Judgment Search Results Home > Cases Phrase: rubber act 1947 section 15 provisions regarding licences under section 14 Court: kerala Page 5 of about 923 results (0.230 seconds)

Food Inspector, Chalakudy Municipality and anr. Vs. Prabhakaran and or ...

Court : Kerala

Reported in : 1983CriLJ81

..... local (health) authority shall intimate the result to the vendor from whom the sample has been taken and also to the person, whose name, address and other particulars have been disclosed under section 14a of the act, within 10 days from the receipt of the report from the public analyst.the controversy before us is whether the term 'immediately' should be read so as to hold that where the copy of the report is not ..... of the result of analysis in form iii delivered to him under sub-rule (31 of rule 7, by registered post or by hand, as may be appropriate, to the person from whom the sample of the article was taken by the food inspector, and simultaneously also to the person, if any, whose name, address and other particulars has been disclosed under section 14a of the act:provided that where the sample conforms to the provisions of the act or the rules made thereunder, and no prosecution is intended ..... sub-section (3) of section 11 obliges the food inspector to send the sample by the 'immediately succeeding working day and rule 17 adverted to obliges him to do so in regard to the sample to be sent to the public analyst as well as to the sample to be sent to the local (health) ..... regard being had to the nature of the act and the nature of the punishment under the act any default or delay which would cause noticeable prejudice to an accused should be frowned upon and the prosecution must fail in that event, a different, approach is beset with very evil consequences as it may open the door .....

Paristhithi Samrakshana Sangham Vs. State of Kerala and ors.

Court : Kerala

Reported in : 2009(2)KLJ161

..... in other words, only after the audit report from the expert body, namely cess or cwrdm, and giving regard to the said report only, the expert committee under section 9 of the act shall fix the quantity of sand that can be removed from the kadavus or river bank. ..... it is clear that without due regard to the opinion of the expert bodies, namely, the cess and cwrdm, the expert committee under section 9 of the act cannot fix the quantity of sand that can be removed from the kadavus or the river ..... despite the stringent provisions prescribed under the act introduced in the year 2001, there have been complaints that indiscriminate sand minding has been going on in various ..... functions of the district expert committee: - subject to the other provisions of this act and the rules made thereunder, the district expert committee shall have the following powers and functions, namely: (a) to identify the kadavu or river bank in a district in which, sand removal may be permitted;(b) to fix the total quantity of sand that can be removed from a kadavu or river bank giving due regard to the guidelines of expert agencies like the centre for earth ..... any river or kadavu during any season of the year;(j) to carry out the directions given by me government, from time to time;(k) to exercise such other powers and perform such other duties as are conferred on it by this act and rules made thereunder;(l) to advise on any other matter to carry out the provisions of this act.5. ..... the said provision reads as follows .....

State of Kerala, represented by Joint Commissioner (Law) Vs. M/s. M.R. ...

Court : Kerala

..... not directly relatable to the field of levy of sales tax, including grant of exemptions or reductions in the rate of sales tax, we think that it is apposite to look into the provisions of the rubber act, 1947; also to note the priority that could be given to some of the affidavits and certificates which have come from the institutions and officers connected with rubber board, which holds under that act. 19. ..... clause (h) of section 3 of the rubber act provides the definition for rubber: rubber, means- (i) crude rubber, that is to say, rubber prepared from the leaves, bark or latex of any rubber plant; (ii) the latex of any rubber plant whether fluid or coagulated, in any stage of the treatment to which it is subjected during the process of conversion into rubber; (iii) latex (dry rubber content) in any state of concentration, and includes scrap rubber, sheet rubber, rubber in powder and all forms and varieties of crepe rubber, but does not include rubber contained in any ..... regard to the materials produced by both the sides after the order of remand, it cannot but be said that the overwhelming scientific opinion coming through the experts in the field of rubber and polymer technology is that compound of rubber or rubber compound, which is the product of the assessee s unit in question, is a finished rubber product ..... shall also be open to the parties to raise additional issues/questions of law before the high court by filing proper affidavits in that regard in terms of this order. 9. .....

Commissioner of Income-tax Vs. Malayalam Plantations (India) Ltd.

