Court : Kerala
Reported in : (1995)IILLJ1193Ker
..... ltd, (1991-ii-llj-541)(ker) women were excluded from employment by reason of the statutory provision of section 66 of the factories act. ..... places.the delivery clerk has to deliver the cargo of such large sizes and weight and prepare the export manifest after noting their description.as receiving clerk he has to receive the same packages after inspecting them and compare them with delivery record. ..... equality between the sexes is a universally accepted right. ..... director general 1991 lab ic 2099 was the case of a nurse. ..... if it acts on the distinctions based on circumstances other than sex, the exclusion from employment may be out of article 15(1), even if it strikes at the members of a particular sex. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1995Ker122
..... the supreme court further observed that all interlocutory orders regarding summoning of witnesses, discovery, production and inspection of documents, issue of commission for examination of witness, inspection of premises, fixing the date of hearing and the admissi-bility of a document or the relevancy of a question are steps taken towards the final adjudication and for assisting the parties in the prosecution of their case in the ..... gokal chand, (air 1967 sc 799) that even an interlocutory order passed under section 37(2) of the delhi rent control act is an order passed under that act and is subject to appeal provided it affects some right or liability of any party. ..... the rent control court shall follow the procedure contemplated in section 12 and the principles laid down by this court in pochappan narayanan's case (1990 (2) ker lt 1) : (air 1991 ker 154) (db).revision is disposed of as above. ..... kochammini amma (1991 (1) ker lt 99) : (air 1991 ker 132) held that an order passed on an application to set aside the report of the commissioner and to appoint a fresh commissioner is only a procedural'one and does not affect the rights of any party. ..... devasan (1991 (1) ker lt 453) : (air 1991 ker 295) wherein it was held that an order of refusal to try and decide a particular point as a preliminary issue is not an order affecting the rights of any party and is not appealable. ..... are in complete agreement with the views expressed in pochappan narayanan's case (air 1991 ker 154) (db) (supra). .....
Tag this Judgment!Court : Kerala
Reported in : AIR1995Ker172
..... notwithstanding anything contained in any other law for the time being in force, or in any contract or other document, but subject to the provisions of sub-sections (2) and (3), with effect on and from the appointed day, the ownership and possession of all private forests in the state of kerala shall, by virtue of this act, stand transferred to and vested in the government free from all encumbrances, and the right, title and interest of the owner or any other ..... of formation of a separate board for the temples in malabar was highlighted by sri raman bhattathirippad, the then president of the travancore devaswom board, in the news item published in the hindu daily dated 31-12-1991, about which also reference was made by this court in the order dated 31-1-1992.50. ..... the order reads:'the leading english daily, 'the hindu', dated 27th december 1991, friday, at page 3, contains a news item captioned under the heading 'a raw deal for temple ..... during the period 1970-1991 he was getting two nashies of cooked rice per day and salary ..... union of india, air 1991 sc 1173, the supreme court observed that it is not necessary to find out similarity by mathematics formula while considering the principle of equal pay for ..... from the issue of the hindu dated 31st december, 1991, page 3, that sri t.t. ..... getting that sum from 1991 onwards. ..... statement was filed on 6-4-1992 to which also is annexed a list of the temples and their respective income for three years commencing from 1-7-1988 up to 30-6-1991. .....
Tag this Judgment!Court : Kerala
Reported in : (1995)123CTR(Ker)150; [1995]212ITR188(Ker); [1995]82TAXMAN504(Ker)
..... we, therefore, decline to refer this question.the tribunal is accordingly directed to state a case and refer the questions as reframed by us and mentioned in paragraph 7 above for the determination of this court under section 256(2) of the income-tax act, 1961.communicate a copy of this judgment under the seal of this court and the signature of the registrar to the income-tax appellate tribunal cochin bench, for information and compliance. ..... whether, on the facts and in the circumstances of the case, the tribunal had acted on materials or evidence before it to hold that the figures given before the sales tax authorities could not be the correct figure and that since there were only two figures before the tribunal and ..... there was an inspection in the premises by the officers of the sales tax department when it was alleged that unaccounted purchases of raw nuts to the extent of rs. ..... - the revenue seeks to have the following questions referred to this court under section 256(2) of the income-tax act, 1961 :'1. .....
Tag this Judgment!Court : Kerala
Reported in : (1995)123CTR(Ker)153; [1995]211ITR792(Ker)
..... the assessee was the owner of a rubber estate at trichur known as 'vellanikara estates' which was acquired by the government of kerala under the kerala land acquisition act for the purpose of the kerala agricultural university at mannuthy near trichur. ..... 3 is concerned, the tribunal in paragraph 9 of its order dated june 21, 1991, has considered the contention of the department that the interest which was awarded by the high court on the enhanced amount from the date of possession till the date of payment should also be considered as part of ..... the relevant notifications under section 3(1) of the kerala land acquisition act were published on september 1, 1970, september 8, 1970, and november 10, 1970. ..... all these petitions are under section 27(3) of the wealth-tax act, 1957. ..... that was a case under the income-tax act and the supreme court held that interest on enhanced compensation awarded by the court has to be taken as having accrued not on the date of the order of the court granting enhanced compensation, but as having accrued year ..... the tribunal, in its order dated june 21, 1991, which covers all these assessment years, divided the assessment years into three groups. ..... the assessing authorities under the wealth-tax act were required to consider for the assessment years 1970-71 to 1978-79, what should be the market value of the assessee's right to receive compensation in respect of these acquired lands. .....
