Court : Kerala
Reported in : AIR2006Ker58; 2006(4)CTC273; [2006(2)JCR94]; 2005(4)KLT865
..... (l995 (2) klj 661), it was held that an order passed rejecting an application for amendment of written statement in original petition filed under section 104 of the patents act is appealable under section 5(i) of the high court act.10. ..... the apex court considered the question whether an order passed under section 17b of the industrial disputes act in a writ petition is appealable under clause 10 of letters patent (patna) act wherein an appeal will lie only against judgment in employer in relation to management of central mine planning and design institute ltd. v. ..... virji raisi air 1984 bombay 39, while considering the maintainability of appeal under letters patent (bombay) act against order passed under section 24 cpc, held that even though only judgments are appealable and an order passed by the single judge is not a judgment so as to maintain an appeal as held by the apex court in asrumati debi's case (supra), when an order decides ..... accordingly, the right will not be restricted or denied unless such a construction is unavoidable. ..... ) held as follows:'the enactment of a law to regulate the practice and procedure in the high court will certainly fall within the residual power of the state legislature. ..... jawala prasad gupta (1970 klt 941) wherein the question was whether the appeal is maintainable under section 5(i) of the high court act against an order passed in the inherent jurisdiction under section 561a of cr.p.c. .....
Tag this Judgment!Court : Kerala
Reported in : AIR2007Ker57; 2006(4)KLT405
..... acquired the right, if unsuccessful, to go up in appeal from the sub-court to the high court and from the high court to the federal court under the federal court (enlargement of jurisdiction) act, 1947 read with clause 39 of the letters patent (mad) and sections 109 and 110 of the code of civil procedure provided the conditions thereof were satisfied, unless that right had been taken away expressly or by necessary intendment by any subsequent enactment. 6. ..... , do specifically take away the right of appeal available to a party be it under section 5(ii) of the kerala high court act or under any letter patent act of the high court. ..... no further appeal under section 5(ii) of the kerala high court act is maintainable from the judgment, decree or order passed by a single judge under section 3(13)(b) of the high court act after 1.7.2002 in view of the amended section 100a of the code of civil procedure inserted by act 22 of 2002.the observations of the full bench as reproduced above thus clearly manifest that the right earlier available to a party to file appeal under section 5(ii) of the kerala high court act has been taken away by the amendment ..... even though numbered as appeal against first appeal as per the established practice and rules of this court, the appeals are in fact second appeals, the first appeal having been dismissed by the learned single judge of this court. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1998Ker231
..... of civil procedure, 1908 (5 of 1908), applicable to appeals from original decrees, and notwithstanding anything to the contrary in any enactment for the time being in force, an appeal shall only lie in any proceedings under this act to the high court from the award, or from any decree of the high court passed on 'such appeal as aforesaid' an appeal shall lie to the supreme court subject to the provisions contained ..... of state, air 1923 lahore 275 considered the scope of section 54 of the land acquisition act read with clause (10) of the letters patent and took the view that right of appeal to a bench of two judges is not impliedly barred by section 54 of the land acquisition act. ..... the learned judges felt that the intention of the amending provisions was to restrict further right of appeal so that there will not be further delay in the disposal of the ..... administration of justice' is an item which was originally included in entry 3 of list 2 of the seventh schedule' which enables the state legislature to make law for regulating the practice and procedure of the high court in relation to the administration of justice. ..... ittan pillai, 1981 ker lt 260 : (air 1981 ker 129) has considered the question as to whether an appeal would lie to a division bench against the decision of a single judge in a civil miscellaneous ..... kuldip lal bhandari, air 1970 delhi 37 held that an appeal against the decision of a learned single judge would lie under clause (10) of the letters patent to a division bench .....
