Court : Kerala
Reported in : AIR1989Ker12
..... matru mal, (1910)7 all lj r 623. in the year 1988, the presidentof india promulgated the benamitransactions (prohibition of the right torecover property) ordinance, theconstitutional validity of which this courthas now upheld.72. it would then follow that the defence of benami -- an indispensable one for theappellant -- 1st defendant, to succeed in ..... persuaded the government to withdraw the protective umbrella from transactions of the past. viewed that way too, it has to be held that the provisions act against and affect past transactions as well. retrospectiveness is readily inferable from these circumstances as well.59. in the light of the above discussion i ..... ordinance -- whereby the clause reading: 'nothing in this section shall-- (b) apply in relation to any property held benami at the commencement of this act' -- is proof positive of a deliberate decision to denyprotection to past transactions. the added experience of the government during the intervening fifteen years after the .....
Tag this Judgment!Court : Kerala
Reported in : (1988)73CTR(Ker)1; [1988]174ITR482(Ker)
..... 7 all ljr 623). in the year 1988, the president of india promulgated the benami transactions (prohibition of the right to recover property) ordinance, the constitutional validity of which this court has now upheld.it would then follow that the defence of benami - an indispensable one for the appellant-1st defendant to succeed in this ..... ordinance - whereby the clause reading : 'nothing in this section shall .... (b) apply in relation to any property held benami at the commencement of this act has been deleted - is proof positive of a deliberate decision to deny protection to past transactions. the added experience of the government during the intervening fifteen years ..... of its own revenue. enactments to discourage benami purchases at revenue sales were made with much promptitude.sections 41 and 53 of the transfer of property act, 1882, and section 66 of the code of civil procedure, 1908, are some of the early statutory provisions where benami transactions were statutorily dealt with .....
Tag this Judgment!Court : Kerala
Reported in : [1988]169ITR84(Ker)
..... behalf of another, or any trustee appointed under a trust declared by a duly executed instrument in writing, whether testamentary or otherwise (including a trustee under a valid deed of wakf), the wealth-tax shall be levied upon and recoverable from the court of wards, administrator-general, official trustee, receiver, manager or trustee, as the case ..... is held under trust for charitable or religious purposes and is, therefore, exempt from the levy of wealth-tax under section 5(1)(i) of the wealth-tax act, 1957 (the 'act'). in commr. of agri. i.t. v. abdul sathar haji moosa sait : [1971]81itr230(ker) , this court had occasion to construe the relevant ..... trust properties covered by paragraph 8 of the deed was 'wholly for religious or charitable purposes and was, therefore, exempt from taxation under the agricultural income-tax act, 1950'. the department and the tribunal granted the exemption holding that it was a public charitable trust. the exemption was limited to the share of income .....
Tag this Judgment!Court : Kerala
Reported in : (1987)62CTR(Ker)38
..... on behalf of another, or any trustee appointed under a trust declaring by a duly executed instrument in writing, whether testamentary or otherwise (including a trustee under a valid deed of of wakf), the wealth tax shall be levied upon and recoverable from the court of wards, administrator-general, official trustee, receiver, manager or trustee as the case may be, ..... of the interest of beneficiaries and remainderment cannot be subjected to tax under s. 3 or s. 21. in order to overcome the said verdict, the parliament by the finance act, 1980 (act 44 of 1980) has introduced sub-s. 1a, explanation to s. 7(1) and has also suitably amended sub-ss. 1) and (4) of s. 21 of ..... his wealth is held under trust for charitable or religious purposes and is, therefore, exempt from the levy of wealth-tax under s. 5(1)(i) of the wt act, 1957 (the act'). in commr. of agrl. it v. abdul sathar haji moosa sait : [1971]81itr230(ker) this court had occasion to construe the relevant provisions of the trust in .....
Tag this Judgment!Court : Kerala
Reported in : AIR1985Ker265
..... that there should be an agreement on behalf of the minor with other partners. in our opinion any agreement to which the minors are not parties cannot be validly made to admit the minors to the benefits of partnership. in this case, the minors had not signed the partnership deed nor had anybody ..... is concerned. there cannot be any dispute that in a suit for dissolution of partnership and settlement of accounts a partner is a necessary party. section 46 of the partnership act reads :'46. right of partners to have business wound up after dissolution. -- on the dissolution of a firm every partner or his representative is entitled, as against all ..... from the date of the dissolution.' '28. the contesting defendants say that the payments were on the basis of ext. a2 under section 29(1) of the partnership act and there is nothing to indicate otherwise. even though the correctness of the recitals are disputed and even though these recitals regarding rights are not binding on the other partners .....
