. c. ..... statements recorded under section 161, cr. ..... limited use to which a statement recorded under section 161 cr. p. c. ..... sessions judge based her conclusions finally on the basis of these statements recorded under section 161 of cr. p. c. ..... section 161 of code of criminal procedure empowers the police officer conducting investigation of the case to examine orally any person supposed to be acquainted with the facts and circumstances .....
Tag this Judgment!Court : Kerala
Reported in : 2012(2)KLT133(SN)(C.No.129)
..... proceedings impugned in this petition in this petition filed under sub-section (6) of section 63 of themahatma gandhi university act, 1985 (hereinafter referred to as "the university act" for short), the petitioner, who was formerly working as senior grade lecturer in malayalam in the st.alberts college, ernakulam challenges the judgment dated 25.08.2009 passed by the mahatma gandhi university appellate tribunal, thiruvananthapuram (hereinafter referred to as "the tribunal") dismissing university appeal no.3 of 2009 filed by the petitioner. ..... eventhough as per the nomenclature laid down by the high court, a petition to the high court under sub-section 9 of section 63 of the university act is to be numbered as a civil revision petition, the statutory provision already adverted to above mentions only of a ..... (5) the teacher of the private college shall, for the purpose of preparing his defense, be permitted to inspect and take extract from such records as he may specify, provided that such permission may be refused if, for reasons to be recorded in writing, in the opinion of the inquiring authority such records are not relevant for the ..... k.s.gandhi, 1991(2)scc 716=1991 s cw 879 ..... ramzan khan - (1991) 1 scc 588 and held that the law laid down therein shall apply not only to employees in government establishments but would also apply to non-government, public or private establishments notwithstanding the fact that ..... 1991 (2) scc 716= air 1991 sc 879, sawai singh ..... c.bernard.1991(1) lln 1111 .....
Tag this Judgment!Court : Kerala
Reported in : 1994CriLJ322
..... can be proved as against the person who makes it, and section 21 of the evidence act permits such admissions being proved. ..... air 1939 pc 47 : (40 cri lj 364) the privy council considered this aspect and observed :the word 'confession' as used in evidence act cannot be construed as meaning a statement by an accused 'suggesting the inference that he committed' the crime. ..... what made inadmissible under section 26 of the evidence act is confession by a person in custody of ..... was found guilty of the offences punishable under section 302 and 379, ipc by the learned sessions judge, kozhikode division, convicted him and sentenced him to undergo imprisonment for life under section 302, ipc; no separate sentence was awarded under section 379, ipc.3. ..... appellant-accused was charged under section 302 and 379, ipc for having caused the death of his fiancee jameela, a divorcee aged 20 at about 8 ..... if the room was occupied by others also, since the place of concealment was within the exclusive knowledge of the accused, the confession which related distinctly to the discovery of the said fact is admissible under section 27 of the evidence act.19. ..... counsel for the appellant contended that, since the said room was being occupied by others also, the said confession cannot be admitted in evidence under section 27 of the evidence act. ..... contended that since the accused was in custody, the said confession is inadmissible because of section 26 of the evidence act. ..... of orissa, air 1991 sc 1388 : (1991 cri lj 1809). .....
Tag this Judgment!Court : Kerala
Reported in : (1996)134CTR(Ker)398; [1997]224ITR228(Ker)
..... , that the due date for payment of the said amount is only april 20, 1986, that the assessee had paid the said amount on or before the due date and, therefore, the first proviso to section 43b of the act entitles the assessee for deduction of the said amount in the computation of income liable to tax under the income-tax ..... union of india : [1991]189itr70(patna) have taken the view that the proviso to section 43b of the income-tax act, 1961, incorporated by the finance act, 1987, with effect from april 1, 1988, relates back to the date when section 43b came into operation, i. ..... so also the assessee had contended that explanation 2 to section 43b introduced by the finance act, 1989, with effect from april 1, 1984, cannot be applied to the assessment year in ..... therefore, the provisions of section 43b of the act are squarely applicable to the present ..... following the mercantile system of accounting, a liability which had accrued during the accounting period relevant to the assessment year in question is not liable to be deducted in the computation of the profits of the assessee unless the provisions of section 43b of the act are complied with. ..... liability which had been incurred during the previous year within the due date for payment of the same or at any rate, before the due date for filing the return under subsection (1) of section 139 of the income-tax act has to be considered.8. ..... section 43b of the income-tax act, 1961, was inserted by the finance act, 1983, with effect from april 1, .....
Tag this Judgment!Court : Kerala
..... namely:- (a) the time within which the weight or measure may be got verified under proviso to sub-section (1) of section 16; (b) registers and records to be maintained by persons referred to under subsection (1) of section 17; (c) the form, manner, conditions, period, area of jurisdiction andd fees for issuance of licence under sub-section (2) of section 23; (d) fee for verification and stamping of any weight or measure under sub-section (1) of section 24; (e) manner of notifying government approved test centre, terms and conditions and fee to be paid under ..... ) whether the state government has no power to frame rules under section 53 of the 2009 act prescribing wearing of uniform by the inspectors and other officials. ..... inspectors are reminded in this context once again that inspections without wearing uniform will not have any legal validity. ..... as noted above, the 2009 act empowers power of inspection, seizure, forfeiture, verification of measures and various other ..... the 2009 act provided for appointment of controller of legal metrology and other officers by the state government, power of inspection, seizure verification, offence and ..... 2nd respondent is fully empowered to grant permission for incognito inspection/raid in specific cases as observed above. ..... in a case where any inspection or raid is to be carried out incognito there is no lack of authority in the controller to grant permission in special ..... especially while inspecting business establishments etc, inspectors must be in uniform .....
