Court : Kerala
Reported in : [1982]134ITR695(Ker)
..... condition precedent is not satisfied, the notice issued would be without jurisdiction. the formation of the required belief by the ito before proceedings can be validly initiated under s. 34(1)(a) of the indian i.t. act, 1922, is a condition precedent; the fulfilment of this condition is not a mere formality; it is mandatory and a failure to fulfil that ..... lands there were serious title disputes with six claimants over the same claiming exclusive rights, the claimants being the said a.k. family, the govt. of kerala and the kerala wakf board, the petitioners family and two others. the lands owned and possessed by the tarwad were not fetching any appreciable income. in regard to the forest land, in view of .....
Tag this Judgment!Court : Kerala
Reported in : AIR1977Ker132
..... poti, learned counsel for the appellant when he states that such inter-dependence is not enough to constitute an entry in the balance-sheet as a valid acknowledgment under section 18 of the limitation act, when such balance-sheet is not signed by the debtor but he has signed only the profit and loss account where such entry is not seen ..... signed by the managing agent including his own name as one of the creditors of the company filed in proceedings under section 153c of the companies act was held not to operate as a valid acknowledgment of the liability of the company in respect of the remuneration of the managing agent.18. we may also refer to an old english ..... . only an acknowledgment of liability in respect of the right which has been made in writing signed by the party against whom such right is claimed could be a valid acknowledgment. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1975Ker91
..... deceased vellappa rowther. regarding ext. b-7, the learned judge discussed the position in paragraphs 12 and 13. in paragraph 12, he recorded that there is a valid and clear acknowledgment in writing by the 4th defendant, of the debt due to the plaintiff, and as it was made within three years, it will save limitation ..... think that it can save limitation only against the person making the acknowledgment. therefore, it cannot avail against the other heirs. regarding part payment, under section 19 of the act, the position is difficult, and judicial decisions are conflicting. the matter requires careful consideration. we may read sections 18, 19 and 20: '18. (1) where, ..... the time of making the acknowledgement, and that it makes little difference whether there was only a sole contractor when she liability was incurred. in rustomji's limitation act 6th edn. at page 254 occurs the following : 'co-debtors. no implied agency. section 20 speaks only of joint contractors and not also of joint and .....
Tag this Judgment!Court : Kerala
Reported in : AIR1973Ker36
..... strifes, and disputes as to title, and scramble for possession as between the assignees. when tathunni moopil nair's case air 1961 sc 552, relating to the validity of the land tax act 1955 was heard by the supreme court, hopes and promises of effecting a survey of these lands had been dallied before the courts. in the later land tax ..... , which came into force on 27-4-1955. at the time when they were thus introduced by the amendment, the constitutional validity of the malabar tenancy act. (madras act 14 of 1930) had provoked a difference of opinion between two judges of the madras high court in r. c. no. 86 of 1954 and other cases, and the ..... gopalan nambiyar, j.1. these writ petitions attack the constitutional validity of the kerala private forests vesting and assignment act 26 of 1971 passed into law on 23-8-1971 replacing an earlier ordinance 14 of 1971. the act is sought to be saved only under article 31-a of the constitution: and bereft of the protection of that article, it was conceded .....
Tag this Judgment!Court : Kerala
Reported in : AIR1972Ker27
..... arises here as the various facets of article 14 have been fully settled by the supreme court. i am clear that section 129 of the transfer of property act is valid as read down in the light of part iii of the constitution. counsel for the respondent is right in his submission that order xxvii-a of the ..... imams have evolved the three ingredients of declaration, acceptance and vesting of possession under the then conditions, there is no hint anywhere of any taboo on a mussalman reducing a gift to writing, to get it attested or to get it registered by any public authority. it is significant to notice that before the amending ..... on grounds of religion in the extreme acceptation of the word, without serious risk of terminological in exactitude.15. the position may be basically different in the case of wakfs, trusts and gifts of a religious or pious or charitable nature like sadaqahs. indian humanity is not secular enough to obliterate religious sentiment. article 25 protects the right .....
