Court : Kerala
Reported in : [1997]228ITR85(Ker)
..... apex court dealt with a batch of petitions under the wealth-tax act, 1957, relating to the validity of rule 1d introducedwith effect from october 6, 1967, which came to be incorporated in schedule iii to the act in pursuance of the direct tax laws (amendment) act, 1989. ..... (huf) : [1974]93itr233(sc) , it is further ruled that the provisions of section 147 of the income-tax act, 1961, clearly show that the contents of the two clauses (a) and (b) do not deal with two separate jurisdictions. ..... senior tax counsel could not tell us that the authorities were aware of a resort to section 16(1)(b) of the gift-tax act, 1958, any time earlier than the occasion of the submissions of learned senior tax counsel. 22. ..... references are under section 26 of the gift-tax act, 1958, the said statutory provision provides for a reference to this court on any question of law arising out of the order of the tribunal. ..... learned counsel then contended that the provision of section 16(1)(b) of the act requiring statutorily is acting in consequence of any information in his possession with regard to the escapement of assessment, although would mean information subsequent in the context of time with regard to the assessment in question, such information need not be considered to ..... by the assessee before him as well as the valuation report regarding the original valuation of the shares on the ground that they were based on latest available balance-sheet figures, the authorities have obviously acted contrary to law. .....
Tag this Judgment!Court : Kerala
Reported in : [1974]96ITR335(Ker)
..... this connection that, by the taxation laws (amendment) act of 1970, section 275 of the act of 1961 has been amended and the period of limitation is also ..... of section 297(2) read :'(f) any proceeding for the imposition of a penalty in respect of any assessment completed before the 1st day of april, 1962, may be initiated and any such penalty may be imposed as if this act had not been passed; (g) any proceeding for the imposition of a penalty in respect of any assessment for the year ending on the 31st day of march, 1962, or any earlier year, which is completed on or ..... no penalty could be imposed on the basis that the onus lay on the assessee to explain the omission to mention this amount, and pointed out that the law was that the onus lay on the revenue to show by adequate evidence that the amount concerned was really of a revenue nature and the assessee had concealed it ..... facts and in the circumstances of the case, the income-tax appellate tribunal- was justified in law in holding that penalties were properly levied on the assessee under section 18a(9)(a) of the indian income-tax act, 1922, for the assessment years 1953-54, 1955-56, 1956-57, 1957-58 and 1958-59 ?'3. mr. s ..... for failure to carry out a statutory obligation was the result of aquasi-criminal proceeding ; and that penalty would not ordinarily be imposed, unless the party obliged either acts deliberately in defiance of law or was guilty of conduct contumacious or dishonest, or acted in conscious disregard of his obligation. .....
Tag this Judgment!Court : Kerala
..... this order of the tribunal, the state has filed this revision case contending that assessment for 2003-04 is sustainable under sub section (2) of section 5 of the act as originally introduced in 1998 and the amendment made by finance act, 2004 is only clarificatory. ..... first appeal was dismissed, the tribunal on second appeal held that since the amendment by kerala finance act, 2004 adding the term "brand name" under clause (vi aa) to section 2 of the act came into force only in the next year (i.e. ..... , we extract hereunder the term "brand name" introduced to section 2 of the act under clause (vi aa) by the amendment made by finance act, 2004 with effect from 01/04/2004. ..... not able to uphold the order of the tribunal that with the amendment of the definition clause introducing section 2 (vi aa) by finance act, 2004 the assessee is liable for tax under section 5(2) of the act only from 2004-05 onwards. ..... "(viaa) "brand name" means a name or trade mark whether registered or not registered under the trade mark act, 1999 (central act 47 ofas1999) and includes monogram,a label, signature or intended words or name or mark such symbol, any writing which is used in relation to a product for the purpose of indicating or so as to indicate, a connection in the course of trade ..... was taken up for the year 2003-04, the assessing officer rejected the second sale exemption claimed by the assessee and made assessment treating assessee's sales in brand name as the first sales under section 5(2) of the act. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1990Ker132
..... the proviso to section 1(2) of act 35 of 1969 makes it clear that any reference to the commencement of the act in relation to a provision amended, substituted or inserted by the said amending act shall be construed as the date on which act 35 of 1969 came into force. ..... it reached the present form by amendment and substitution by act 35 of 1969 on 1-1-1970. ..... the two objections raised were that the termination was after the act came into force and possession did not continue after termination and therefore the provisions cannot apply ..... filed by the respondent before the land tribunal for rent under section 26 of the kerala land reforms act was dismissed for the reason that ext. ..... b1which is hit by section 74 of the kerala land reforms act.the names and other details of the applicant or respondent in ..... the section now stands, a person in possession of immovable property in any area in the state to which the malabar tenancy act, 1929 extended, whether as mortgage or otherwise, shall be deemed to be a tenant if(a) the property consists of agricultural land;(b) he or his predecessor held the land as tenant on or after 1-12-1930; and(c) the tenancy was terminated after 1-12-1930 and before the commencement of the act but possession continued uninterrupted.9. ..... that claim of deemed tenancy involves a mixed question of law and fact. ..... an error of law or fact committed by a judicial or quasi-judicial body cannot be impeached otherwise than in appeal unless it relates to a matter of its jurisdiction .....