Court : Kerala

Reported in : [1993]204ITR735(Ker)

..... 's case : [1981]132itr414(bom) , have also taken the view that, in passing a consequential order under section 260(1) of the income-tax act, the tribunal is competent to decide any other objection left undecided on the earlier occasion and, for that purpose, it is not necessary that there should be any direction or order to that effect from the high court. ..... at that time, the assessee took up the plea that it had an alternate contention before the commissioner of income-tax in the same proceedings to the effect that even if the rubber replantation subsidy is income, the receipt is agricultural in character and so, the said plea should be adjudicated while passing the consequential order under section 260(1) of the income-tax act. ..... while passing the consequential order under section 260(1) read with section 254(1) of the income-tax act, the appellate tribunal is competent to consider and dispose of such of those questions or aspects which were not the subject-matter of the decision of the high court or the appellate tribunal itself on the earlier occasion. ..... : [1981]132itr414(bom) , held that a point not considered while disposing of the appeal has to be considered at the time of passing the consequential and final order under section 260(1) of the income-tax act, 1961. ..... following its earlier decisions in similar cases, the tribunal held that the rubber replantation subsidy received from the rubber board is not an income liable to tax under the income-tax act. .....

Commissioner of Income-tax Vs. Travancore Rubbers and Tea Co. Ltd.

Court : Kerala

Reported in : (1996)136CTR(Ker)479; [1996]221ITR585(Ker)

..... 2 is in favour of the revenue should not the tribunal have in view of the provisions contained in section 51 of the income-tax act and read with the decision of the supreme court in : [1981]131itr451(sc) given appropriate direction to the assessing authority ?' ..... have observed above that it is the finality of the situation relating to the forfeiture of the agreements that changes the character of the amounts, additionally because even under the original agreement the amounts that are described differently could not be said to have any connection with the subject-matter thereof. ..... must be made clear that when on a bare reading of the section, application thereof cannot be thought of it would be unnecessary and would be termed as casual, to proceed to consider and venture to make observations in regard to the submissions in the context.24. ..... 75,000 received by the assessee in respect of the agreements for sale of old and uneconomic rubber trees is revenue income assessable to income-tax when forfeited consequent to termination of the said agreements for breach thereof by the ..... would be more than elementary to state that an agreement of sale is only a contract between the parties and does not create any kind of interest or legal right with regard to the property which is the subject-matter of the agreement. ..... we have already held that immediate nexus with regard to the character of these amounts being income is the forfeiture as a result of the cancellation of the agreements by the .....

State of Kerala and anr. Vs. Venmony Panchayat and anr.

Court : Kerala

Reported in : AIR1987Ker8

..... 375/1a of venmoney village, having been vested in the said panchayat under section 82 of the kerala panchayats act, 1960 (hereinafter referred to as the act), no part of the said land is liable for assignment under the provisions of the kerala land assignment act and the rules made thereunder and for consequential reliefs. ..... that being the position, the panchayat contends that neither the government nor the tahsildar can treat the said land as government land for the purpose of making assignment under the provisions of the kerala land assignment act and the rules made thereunder. ..... case of the first respondent-panchayat is that the land stands transferred and vested in the panchayat under section 82(1) of the act, it being part of the water course of achankovil river. ..... appears to us therefore that there was no occasion for the learned single judge to consider the provisions of section 82(1) of the act, as amended. ..... 1962 is a certified copy of the proceedings of the collector of cannahore as per which an approved list of lands vested in the panchayat under section 82 of the kerala panchayats act, was directed to be delivered to the panchayat. ..... would clearly show that section 82 of the panchayats act can have no application in respect of land appertaining to the baliapattam river vested in the government under section 3 of the kerala land conservancy act. ..... (as he then was) has observed as follows in para 8 of this judgment:'under section 82(1) of the panchayats act all watercourses...... .....

