Judgment Search Results Home > Cases Phrase: the bombay lifts act 1939 Court: kerala Page 1 of about 259 results (0.054 seconds)

Kerala Builders Forum and ors. Vs. State of Kerala and ors.

Court : Kerala

Reported in : 2009(3)KLJ228

..... therefore, it cannot be said that levy of duty is not upon the instrument but on the transaction.the object of the explanation is clear that if an agreement is entered into and that agreement itself contemplates the delivery of possession of the property within the stipulated time, then such an agreement should be deemed to be a conveyance for the purpose of duty leviable under the bombay stamp act.in the case on hand also, there is a specific stipulation in ext.p2 that the third petitioner will complete the construction of the flat by 31.12.2008 and handover possession within 90 days ..... the court must be astute to avoid the mischief and achieve the purpose of the law and not be misled by the 'maya' of legal appearances.in this case also, if the veil is lifted, it is clear mat the builder is building and selling flats to prospective buyers and the sale consideration is received in instalments. ..... the honourable supreme court, in that context, observed as follows:the presence of intermediate contractors with whom alone the workmen have immediate or direct relationship ex-contractu is of no consequence when, on lifting the veil or looking at the conspectus of factors governing employment, we discern the naked truth, though draped in different perfect paper arrangement that the real employer is the management, not the immediate contractor. .....

Crompton Greaves Ltd. Vs. Toshiba Anand Lamps Ltd. (Now Known as Keral ...

Court : Kerala

Reported in : AIR1987Ker27

..... argument of learned counsel for the appellant is that a suit having been filed in the bombay high court by one of the parties to the agreement and the motion of the other party for stay under section 34 of the act having been rejected, any further reference of the dispute to arbitration would be invalid. ..... if it be that the suit in the bombay high court is not with respect to the subject matter of the agreement or any part of it, then also since the agreement had been entered into before the institution of any suit of the nature described in the provision, section 20(1) is attracted. ..... sub-section (1) states that no reference nor award shall be rendered invalid by reason only of the commencement of legal proceedings upon the subject matter of the reference, but when legal proceedings upon the whole of the subject matter of the reference have been commenced between all the parties to the reference and the notice thereof has been given to the arbitrators, all further proceedings in a pending reference shall, unless a stay of proceedings is granted under section 34, be invalid.14. ..... plaintiff alleges that the defendant has violated several terms and conditions of the agreement and failed to lift the stipulated quantity of goods during the period may, 1975 to september, 1975 and totally failed to lift any goods from 1-10-1975 onwards causing heavy loss to the plaintiff. .....

Sri Ramalinga Mills (Cbe) Ltd. and ors. Vs. the Assistant Collector of ...

Court : Kerala

Reported in : 1988(14)LC264(Kerala); 1990(21)LC364(Kerala)

..... it was on these facts that the bombay high court held that as the import was at a time when no duty was payable for the reason of the notification under section 25(1) of the act, the goods are wholly exempt from duty even though the bill of entry was filed and the goods were cleared subsequent to the date on which the notification exempting the goods from customs duty had expired. ..... as observed by the full bench of the bombay high court there is no principle of law which overrides the provisions of the customs act and the definitions therein which compel the court to hold that if the import of goods occurs when the goods enter the territorial waters, the goods would not become export goods until they leave the territorial waters of india.8. ..... 599) : 1985 ecr 554 the learned judge observesit is possible to think that an exemption only suspends or eclipses chargeability, which can revive the moment it is lifted alternatively, exemption can also be construed as chargeability at 'nil rate if 'rate' in section 12 is the whole basis for chargeability.section 12 itself is subject to the exception 'as otherwise provided in the act or any other law for the time being in force'. .....

M.C. Babu, Proprietor, Continental Agencies Vs. State of Kerala, Rep. ...

