Court : Kerala
Reported in : [1999]237ITR706(Ker)
..... hiring of machinery or plant to an industrial undertaking other than a small-scale industrial undertaking as defined in section 80hha, engaged in the business of construction, manufacture or production of any article or thing specified in the list in the eleventh schedule. the computation of profits of eligible business for the ..... or hiring of machinery or plant to an industrial undertaking, other than a small-scale industrial undertaking as defined in section 80hha, engaged in the business of construction, manufacture or production of any article or thing specified in the list in the eleventh schedule ; (ii) 'new ship' or 'new aircraft' includes a ..... . . (2) for the purposes of this section,-- (i) 'eligible business or profession' shall mean business or profession, other than- (a) the business of construction, manufacture or production of any article or thing specified in the list in the eleventh schedule carried on by an industrial undertaking, which is not a small-scale industrial undertak .....
Tag this Judgment!Court : Kerala
Reported in : (1998)149CTR(Ker)538
..... or hiring of machinery or plant to an industrial undertaking other than a small scale industrial undertaking as defined in s. 8011ha, engaged in the business of construction, manufacture or production of any article or thing specified in the list in the eleventh schedule. the computation of profits of eligible business for the purpose of ..... or hiring of machinery or plant to an industrial undertaking, other than a small-scale industrial undertaking as defined in s. 80hha, engaged in the business of construction, manufacture or production of any article or thing specified in the list in the eleventh schedule.(ii) 'new ship' or 'new aircraft' includes a ship or ..... p or b01(2) for the purposes of this section,-(i) 'eligible business or profession' shall mean business or profession, other than-(a) the business of construction, manufacture or production of any article or thing specified in the list in the eleventh schedule carried on by an industrial undertaking, which is not a small-scale .....
Tag this Judgment!Court : Kerala
Reported in : AIR1999Ker93
..... all courts that section 10 of the divorce act specifically sets forth the grounds on which the marriage can be dissolved and no additional grounds can be included by judicial construction of similar provisions in other ennclments unless the section plainly comprehends such grounds. no declaration as prayed for declaring the provision partly unconstitutional and to retain the rest as valid .....
Tag this Judgment!Court : Kerala
Reported in : (1999)153CTR(Ker)563
..... will have to be looked at. looked at thus the supreme court upheld the contention of the revenue that under the scheme of the act and on a true construction of these relevant sections "interest on securities by whomsoever and for whatever purpose held has to be taxed under s. 8 and under no other section. it ..... applicability of the principle generally specialises non derogant arises. this finds support from the decided cases which have been discussed above. thus both on precedent and on a proper construction, the source of income 'interest on securities" would fall under s. 8 and not under s. 10 as it is specifically made chargeable under the distinct head ' ..... , 8 and 10 which must be read so as to give effect to the contrast between "income, profits and gains" chargeable under the head "business". thus on this construction the various heads of "income, profits and gains" must be held to be mutually exclusive, each head being specific to cover the item arising from a particular source. it .....
Tag this Judgment!Court : Kerala
Reported in : AIR2000Ker131
..... not include any work relating or ancillary to conservation, development and managementof forests and wild-life, namely, the establishment of check-posts, fire lines, wireless communications and construction of fencing, bridges and culverts, dams, waterholes, trench marks, boundary marks, pipelines or other like purposes.' 4o. by virtue of section 4, the central ..... between the two interests and this exercise must be left to the persons who are familiar and specialized in the field. (goa foundation v. konkan railway corporation. air 1992 bom 471'.]33. julius stone said:'while the use of either ideas or social conditions as the constant involves abstraction from the concrete ..... court a publiq interest litigation was filed by an organization known as the goa foundation, for protection of environment while laying of new broad gauge railway line passing through three states. the court in that case observed:the courts are bound to take into consideration the comparative hardship which the people .....
Tag this Judgment!Court : Kerala
Reported in : (2001)IIILLJ796Ker
..... co-operative societies act, the registrar has got necessary power to pass necessary orders. it is profitable to extract the following observations in sutherland on statutory construction, iii edition, volume 23:'where a statute confers powers or duties in general terms, all powers and duties incidental and necessary to make such legislation ..... to increase or decrease the number of headload workers in an area. argument of the counsel is that merely because the workload in calicut and kallai railway goods sheds went down, it is not necessary that the headload workers there should be transferred to another pool. according to him, these headload workers ..... for the petitioners sri. thampan thomas, shri. a.v. ramakrishna panicker for the kerala headload workers welfare fund local committee, shri. m.c. cherian for the railways and shri. m. ramachandran for the additional 5th respondent.6. it is admitted that the kerala headload workers (regulation and employment and welfare) scheme, 1983 applies .....
Tag this Judgment!Court : Kerala
Reported in : AIR2000Ker417
..... in crawford v. spooner, (1846) 6 moore pc 1 "we cannot aid the legislature's defective phrasing of an act, we cannot add or mend and, by construction make up deficiencies which are left there". the words of a statute are first understood in their natural, ordinary or popular sense unless that leads to some absurdity. das ..... a statute is an edict of the legislature and the conventional way of interpreting or construing a statute is to seek the intention of its maker. the rule of construction is 'to intend the legislature to have meant what they have actually expressed' and intention of legislature should be deduced from the language used. (see maxwell on the ..... in writing and signed by the judge is evidently not a requirement of the express language of the section. 6. even if there is doubt about the above construction, we think the practice of the court should also influence and probably conclude the situation. true it is that single judges often prepare detailed 'reference orders and sign .....
Tag this Judgment!Court : Kerala
Reported in : (2002)176CTR(Ker)268; [2002]258ITR679(Ker)
..... vii should be read in their ordinary, natural and grammatical meaning, subject to the rider that in construing the words in a constitutional enactment conferring legislative power, the most liberal construction should be put upon the words so that the same may have effect in their widest amplitude.9. placing reliance on these two judgments, the learned counsel for the petitioner ..... contends that the widest liberal construction must be put on the words in entry 60 of list ii in the schedule vii to the constitution. the entry uses the words 'taxes onprofessions, trades, callings and employments .....
Tag this Judgment!Court : Kerala
Reported in : 2004(1)KLT215; (2004)ILLJ1069Ker
..... causing obstruction and damage. it also prescribes punishment for other offences. the act also envisages disqualification from work. thus, in view of the latest enactment, the scope for a liberal construction is restricted. 19. it is clear that the provisions of the original act were not understood in the right perspective. the concessions were misused. thus, remedial measures had to be .....
Tag this Judgment!Court : Kerala
Reported in : I(2006)ACC783; 2006ACJ793; [2005(107)FLR702]; 2005(3)KLT1014
..... is liable to pay compensation. similar view was expressed by other benches as can be seen from national insurance co. ltd. v. balawwa ((1994) 1 llj 433 (kant), hindustan steel constructions ltd. v. nuralsha khatoon : (1999)iiillj492pat . sundarbai v. general manager ordnance factory (1976 acj 346 (mp); 1982 (2) llj 149 (mad).3. it is true that even if the 'death ..... . hughes (1910 ac 242):'i think, the meaning put upon the word 'accident' in fenton v. thorley (1903 ac 443), must now be accepted in all cases turning on the construction of the phrase 'injury by accident' used in the workmen's compensation act, 1906, as its true meaning, namely, 'an unlocked for mishap or an untoward event which is not .....
Tag this Judgment!