Court : Kerala
Reported in : [1981]130ITR301(Ker)
..... be treated as advance tax paid. the learned counsel relies on the oft-quoted dictum of lord asquith of bishopstone in east end dwellings co. ltd. v. finsbury borough council [1952] ac 109 that:'if you are bidden to treat an imaginary state of affairs as real, you must surely, unless prohibited from doing so, also imagine as ..... the tax payable on regular assessment.11. the learned counsel for the revenue relies on the decision of the gujarat high court in bharat textile works v. ito : [1978]114itr28(guj) . the question, in that case, was whether the assessees who had paid advance tax long after the due dates for payment of instalments but in the ..... claim for interest on the excess amount paid on summary assessment under section 172, clause (4), was rejected on the ground that there is no provision in the act for interest on such payments. on further appeal to the income-tax appellate tribunal, cochin bench, the appellate tribunal directed payment of interest to the assessees under section 214 .....
Tag this Judgment!Court : Kerala
Reported in : AIR1995Ker337
..... . the petitioners have preferred the original petition praying for a writ of certiorari, a writ of mandamus and a declaration containing four prayers. the petitioners did not press the prayers in respect of mandamus but have restricted their prayers to (a) issue a writ of certiorari to quash exts. p1 to p4 and (b) ..... according to that letter, the present spate of petitions arose after the declaration that thandans are scheduled caste. there were a large number of similar petitions during 1978-79 when the government issued orders stating that thandans other than ezhavas and thiyyas as scheduled castes. at that time many people who claimed themselves as thiyyas ..... not include thandan caste as one of the scheduled castes in that state. consequent on the re-organisation of the states by the states re-organisation act, 1956 (central act 37 of 1956), the travancore-cochin state and the malabar district were integrated to form kerala. after the re-organisation of states, the president promulgated .....
Tag this Judgment!Court : Kerala
Reported in : [1991]71CompCas1(Ker)
..... group with considerable money power, the editorial policies of which have been largely designed to serve its own business interests rather than to serve as an instrument of free press in india. mathrubhumi has steadfastly over the years kept itself aloof from big business and monopoly interests. as annexure a-13 to the rejoinder affidavit dated march 29, ..... 603 stated that:'bona fide here cannot simply mean that they are not making a profit out of their office or acting in it from private spite, nor is bona fide a short way of saying that the council has acted within the ambit of its powers and, therefore, not contrary to law. it must mean that they are giving ..... refusal of registration of transfer the court would look into such reasons to find out whether they were legitimate or otherwise (see south indian bank ltd. v. joseph michael [1978] 48 comp cas 368 (ker)). thus, the grounds for rejection mentioned in the minutes of the board of directors have to be examined in order to find out .....
Tag this Judgment!Court : Kerala
Reported in : 2008(3)KLJ699
..... been made to the authorities by the moonniyur grama panchayat regarding illegal filling up of paddy fields and the paddy field protection council of the area has also objected to the unauthorized conversion of paddy fields into garden land by the 5th respondent. the ..... the government regarding a new policy and contending that after the issuance of that policy document, the second respondent issued online press release and a circular - ext.p14. that circular issued by the dpi with reference to ext.p13 government order reiterates ..... only to those 'existing schools' as defined in section 2(3) and falling within section 3(4) of the act.92. the act was made because it was deemed necessary to provide for the better organisation and development of educational institutions in the state, ..... to be satisfied for grant of recognition of schools. the full bench of this court in fr. mathew v. state of kerala 1978 klt 763 held that rules 2a, 9, 11 and 17 amplify rule 2. so much so, those rules work in unison .....
Tag this Judgment!Court : Kerala
Reported in : AIR1982Ker156
..... harla's case (air 1951 sc 467} cannot therefore be distinguished on the assumption (an erroneous one) that a resolution of council of ministers coutd not do duty for a legislative act. the resolution of council of ministers had legislative efficacy provided there was adequate publicity and in a mode known to law.50. according to us, ..... '. during the process of its motion through the legislative anvil there is publicity for the measure. the matter is debated in the legislature and discussed in the press and sometimes in the platforms. but this is not the case with subordinate legislation which often issues from the secretariat of the government or other offices. the ..... the law', as against the 'twilight area of maladministration'.19. the following passage occurring at p. 624 in smt. maneka gandhi v. union of india, air 1978 sc 597, is the index-finger of approach of courts towards law and legal procedure:'article 14 strikes at arbitrariness in state action and ensures fairness and equality of .....
