Court : Kerala
..... 48-a in part iv (directive principles) of the constitution of india, 1950 brought by the constitution (forty-second amendment) act, 1976, enjoins that "state shall endeavour to protect and improve the environment and to safeguard the forests and ..... 48-a in part iv (directive principles) of the constitution of india, 1950 brought by the constitution (forty-second amendment) act, 1976, enjoins that "state shall endeavour to protect and improve the environment and to safeguard the forests and ..... - notwithstanding anything contained in section 74, or in any contract, or in any judgment, decree or order of any court or other authority, any person in occupation at the commencement of the kerala land reforms (amendment) act, 1969, of the land of another person on the basis of a lease deed executed after the 1st day of april, 1964, shall be deemed to be a tenant if- (a) be (including any member of his family) did not own ..... the motor vehicles are part of the ..... , while examining the provisions of the west bengal great eastern hotel (acquisition of undertaking) act, 1980, held in the context of article 300- a that the state or executive officers cannot interfere with the right of others unless they can point out the specific provisions ..... of ceiling case no.614 of 1984 which fact was suppressed pursuant ..... the apex court in 1984(1) scc515(supra) had occasion to consider article 39(b) especially in the context of what ..... kavur bai, 1984 (1) scc515laid down ..... 1984 ..... r.p.no.42 of 1984 was also filed by the state .....
Tag this Judgment!Court : Kerala
..... it cannot be said that on the application of owner of a vehicle, registering authority can freely give approval for alteration of a passenger vehicle to that of a goods vehicle due to the mere fact that those vehicles have been manufactured prior to the coming into force of the central motor vehicles (amendment) rules, 1993. ..... now coming to the second part of the definition of 'goods carriage', that is "any motor vehicle not so constructed or adapted when used for the carriage of goods", relates to a different situation. ..... the learned government pleader referred to section 10 of the act which provides for the form and contents of a licence to drive motor vehicles, which are classified under several classes namely motor cycle without gear, motor cycle with gear, invalid carriage, light motor vehicle, transport vehicle, road roller, motor vehicle of specific description etc.19. ..... one is that the vehicle is not solely constructed or adapted for carriage of goods and secondly they have not purchased it for carriage of goods.25. ..... the second part of the definition of 'goods carriage' to the extent it indicates that a motor vehicle which is not constructed or adapted solely for carriage of goods can be treated as a goods w.a.nos.1757/2013 & conn.cases 41 carriage when it is used as a goods carriage, only means that vehicles which are not classified as goods carriage in the certification of the manufacturer, can be treated as goods carriage, if it is used by the owner as a goods carriage. .....
Tag this Judgment!Court : Kerala
..... right of the government is recognized and the mandate of the constitutional requirement for public employment is respected, there cannot be much difficulty in coming to the conclusion that it is ordinarily not proper for courts whether acting under article 226 of the wa.1707/14 20 constitution or under article 32 of the constitution, to direct absorption in permanent employment of those who have been engaged without following a due process of selection as ..... the decided cases, the west bengal state electricity board ..... a writ of certiorari or other writ or direction to quash the terms contractual appointments in exhibit p1 scheme since the same is illegal, arbitrary and violation of provisions contract labour abolition act 1970 and of the lic act, which do not provide for such appointment on contractual basis in the lic particularly when the appointment of fse is made after following a regular statutory selection process; (d) declare that the ..... lpa no.209 of 1992 recorded that the decision to resort to the procedure under section 17 of the act was taken in a meeting dated 24.3.1984 between the advisor to the government of punjab and senior officers of the various banks in the ..... welfare association through its secretary and the second petitioner being a financial services executive working ..... ..... . secondly, regulations may be a kind of subordinate legislation and in such a case they are bound to consist of a body of rules which regulate the conduct of persons living in the community .....