Tag this Judgment!Court : Kerala
Reported in : (1994)122CTR(Ker)423
..... equally the fact that the assessee had failed to debit the liability in its books of account did not debar it from claiming the same as a deduction under section 10(2)(xv) of the indian income-tax act, 1922, the assessee was, therefore, entitled to deduct the amount of sales tax which it was liable to pay in the computation of its taxable income for the assessment year ..... this decision, that the question whether purchase tax was leviable under section 5a of the kerala general sales tax act on prawns subsequently exported after processing, was in a state of flux with the kerala sales tax authorities taking the view that such purchases could not gain the benefit of the exemption under section 5(3) of the central sales tax act, for the reason that the goods exported were commercially, different from ..... stated before us by counsel for the assessee that a provisional assessment had been made on it in similar circumstances for the month of august, 1976, oh february 16, 1977, treating it as not entitled to the exemption under section 5(3) of the central sales tax act in the view that the commodity exported was not the same as the prawns purchased. ..... whether this process carried out by purchasers and exporters of prawns amounted to a process of manufacture as to make the exported commodity, distinct and different from the prawns purchased, for the purpose of section 5(3) of the central sales tax act, was considered for the first time by this court in neroth oil mills co. ..... 2474 of 1991 (cit v. .....
Tag this Judgment!Court : Kerala
Reported in : (1995)122CTR(Ker)423; [1995]213ITR694(Ker); [1995]79TAXMAN242(Ker)
..... eleven days prior to that, but was reported much later, it is evident from the facts which led to this decision, that the question whether purchase tax was leviable under section 5a of the kerala general sales tax act on prawns subsequently exported after processing, was in a state of flux with the kerala sales tax authorities taking the view that such purchases could not gain the benefit of ..... considered is whether on the date on which the provision was made in the accounts, the assessee could have had a reasonable apprehension of the liability being cast on it.we must also note here that section 5(3) of the central sales tax act requires more than one condition to be satisfied before the exemption is earned, and it is only on one of those aspects that the decisions in neroth oil mills co ..... ] 63 stc 239, held that by the cleaning, deveining and peeling, prawns do not cease to be prawns or become another distinct commodity disentitling the exporter of such goods from claiming the benefit of section 5(3) of the central sales tax act over the purchases effected by him.this was the main item of dispute between the parties before the tribunal. ..... stated before us by counsel for the assessee that a provisional assessment had been made on it in similar circumstances for the month of august, 1976, on february 16, 1977, treating it as not entitled to the exemption under section 5(3) of the central sales tax act in the view that the commodity exported was not the same as the prawns purchased ..... 2474 of 1991 ( .....
Tag this Judgment!Court : Kerala
Reported in : AIR1995Ker245
..... the following observations in the above decision would make the position clear :'likewise, money due under section 9 of the welfare fund act is not public revenue due on land and section 3 creating a charge under the rr act is not attracted, although the amount as such is recoverable as in the case of any other land revenue, which would mean that, land revenue being part of the definition of public revenue due on land, it is recoverable by any of the ..... we would like to point out that in baby's case (1981 klt 510) the learned judge was considering specifically only the question whether the dues under section 9 of the welfare fund act can be recovered in priority to other debts and the question whether section 44 of the rr act will have operation to the revenue recovery proceedings initiated for recovery of amounts due under section 9 of the welfare fund act was not considered at all in that decision. ..... though the wording of the provisions contained in sub-sections (2) and (3) would prima facie justify the contention of the learned counsel that sub-sections (2) and (3) of section 44 of the rr act will have application only to cases where proceedings are initiated for recovery of public revenue due on land as defined in section 2 (j) of the rr act, the same cannot be accepted in the light of the specific provisions contained in section 68(4) of the rr act. ..... state of kerala (1991 klt 510) and gourikutty v. .....
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 : [1997]88CompCas178(Ker)
..... labour court, air 1969 sc 1335, while considering the applicability of section 137 of the limitation act, 1963, to an application made by the official liquidator, held that the provisions of the limitation act would apply to applications made under the code of civil procedure, ..... -(1) notwithstanding anything contained in any other provision of this act or any other law for the time being in force, in the winding up of a company-- (a) workmen's dues ; and(b) debts due to secured creditors to the extent such debts rank under clause (c) of the proviso to sub-section (1) of section 529 pari passu with such dues ; shall be paid in priority to all ..... laid down in that decision that though the application can be filed in exercise of the option provided to the liquidator under section 446(2), if the claim has to be considered as in the nature of a suit, the provisions in the limitation act relating such suits only would govern the case. ..... there were no bidders on september 27, 1991, and the sale was adjourned. ..... the sale had to be postponed till september 27, 1991, as per the direction of this court. ..... was settled on june 4, 1991, and the court directed the proclamation to be published for sale of the property on august 1, 1991. ..... on december 21, 1991, the decree-holder (the bank) bid the immovable items of properties ..... on september 27, 1991, the reserve price was fixed by the executing court ..... 6 of 1991, staying the confirmation of ..... 6 of 1991) before this court for stay of further proceedings in .....
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