Tag this Judgment!Court : Kerala
Reported in : I(2006)DMC586; 2006(1)KLT90
..... act has been amended to stipulate that the payment and demand of dowry can be at any time after the marriage ..... cruelty or harassment emanating from the husband or relatives of the husband was the culpable act contributing to such death and therefore the law wanted it to be declared that the husband or relatives guilty of such cruelty or harassment must be held to be ..... their lordships took the view that the father-in-law of the accused, the father of the deceased, had no right in law to claim any amount from the accused in ..... the counsel contends that when no sentence of fine is permissible under law, it would be inapposite/illegal to impose any direction to pay compensation under section ..... must be reckoned as reiteration of the declaration of law binding on this court under article 142 of the ..... to the benefit of an indictee only if he succeeds in proving that the act was done by him 'who at the time of doing it, by reason of unsoundness of mind, was incapable of knowing the nature of the act, or that he was doing what was either wrong or contrary to law'. ..... where cruelty or harassment is proved, the law mandates that the presumption under section 4 that the court shall presume will come ..... not a semblance of evidence, not a whisper from cw1 or dw1 which would suggest that there was any such unsoundness of mind which could have rendered the appellant incapable of knowing the nature of the act, (cruelty and harassment in this case) or that he was doing what was either wrong or contrary to law. .....
Tag this Judgment!Court : Kerala
Reported in : I(2005)DMC495; 2004(3)KLT1036
..... 942 of 1997, section 3(3) of the divorce act, 1869 was amended by the indian divorce (amendment) act, 2001 (act 51 of 2001) and that as per the said amendment the family court, thiruvananthapuram has got jurisdiction to entertain a petition for divorce if the marriage was solemnized within the local limits of jurisdiction of that court ..... on account of the indian div,orce (amendment) act, 2001 (act 51 of 2001) since the marriage of the petitioner and the second respondent was solemnized at ..... learned counsel for the second respondent submitted that if the second respondent withdraws the present petition for divorce and files a fresh petition as per the amended act, the fresh petition will be maintainable before the same court and the appellant will be liable to defend it and hence no prejudice will be caused to the appellant even if the present petition is entertained by the first ..... according to the learned counsel for the appellant the indian divorce (amendment) act, 2001 has no retrospective operation and that it has only prospective ..... (air 1964 sc 1256) the honourable supreme court has stated thus:,'it is well-settled that procedural amendments to a law apply, in the absence of anything to the contrary, retrospectively in the sense that they apply to all actions after the date they come into force even though the actions may have begun earlier or the ..... (2003 (3) klt 490 (sc) = (2003) 6 scc 675) we overrule the objection regarding the maintainability of the writ appeal.15 .....
