Court : Kerala
Reported in : [2007]8STT33; (2007)7VST323(Ker)
..... economic legislation but on that account alone it cannot be struck down as invalid. the courts cannot, as pointed out by the united states supreme court in secretary of agriculture v. central reig refining company [1950] 94 led. 381 : [1950] 338 us 604 be converted into tribunals for relief from such ..... and terminologically, in the ordinary and primary sense which it bears in its context, without omission or addition. of course, parliament is to be credited with good sense; so that when such an approach produces injustice, absurdity, contradiction or stultification of statutory objective the language may be modified sufficiently to ..... of india : [1957]1scr233 , k.t. moopil nair v. state of kerala : [1961]3scr77 , atiabari tea co ltd. v. state of assam : [1961]1scr809 , state of punjab v. jullundur vegetables syndicate : [1966]2scr457 , devi dass gopal krishnan v. state of punjab : [1967]3scr557 , municipal corporation of delhi v. birla cotton, spinning and weaving mills : [1968] .....
Tag this Judgment!Court : Kerala
Reported in : [1988]169ITR84(Ker)
..... the founder was to benefit the public'. this decision was later confirmed by the supreme court. (see abdul sathar haji moosa sait dharmastapanam v. commissioner of agricultural income-tax : [1973]91itr5(sc) ).44. as the wealth-tax officer was of the view that the wealth belonging to the trust has escaped ..... the order of the appellate assistant commissioner or, as the case may be, the commissioner (appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decisionthereon and the reasons for the decision.'7. pointing out that the order of the appellate assistant commissioner must necessarily contain ..... assessments and he, therefore, added them. aggrieved by this order, the assessee appealed to the appellate assistant commissioner, reiterating its earlier contentions and also stating that the wealth-tax officer exceeded his jurisdiction in so far as he travelled outside the directions contained in the order of remand. the appellate assistant .....
Tag this Judgment!Court : Kerala
Reported in : AIR1971Ker98
..... the rural area. it is designed to provide for the ownership of land by its tiller, for improvement of employment conditions, opportunities for agricultural labour, extension of agricultural credit, reduction of rural indebtedness, and fiscal and financial policy in relation to land reform including tax measures to promote improved land utilisation and distribution ..... government and cooperative societies (the exemption ending at the close of three years from the commencement of the act), lands purchased by the kerala financial corporation or institutions similar to it, lands belonging to industries or commercial undertakings, house sites, sites of religious institutions and cemeteries and burial and burning grounds ..... of law. for instance, see chicago and southern airlines inc., v. waterman steamship corporation (1948) 333 us 103 and keim v. united states, (1889) 177 us 290. i think, it is open to the legislature of a state having power to enact a law on a subject to enact a provision making .....
Tag this Judgment!Court : Kerala
Reported in : AIR1979Ker68
..... encumbrances charged thereon.'entry 86 of list i of the 7th schedule of the constitution reads :--'taxes on the capital value of the assets, exclusive of agricultural land, of individuals and companies, taxes on the capital of companies.'if the definition contained in the act for the expression 'capital value' is such ..... of the statutes governing those local authorities.24. there are 5 types of local authorities in the state, namely, municipal corporations constituted in respect of the citits of trivandrum, calicut and cochin under the kerala municipal corporations act, municipal councils set up under the kerala municipalities act in respect of areas constituted into municipalities, ..... building including that of the new constructions or additions or combinations or, as the case may be, of the building as so repaired or improved, and credit shall be given to the tax already levied. (5) where there are out-houses, garages or other structures appurtenant to the main building, the capital .....
Tag this Judgment!Court : Kerala
Reported in : AIR1994Ker308
..... may, by notification, exempt from the operation of sub-section (1) any owner, namely:--(a) the central government; (b) any state government; (c) any corporation owned or controlled by the central government or a state government; or (d) any local authority. 178. it is significant to note that the section itself provides exemption by notification the central ..... other hazardous industries merely because they pose a hazard or risk to the community. such industries in the modern set up may be necessary for the industrial, agricultural and economic growth of the country and the resultant well-being of the people. but we must strain every nerve to minimise the hazard or risk to the ..... -1994 and covers a liability to the extent indicated by the rule. the first respondent has further stated that in addition to the premium payable an equal amount was also paid as required under the statute to the credit of the environment relief fund constituted by the government of india. it is also said that the .....