Tag this Judgment!Court : Kerala
Reported in : [1967]66ITR250(Ker)
..... that there is no material difference, in regard to the matters arising for determination in this case, between the provisions in the two acts.counsel on behalf of the petitioner urges that the order, exhibit p-1, apparently passed in exercise of the powers under section 154 of the income-tax act, 1961, corresponding to section 35 of the indian income-tax act, 1922, is without jurisdiction in that there was no error apparent on the face of the record justifying action being taken under the ..... regular assessment, the income-tax officer finds that no payment of tax has been made in accordance with the foregoing provisions of this section, interest calculated in the manner laid down in sub-section (6) shall be added to the tax as determined on the basis of the regular assessment'and urged that this section is imperative that interest should be charged in the assessment order and that from the mere fact that no interest has been charged in the ..... it was ruled that it must be supposed that the proviso was actually in the statute book when the order was passed, though actually there was no such provision in the act, then, and the question as to whether there was a patent error or not should be determined on the basis that the proviso existed at the time of the order of assessment. ..... (2) where a person is under section 43 deemed to be an agent of another person and is assessed upon the latters income. .....
Tag this Judgment!Court : Kerala
Reported in : (1960)ILLJ299Ker
..... to grant the permit was what was contained in a covering letter by the director of state transport which was extracted in the judgment, and under law, the alternative remedy prescribed by the motor vehicles act is only by way of revision, under section 64a, to the state transport authority, which in essence is only a discretionary remedy.it remains only to apply the rule laid down by the supreme court in the three cases referred to above. ..... the position with regard to a writ of prohibition, except where the violation of a fundamental right or of rules of natural justice can be posited, the existence of an alternative remedy always operates as a bar to certiorari, or at least imposes a check and a restriction, so formidable as to limit its issue, even on jurisdictional defects to grave and extreme cases. ..... (v) if an inferior court or tribunal,(a) acts wholly without jurisdiction, or(b) patently in excess of jurisdiction, or(c) manifestly conducts its proceedings contrary to the rules of natural justice and all accepted rules of procedure which offends the superior court's sense of fair-play,the superior court ..... the direction impugned la open to the objections pointed out by the learned counsel for the petitioner and adverted to above, the view may reasonably be taken, that they constitute but errors, may be patent errors, committed b$ the authority in exercising his jurisdiction, but do not establish, that he had acted wholly without jurisdiction, or in patent excess of jurisdiction. .....
Tag this Judgment!Court : Kerala
Reported in : 2003(2)KLT1009
..... is not to a trade mark holder/brand name holder for sale under a trade mark or a brand name, the sale by such dealer will be the first sale exigible to tax under section 5(1) of the act and consequently a second sale of the very same goods by the purchasing dealer to a trade mark holder or brand name holder for sale by him under a brand name or trade ..... goods to a trade mark or brand name holder for sale under a trade mark or brand name whether there is any further scope for levy of tax based on section 5(2) of the act on the still later transaction of the brand name/trade mark holder and consequently the need for the dealer who sells the goods to the trade mark/brand name ..... provision, the state legislature has provided that sales of purchased goods by dealers holding patent or trade mark shall not be deemed to be resale within the meaning of section 2(26) of the act and the turnover of sales of goods purchased by such dealers shall not be ..... the state for classification upon a reasonable basis and what is reasonable is a question of practical details and a variety of factors which the court will be reluctant and perhaps ill- ..... dealer liable to tax under section 5(1) of the act, by virtue of the first and second schedules to the act, in the case of goods taxable at the point of sale, is the person who effects the first sale in the state if his total turnover exceeds the limits specified in section 5(1) and also casual traders and agents of non-resident dealers ..... 1970 .....
