Court : Kerala
Reported in : AIR2006Ker86; II(2006)BC411; [2006]132CompCas855(Ker)
..... debt recovery tribunal during the interregnum between 17-1-2000, which is the date of introduction of sub-section (8) in section 19 of the recovery of debts due to banks and financial institutions act, 1993 (for short 'the act'), allowing filing of counter claims by defendants and 21-1-2003, which is the date of amendment of rule 7 of the debt recovery tribunal (procedure) rules, 1993 (for short 'the rules') prescribing court fee for application to counter claim arises ..... sub-sections (8) and (9) in the act by amendment, it was perfectly open to the legislature to incorporate appropriate provisions either in the act or rules making court fee payable on counter ..... counsel for the 1st respondent would vehemently oppose this contention stating that in so far as there is no express provision either in the act or rules requiring payment of court fee on counter claim, it is not for the court to supply the omissions in the statute ..... the view of the learned single judge in the impugned judgment that in respect of counter-claims filed between the date of introduction of section 19(8) namely 17-1-2000 and the date of substitution of rule 7 namely 21-1-2003 no court fee is payable.in the above view we find no merit in this writ appeal and the same is accordingly dismissed. ..... state of maharashtra : 1995crilj517 the supreme court summarised the law relating to the ambit and scope of amending act and its retrospective operation as follows (para ..... lakh ru-pees of debt dueor part thereofin excess rs. .....
Tag this Judgment!Court : Kerala
Reported in : 2008(1)KLJ218
..... the panchayats with such powers and authority as may be necessary to enable them to function as institutions of self-government and such law may contain provisions for the devolution of powers and responsibilities upon panchayats at the appropriate level, subject to such conditions as may be specified therein with respect to the preparation of plans for economic development and social justice, the implementation of schemes for economic development and social justice as may be entrusted to ..... since they have expressed their concern of depletion of ground water the authorities functioning under the ground water act have a duty to examine whether petitioner is using excessive groundwater so as to deplete the water source affecting the people who are living in the panchayat area ..... state of maharashtra and ors ..... 27334 of 2003 seeking a writ of certiorari to quash extplo order passed by the second respondent panchayat and also for a direction to the second respondent to refrain from imposing any condition/restriction to the licence issued to the petitioner without the directions from the single window clearance state board constituted under the development act, 1999 ..... has passed a resolution on 15-5-2003 to cancel the licence to the petitioner company but it may be noted that the industrial establishments put up in the new industrial area are governed by the development act. ..... a4-353/2003 dated 22-08-2003 by the panchayat cancelling the ..... is the notice dated 20-05-2003 served on the petitioners. .....
Tag this Judgment!Court : Kerala
Reported in : 2003(3)KLT1029
..... control court or rent control appellate authority can while resolving any rent control dispute, examine whether the rent is static and requires revision and in appropriate cases can revise it tentatively subject to the parties approaching the civil court for fixation of fair rent, if they so desire.22. ..... having confronted with a situation of lack of proper legislation referred the matter to larger bench to lay down appropriate guidelines for guidance of the civil court when dealing with fixation of fair rent of the tenanted premises, a task to be undertaken ..... in john zacharia's case, supra (1987 (1) klt 156) holding that even beyond the period originally stipulated, till evicted under section 11 of the kerala buildings (lease and rent control) act only the agreed rent alone is payable by the tenant is not good law and to that extent it would stand overruled. ..... state of maharashtra, air 1998 sc 602, while dealing with the bombay rents, hotel and lodging house rates control act, 1947 held that the restriction on the right of the landlords to increase rents, which had been frozen as on 1st september, 1940 or at the time of the first letting, it was no longer a reasonable restriction ..... claimed by the landlord was excessive and the court fixed rent at the ..... from 1.11.2003 unless otherwise ordered by ..... from 1.11.2003 onwards until otherwise ordered by the civil ..... commissioner, 2003 (10) indian ..... , (2003) 4 scc 635, has held that rent act is a beneficial legislation not only for tenants, but for .....