Tag this Judgment!Court : Kerala
Reported in : AIR1971Ker314
..... . it should not be confused with applying the law to individual cases, as suggested by the learned advocate general. this was pointed out by the privy council in punjab province v. daulat singh, (air 1946 pc 66). lord thankerton observed.'the majority of the federal court appear to have contemplated another form of ..... the argument that the impugned provisions can be severed by confining them to mortgages of agricultural land meant to implement or further agrarian reform was again strongly pressed. i have earlier adverted to the reasons why such a severance is not possible.the full bench decision in govinda pillai's case. 1971 ker lt ..... time old mortgage documents and the mortgagees in possession have effected valuable improvements, but have no protection for their improvements. in thousands of cases documents acted upon as tenancies were capable of being interpreted as mortgages. before the advent of tenancy legislation tenants themselves had taken and preferred to take mortgages with .....
Tag this Judgment!Court : Kerala
Reported in : (2002)176CTR(Ker)268; [2002]258ITR679(Ker)
..... broad and plentiful interpretation. the judgment of the bench of nine judges in s.r. bommai v. union of india, air 1994 sc 1918, is pressed into service to establish that ours, is a federal constitution.26. there is no difficulty in accepting the principle that because under the scheme of our constitution ..... has been transferred to the general revenue account of the central government under the companies unpaid dividend (transfer to general revenue account of the central government) rules, 1978;or (ix) certificate of documents under the exports and imports policy (1997-2002) of the government of india; or (x) certification for exchange control purposes which ..... 7) of the wealth tax rules, 1957,from the whole of service tax leviable thereon'. 40. the council of the chartered accountants of india has passed a resolution under section 2(2)(iv) of the chartered accountants act, 1949 which has allowed the chartered accountants in practice to render the following services: .'(i) financial .....
Tag this Judgment!Court : Kerala
Reported in : AIR1988Ker151
..... mark-sheet has been tampered with, the examination taken by the candidate can be cancelled at a later stage.8. chapter 7 of the university first ordinances, 1978, deals with the conduct of examinations. ordinance 23 in that chapter is in the following terms.'debarring candidates and quashing results : if at any time after ..... of the university statutes, the university had no power to withdraw the candidature. the situation in the instant case is entirely different. the provisions of the act, statutes and ordinances quoted earlier give sufficient power to the syndicate to cancel the examinations and to debar a student from appearing in arty examinations to be ..... or degrees granted to the petitioners. so they contended that the impugned orders are illegal and have to be ignored.6. section 5 of the kerala university act, 1974, enumerates the powers of the university. clause (v) of that section enables the university to grant diplomas, certificates or other distinctions to persons who .....
Tag this Judgment!Court : Kerala
Reported in : AIR1988Ker191
..... and discipline found f. guilty and suspended him indefinitely from all university examinations. f. challenged that action contending that the commission acted against the principles of natural justice. repelling this contention the privy council held : 'their londships are, therefore, satisfied that the interviews, so far as they went, were fairly conducted and gave the ..... 'it appears that the 5th respondent is also a member of the syndicate. under section 23 of ch. vii of the kerala university first ordinances, 1978, syndicate shall have power to quash the results of the examination taken by the candidate, and/or debar him from appearing for any examination of the university ..... mark sheet has been tampered with, the examination taken by the candidate can be cancelled at a later stage. 7. chapter 7 of the university first ordinances, 1978, deals with the conduct of examinations. ordinance 23 in that chapter is in the following terms. 'debarring candidates and quashing results : -- if at any .....
Tag this Judgment!Court : Kerala
Reported in : AIR1996Ker369
..... and not with regard to the discipline of students.18. counsel for the university also referred to ordinance 8 of chapter iii of the kerala university first ordinances, 1978 to contend that syndicate has got power to conduct an enquiry if a complaint is made by a student of his explusion from an affiliated college. i am ..... there is no illegality of infirmity in the decision taken by the enquiry commission which was upheld by the college council. 1 have found that vice-chancellor and the syndicate have no jurisdiction under the kerala university act, the kerala university first statutes, or the ordinances to sit in judgment over the decision taken by the college ..... section 5(xxii) of the kerala university act, 1974 confers power on the university to make inspection of affiliated colleges and on issue such direction as the university may deem fit. reliance also was placed on ordinance 8 of chapter iii of the kerala university first ordinances, 1978 to contend that respondents 1 and 2 are .....
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