Tag this Judgment!Court : Kerala
Reported in : AIR2004Ker111; 2004(1)KLT55
..... laws if within the area of operation as provided under list i or list iii is recognised'.in view of the principles discussed above, it is clear that the provisions contained in section 100a of the code of civil procedure will prevail over the provisions contained in section 5(ii) of the kerala high court act regarding a further appeal to a bench of two judges from the decision of a single judge, we have already found that a decision rendered by single judge is to be ..... procedure, 1908, applicable to appeals from original decrees, and notwithstanding anything to the contrary in any enactment for the time being in force, an appeal shall only lie in any proceedings under this act to the high court from the award, or from any part of the award, of the court and from any decree of the high court passed on such appeal as aforesaid an appeal shall ..... well settled that while dealing with a non obstante clause under which the legislature wants to give overriding effect to a section, the court must try to find out the extent to which the legislature had intended to give one provision overriding effect ..... or order of such single judge in such appeal or from any decree passed in such appeal'.clause 40 of the objects and reasons it is stated as follows:-'under the letters patent, appeals lie, in certain cases, against the decision of a single judge in a second appeal. ..... act, 1958 regulate the business and exercise of powers of high court in the state of kerala and, therefore, regulate the practice .....
Tag this Judgment!Court : Kerala
Reported in : AIR1985Ker134
..... already noticed, the very language of clause 15 of the letters patent suggested that certain orders not specifically excluded from its first part were capable of being treated as 'judgments' within its scope; the situation arising from the juxtaposition of 'judgment' and 'order' in clause (i) of section 5 of the high court act, and the deliberate omission of 'order' from clause (ii), was ..... appeals from judgments or orders passed in such interlocutory proceedings, section 4(6) could not have been restricted to appeals from original judgments and orders of a single judge ..... need for suitably amending clause (ii) of section 5 'so as to clarify' the true position, and added : '..............it is necessary to take note of the fact that according to the practice obtained in this court no further appeal has till now been sought to be filed against the decision of a learned single judge of this court in a civil miscellaneous appeal preferred under section 104 of the code of civil procedure, ..... pillai 1981 ker lt 260 : (air 1981 ker 129 (fb)) the question was whether a further appeal would lie to a bench of two judges, under section 5(ii) of the kerala high court act, from the decision of a single judge disposing of a cma preferred under section 104 of the civil procedure a code; and the ..... tractors export air 1970 sc 1168 the supreme court was called upon to construe the meaning of the expression 'judgment, decree or final order' used in article 133(1) of the constitution, and their lordships .....
Tag this Judgment!Court : Kerala
Reported in : AIR1976Ker3
..... where, therefore, the award is found to be a nullity because of invalidity of the arbitration agreement or, for any other reason or the award is prima tacie illegal and not fit to be maintained, the court has power under section 17 of the act to set it aside without waiting for an objection to the award being tiled or without considering any application for setting it aside, if there be any, these are matters which really go to the root of the award itself ..... agree'.the decision of the bombay high court referred to in the above quotation contains the following observation:--'if the award directs a party to do an act which is prohibited by law or if it is otherwise patently illegal or void it would be open to the court to consider this patent defect in the award suo motu, and when the court acts suo motu no question of limitation prescribed by article 158 can arise'.this latter observation was taken note of by the supreme court in (air ..... , the suo motu power of the court to invalidate the award can be exercised only if there is any patent illegality or voidness or the award directs a party to do an act which is prohibited by law. ..... in this view there is no patent illegality in the appointment of the arbitrator by the 1st respondent and therefore it is not possible to hold that the reference was invalid and as such that the court should set it aside suo ..... if this illegality is not patent and requires an enquiry to find that out the court may not be justified in exercising its suo motu .....
Tag this Judgment!Court : Kerala
Reported in : (2010)231CTR(Ker)306
..... however, the ito disallowed the claim for the reason that the deduction under section 80o of the act is admissible only in respect of income received from foreign enterprises in consideration of use outside india of any patent, invention, design, registered trade mark and the consideration here is not for any such use. ..... covered by the patents act, trade marks act, designs act etc. ..... after hearing both sides and after going through the orders of the tribunal, we are unable to accept the contention of the appellant because in our view, the items covered under section 80-o of the act are generally items falling under the group 'intellectual property rights' which are patents, trade marks, designs etc. ..... the appellant claimed benefit of deduction under section 80o of the it act, 1961 (for short 'the act'). .....
Tag this Judgment!