Tag this Judgment!Court : Kerala
Reported in : [2008(117)FLR257]; 2008(1)KLJ607; 2008(1)KLT858; (2008)IILLJ985Ker; 2009(2)SLJ78(Kerala)
..... policy being conductive to the general interest of the public and, therefore, to the healthy progress of the nation as a whole, merely lays down the foundation for appropriate social structure in which the labour will find its enactment been amended on several occasions apparently to make it more and more effective in achieving its object which has ..... rate of wages is fixed under this act by the hour, by the day or by such a longer wage-period as may be prescribed, works on any day in excess of the number of hours constituting a normal working day, the employer shall pay him for every hour or for part of an hour so worked in excess at the overtime rate fixed under this act or under any law of the appropriate government for the time being in ..... the learned counsel for the petitioners, in the earlier decision, the supreme court has categorically held that a claim under the minimum wages act for overtime wages under section 14 would lie even where the employee is getting wages in excess of the minimum wages prescribed and therefore the subsequent decision of the bench consisting of two judges is per incurium, without knowing the ..... increase in the wages which come into his hands for his use and not increase calculated in terms of the amount assured to him as a minimum wages fixed under the act of the full benefit of the plain language of rule 25 and in case those workers are actually getting more than or equal to double the minimum wages fixed, this provision would be of ..... maharashtra .....
Tag this Judgment!Court : Kerala
Reported in : (2004)192CTR(Ker)1
..... on behalf of the cbdt it was submitted that they are considering this aspect and it was held that the cbdt can be moved by filing appropriate representations in this regard as they are empowered to issue circulars under section 295 of the it act and finally the cbdt was directed to consider lower rate of interest in valuing fringe benefits in tune with market rates of interest and according to the learned ..... cars provided by the employer to his/its employees inasmuch as the employee has to maintain complete details of journey undertaken for official purpose such as the date of travel, destination, mileage and the amount of expenditure incurred and to give a certificate that the expenditure was incurred for official purposes only and hence the procedure is wholly unwarranted and cumbersome and requires to be struck down as being unreasonable and arbitrary. ..... further, while considering a challenge that the provision is bad because of its excessive deletion, it has to be found whether legislature has left the essential functions to be legislated by delegated authority or merely left the ..... of 2003, earlier challenge made to the rules was unsuccessful but they sought to include a challenge to section 17(2) of the act in this ..... on the budget speech rendered by the finance minister for 2002- 2003 which is extracted at p. ..... cit : [2003]259itr51(sc) in support of his contention that the finance minister's speech before introducing the bill can be relied on to throw light on the object and .....
Tag this Judgment!Court : Kerala
Reported in : [2004]271ITR178(Ker)
..... board of direct taxes it was submitted that they are considering this aspect and it was held that the central board of direct taxes can be moved by filing appropriate representations in this regard as they are empowered to issue circulars under section 295 of the income-tax act and finally the central board of direct taxes was directed to consider a lower rate of interest in valuing fringe benefits in tune with market rates of interest and according ..... of motor cars provided by the employer to his/its employees inasmuch as the employee has to maintain complete details of journeys under taken for official purposes such as the date of travel, destination, mileage and the amount of expenditure incurred and to give a certificate that the expenditure was incurred for official purposes only and hence the procedure is wholly unwarranted and cumbersome and requires to be struck down as being unreasonable and arbitrary. ..... the submissions made by learned counsel for the petitioners were elaborately considered by the division bench of the karnataka high court in bhel employees' association's case : [2003]261itr15(kar) wherein reference is also made to the decision of the supreme court in avinder singh v. ..... 940(e), dated september 25, 2001, as illegal and unconstitutional being hit by the vice of excessive delegation of power besides being ultra vires the rule making power of the second respondent and to stay the operation of the aforesaid provisions.4. .....
Tag this Judgment!Court : Kerala
Reported in : [2003]260ITR233(Ker)
..... of the expenditure incurred on packing materials and printing ; (3) weighted deduction under section 35b in respect of interest paid on shipping loan and bank charges ; (4) weighted deduction under section 35b of commission paid to agent abroad ; (5) deduction of bank guarantee commission as revenue expenditure ; (6) deduction under section 37 of bonus paid in excess of the limit specified in section 36(1)(ii) of the income-tax act; and (7) deduction under section 37 of the commission ..... it is stated as follows : 'the allowances in this case relate to (a) payment to hosiery exporters association, (b) payment to hhec, (c) contribution to hosiery exporters association, and (d) charges paid to ecgc ; are also expenditure on (e) establishment, (f) bonus, (g) leave with wages, (h) salary to directors, (i) postage, telephone and telegram, and (j) printing and stationery'. ..... the facts and in the circumstances of the case, the asses-see is entitled to weighted deduction on the expenditure incurred on packing materials and printing and if weighted deduction is allowable, whether the tribunal was justified in allowing ..... the facts and in the circumstances of the case, the asses-see is entitled to weighted deduction on the expenditure incurred on packing materials and printing and if weighted deduction is allowable whether the tribunal was justified in allowing ..... has asked for any fresh investigation of facts in this case--not that such power does not exist in the high court in an appropriate case. .....
