Court : Kerala
Reported in : ILR2010(4)Ker621
..... (vide the life insurance corporation of india v. d.j ..... with regard to alienation of properties held, possessed or enjoyed by tribals, act 12 of 1999 is a special law which prevails over the provisions of the scheduled castes and scheduled tribes (prevention of atrocities) act, 1989 ("act 33 of 1989" for short). ..... even assuming that the petitioners could be accused of having committed the offences under act 33 of 1989, those offences will be prima facie attracted only if a tribal is wrongfully dispossessed by a non-tribal or the property of a tribal is wrongfully occupied by a non- ..... the body of the section goes further to render the provision of anticipatory bail unavailable to a person who is under an accusation of having committed an offence under the act. ..... 18 of act 33 of 1989 has been upheld and the said provision has been held to be not violative of articles 14 and 21 of the ..... question regarding special law and general law as between kerala act 12 of 1999 and central act 33 of 1989 does not arise in this case. ..... apart from the fact that no offence under act 12 of 1999 is incorporated in the case so far, the offences under ..... that apart, it is well settled that when an act or omission constitutes an offence under 2 or more statutes then the offender is liable to be prosecuted and punished under either or any of those statutes but the only restriction is that he is not liable to be punished twice for the ..... 65 of 1956 in the tarvad of mooppil nair, a member of the tarvad by name k.m .....
Tag this Judgment!Court : Kerala
Reported in : AIR1972Ker152
..... amounts due to the testator under deposit of mortgage deeds and life insurance policies. ..... under the above provision the assent of the executor or administrator is necessary only to complete a legatee's title to his legacy and not for the acquisition of any title to ..... executors to become trustees of the residue the funds which they should hold in trust for the residuary legatees must be constituted and must emerge into existence. ..... reliance on section 332 of the indian succession act will not also help the appellant to contend ..... of the indian succession act defines 'specific legacy' thus:'where a testator bequeaths to any person a specified part of his property, which is distinguished from all other parts of his property, the legacy is said to be specific'.in this connection it may be useful to note the explanation to section 150 of of the indian succession act, which defines demonstrative legacy ..... section 333 of the indian succession act provides that the assent of the executor or administrator will divest his interest as executor or administrator in the property and transfers the subject of the legacy to ..... discussion at the bar as to the nature of the right of an executor in the properties left behind by a testator and the scope and ambit of the words 'as such' in section 211 of the indian succession act. ..... to income-tax in respect of the estate as an association of persons overruling the plea that they should be assessed as trustees under section 41 of the indian income-tax act. .....
Tag this Judgment!Court : Kerala
Reported in : (2002)176CTR(Ker)268; [2002]258ITR679(Ker)
..... ; or (iii) secretarial auditing; or (iv) verification of declarations in prescribed forms of compliances for obtaining a certificate of commencement of business or commencement of other business under section 149 of the companies act, 1956 (1 of 1956); or (v) signing of the annual return of listed companies under section 161 of the companies act, 1956(1 of 1956);or (vi) certification that requirements of schedule xiii to the companies act, 1956 (1 of 1956) have been complied with as regards statutory guidelines for appointment of managerial personnel and payment of managerial remuneration to them without the approval of the central ..... section 65(31) defines the expression 'practising chartered accountant' as under:'practising chartered accountant means a person who is a member of the institute of chartered accountants of india and is holding a certificate of practice granted under the provisions of the chartered accountants act, 1949 (38 of 1949) and includes any concern engaged in rendering services in the field of chartered accountancy'.the expression 'taxable service', in relation to chartered accountants, is defined in section 65(48)(s) as under:'taxable service means any service provided, (s) to a client, by a ..... the committee, therefore, recommended charging of tax on service as such advertising, insurance, share broking, telecom, etc. ..... , stock brokers, general insurers and telephone services was imposed. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1961Ker36; [1960]11STC747(Ker)
..... the section now reads as follows :'the provisions of this act shall not apply to the sale of electrical energy and any goods other than toddy, arrack and foreign liquor on which duty is or may be levied under the travancore-cochin prohibition act, 1950, or the madras prohibition act, 1937, as in force in the malabar district referred to in sub-section (2) of section 5 of the states reorganisation act, 1956 or the travancore or cochin opium act or the opium act, 1878, (central act i of 1878)'.3. ..... , 1958 ker lt 631: (air 1958 kerala 398), applied the doctrine to the vehicles taxation act, 14 of 1950, which authorised collection of tax from vehicles using the public roads in the ..... on the other hand, there are provisions in part xii of the constitution, which clearly recognise the existence of such powers'.the same learned judge later observed :'but a right to carry on business is a fundamental right protected by the constitution, and it stands to ..... was however held that part xiii of the constitution had no application as the act did not profess to impose any restriction whatsoever on inter-state trade with or within ..... coming to some decisions on the point by high courts, the bihar finance act, 1950, had charged a tax on all passengers and goods carried by motor vehicles and in ..... it is precisely for this reason that the validity of the sales tax act is not challenged, notwithstanding that it might in particular cases be so burdensome to the business or trade as to render the carrying it .....