Tag this Judgment!Court : Kerala
..... was considered by the meeting in detail and the committee found that the facts stated in the report submitted by the members of the grama panchayat after inspection of the quarry site are true and taking into consideration the sound-air pollution, threat to the life and properties of the people, protection of organic ..... and size of the rooms and doors and the suitability of exists to be used in case of fire in the plan of factories, workshop, workplace or premises if they came within the purview of the factories act, 1948 (central act 63 of 1948) and such other matters as may be prescribed: (b) a report of the district medical officer regarding the possibility of nuisance or pollution if the connected load of the machinery proposed to be installed ..... citizens affected thereby and the larger public interest sought to be ensured in the light of the object sought to be achieved, the necessity to restrict the citizen's freedom, the inherent pernicious nature of the act prohibited or its capacity or tendency to be harmful to the general public, the possibility of achieving the object by imposing a less drastic restraint, and in the absence of exceptional situations such as the prevalence ..... taken by the panchayat in terms of exts.p6 and p7 is in accordance with the provisions of section 233 read with section 232 of the act so that it infringes the right of the petitioner to carry on business of quarrying in terms of ..... rules of public liability insurance act 1991 are to be complied with. .....
Tag this Judgment!Court : Kerala
..... record, paper, writing] valuable security or account, and it must be proved by the prosecution that at the relevant time the accused was the clerk, officer or servant acting in that capacity, he destroyed, altered, mutilated or falsified by any book electronic record, paper, writing] valuable security or account which belongs to or his in the ..... that the accused was working as the employment officer of town employment exchange, shornur in palakkad district during the period from 27.6.1991 to 10.2.1992 and he was entrusted with government money for disbursement of unemployment wages to eligible unemployed youths and he with ..... 1991 with a dishonest intention of misappropriating the amount of rs.1200/- and misappropriated the same for his purpose as a public servant with whom the amounts were entrusted for disbursement in a particular manner as per in ext.p2 circular under the scheme mentioned therein and thereby he had committed the offences punishable under sections 465, 477a and 409 of the indian penal code and section 13(1)(c) read with section 13(2) of the p.c.act ..... 1991 to 13.1.1992 and he had also found some irregularity in ext.p4 cash book and he also found some irregularities in payment in ext.p3 subsidiary cash book maintained and he had intimated the same to the employment director and the employment director had sent ext.p1(a) letter dated 11.5.1992 to verify the accounts through pw2, the divisional employment officer as per ext.p1(b) letter and he had conducted inspection .....
Tag this Judgment!Court : Kerala
Reported in : [1961]42ITR494(Ker)
..... the aforesaid notification had stated that a new sub-section had been added to section 22 of the income-tax act; that it enables the assessee to carry forward the losses where that can be done under section 24(2) of the act; and that as the amendment to the act had been inn operation for a very short time before returns could be filed, persons who wish to furnish such returns should be allowed to do so till december. ..... 'the application to refer a question to this court was dismissed by the tribunal, but it has been directed under section 66(2) of the income-tax act to state the following question :'whether on the facts and in the circumstances of the case, in the assessment upon the assessee for the assessment year 1952-53 the loss of rs. ..... the first of the two cases is not of much assistance, as there the tribunal had refused to entertain a fresh question of law arising under section 2(11)(c) of the income-tax act and the learned judges held that it ought to have decided the question. ..... had been made, they were not according to section 2(11)(c) of the income-tax act sustained in the previous year to the assessment year, and could not be, therefore, set off against the profits earned during such a year. ..... abdul rahman has disapproved the practice of income being calculated according to the separate accounting year where the assessee be having several businesses; the legislature by subsequent amendment of section 2(11) of the income-tax act has reaffirmed the practice. .....
Tag this Judgment!Court : Kerala
Reported in : [2001]114TAXMAN394(Ker)
..... section 194g had been introduced by the finance act, 1991, effective from 1-10-1991 ..... petitioners, who are directly affected by the said directions have approached this court for quashing the said proceedings mainly on the plea that section 194g of the income tax act, 1961 (hereinafter referred to as 'the act') cannot have application on the facts of the case, and consequently, the stand taken by the government is illegal, and warrants ..... sa(3)/i6065/97/dsl(2) dated 29-12-1999.i am to invite a reference to the letter cited and to inform you as follows:section 194g of the income tax act, 1961 specifically imposes a liability on person responsible for paying to any person who is or has been stocking, distributing, purchasing or selling lottery tickets, any income by way of commission, remuneration or prize on such tickets in ..... constitutional validity of section 44a and section 206c of the act, which enabled the revenue to estimate the profits on a presumptive basis, the constitutionality of the section had been upheld. ..... sanyasi raos case (supra) with reference to section 44a of the act, it was highlighted that the tax deserved to be deducted at source, so as ..... referred to the instructions of the central board of direct taxes in (1991) 192 itr 1999 and contended that it had never been visualised that in the case at hand a tax under section 194g was justified.9. mr. ..... the counsel also referred to section 206c of the act, which was in part bb of chapter xvii which authorised collection of .....
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