Court : Kerala
Reported in : (1989)76CTR(Ker)139; [1989]176ITR481(Ker)
..... the people's wealth. this matter had been noted in one of the early decisions of the madras high court in sivasubramanya v. secretary of state for india in council [ 1886] ilr 9 285.52. even when specific statutory provisions were made for preservation of large areas of private forests, timber used to be pirated recklessly and ..... 10. it is, however, useful to refer to the observations of stamp l. j. in the recent decision (dunmore v. mcgowan [1978] 2 all 85) that rowlatt j.'s dictum was one which could be pressed too far. an argument based upon that dictum was actually rejected in the case. (see the comment by john tiley : receivability and ..... question to be probed into is whether those underlying assumptions are applicable to the three trading segments subjected to the special treatment under sections 44ac and 206c of the act. of all the three articles already referred to, the foremost one is alcoholic liquor. are there any specialities in relation to this trade which would justify its .....
Tag this Judgment!Court : Kerala
Reported in : [1999]240ITR668(Ker)
..... petition, it is not necessary to mention the entire factual details. suffice it to say, that the petitioner filed return for 1978-79 and the assessment for the said year was pending. at that stage, the petitioner filed a petition before the settlement commission ..... to have the case settled in terms of section 245c of the income-tax act. the settlement commission by order dated january 25, 1991, cancelled the registration given to the petitioner for the assessment years 1975 ..... , 1979, and that cancellation of registration under section 186 of the act can be made only within a period of eight years from march ..... section 271(1)(c) of the income-tax act. the above facts are admitted by both the parties.2. the point that is now taken by the petitioner is that the return filed for the year 1978-79 is for the period ending on march 31 .....
Tag this Judgment!Court : Kerala
Reported in : AIR1989Ker61
..... in relation to the functioning of the arbitral bodies. initially, the government passed an order, g.o.ms. no. 53/78/pw & e dt. 8-5-1978 by which arbitration provision was abolished with reference to contracts having financial involvement of rs. 2 lakhs and below. things would not appear to have improved much, even thereafter ..... same, we are of the view that arbitration provision in the m.d.s.s. does not any longer have application when the parties had by a conscious act, done away with the arbitration machinery. in that view of the matter, we hold, overruling the subordinate court, that the agreement does not visualise any arbitration arrangement ..... 8. even after the attempted annihilation of the arbitration clause, could something spring up in the form of an arbitration provision for the only reason that the arbitration act by its section 20 enables appointment of an arbitrator in specified contingencies? -- is the question that needs to be tackled now. one fact to be immediately and .....
Tag this Judgment!Court : Kerala
Reported in : AIR1993Ker57
..... to be struck off, in the light of the principles enunciated in kamla devi v. rathi ram (1986) 2 dmc 308 (punj & har), jai singh v. khimi bhiklu, air 1978 him pra 45 and marczuk v. marczuk (1956) 1 all er 657 (ca). even so, the matter has to be considered on merits and it has also to be ensured ..... to be examined. the syrian catholics domiciled in the erstwhile travancore area, are not governed by any statutory enactment in the matter of marriage.11. the indian christian marriage act in force in other parts of the country, has not been extended to this area, in forty two years after the constitution was enacted. there was no statute earlier ..... is fraud in the meaning of s. 19, and certainly in canon law, that made the wife consent to the marriage. again,'no human power can replace matrimonialconsent, an act of will by which a man andwoman, through an irrevocable covenant,mutually give and accept each other, in orderto establish marriage'. (canon 817)consent, which is vital to the validity .....
Tag this Judgment!Court : Kerala
Reported in : (1992)ILLJ115Ker
..... in the club premises was treated as one within the establishment of the company.31. in lala ram. v. management of dcm chemical works ltd, (1978-i-llj-507) the assault on an officer attempting to resist an encroachment of the factory area was held sufficient to impose punishment under the relevant standing ..... misconduct and the employment. glaxo laboratories case (supra) made it 'abundantly clear and incontrovertible', that the casual connection in order to provide linkage between the alleged act of misconduct and employment must be 'real and substantial, immediate and proximate and not too remote or tenuous'.33. in the glaxo laboratories' case, (supra) ..... . the workmen were found guilty. the punishment of dismissal was accordingly imposed.3. the union thereupon invoked the adjudication procees visualised under the industrial disputes act, 1947.4. many contentions were raised by the union to assail the dismissal.5. one ground for complaining about procedural impropriety of the enquiry was .....