Tag this Judgment!Court : Kerala
Reported in : AIR2003Ker152; 2003(3)CTC37; 2003(1)KLT817
..... this case, the provisions of the life insurance corporation act, 1956 and the industrial disputes act, 1947 were examined. ..... then placed reliance on the decision in the life insurance corporation of india v. d.j. ..... allowing the appeal, it was held by their lordships in paragraph 14 that the parliament was 'aware of the provisions of the arbitration act and the contract act and the consequential remedy available under section 9 of the code of civil procedure, i.e. ..... ' in paragraph 15, it was further observed:-'in view of the object of the act and by operation of section 3 thereof, we are of the considered view that it would be appropriate that these forums created under the act are at liberty to proceed with the matters in accordance with the provisions of the act rather than relegating the parties to arbitration proceedings pursuant to a contract entered into between ..... view the text and the context of the statute, it is clear that the provisions of the act cover all services provided by the official or the private agencies.18. ..... yet, the fact that deserves mention is that the act itself makes a, provision in section 9 that 'the government shall not be responsible for any loss or damage which may occur in consequence of any telegraph officer failing in his duty with respect to the receipt, transmission or delivery of any message; ..... view the factual position, their lordships had observed that the provisions of a general 'act cannot subvert, supplant or substitute the special legislation... .....
Tag this Judgment!Court : Kerala
Reported in : [2003]131STC538(Ker)
..... stc 249 the supreme court considered the question as to whether conversion of coconut husk to coconut fibre involves manufacture in the context of the provisions of section 5a of the kerala general sales tax act and the supreme court had noted that the word 'manufacture' has not been defined under the act and therefore the meaning of the word known in commercial parlance has to be looked into. ..... the assessee took up the matter before the tribunal and contended that no new or different commercial commodity emerged as a result of the process applied by it to the used lubricating oil for removing impurities to make it reusable, because despite the removal of impurities, lubricating oil ..... court and of other courts held that flour, maida and suji derived from wheat are not wheat within the meaning of section 14(i)(iii) of the central sales tax act, 1956 as they are diiferent goods from wheat. ..... that blending of ore while loading it in the ship by means of the mechanical ore handling plant did not constitute manufacturing or processing of ore within the meaning of section 8(3)(b) of the central sales tax act, 1956 and rule 13 of the central sales tax (registration and turnover) rules, 1957. ..... both under the kerala general sales tax act, 1963 (for short, 'the act') and under the central sales tax act, 1956. ..... 91 stc 408 was concerned with the question as to whether flour, maida and suji derived from wheat are 'wheat' within the meaning of section 14(i)(iii) of the central sales tax act, 1956. .....
Tag this Judgment!Court : Kerala
Reported in : [2000(86)FLR142]; (2000)IILLJ224Ker
..... (1994-ii-llj-97) (ker-db) and life insurance corporation v. r.k. ..... this was with the motive of defeating the provisions of law and thereby deny the rights to ..... not as if at a particular period, there was excess work and therefore to meet the emergency such a contract employment was made. ..... sub-clause (bb) was inserted by section 2 of the amendment act 49 of 1984, which came into force on august 18, ..... section 2(00)(bb) of the industrial disputes act clearly indicated that the termination of service of a workman as a result of non-renewal of the contract of employment on its expiry did not amount ..... sub-clause (bb) has been inserted by the amending act 49 of 1984. ..... reported in (1976-i-llj-478) (sc) (supra) was rendered before the addition of sub-clause (bb) by the amending act 49 of 1984. ..... re-appointments were made on contract basis and, therefore, the termination of service of such worker on the expiry of the period of contract shall not amount to retrenchment within the meaning of section 2(00)(bb) of the industrial disputes act is correct. ..... facts and circumstances of the said case, the learned judge held that the termination of the service of the workman amounts to retrenchment within the meaning of section 2(00) of the act.20. ..... (supra) - a division bench of the allahabad high court in an identical matter held that termination as a result of non renewal of contract of employment on expiry of the period of contract does not come under 'retrenchment' as envisaged in section 2(00)(bb) of the act. .....
