Judgment Search Results Home > Cases Phrase: merchant shipping amendment act 2002 section 4 amendment of section 95 Court: kerala Page 12 of about 265 results (0.825 seconds)

AshA. P. D/O K. Ponnamma Vs. State of Kerala Rep. by Secretary and ors ...

Court : Kerala

..... not exceed fortyseven years of age. in shri chaman singh and anr. v. srimathi jaikaur : (1969) 2 scc 429 the court considered whether the punjab pre-emption amendment act 1964 was clarificatory or declaratory. the suit was based on the right of pre-emption. the suit was brought by a daughter of one santa singh who died leaving behind ..... the husband of the female. 6. if the above discussion is kept in view, there is no difficulty in attributing a retroactive intention to the legislature when the amendment act of 1964 was enacted. it is well settled that if a statute is curative or merely declares the previous law retroactive operation would be more rightly ascribed to it ..... what the petitioners have is a legitimate expectation. he would point out that a legitimate expectation can be defeated, if there is a change in policy. see madras city wine merchants' association and anr. v. state of t.n. and anr. : (1994) 5 scc 509; punjab communications ltd. v. union of india and ors. : (1999) 4 scc 727 .....

Vallabhdas Kanji (P.) Ltd. and ors. Vs. the Sales Tax Officer, Special ...

Court : Kerala

Reported in : AIR1963Ker202

..... pra-desh, air 1962 andh pra 103, where the learned judges-had struck down the provision of the madras motor vehicles. (taxation of passengers and goods) (atidhra pradesh amendment) act (21 of 1959), as violative of articles 301 and 304(b) of the constitution. no doubt, the learned chief justice, who delivered the judgment on behalf of the ..... shall be liable for the tax on the turnover for which the goods are bought by himat such point'.sub-section (2) of section 27 of the amending act, provided that the amendment incorporated by sub-section (1)shall be deemed to have come into force on the 1stoctober 1957 and sub-section (3) validates all notifications issued on or ..... mr. surianarayana lyer, learned counsel, the purchases are all made by the petitioners on the basis of contracts entered into by their head offices with the various foreign merchants and the goods were also actually sent out of the state and the levy of sales-tax on the basis that the petitioners are the last purchasers in the .....

Banwarilal Jhunjhunwalla and ors. Vs. Union of India (Uoi)

Court : Kerala

Reported in : AIR1959Ker311; 1959CriLJ1172

..... of any special form of procedure prescribed or any special jurisdiction or power conferred by any other law.the question then is whether section 7 (2) of the criminal law amendment act, 1952, makes special and complete provision in the matter of territorial jurisdiction in respect of the offences specified in section 6 (1) so as to exclude the operation of ..... 182 (the sections with which we are now concerned) as exceptions to the general rule embodied in section 177 and repeated in section 7 (2) of the criminal law amendment act, 1952. they are rather amplifications of that rule telling us where exactly an offence must be taken as committed in the several circumstances stated.where a thing is an offence ..... c. no. 1 is that of the three witnesses who' have been cited as p.ws. 7, 146 and 148 in the charge sheet.p.w. 7 is a timber merchant and from the record made of his statement in the course of the investigation, all that appears is that sometime in april or may 1955, the 3rd accused went to .....

Bechu and Company Vs. Asst. Commissioner (Assessment)

Court : Kerala

Reported in : 2003(2)KLT1009

..... the basis of a circular issued by the commissioner of commercial taxes, chennai. the relevant portion reads thus:sub: tamil nadu general sales tax act, 1959 - tngst (seventh amendment) act - tax on trade mark holder - certain guidelines issued - regarding.the tamil nadu act no. 22 of 2002 introduced a new section 3.j in the tamil nadu general sates tax ..... trade mark holders or brand name holders. however, they have not registered the trade mark or brand name under the trade and merchandise marks act. they are aggrieved by the above amendments in so far as brand name holders/ trademark holders who effect sale of manufactured goods under a brand name/trade name are treated as a ..... having a nexus with the object sought to be achieved.35. regarding the incidental contention that the scheme of the act is to levy a single point tax on goods specified in schedule c whereas the impugned amendment has the effect of double point levy, high court observed thus:'it would not be correct to say that having .....

M.N. Babu Vs. the Secretary

Court : Kerala

Reported in : 2009(2)KLJ451

..... is also pertinent to note that when the revision petitioner filed an application under section 23(3) of the new act for amending his claim and reopen the evidence, the respondent filed his objection under the new act.16. the view taken by the court below that there is no consent and therefore the execution petition is not ..... in view of sections 18, 19(3), 22(3), 23(3) and 32 of the arbitration and conciliation act 1996, the tribunal considered it appropriate to allow the application for reopening of the evidence and to accept the amended statement of facts and claims. annexure-vii is another notice issued by the arbitrator which also titled 'in ..... the matter of arbitration and conciliation act, 1996'.11. annexure-i is the intimation dated 9/1/2002 issued by the learned .....