Tag this Judgment!Court : Kerala
..... of 2011-v, 3786 of 2013-w & 7896 of 2013-j ----------------------------------------------- dated this the 20th day of march, 2015 judgment whether the proceedings under section 147 of the income tax act, 1961 [for brevity "it act"] initiated to reassess escaped income, beyond four years, is sustainable on the ground of assessee's failure to "fully and truly disclose all material facts", is the question arising ..... the assessment therein was initiated within the four year period and amended provisions of section 147, effective from 01.04.1989, was held to authorise reopening, if the assessing officer has reason to believe that income chargeable to tax has escaped ..... considering section 34 of the income tax act, 1922, as amended in 1948, it was held that, to confer jurisdiction under the section to issue notice in respect of assessments beyond the period of four years but within a period of eight years from the end ..... the assessee had, on receipt of the notice, replied, seeking that the return filed under section 139(1) of the act, be treated as the return filed pursuant to the notice and also sought for detailed reasons on the basis of the decision of the hon'ble supreme court in gkn driveshafts ..... vehicles ..... 291 itr500(sc)], bengal luxmi cotton mills ..... the second is that, he must have also reason to believe that such under-assessment has occurred by reason of either omission or failure on the part of the assessee to make a return of his income under section 22, or omission or failure ..... 1984 ..... 1984 .....
Tag this Judgment!Court : Kerala
..... of 2011-v, 3786 of 2013-w & 7896 of 2013-j ----------------------------------------------- dated this the 20th day of march, 2015 judgment whether the proceedings under section 147 of the income tax act, 1961 [for brevity "it act"] initiated to reassess escaped income, beyond four years, is sustainable on the ground of assessee's failure to "fully and truly disclose all material facts", is the question arising ..... the assessment therein was initiated within the four year period and amended provisions of section 147, effective from 01.04.1989, was held to authorise reopening, if the assessing officer has reason to believe that income chargeable to tax has escaped ..... considering section 34 of the income tax act, 1922, as amended in 1948, it was held that, to confer jurisdiction under the section to issue notice in respect of assessments beyond the period of four years but within a period of eight years from the end ..... the assessee had, on receipt of the notice, replied, seeking that the return filed under section 139(1) of the act, be treated as the return filed pursuant to the notice and also sought for detailed reasons on the basis of the decision of the hon'ble supreme court in gkn driveshafts ..... vehicles ..... 291 itr500(sc)], bengal luxmi cotton mills ..... the second is that, he must have also reason to believe that such under-assessment has occurred by reason of either omission or failure on the part of the assessee to make a return of his income under section 22, or omission or failure ..... 1984 ..... 1984 .....
Tag this Judgment!Court : Kerala
..... of 2011-v, 3786 of 2013-w & 7896 of 2013-j ----------------------------------------------- dated this the 20th day of march, 2015 judgment whether the proceedings under section 147 of the income tax act, 1961 [for brevity "it act"] initiated to reassess escaped income, beyond four years, is sustainable on the ground of assessee's failure to "fully and truly disclose all material facts", is the question arising ..... the assessment therein was initiated within the four year period and amended provisions of section 147, effective from 01.04.1989, was held to authorise reopening, if the assessing officer has reason to believe that income chargeable to tax has escaped ..... considering section 34 of the income tax act, 1922, as amended in 1948, it was held that, to confer jurisdiction under the section to issue notice in respect of assessments beyond the period of four years but within a period of eight years from the end ..... the assessee had, on receipt of the notice, replied, seeking that the return filed under section 139(1) of the act, be treated as the return filed pursuant to the notice and also sought for detailed reasons on the basis of the decision of the hon'ble supreme court in gkn driveshafts ..... vehicles ..... 291 itr500(sc)], bengal luxmi cotton mills ..... the second is that, he must have also reason to believe that such under-assessment has occurred by reason of either omission or failure on the part of the assessee to make a return of his income under section 22, or omission or failure ..... 1984 ..... 1984 .....
Tag this Judgment!Court : Kerala
..... of 2011-v, 3786 of 2013-w & 7896 of 2013-j ----------------------------------------------- dated this the 20th day of march, 2015 judgment whether the proceedings under section 147 of the income tax act, 1961 [for brevity "it act"] initiated to reassess escaped income, beyond four years, is sustainable on the ground of assessee's failure to "fully and truly disclose all material facts", is the question arising ..... the assessment therein was initiated within the four year period and amended provisions of section 147, effective from 01.04.1989, was held to authorise reopening, if the assessing officer has reason to believe that income chargeable to tax has escaped ..... considering section 34 of the income tax act, 1922, as amended in 1948, it was held that, to confer jurisdiction under the section to issue notice in respect of assessments beyond the period of four years but within a period of eight years from the end ..... the assessee had, on receipt of the notice, replied, seeking that the return filed under section 139(1) of the act, be treated as the return filed pursuant to the notice and also sought for detailed reasons on the basis of the decision of the hon'ble supreme court in gkn driveshafts ..... vehicles ..... 291 itr500(sc)], bengal luxmi cotton mills ..... the second is that, he must have also reason to believe that such under-assessment has occurred by reason of either omission or failure on the part of the assessee to make a return of his income under section 22, or omission or failure ..... 1984 ..... 1984 .....