Tag this Judgment!Court : Kerala
Reported in : I(2003)DMC22
..... the learned counsel for the 2nd respondent stated that there is nothing standing in the way of withdrawing of the present petition and filing a fresh petition as per the amended act which wilt be maintainable before the same court even according to the petitioner in the o.p. ..... before the written statement was filed in the main original petition, the indian divorce act was amended and section 3(3) provided that the district court within whose jurisdiction the marriage was solemnised was also competent to decide the cases. ..... therefore, the question to be decided is whether the amendment of the act by including within the territorial jurisdiction of the district court, the place of marriage also will affect the substantive right of parties or it affects only the procedural rights. ..... before me, it was agreed by both sides that all amendments affecting substantive rights of parties can be only prospective unless it is made retrospective by the amending act itself. ..... it is a well established proposition that such a change of law operates retrospectively and the person has to go to the new forum even if his cause of action or right of action accrued prior to the change of forum'. 9. ..... the supreme court held as follows:'on the plain language of sections 110a and 110f there should be no difficulty in taking the view that the change in law was merely a change of forum i.e. ..... , change of adjectival or procedural law and not of substantive law. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1995Ker16; II(1995)DMC168
..... there is a danger that two parties can colhisively cause a petition to be filed alleging any particular ground for declaring the marriage null and void and the other side can simply admit the same and thereby present an admitted version regarding the ground ..... the divorce act, 1869 was passed 'to amend the law relating to the divorce of persons professing christian religion and to confer upon certain courts jurisdiction ..... the concept of 'fraud' in matrimonial causes is given such a loosely elastic construction, many a marriage would ever remain on the brink of annulment and the stability of family would be its prima casualty.22 ..... reading of these two sections indicates that the court has to be satisfied of the ground of nullity of marriage (if the petition is for a decree of nullity) in spite of the admission made by any party in ..... ' as the respondent admitted the earlier marriage, learned district judge found that in the absence of a decree passed by the civil court in the manner provided in the indian divorce act, 1869 (for short 'the divorce act') the former marriage continued in spite of the annulment order passed ..... the aforesaid decision that the marriage is liable to be declared null and void unless the consent signified is a consent recognised in personal law or canon law is too broad a proposition ..... the second paragraph of section jurisdiction of the high court to make decrees of nullity of marriage (on the ground that the consent of either party was obtained by force or fraud) .....
Tag this Judgment!Court : Kerala
Reported in : [1979]43STC452(Ker)
..... it follows that the petition should fail and that it is unnecessary to consider whether the amendments effected to the general sales tax act, 1125, by the travancore-cochin general sales tax (amendment) act, 1957, and by the general sales tax (amendment and validation) act, 1962, subsequent to the constitution (sixth amendment) act, 1956, are invalid and of no effect as contended by counsel for the petitioner.the decision was carried in appeal to the supreme ..... in order to understand the second of the contentions, namely, that the delegated power is in excess of what could have been delegated under the parent section of the act, we may conveniently extract the provisions of section 3(2) of the act, which is as follows :subject as aforesaid, the sale of any of the goods mentioned below shall be subject to a tax at the rate specified in respect thereof, at such single point in the series of sales by successive dealers as may ..... what the division bench stated was :a reading of rule 6 which was fixing a point of taxation for the additional tax under section 3(3) of the act, however, does not indicate that the point was being fixed with a view to future parliamentary legislation under article 286(2) of the constitution or only for the limited period of less than ..... the opinion that rule 6 does not travel beyond the scope of the power delegated by section 3(2) of the act and cannot be attacked as being in excess of the power conferred by the said section.we dismiss these writ petitions .....
Tag this Judgment!Court : Kerala
Reported in : 1989CriLJ2187
..... the other ground sought to be made out is the defence envisaged in section 19(2) of the act; the stand of the accused is that the coriander whole sold to the food inspector was purchased by the accused from m/s ..... a delivery note issued under the sales tax law can have the incidences of an invoice which also may be treated as warranty if such delivery note contains the necessary particulars ..... after the amendment even an invoice will be deemed to be a ..... but the proviso added to the said section 2 by act 34 of 1976 has widened the ambit of 'warranty' by declaring that 'a bill, cash memorandum or invoice in respect of the sale of any article of food given by a manufacturer or distributor, or dealer in such article to the vendor thereof shall be deemed to be a warranty ..... ' the object of the act is not defeated even if the traders use ordinary language of the trade or popular language in warranties ..... section 14 of the act says that no manufacturer or distributor or dealer in any article of food, shall sell such article to any vendor, unless he also gives a warranty in writing in the prescribed ..... who filed the complaint in this case has been authorised to institute prosecution as per the provisions of section 20(1) of the prevention of food adulteration act (for short 'the act'). ..... , in a case where there is evidence regarding the date of receipt of the report, there is no need to act on presumptions.8. ..... which is only a delivery note in form xx issued under the tamilnadu general sales act, 1959. .....
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