Judgment Search Results Home > Cases Phrase: state agricultural credit corporations act 1968 section 25 reserve fund Court: kerala Page 33 of about 363 results (0.282 seconds)

Harrisons Malayalam Ltd. and ors. Vs. State of Kerala and ors.

Court : Kerala

Reported in : (1998)150CTR(Ker)564

..... rate prescribed under schedule 1 introduced by finance act, 1987, was invalid, and the reference was answered accordingly. it is those orders which are being challenged by state in each of the above mentioned writ petitions.19. since we have already taken the view that assessment as per the new schedule can be made only from ..... 1701/88 are dismissed. the original petitions which stand referred, are disposed of as follows:op nos. 10413138, 113, 307 & 30818918. these writ petitions are filed by state of kerala challenging the orders passed by district judge, thodupuzha under s. 9a of the kerala plantations tax act, 1960, on a reference by the appellate authority. 1st ..... 1987. the bench decision of this court relied on by the learned judge should be treated as impliedly overruled by the supreme court in karimtharuid tea estate ltd. vs . state of kerala : [1966]60itr262(sc) . the question that was considered by this court as well the supreme court was whether the kerala surcharge on tax act, 1957 .....

Cit Vs. Nedungadi Bank Ltd.

Court : Kerala

Reported in : [2003]130TAXMAN93(Ker)

..... cit (1999) 240 itr 355. counsel also relied on the decisions of the karnataka high court in cit v. corporation bank ltd. : [1988]174itr616(kar) and the decision of the supreme court in cit v. karnataka state co-operative apex bank : [2001]251itr194(sc) and mehsana district central co-operative bank ltd. v. ito : [ ..... of lading, railway receipts, warrants, debentures, certificates, scrips and other instruments, and securities whether transferable or negotiable or not; the granting and issuing of letters of credit, travellers cheques and circular notes; the buying, selling and dealing in bullion and specie; the buying and selling of foreign exchange including foreign bank notes; the acquiring, ..... demand, the investment, i.e., the deposits as well as the securities, provide a source from which these requirements can easily be met. thus, the credit of the bank remains unimpaired and its moneys continue to earn interest.' (p. 119)15. the division bench has clearly noted that the question whether .....

Khan Bahadur Chowakkaran Keloth Mammad Keyi Vs. Wealth-tax Officer, Ca ...

Court : Kerala

Reported in : [1962]44ITR277(Ker)

..... on the net wealth of an assessee to the extent that it is or may be said to be made up of his agricultural income, pertains to the legislative field marked by entry 46 in the state list. the charging section in the act as quoted above does not purport to tax any 'income' whatever, but only the ..... has been established by the use of the term 'individual' in the indian income-tax act, 1922. gurtu j. did not agree that hindu undivided family is a corporation or 'a corporate judicial entity', though at the same time, he was not prepared to lay down that it is 'a mere collection of individuals'; according to him, it is ..... as based, the presumption of constitutionality cannot be carried to the extent of always holding that there must be some undisclosed and unknown reasons for subjecting certain individuals or corporations to hostile or discriminating legislation.'the wealth-tax as disclosed by the statement of objects and reasons 'is a constituent of an integrated tax structure... apart from the .....

Harrisons and Crosfield Limited Vs. Industrial Tribunal and ors.

Court : Kerala

Reported in : (1976)IILLJ289Ker

..... .12. section 23 of the act provides for a presumption of the accuracy of the statements and particulars contained in the balance sheet and profit and loss account of a corporation or a company other than a banking company duly audited by the comptroller and auditor general of india or by auditors duly qualified to act as auditors of companies under ..... be deducted. the tribunal has rightly allowed this deduction. the question whether such amount can be remitted to a foreign country or whether it has to be reserved to the credit of the foreign concern in india or even whether that is being treated as an item of expenditure by the indian company docs not appear to be material, for irrespective ..... ,000 per mensem to sri podar would have been open to examination if as a matter of fact it had been paid.17. the case before the supreme court in state of mysore v. workers of gold mines 1958--ii l.l.j. 479, was one in which an award of the industrial tribunal relating to payment of bonus was under .....

Krishnan Kakkanth Vs. Government of Kerala and ors.

Court : Kerala

Reported in : AIR1996Ker329

..... outlets all over kerala. so also kerala agro-industries corporation ltd. (for short 'kaico') which is a government of kerala undertaking, has only 11 outlets all over kerala. various schemes either sponsored by the central government or state governments are implemented for the development of agriculture. as part of this scheme, government of kerala ..... jahangir bhatusha v. union of india, air 1989 sc 1713, the question came up for consideration was whether the exemption from customs duty given to state trading corporation and not to private importers was violative of article 14 of the constitution. the supreme court held that the material on record showed that international ..... but there may be clear and good reason for making a departure. viewed in the background of the reasons for granting a monopoly to the state trading corporation, acting as an agent or nominee ofthe central government in importing the specified oils, it will be evident that policy considerations rendered it necessary to .....