Tag this Judgment!Court : Kerala
Reported in : (2003)183CTR(Ker)1; [2004]265ITR177(Ker)
..... supreme court, this court and of the andhra pradesh high court as approved by the supreme court that whenever any statutory impost paid by an assessee by way of damages or penalty or interest, is claimed as an allowable expenditure under section 37(1) of the it act 1961, the ao is required to examine the scheme of the provisions of the relevant statute providing for payment of such impost notwithstanding the nomenclature of the impost as given by the statute, to find out whether it ..... the balance prescribed by or under sub-section (1), an additional average daily balance the amount of which shall not be less than the rate specified in the notification, such additional balance being calculated with reference to the excess of the total of the demand and time liabilities of the bank as shown in the return referred to in sub-section (2) over the total of its demand and time liabilities at the close of business on ..... balance prescribed by or under sub-section (1), an additional average daily balance the amount of which shall not be less than the rate specified in the notification, such additional balance being calculated with reference to the excess of the total of the demand and time liabilities of the banks shown in the return referred to in sub-section (2) over the total of its demand and time liabilities at the close of business on the ..... the tribunal to determine the appropriate portion after hearing the parties and ..... to be done by the appropriate authority after giving an opportunity to .....
Tag this Judgment!Court : Kerala
Reported in : [2006(110)FLR926]; 2006(3)KLT317; (2006)IIILLJ702Ker
..... the workmen : (1967)illj114sc held that,the principle of region-cum-industry, the doctrine that the minimum wage is to be assured to the labourer irrespective of the capacity of the industry to bear the expenditure in that regard, the concept that fair wage is linked with the capacity of the industry, the rule of relevancy of comparable concerns, and the recognition of the totality of the basic wage and dearness allowance ..... the appellant vehemently contends that judgment of the learned single judge is patently opposed to law and is unsustainable and the learned single judge failed to note that minimum wages under section 3 of the minimum wages act, 1948 are fixed not on the basis of the income generated by the industry or establishment, but on the basis of the need of the workmen employed in the business in order to ensure the sustenance of the workmen ..... by virtue of the provisions contained in sub-section (1) of section 3 of the act, the appropriate government would provide fixing of minimum rates of wages payable to employees employed in an employment specified in part i or part ii of the schedule by issuance of a ..... of maharashtra and ors ..... 261 of 2001 dated 14th august, 2003 that the present writ appeal has been ..... this common judgment, we dispose of these two connected writ appeals arising from the judgment dated 14th august, 2003 passed by the learned single judge in o.p.no. ..... 2026 of 2003 has been filed by the additional respondents 8 and 9 while writ ..... 2003 air scw 3382, and quashed .....
Tag this Judgment!Court : Kerala
Reported in : 2003(2)KLT1076
..... pradesh high court as approved by the supreme court that whenever any statutory impost paid by an assessee by way of damages or penalty or interest, is claimed as an allowable expenditure under section 37(1) of the income tax act, 1961, the assessing officer is required to examine the scheme of the provisions of the relevant statute providing for payment of such impost notwithstanding the nomenclature of the impost as given ..... or under sub-section (1), an additional average daily balance the amount of which shall not be less than the rate specified in the notification, such additional balance being calculated with reference to the excess of the total of the demand and time liabilities of the bank as shown in the return referred to in sub-section (2) over the total of its demand and time liabilities at ..... subsequent default such payment has to be treated as penalties for infraction of law for the reason that sub-section (7) of section 24 of the banking regulation act and sub-section (3a) of section 42 of the reserve bank of india act provide for sanction in the form of punishing the director, manager or secretary of the bank with fine and also for prosecution of the said officers besides ..... appropriate portion after hearing the parties and then pass consequential orders'.it was further observed as follows:for determining the controversy whether the payment is penal or compensatory, it is necessary to examine the provisions of the bombay sales tax act ..... the appropriate authority .....
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