Tag this Judgment!Court : Kerala
Reported in : AIR1985Ker228
..... requisite that there should be a permanent dedication of the property for religious or charitable purposes is not satisfied in the present case, it must be held that no valid wakf has been created in respect of the plaint schedule property under ext. a2. we may also state that the reading of moulood in the private residence of the ..... allowed to worship at those places considered holy by the muslim community, there is a valid wakf by immemorial user and dedication for a purpose recognised by the muslim law as pious and religious should be presumed to constitute a wakf within the meaning of the wakf act. in mulla's 'principles of mahomedan law', 18th edn. p. 204 it is ..... dedication is complete where a formal declaration has been made and prayers have been said....a mosque does not belong to any particular sect. it is open to all mussalmans to go in and offer their adoration to the almighty. suppose a hanafi erects a mosque; the shafeis, the malikis and the hanbalis may pray there equally with .....
Tag this Judgment!Court : Kerala
Reported in : (1984)IILLJ247Ker
..... validity of section 10-b of the act.20. ext. p-11 is attacked mainly on the ground that that has been passed in violation of the principles of natural justice. the management was not given ..... -affidavit on 5th july, 1983.19. though the writ petition as originally filed contained the above prayers, counsel for the writ petitioner, directed his arguments mainly against the validity of exts.p-11 and p-12. in that view of the matter, it has become unnecessary to consider the question about the constitutional ..... that in striking work on 1st november, 1982 without reasonable cause, standing order no. 21 had been violated. the deduction was proposed under section 9 of the payment of wages act, 1936 read with standing order no. 21. the workers did not submit any explanation. the unions gave an explanation which according to the management, was not satisfactory or acceptable .....
Tag this Judgment!Court : Kerala
Reported in : 1984CriLJ1062
..... vitiated by such a substantial error of law as to merit interference in second appeal. i am clearly of the view that there is no such error there is a valid binding order of the criminal court awarding maintenance to the wife. that is perfectly justified on the wording of section 125. cr.p.c. a refusal of the wife ..... observation of the privy council in fatuma binti mohd. bin salim bakhshuwen v. mohd. bin salim bakhshuwen (1952) ac 1, is worth recalling in this context:.the law of wakf as originally understood by the commentators and mohammedan jurists has in india since the commencement of the latter half of last century been profoundly modified by the decisions of the ..... such personal law which have been done away with by legislative will.5. the process had started long time back in india. the dissolution of the muslim marriages act, 1939, passed 'in order to relieve the sufferings of countless muslim women', is one such enactment. the following extract from the objects and reasons of that .....
Tag this Judgment!Court : Kerala
Reported in : AIR1984Ker57
..... time of his appointment under-aged being short of 99 days to complete the required minimum age of 25 years. but for that infirmity, the appointment was perfectly valid, for the candidate had all the requisite qualifications, and he was urgently needed because of the decision to change over to malayalam. in view of the fact that ..... ext. p21 order dated 29-8-1983 whereby the board was superseded by the govt. in purported exercise of its power under section 64(1) of the wakf act, 1954 (the 'act') with effect from the date of publication of the notification in the official gazette. operative part of ext. p21 reads :'for the foregoing reasons the state government ..... to carry out the directions of the board. section 36a says that notwithstanding anything contained in the wakf deed, as transfer of any immovable property of a wakf by way of sale, gift, mortgage or exchange or lease shall be valid without the previous sanction of the board, section 36b empowers theboard to send a requisition to the .....
Tag this Judgment!Court : Kerala
Reported in : AIR1981Ker185
..... does not deem them to be kudikidappukars as such but only to possess the permission required under this clause'. this was done by the kerala land reforms (amendment) act, 1972. the legislature omitted the proviso to section 2 (25) retrospectively from 1-1-1970 and introduced, also retrospectively, explanation ii-a to that sub-section. ..... explanation does not use the word 'kudikidappukaran' but refers to 'any person in occupation of a kudikidappu at the commencement of the kerala stay of eviction proceedings act, 1957' (11-4-1957). the object here also appears to be to clarify that a kudikidappukaran whose occupation of his kudikidappu was permissive to start with is ..... only matter which this court can examine is its legislative competency and constitutional validity. on this point it needs only to be mentioned that the k.l.r. (amendment) act, 1974 (1972?) by which explanation ii-a was introduced into the k.l.r. act has been included in the ninth schedule as per the constitution (34th .....
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