Tag this Judgment!Court : Kerala
Reported in : AIR2006Ker26; I(2006)DMC155; 2005(4)KLT1
..... division bench upheld the claim of the illegitimate children. in doing so, their lordships noticed the decision of the andhra pradesh high court in lakshmamma v. narasamma, 1978 (2) andh. lt 205, wherein the court was concerned with the estate of one narasappa who died in 1966. the division bench quoted with approval the ..... was necessarily intended to have retrospective effect and if the court can unhesitatingly conclude in favour of retrospectivity the court would not hesitate in giving the act that operation unless prevented from doing so by any mandate contained in law or an established principle of interpretation of statutes. in holding so, it ..... be governed by the same rules relating to marriage, succession, minority, guardianship, adoption and maintenance as hindus.24. thus, it has to be noticed that the four acts commonly called as 'the hindu code', brought under their canopy, diverse social groups and subjected them to uniform laws.25. now, the diverse, but accepted, practices .....
Tag this Judgment!Court : Kerala
Reported in : [2010]187TAXMAN1(Ker)
..... collector : air 1976 delhi 166, jasraj v. state of rajasthan : air 1977 raj. 150, special tahsildar (r. w.l.a.) v. sri pethavanallur mayuranathasami temple air 1978 mad. 406, special land acquisition officer v. godrej & boyce : air 1987 sc 2421 and abdul majeed sahib v. district collector : air 1994 ker. 171.8. per ..... 'compensation' or 'enhanced compensation' are concepts which are drawn by the legislature bearing in mind the meaning it has come to acquire under the land acquisition act. in other words, the word 'compensation' must mean compensation which is given under an award passed by the appropriate collector and the words 'enhanced compensation' ..... that 'compulsory purchase' is only another and equivalent expression for 'compulsory acquisition'. this is not correct. the term 'compulsory purchasers not defined in the electricity act. we must, therefore, consider its meaning as commonly understood in this country. lord morton of henryton in hudson's 36 tax case 28 gave his dissenting .....
Tag this Judgment!Court : Kerala
Reported in : AIR1991Ker1
..... complete if it had not been renounced by the defendant.'learned judge also placed reliance on the following observations of lord halsbury in delivering the opinion of the privy council in sayad mohammed v. fateh mohammed (1894 ilr 22 cal 324):'whatever system of pleading may exist, the sole object of it is that each side may be ..... plaintiff doing business at the downstair portion of the building at the time when the sale deed was executed.19. in ram bilas ojha v. bishwa muni, air 1978 sc 1094 the supreme court had occasion to consider the plea of bona fide purchase. in that case, the plaintiffs/prior purchasers filed a suit for specific performance ..... restraining the 1st defendant from alienating the property. it falls for consideration whether there is a substantial compliance with the requirements of section 16(c) of specific relief act and forms 47 and 48 of first schedule in civil p.c. if the answer is yes, then the further question is whether substantial compliance with requirements of .....
Tag this Judgment!Court : Kerala
Reported in : I(1987)ACC461; AIR1987Ker47; [1990]68CompCas192(Ker)
..... , including the right of appeal from its decision, remain the same.' 8. in secy, of state v. chellikani rama rao, air 1916 pc 21, the privy council considered the provision in the madras forest act laying down right of appeal to the district court in respect of rejection of a claim put forward before the forest settlement officer. the following observations are ..... co-operative insurance society ltd., madras v. lazarammal ravel, air 1974 mad 379, by the calcutta high court in gurdev kaur v. rash behari das, 1979 ace cj 304 : (air 1978 cal 547), by the allahabad high court in u.p.s. r.t. corpn, v. janki devi, air 1982 all 296 (fb), by the karnataka high court in k. chandra ..... of order xli would not apply. we do not think this decision can be supported in the light of the long line of decisions of the house of lords, privy council and the supreme court already referred to. the decision of the mysore high court in b. p. venkatappa setty v. b. n. lakshmiah, 1973 ace cj 306 : (air 1973 mys .....
Tag this Judgment!Court : Kerala
Reported in : [1979]117ITR921(Ker)
..... 0 and that it was entitled to a refund of rs. 25,000 already paid. the commissioner appealed to the privy council. the privy council accepting the contention of the commissioner said that though they might be prepared to endorse the view taken by the allahabad high ..... , and also that any general right of appeal from its decision likewise attaches. the same principle had been expressed by the privy council in adaikappa chettiar v. chandrasekhara thevar . that decision stated that where a legal right is in dispute and the ordinary courts of ..... or wrong must govern the relations of the parties in the particular case. the privy council further observed (p. 8): 'it is to be noticed that under section 66(5) of the act of 1922, the judgment of the high court is to contain the grounds upon ..... has also brought to our notice a decision of the delhi high court in l. bansi dhar and sons v. cit [1978] hi itr 330, where the division bench of that court had said that, in a reference to the high court under section 66 .....
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