Tag this Judgment!Court : Kerala
Reported in : AIR1994Ker179
..... regard to the above and they are the subject matter of arbitration. according to the commissioner, the contracts are one-sided, beneficial only to the kerala state construction corporation and against the interests of the devaswom. the actual cost of the work has gone several times the estimated rate. the commissioner has made suggestions on this ..... of part ii). the commissioner took different samples of paddy from different gunny bags and got them examined by dr. r. gopalakrishrian, former director of research, kerala agricultural university, thrissur. he is a very experienced officer and was the rice adviser to the government of kerala. the certificate given by him has been referred to, ..... conclusion that the bank was in financial crisis. the commissioner found that shri vellodi could not read the balance sheet. he does not know about the debit/credit ratio. he does not know anything about the guidelines issued by the reserve bank of india to determine the liquidity of the bank. he does not .....
Tag this Judgment!Court : Kerala
Reported in : AIR2000Ker131
..... by the encroachers. wherever it is necessary is being taken up by the soilconservation department. soil conservation is an ongoing programme of the agriculture and forest department of the state government and adequate funds are provided every year for the purpose. condition (vi) as per the scheme prepared for compensatory afforestation of 57180 ..... the two interests and this exercise must be left to the persons who are familiar and specialized in the field. (goa foundation v. konkan railway corporation. air 1992 bom 471'.]33. julius stone said:'while the use of either ideas or social conditions as the constant involves abstraction from the concrete chronology ..... is part of the process of participate justice and 'standing' in civil litigation of that pattern must have liberal reception at the judicial door-steps. fertilizer corporation kamagar union v. union of india, air 1981 sc 344.'test litigations, representative actions, pro bono publico and like broadened forms of legal proceedings are .....
Tag this Judgment!Court : Kerala
Reported in : AIR1982Ker12
..... not been any proper consultation with the financing banks as required under section 32 (2) of the act. the bank has been insured under the deposit insurance corporation act 1961. the reserve bank of india has taken upon themselves the liability to completely discharge the obligations towards such depositors and their deposits. the reserve bank ..... renewed by the branch managers and ratified by the executive committee;(d) in many instances to make the borrowers eligible for renewal cheques are discounted and credited to show credit balance and on renewal the amount is fully withdrawn;(e) all these happened because of ineffective inspection, supervision and control of the work of the ..... which a reasonable person might reasonably reach. such is. j think, plain from padfleld v. minister of agriculture, fisheries and pood ((1968) ac 997) which is a landmark in our administrative law and which we had in mind in secretary of state for employment v. aslef (no. 2) ( (1972) 2 qb 455. 493, 510). so much .....
Tag this Judgment!Court : Kerala
Reported in : AIR1995Ker172
..... (1972) 2 scr 218 : 1972 ker lt 377 : (air 1972 sc 230) reading:'if the state were to use lands for purposes which have no direct connection with the promotion of agriculture or welfare of agricultural population the state could be restrained from using the lands for those purposes. any fanciful connection with these purposeswould not be ..... or managers) thereof for the time being, shall be the karanavans (chiefs) of four distinct families, may be supposed to have established this species of corporation with the object of securing the due performance of the worship and the due administration of the property of the temple by the instrumentality of a class of ..... in pursuance to the said bill. he has also spoken about the constitution of sankaran nair commission and the report submitted by him. a corporation known as'malabar temple development corporation' was constituted in 1969 to improve the finances of the malabar temples and their affairs. the witness was a member of that committee which .....
Tag this Judgment!Court : Kerala
Reported in : 2012(2)KLT133(SN)(C.No.129)
..... 1986(3) scc 454 = 1986 lab ic 855= 1986(2) lln 858(sc). violation of principles of natural justice depends upon facts of each case. u.p.state road transport corporation vs. musai ram. 2000 llr 1(sc). principles of natural justice are but the means to achieve the very opposite end, which would be a counter productive device. ..... not vitiate the enquiry. c.i.poulose vs. labour court and another - 1996 (1) klj 515. enquiry officer himself cannot be prosecutor and judge. y.tatachary vs.acharya ngr agricultural university, 2000 (85)flr 817(a.p). place of enquiry cannot be restricted to the place of establishment. saudik asia ltd., vs.maruthi m jagdale, 2002(2) clr 1018 ..... by the principal, it is evident that the petitioner had availed himself of only 14= casual leave in 2007 and there was balance of = casual leave to his credit which had lapsed. this fact shows that the statement of the head accountant that the tampering of = day leave of december 2007 by the petitioner for his benefit in .....
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