Anto Nitto Vs. South Indian Bank Ltd.

Court : Kerala

Reported in : AIR1998Ker219; [2001]103CompCas648(Ker)

..... set aside the sale either under order xxi, rule 90 or under order xxi, rule 72a(3) of the code.11. rule 72a incorporated in the code as per the amendment act 104 of 1976 and sub-rule (3) of rule 72 of order xxi,c.p.c. are in the following terms :'72 a. mortgagee not to bid at the sale ..... filed against e.a. 1123 of 1992 the court should have taken note of the disparity between the value shown by the decree-holder and the judgment-debtors in the amended proclamation and should have fixed the 'reserve price' at least at the amount actually due as on the date of fixing the price or should have given sufficient reasons for ..... -holder to bid or thereafter and not earlier. all these aspects stressed according to the learned counsel for the appellant would establish his contention that the executing court has acted in a casual manner without applying its mind and without bearing in mind its obligation to take extreme care in complying with the mandatory requirements of the provisions contained in .....

Geo Tech. Construction Co. Pvt. Ltd. Vs. Hindustan Steel Works Constru ...

Court : Kerala

Reported in : AIR1999Ker72

..... company private limited of 8th floor, kshb office complex, panampilly nagar, cochin 682036 (hereinafter called the contractor) as per clause 3 of annexure i of part i amendments and subsequent letter no. hscl/ gcda/507/94 dated 1-8-1994 upon the contractor furnishing a bank guarantee, we, state bank of travancore, m. g. road ..... bank guarantees are made only towards the specific purpose of retention amount and nothing else. the petitioner has no liability whatsoever towards any payment towards the said act. the claim of the first respondent is illegal, unjust and totally without jurisdiction and to invoke bank guarantee towards the same can never be permitted particularly ..... contract of guarantee is a trilateral contract which the bank has undertaken to unconditionally and unequivocally abide by the terms of the contract. it is an act of trust with full faith to facilitate free flow of trade and commerce in internal or international trade or business. it creates an irrevocable obligation to .....

Pepsico India Holdings Pvt. Ltd. Vs. State of Kerala and ors.

Court : Kerala

Reported in : (2009)24VST29(Ker)

..... state level committee and rejected the application. the appellant had filed o. p. no. 8563 of 2003 challenging the recovery steps taken by the sales tax authorities. it amended the writ petition and challenged the order dated june 8, 2003. the writ petition was heard by a learned single judge, who passed a detailed judgment [reported as ..... and equipment required for running the unit. as per the flow chart of the unit, it contains the functional requirements. the activities of the unit start with the shipping in of bottles, its purification, inspection at various stage on one side, and the making of the product which starts from drawing water, its treatment at various levels ..... the substitution it reads as follows:s.r.o. no. 1092/99.-in exercise of the powers conferred by section 10 of the kerala general sales tax act, 1963 (act 15 of 1963), the government of kerala, having considered it necessary in the public interest so to do hereby make the following modification to the exemption granted .....

Manager, Trikkur Panchayat Sarvodaya High School Vs. Suma

Court : Kerala

Reported in : 2003(2)KLT62

..... to those appointed otherwise than through public service commission would defeat the purpose of social justice which is sought to be achieved by the constitution (seventythird amendment) act 1992. 74. my conclusions in view of the above mentioned discussions are as follows: 1. rule 51a covers the cases of persons appointed against temporary ..... relating to panchayats and district councils so as to establish a three-tier panchayat raj system in the state in line with the constitution (seventy-third amendment) act, 1992 for securing a greater measure of participation of the people in planned development and in local governmental affairs. article 243(d) of the constitution ..... but purely on the basis of the government order dated 6.10.1995. appointments were purely on a temporary basis till necessary amendments are effected to the provisions in the act and rules and were made subject to the rules governing the appointments of teachers to government schools where rule 51a is not applicable .....

Self Employers Service Society Vs. Commissioner of Income-tax

Court : Kerala

Reported in : [2001]247ITR18(Ker)

..... refusal of registration are also to be mentioned in the order. grant of such registration is made one of the conditions for obtaining exemption regarding income-tax. the amendment which had come into effect from april 1, 1997, would apply in relation to the assessment year 1997-98 and subsequent years.7. on the enquiry made by ..... the commissioner it was found that the members of the society are mainly merchants. its activity is accepting recurring deposits from its members and fixed deposits from the public. loans are being given to its members at 21 per cent. interest. ..... above provision was proposed to provide for a procedure to be followed for grant of registration to a trust or institution. earlier, there was no provision in the act for processing an application for exemption in respect of income of a charitable or religious trust or institution on satisfying certain conditions. as per the new provision, .....