Court : Kerala
..... all the aspects of the case we feel that the high court erred in striking down regulation 19(2) of the (staff) regulations, 1960 as amended in the year 1917, and in directing the corporation to continue the 1st respondent in its service till he completed the age of 60 years. ..... orders are issued granting the salary scale and other service benefits available to the workers referred to in the first paragraph to the second and third group of abkari workers referred to in the first paragraph other than the approved staff of the kerala state beverages corporation. ..... nigam treating the same to be a matter of policy nor was it permissible for the nigam on the basis of such a direction of the state government in the policy matter of the nigam to take an administrative decision acting under section 15(1) of the act as the same would be inconsistent with regulation 31 which was framed by the nigam in the exercise of powers conferred upon it under section 97(2)(c) of the ..... the observation made by pathak, j.in the course of his judgment that "there is no danger of an order made by the central government under the second limb of sub- section (2) in respect of transferred employees being struck down on the ground that it violates the equality provisions of part iii of the constitution because similar action has not been ..... west bengal v ..... (1984) 1 scr251: (air1984sc356 no doubt lays down that under the modern conditions there is a general trend in favour of raising the age of retirement in the case .....
Tag this Judgment!Court : Kerala
..... 2013, under sections 354, 353, 506 (ii), 294 (b), 279 ipc and section 185 of the motor vehicles act, it was submitted that it was a case which was registered by a lady sub inspector wp(crl).195/15 16 discharging traffic duty, who claimed that she was deterred ..... below the rank of a secretary to that government, specially empowered for the purposes of this section by that government, may, if satisfied, with respect to any person (including a foreigner), that, with a view to preventing him from acting in any manner prejudicial to the conservation or augmentation of foreign exchange or with a view to preventing him from-- (i) smuggling goods, or (ii) abetting the smuggling of goods, or (iii) engaging in transporting or concealing or keeping smuggled ..... the state government under this sub- section shall not, in the first instance, exceed three months, but the state government may, if satisfied as aforesaid that it is necessary so to do, amend such order to extend such period from time to time by any period not exceeding three months at any one time. ..... west bengal, [1970] 3 scr288the court held that the question whether a man has only committed a breach of law and order, or has acted in a manner likely to cause disturbance of the public order, is a question of degree and the extent of the reach of the act ..... ' in the context of preventive detention, we confined the expression in the relevant act to what was included in the second circle and left out that which was in the largest circle. .....
Tag this Judgment!Court : Kerala
..... was considering the question of liability of service tax and the question mooted there was whether the assessee paying tax under the sales tax/value added tax act is liable to pay service tax and held that consequent on the 46th amendment of the constitution of india to article 366 of the constitution, sub-article 29a was added authorizing levy of tax on supply of any goods as part of service and held ..... liability of the applicant to pay tax on sales effected from april 1, 1984 onwards, the assessing officer (1) should also determine whether the hoarding in each transaction is goods and if it is found to be goods, (2) then he should also determine whether having regard to the terms of the contract, the transaction in question amounts to a "sale" within the meaning of clause (g) of section 2 of the bengal finance (sales tax) act, 1941, the relevant portion of which is reproduced below: "'sale' means ..... at the conclusion, the assessing officer placed reliance on the decision of the west bengal taxation tribunal in 'selvel advertising private ltd. ..... same is the case in the decision cited second supra wherein also the procedure of erection of the machinery was very cumbersome and therefore the hon'ble apex court has held that the same is an immovable property attached to earth and held in ..... we find ourselves in agreement with the second part of these observations, which is apposite to ..... therefore the second question raised by the assessee is also answered in the negative and in favour of .....
Tag this Judgment!Court : Kerala
..... paid to, a development officer during the appraisal year and includes the expenses payable or reimbursed to him or incurred by the corporation during that year in respect of travelling, residential telephone, mobile, insurance premium and taxes on motor vehicles, but does not include incentive bonus paid to him in accordance with rule 13. ..... ratio" in sub rule (8) of rule 6 of the 2009 service rules have no nexus to the object sought to be achieved in this behalf and therefore it is ultra vires the provisions of arts.14, 19 and 21 of the constitution of india and lic act and the staff regulations and rules governing the service conditions of the development officers working in lic; (e) issue such other orders as this hon'ble court may deem fit and necessary in the facts ..... firstly non- consideration of any genuine cause given by the development officer in reply to the notice of termination violates the principle of natural justice and fair play and secondly the statutory scheme as delineated in rule 7 (1) were an opportunity is contemplated against show cause necessarily has to be read as acceptance of any valid ground submitted by the development officer in reply to the notice for termination and ..... regulation framed by the west bengal state electricity board was described by this court in west bengal state electricity board ..... other provisions as in force immediately before the commencement of the life insurance corporation (amendment) act, 1981 with respect to w.a. no. ..... sheth ([1984] 4 .....
Tag this Judgment!Court : Kerala
..... is possible to construe entry 42 in list i as not including tax on inter-state sales it should be so construed and the power to levy such tax must be held to be included in entry 54 in list ii (entries as they existed pre-forty second amendment, 1976) (see governor general in council v. ..... [[1962] 1 scr 517], a tax on passengers and goods was assessed as a rate on the fares and freights payable by the owners of the motor vehicles. ..... were considered by a constitution bench of the supreme court in state of west bengal v. ..... of others, whether for cash or for deferred payment or for other valuable consideration, provided that the proceeds of the sale by a person not being a company or firm registered under the companies act, 1956 (central act 1 fo 1956) and indian partnership act, 1932 (central act 9 of 1932) [or society including a co-operative society or association of individuals whether incorporated or not] of agricultural or horticultural produce grown by himself or grown on any land in which he has an interest whether as owner, ..... , of the assessment and penalty proceedings against the petitioners having been completed by including in their taxable turnover, such turnover as cannot be reckoned for the purposes of assessment under section 6a of the kvat act, i quash the assessment orders and penalty orders impugned in these writ petitions, for the limited purpose of enabling the respective authorities to complete the proceedings afresh, after hearing the petitioners, and after taking .....