Court : Kerala

..... in the view of what i have stated above the questions urged are answered as under (i) merely because the complaint against an accused is withdrawn by the complainant and the accused is consequently acquitted, he cannot after the expiry of two years from the date of attachment of his property, request to lift the attachment and release the property. ..... i am supported in this view by the decision of a division bench of the bombay high court in gurunath narayanan betgori, in re (1924 bombay 485). ..... soju (supra) regarding the application of sec.5 of the act to the extent it concerns sub sec. ..... (3) of sec.85 of the code is not a period of limitation butone of the twin conditions precedent, application of secs.4 to 24 of the act to the said period does not arise. ..... soju (2006 (4) klt 326) where the question raised for decision is, "is s.5 of the limitation act applicable at all to a claim petition under s.84 (1) of the code of of criminal procedure? ..... the expression "application" (referred to in the heading of sec.86) can mean an objection to a court; the request to a judicial officer; or the act of making or preferring a request. ..... 4 to 24 of the indian limitation act, 1963 (for short "the act" would apply to the period of two years mentioned in sub sec. ..... soju (2006 (4) klt 326) where learned judge observed that so far as proceedings under sections 83 to 86 of the code are concerned, the application of secs.4 to 24 of the act is not excluded in view of sec.29 (2) of the said act. 11. .....

Deputy Commissioner of Customs Vs. AyeshA.A.V.

Court : Kerala

..... further the case of lifting the corporate veil, if any, was to be made out at the time notices of demand were issued to the said company by making the directors/shareholders liable to pay the dues and the same being confirmed by the authorities under the said act. ..... : both the appeals are filed by the official respondents (customs preventive division) against the common judgment passed in two writ petitions filed by the wife and children of a "defaulter" under the customs act, 1962 (hereinafter referred to as "the act") and proceeded against under the customs (attachment of property of defaulters for recovery of government dues) rules, 1995 (hereinafter referred to as "the rules"); the rules having been framed in exercise of the powers conferred under section 156 read with section 142 of the act.2. ..... on the strength of the reasoning above, we respectfully agree with the findings rendered by three separate benches of the high court of bombay and hold that the judgment of the learned single judge is not liable to be interfered with, at all. ..... in all the afore-cited decisions of the high court of bombay, it is to be noticed that the directors of a company were sought to be proceeded against. ..... we have come across a decision of the high court of judicature at bombay in suman n.agarwal v. .....

Kadeeja Vs. Chandrika

Court : Kerala

Reported in : 2005(1)KLT434

..... i adopt the reasoning of the bombay high court in rama (supra) and hold that the period of limitation for making deposit actually expired while the strike was on and that since the deposit was made on the working day next after lifting of the strike, the deposit was made within ..... kalyan shroff (air 1956 patna 522) and submitted that for the purpose of section 4 of the limitation act, a court will have to be deemed to be closed if the presiding officer of the court is absent and there is no other officer competent to receive such ..... not however hesitant to opine that in situations where the working of a court becomes paralysed to the extent of nobody being able to file anything and even the presiding officer becomes helpless as in the present case, there will be justification for treating the day in question as a day when the court remained closed for the purpose of section 4 of the limitation act. ..... in support of his argument that strike by court staff and the court's inability to accept money will certainly come within the explanation to s .4 of the limitation act and therefore the view of the court below that the deposit was in time was certainly justified.8. ..... order xxi having been specifically excluded from the purview of section 5 of the limitation act, it will have to be stated in view of section 9 that once the period of limitation starts running, no subsequent disability or inability to institute a given proceeding will stop the running of time as regards the said proceeding. .....

The Commissioner of Wealth Tax, Thiruvananthapuram Vs. Associated Indu ...