Haji Abdul Kader Sahib Vs. Commissioner of Income-tax, Madras

Court : Kerala

Reported in : AIR1960Ker317; [1961]42ITR296(Ker)

..... in that case, the question referred to the high court was, whether the receipt of cheques in bhavanagar, amounted to the receipt of sale proceeds there; the high court, purporting to act under section 66 (4), called for a supplementary statement of the case from the tribunal so as to cover the question which had not been referred, 'whether there was any request by the assessee, express ..... appeal, which the tribunal had previously dismissed for default.the punjab high court in that case held, that only those questions which arise out of the tribunal's order under section 33(4) could be referred, and after examining the scope of section 66 (4) observed that 'the high court may refer the case back to the appellate tribunal to make additions thereto or alterations therein, if the court is satisfied that ..... tribunal for reference question (ii) was drafted, by hint in the following form :'whether on the facts and in the circumstances of the case, goodwill being an intangible asset comes within the definition of section 2(4a) of the indian income-tax act so as to come within the provision of section 12b and assessable under tax on capital gains? ..... 3,12,358 on the applicant is right in law especially having regard to the value of the items transferred and the consideration being satisfied by the issue of shares which could not have had a market ..... year 1947-48, corresponding to the accounting year which ended 31-3-1947, the income-tax officer made an assessment under section 12-b of the act on .....

Commissioner of Income Tax Vs. Thiruvambadi Rubber Co. Ltd.

Court : Kerala

..... (1) notwithstanding anything contained in any other provisions of this act, where in the case of an assessee, being a company, the total income, as computed under this act in respect of any previous year relevant to the assessment year commencing on or after the 1st day of april, 1997 but before the 1st day of april, 2001 (hereafter in this section referred to as the relevant previous year) is less than thirty per cent of its book profit, the total income of such ..... made by the assessee in the assessment which was rejected by the assessing officer is exclusion of income derived on sale of old and unyielding rubber trees credited in the profit and loss account prepared by the assessee under the provisions of the companies act, based on which block assessment under the income tax act has to be made. ..... s.10(1) in chap.3 excludes agricultural income, going by the above decisions of the honourable supreme court we are unable to uphold the finding of the tribunal that sale proceeds of old and unyielding rubber trees is also agricultural income which position assessee itself does not canvass because if the assessee take such a position, assessee should have paid huge amount of agricultural income tax which would be ..... , to be considered is whether the sale proceeds of old and unyielding rubber trees credited by the assessee in the profit and loss account prepared under the provisions of the companies act above referred is an item covered by clause (ii) of explanation to s.115ja(2) of the act. .....

Abdul Majeed Kalathil Vs. the District Collector,

Court : Kerala

Reported in : 2009(3)KLJ54

..... 'bootlegger' means a person who distils, manufactures, stores, transports, or takes away, imports, exports, sells or distributes any liquor, intoxicating drug or other intoxicating substances in contravention of the abkari act, (1 of 1077) and the rules and orders issued there under or any of the provisions contained in any other law for the time being in force, or knowingly spent or utilises money or give support or give aid to do any of the matters mentioned above, by any person or ..... person who illegally takes possession, either for himself or on behalf of others, of any movable or immovable property belonging to government or government owned institutions or of any person and includes a person who creates illegal tenancies or lease or licence agreements or any other agreements, express or implied, in respect of such illegal possession of such properties or construction of unauthorised structures thereon or who attempts to collect from any possessors of such properties, rent, compensation or other charges by ..... vehicles are to be dealt with under the provisions of the act, better and more specific provisions other than section 17 are required to be introduced ..... in the said decision, at paragraph 18, it was held as follows:section 27(2)(d) of the act states that a valid licence issued by the administrator 'may contain such conditions, limitations and restrictions as the administrator may think fit to impose and different conditions, limitations and restrictions may be imposed for .....

Abdul Azeez Vs. State of Kerala

Court : Kerala

Reported in : 2010(1)KLT394

..... mentioned therein and having regard to the importance of the subject only, enactment of said regulatory statute was imperative and the toho act provides for appointment of an appropriate authority to deal with the matters specified in sub-section (3) of section 13 thereof and by reason of the said provision, appropriate authority has specifically been authorised to investigate any complaint of the breach of any of the provisions of the transplantation of human organs act and central bureau of investigation was constituted under the delhi special ..... police establishment act, 1946 is the authority specified under the act to make in vestigation in connection with the complaint and only the authorised authorities could ..... , petitioner was illegally transporting river sand without any licence or permit and therefore, committed the offences under sections 12 and 20 of the act. c.c. .....