Tag this Judgment!Court : Kerala
..... commissioner of income-tax, west bengal [(1955) 27 itr 34] had occasion to consider the provisions of section 10(2) (xv) of 1922 act in the context of revenue expenditure or capital expenditure and noticed various tests laid down by different courts for determining what is the capital expenditure as distinguished ..... of computation of assessable income of the assessee under the head "business income" and under s.80e(1), in order to compute and allow the permissible special deduction, computation of total income in accordance with the other provisions of the act is required to be done and after allowing such deduction the net assessable income chargeable to tax is to be determined; in other words, the legal fiction under s.41(2) and the grant of special deduction in case of specified ..... even though the word "deemed" is not used in s.41(2) of the act, as has been used in s.10(2) (vii) second proviso of 1922 act, nevertheless this provision creates a legal fiction whereby an amount received in excess of the written down value is firstly treated as income and secondly regarded as income from business or profession and thirdly it is considered to be the income of the previous year in which the money ..... section 32(1) was inserted by the taxation laws (amendment and miscellaneous provisions) act, 1986 with effect from 01.04.1988. ..... a dealer in vehicles, spares and accessories of maruti suzuki and an authorised service centre for its vehicles. ..... been filed by the assessee (indus motor company pvt. .....
Tag this Judgment!Court : Kerala
..... the object of the amendment act 1984 as noted above is to extend the benefit of enhancement of amount of compensation by court on a reference filed by the land owners to those land owners also who could not approach the court for enhancement of compensation due to reason of poverty, ..... the scheme of the land acquisition act, 1894 prior to the amendments made in the act by act 68 of 1984 provided enhancement of compensation only on a reference made under section 18 of the act. ..... ' thus, under the amended land acquisition act of 1984, a claimant is entitled to claim land value before the reference court, in excess of what he claimed before the land acquisition officer and the court is bound to independently investigate the claim on the basis of the materials available on ..... by act 68 of 1984 substantive amendments were made in the act. ..... whatever be the reason for rejection of his earlier application moved under s.28a of the act, its incorrectness cannot be set forth as a ground to entertain a second application based on a judgment in another reference by the court. ..... appellant can file only one application under section 28a(1) which she had already filed on 13.03.1990, on the principle that the second application is barred, she cannot also place reliance on the award in l.a.r. ..... state of kerala (2014 [1] klt 38) has held that when a previous application under section 28a(1) was turned down on merits, second application by the claimant based on the judgment in another reference is barred. .....
Tag this Judgment!Court : Kerala
..... it may be mentioned here that that was a case where the accident occurred in the year 1984, at the time when the old motor vehicles act, 1939 was in force and there is a duty cast on the insured to inform the transfer under section 103a of the act of 1939 and there is an option given to the insurance company to accept or not accept the transfer and ..... certificate of insurance and the policy described in that certificate if he considers it necessary so to do, having regard to-- (a) the previous conduct of the other person,-- (i) as a driver of motor vehicles; or (ii) as a holder of the policy of insurance in respect of any motor vehicle; or (b) any conditions which may have been imposed in relation to any such policy held by the applicant; or the rejection of any proposal made by such other person for the issue ..... apply in the prescribed form to the insurer for the transfer of the certificate of insurance and the policy described in the certificate in favour of the person to whom the motor vehicle is proposed to be transferred, and if within fifteen days of the receipt of such application by the insurer, the insurer has not intimated the insured and such other person his ..... of compensation from the first or the second respondent, is unsustainable in law and the same is hereby set aside, as any of the defence available under section 149(2) of the motor vehicles act, 1988 has not been established by ..... as the accident in that case occurred prior to the amendment of the motor vehicles act. 8. .....
Tag this Judgment!Court : Kerala
..... state of west bengal (air 1956 sc 536) the question of prejudice is ultimately one of inference from the facts and circumstances of ..... state of west bengal (air 1956 ..... is the extract of the kerala police vehicle diary in respect of the vehicle bearing registration no.kl 01 m 4187. ..... he also stated that ext.p17 vehicle diary was handed over to the ..... the photocopy of the registration certificate of motor cycle bearing reg.no.klo1 l8038 produced by the 1st accused was seized as per ext. ..... the vehicle daily diary of departmental vehicle bearing reg.no.kl- 01-h-4187 of the assistant commissioner of thiruvananthapuram of which the 1st accused is one of the drivers was obtained from the ar camp thiruvananthapuram and the same was seized as per ext ..... proved; and (v) that there must be a chain of evidence so complete as not to leave any reasonable ground for the conclusion consistent with the innocence of the accused and must show that in all human probability the act must have been done by the accused. [36]. in c. ..... state of maharashtra, 1984 (4) scc 116: 1984 scc (cri) 487 the five golden principles which have been stated to constitute the "panchsheel" of the proof of the case based on circumstantial evidence are: (i) that the circumstances from which the conclusion of guilt is ..... state of maharashtra, (1984 (4) scc 116), the prosecution must stand or fall on its own legs and it cannot derive any strength from the weakness of the defence and that it is not the law where there is any infirmity or .....
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