Chief Secretary and ors. Vs. Mathai Kuriakose and ors.

Court : Kerala

Reported in : AIR1989Ker113

..... refurnishing of the existing arrangement , if not evolving an altogether new legal defence system, for intelligently and imaginatively dealing with the forest cases throughout the state, should be thought of without any further waste of time. the facts of the present case and the experience of the court in relation to very ..... 1877 act) does not confer the right of suit for disturbed possession as against the government. that is obviously to serve a salutary purpose. the state as an institution needs effective protection, when it has necessarily to manage its affairs through human agencies, which sometimes may include persons without necessary involvement and ..... were actually evicted as contended by the defendants.'the relevant averment in the plaint reads : (vernacular matter omitted).p.w. 1 while giving evidence, stated as follows :(vernacular matter omitted)in cross-examination, he was asked a pointed question about the issue of notice by the divisional forest officer as directed .....

Abdul Nazar Vs. Iyyathumma and Others

Court : Kerala

..... making inspection and it is the duty of the commissioner to comply with the same and if it is not possible for the commissioner to give notice, he must state that fact in the report. commissioner is also expected to mention in the report the manner in which the attempt was made to give notice to the parties before ..... necessary details so as to enable the court to arrive at a just conclusion to meet the ends of justice. 9. further, in the decision reported in jayaram v. kerala state electricity board (2015 (3) klt 275), this court has held that under sub-rule (2) of rule 10 of order xxvi of the code of civil procedure, the ..... points to be considered by the commissioner, which according to the tenant, the commissioner had omitted to consider at that time. the first respondent filed a detailed counter affidavit stating that the things to be noted by the commissioner later are not available at the time when the application was filed and those things are not required for proper consideration .....

A.S.N. Nair Vs. Sulochana

Court : Kerala

Reported in : 1981CriLJ1898

..... in the light of the background of the case and the dispute be tween the parties. it is this apprehension which she expressed in examination when she stated that (matter in mala-yalam omitted ed.) learned magistrate came to the conclusion that the offer made by the husband is not genuine or bona fide. though ..... v. munnidevi malviya : air1959all767 . iqbalunnissa begum v. habeeb pasha : air1961ap445 and mehrun-nisa v. noor mohamed : air1971all138 support this contention, while the decisions in ram khe-lavan v. state : air1952all958 , syed ahmad v. n. p. taj begum air 1958 mys 128 : 1958 cri lj 1201, teia bai v. shankarrao : air1966bom48 , raniit kaur v. dr. avtar ..... (4) of section 488 of the code of 1898 (which is identical to the corresponding provision in the present code) would be attracted. moreover, as already stated by us. that decision proceeded on the basis that a wife who refuses to live with the husband and deny him consortium without any sufficient reason is not entitled .....

Commissioner of Income Tax Vs. Appollo Tyres Ltd.

Court : Kerala

Reported in : (1998)149CTR(Ker)538

..... 'unit certificate', 'unit holder and 'unit scheme' are as follows:'(i) 'securities' means share, debentures, bonds and other stock of any company or other body corporate whether incorporated in india or outside, and securities issued by any local authority in india, or by the government of, or a local authority, in any such country ..... as clearly to disclose the result of the working of the company during the period covered by the account and to disclose every material feature regarding credits or receipts and debits or expenses. clause 3(iv) provides for the disclosure of the information regarding the amount provided for depreciation. from the further ..... each accounting period during the expected useful life of the asset and that depreciation includes amortisation of assets whose useful life is predetermined. clause 4 states that the depreciation has a significant effect in determining and presenting the financial position and results of operations of an enterprise and that the same is .....

Dr. N.K. Mohammed Basheer and Others Vs. C.K. Ahmed Kutty

Court : Kerala

..... or partnership firm or property concerned or in any entity whether incorporated or not which is engaged or proposed to engage, as per clause (iii), in agricultural or plantation activities. 21. i stated form clause (c) of rule 11 of order vii of the code that unlike rule 2(2)(b) of order xiv that to reject the plaint ..... after the number of its members was reduced below the legal minimum. in paragraph 23, there is reference to the observations made by gower as to when all the corporate veil could be lifted. in short, the argument of learned senior advocate is that a company being juristic person cannot have fiduciary relationship with third, parties and that ..... shareholders. hence, it cannot be said that third petitioner, company was holding the property in trust for the respondent. it is contended that the principle of piercing the corporate veil of the company is available only when there is allegation of fraud but, in the present case request of respondent is that he may be given 90% of .....