Tag this Judgment!Court : Kerala
Reported in : AIR1971Ker98
..... in state of bihar v. kameshwar singh, air 1952 sc 252 and vishoshwar rao v. state of madhya pradesh, air 1952 sc 252, that an objection to the validity of an act relating to acquisition of property on the ground that it did not provide for payment of compensation was an objection based on article 31(2), and that it was ..... must, in consequence, fail. but what was held in air 1952 sc 252 was, as stated in paragraph 82 of this very judgment, 'that an objection to the validity of an act relating to acquisition of property on the ground that it did not provide for payment ot compensation was an objection based on article 31(2), and that it was ..... to separable application, and the second to the problem of separable language. cooley in his treatise on 'constitutional limitations' 2nd edn, at page 250 said: 'a legislative act may be entirely valid as to some classes of cases, and clearly void as to others. ...... in any such case, theunconstitutional law must operate as far as it can, and it will .....
Tag this Judgment!Court : Kerala
Reported in : AIR1970Ker289
..... . the common contentions taken by the defendants were that the udampadies relied on by the plaintiffs had not taken effect and that the plaintiffs had not derived any valid right to the plaint property under the documents evidenceed by exts. b, d and e, that in any event the defendants having redeemed the mortgage evidenced by ext ..... and narayana pillai, jj. have come up before me on a reference by my lord the chief justice under section 23 of the travancore-cochn high court act, 1125 (act v of 1125) in view of the different opinions expressed in the separate judgments delivered by the two learned judges constituting the division bench. under the terms ..... the mortgage came to an end and the correlative right arose in the mortgagor 'to recover possession of the property'. the framers or the transfer of property act have clearly recognised the distinction between the procedure which follows a mortgagor's desire to redeem a subsisting mortgage and the procedure which follows the arising of a .....
Tag this Judgment!Court : Kerala
Reported in : [1970]77ITR489(Ker)
..... to mohammedan law, has come before the courts, under the indian income-tax act of 1922, on several occasions. till the passing of the mussalman wakf validating act of 1913, the settled position was that there can be no valid dedication by way of wakf unless it was predominantly one for a charitable purpose. if the dominant object ..... was to perpetuate the property in the family of the settlor, or to use it for the aggrandizement of the settlor and the members of his family, the wakf ..... of the privy council decision in mohammad ibrahim riza malak v. commissioner of income-tax, a.i.r. 1930 p.c. 226 it was held that the wakf validating act, 1913, can be understood or construed as having introduced a third element in the case, namely, 'pious' purpose, as distinguished from 'religious' or 'charitable' .....
Tag this Judgment!Court : Kerala
Reported in : AIR1969Ker38
..... as may be specified in the orden(g) .................................(h) ....................................(i) ....................................(i) ....................................neither before the learned judge nor before us the constitutional validity of either the act as a whole or sections 3 and 5 thereof separately was challenged the attack was confined only to the levy order, the requisitioning order and ..... rather than mandatory, failure to lay the instrument at all, or within the time specified, in no way affecting its validity.'22. the sub-section (6) of section 3 of the act requires only 'every order made ...... by the central government or by any officer or authority of the central government' ..... be possible to fix the price under section 3(2)(c) of the act, for carrying out the object and purpose of the act.54. if it is found that the maximum prices orders of 1965 are legally valid the further submission on behalf of the respondents was that the maximum prices .....
Tag this Judgment!Court : Kerala
Reported in : [1967]63ITR791(Ker)
..... from jurists like ameer ali, and eventually resulted in the passing of the mussalman wakf validating act, 1913. it is common ground that the beneficiaries under the wakf with which we are concerned are the wife and minor children of the assessee, and that it is a wakf that is valid under the mussalman wakf validating act, 1913.it is interesting to note that the judicial committee chose to follow the ..... the supreme court was a case under sub-section (1) of section 41 of the indian income-tax act, 1922. under that sub-section, in the case of income, profits or gains chargeable under the act which the mutawalli of any wakf which is valid under the mussalman wakf validating act, 1913, is entitled to receive on behalf of any person, the tax shall be levied upon and .....
Tag this Judgment!