Tag this Judgment!Court : Kerala
Reported in : (2000)159CTR(Ker)325; [2000]243ITR336(Ker)
..... fulfilled, namely :-- (a) the assessee referred to in that sub-section is engaged in- (i) the business of export of goods and is either a small-scale exporter or a holder of an export house certificate ; or (ii) the business of provision of technical know-how, or the rendering of services in connection with the provision of technical know-how, to persons outside india ; and (b) the expenditure referred to in that sub-section is incurred by the assessee wholly and exclusively for the purposes of the business referred to in sub ..... not own any industrial undertaking which is not a small scale industrial undertaking ; (b) 'export house certificate' means a valid export house certificate issued by the chief controller of imports and exports, government of india ; (c) 'provision of technical know-how' has the meaning assigned to it in sub-section (2) of section 80mm ; (d) 'small-scale industrial undertaking' has the meaning assigned to it in clause (2) of the explanation below sub-section (2) of section 32a ..... of india [1981] 47 stc 124, the supreme court had to interpret the expression 'processing' in section 8(3)(b) of the central sales tax act, 1956, and rule 13 of the central sales tax rules. ..... the above would show the employees' state insurance act which is also a central enactment has treated blending, packing and repacking of tea as a ..... this context it is relevant to note the definition of the term a 'seasonal factory' under section 2(19a) of the employees' state insurance act, 1948. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1982Ker1
..... under that provision 'all employees in factories or establishments' to which that act applied shall be insured as provided by that act. ..... we may also refer to sub-section (7) of section 10 of the banking companies (acquisition and transfer of undertakings) act, 1970 whereunder every corresponding new bank is to make provision for, amongst others, all other matters for which provision is necessary under any law, or which are usually provided for by banking companies, and the corresponding new bank need transfer to the central government only the balance of profits ..... alwaye municipal council (ilr (1978) 2 ker 519) : (1979 tax lr noc 49) by the proviso to rule 19 (1) of the taxation and finance rules in schedule ii to the kerala municipalities act, 1960 (hereinafter the kerala act) the kerala legislature has validly provided for the continuance of the levy of profession tax by the municipalities in this state at the higher rates that were in force in those municipalities as contemplated by the proviso to article 276(2) ..... there is no case (and in view of the above deeming provision, there can be no case) that the quilon municipality constituted under the travancore act was abolished or that the quilon municipality figuring as a party respondent in some of these cases is a freshly constituted ..... a corresponding new bank is not a company as defined in the travancore companies act, 1114 nor is it even a company as defined in the indian companies act, 1956 which replaced the former statute. .....
Tag this Judgment!Court : Kerala
Reported in : [1991(62)FLR258]; (1993)IIILLJ112Ker
..... it should be remembered that the payment of bonus act, the employees' provident funds and miscellaneous provisions act, the payment of wages act, the employees' state insurance act, and the industrial disputes act are all social welfare legislations meant for bettering the service ..... rationale of that decision, and giving importance to the wide inclusive definition of 'salary or wage' under section 2(21) of the act, i hold that lay-off compensation should be included within the meaning of salary or wage for the purpose of computing the bonus ..... 450 (sc) is a decision of the supreme court which deals with the definition of 'salary or wage' under section 2(21) of the act, and it was dealing with the question of 'retaining allowance' paid to seasonal employees in a sugar factory. ..... with computation of working days, it is specifically mentioned that the period during which an employee is laid off under an agreement or as permitted by standing order under the industrial employment (standing orders) act, 1946 or under the industrial disputes act, 1947 or under any other law applicable to the establishment should also be included. ..... compensation paid to the employees is to be considered as 'salary' or 'wages' under the payment of bonus act (hereinafter called the 'act') for the purpose of determining the bonus payable to the employees.3. ..... corporation air 1956 bom 336 on which heavy reliance is placed upon by the petitioner s counsel deals with the definition of 'wages' in section ..... 1956 ..... 1956 .....
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