Tag this Judgment!Court : Kerala
..... of 2011-v, 3786 of 2013-w & 7896 of 2013-j ----------------------------------------------- dated this the 20th day of march, 2015 judgment whether the proceedings under section 147 of the income tax act, 1961 [for brevity "it act"] initiated to reassess escaped income, beyond four years, is sustainable on the ground of assessee's failure to "fully and truly disclose all material facts", is the question arising ..... the assessment therein was initiated within the four year period and amended provisions of section 147, effective from 01.04.1989, was held to authorise reopening, if the assessing officer has reason to believe that income chargeable to tax has escaped ..... considering section 34 of the income tax act, 1922, as amended in 1948, it was held that, to confer jurisdiction under the section to issue notice in respect of assessments beyond the period of four years but within a period of eight years from the end ..... the assessee had, on receipt of the notice, replied, seeking that the return filed under section 139(1) of the act, be treated as the return filed pursuant to the notice and also sought for detailed reasons on the basis of the decision of the hon'ble supreme court in gkn driveshafts ..... vehicles ..... 291 itr500(sc)], bengal luxmi cotton mills ..... the second is that, he must have also reason to believe that such under-assessment has occurred by reason of either omission or failure on the part of the assessee to make a return of his income under section 22, or omission or failure ..... 1984 ..... 1984 .....
Tag this Judgment!Court : Kerala
..... of 2011-v, 3786 of 2013-w & 7896 of 2013-j ----------------------------------------------- dated this the 20th day of march, 2015 judgment whether the proceedings under section 147 of the income tax act, 1961 [for brevity "it act"] initiated to reassess escaped income, beyond four years, is sustainable on the ground of assessee's failure to "fully and truly disclose all material facts", is the question arising ..... the assessment therein was initiated within the four year period and amended provisions of section 147, effective from 01.04.1989, was held to authorise reopening, if the assessing officer has reason to believe that income chargeable to tax has escaped ..... considering section 34 of the income tax act, 1922, as amended in 1948, it was held that, to confer jurisdiction under the section to issue notice in respect of assessments beyond the period of four years but within a period of eight years from the end ..... the assessee had, on receipt of the notice, replied, seeking that the return filed under section 139(1) of the act, be treated as the return filed pursuant to the notice and also sought for detailed reasons on the basis of the decision of the hon'ble supreme court in gkn driveshafts ..... vehicles ..... 291 itr500(sc)], bengal luxmi cotton mills ..... the second is that, he must have also reason to believe that such under-assessment has occurred by reason of either omission or failure on the part of the assessee to make a return of his income under section 22, or omission or failure ..... 1984 ..... 1984 .....
Tag this Judgment!Court : Kerala
..... this part, until parliament by law otherwise provides- (a) all proceedings in the supreme court and in every high court, (b) the authoritative texts- (i) of all bills to be introduced or amendments thereto to be moved in either house of parliament or in the house or either house of the legislature of a state, (ii) of all acts passed by parliament or the legislature of a state and of all ordinances promulgated by the president or the governor of a state, and (iii) of all orders, rules, regulations and ..... the apex court held that, by operation of sub-clause (3) of article 348 with a non- obstante clause, where the legislature of a state has prescribed any language other than the english language for use in bills introduced in, or acts passed by, the legislature of the state or in ordinances promulgated by the governor of the state or in any order, rule, regulation or bye-law referred to in paragraph (iii) of sub-clause (1) of article 348, a translation of ..... west ..... . when there are more than 50 students a second division may be opened, when the strength exceeds 95 a ..... . dated 27/10/1984 or any other orders issued by the ..... . dated 27/10/1984, certain categories of teachers and non-teaching staff enumerated in clauses (i) to (v) will be retained in their ..... . dated 27/10/1984, it was ordered that all those teachers who enjoy the protection as on date or become eligible for protection w.a.no.523/11 & con.cases -37- ..... . dated 27/10/1984 or any other orders issued by the .....
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