Court : Kerala

..... the dispute is in respect of the scope of "net wealth" under section 2(m), we extract below the said provision for easy reference as follows: "(m) "net wealth" means the amount by which the aggregate value computed in accordance with the provisions of this act of all the assets, wherever located, belonging to the assessee on the valuation date, including assets required to be included in his net wealth as on that date under this act, is in excess of the aggregate value of all the debts owed by the assessee on the valuation date which have been incurred in relation to the ..... the short question arising for consideration in these connected appeals is whether the funds borrowed by the respondent company from the directors for releasing mortgage which the bank had over the assessee's property is allowable deduction in the determination of net wealth under 2(m) of the wealth tax act. ..... commissioner of income tax [227 itr 222] and the decision of the bombay high court in cit v. ..... the tribunal upheld assessee's contention by holding that when the funds borrowed from directors were utilised for discharging bank liability which led to lifting mortgage and release of the property the debt should be taken as incurred in relation to the asset. 8. ..... accordingly, in february, 1995, with the funds borrowed from directors, the assessee settled the bank loan and lifted the mortgage on the property. .....

National Insurance Company Ltd., Palai Vs. Philomina Mathew and ors.

Court : Kerala

Reported in : 1993ACJ1166; AIR1993Ker226; (1999)IIILLJ251Ker

..... so far as the first proviso to section 95(1)(b) is concerned, the liability of a driver, conductor, ticket examiner or of workmen carried in a goods vehicle, is covered by the act policy, if there is an award passed by the commissioner under the workmen's compensation act, 1923 and provided there is either negligence of the vehicle owner (employer) or a breach of statutory duty by him, and the claimants have opted to avail of their remedies before the commissioner in view of section 110-aa of the motor vehicles act, 1939, as discussed in point no. 2. 33 ..... accordingly, hold that in this type of case where the employer comes only under the workmen's compensation act, 1923, there is no liability under the motor vehicles act, 1939, the commissioner could pass an award against the insurer to the extent of no-fault liability under section 92-a in view of sections 92-d, 93(ba) and section 95 and the non obstante clause in section 92-e and sec-tion 95 of the motor vehicles act, 1939. ..... under section 14 of that act, the insurer was liable only if section 14 of that act applied; (b) the insurer could be made liable directly to the claimants outside section 14, if section 96(1) of the motor vehicles act, 1939 applied, up to the statutory limits in section 95 ..... the decision of the bombay high court in british india ..... there the driver of a vehicle, owned by a timber dealer, while driving the lorry, gave a lift and allowed a forester of the forestry department to travel and the forester was .....

Ray Constructions Ltd. Vs. Intelligence Officer

Court : Kerala

Reported in : 2005(2)KLT436; [2005]142STC323(Ker)

..... the apex court considered the definition contained in section 2(16) of the motor vehicles act, 1939, the definition contained in section 2(28) of the 1988 act is same as far as the main part of the definition is concerned which alone are relevant for the purpose of deciding the ..... more than one type of excavator, the question is as to whether the particular vehicle is a motor vehicle or ..... to a third party however would show that the earth mover machinery (excavator) run on chains were not considered as falling under the definition of the motor vehicles entry tax act therefore while taking the decision, one cannot loss sight of the distinguishing features as are present in the escavator with which we are concerned in deciding the exisibility to be taxed under the relevant provisions of the act having due regard to the definition contained in section 2(28) of the motor vehicles act it remains a tact that there may be ..... the excavator in question was brought from bombay belonging to the ..... , a partnership firm having its head office at bombay. .....

V.K. Mohammed Vs. R.T.A., Malappuram and ors.

Court : Kerala

Reported in : AIR1989Ker296

..... the tribunal felt that when both had secured equal marks, a licece to drive transport vehicle clearly gave an edge to the 3rd respondent as per the proviso to section 47(1)(f) of the motor vehicles act, 1939 (the act) ..... article 254 of the constitution enacts that if the provision of any state law is repugnant to any provision of a parliamentary law, which the parliament is competent to enact, them, subject to the provisions of clause (2) the parliamentary law, whether passed before or after the state law shall prevail and the state law shall to the extent of the repugnancy be void. ..... it has to be noted that the kerala act which amended the proviso under the central act was enacted by act 16 of 1968; whereas the central amendment granting preference to persons possessing driving licence was a subsequent enactment.13 ..... , it is obviously possible to obey both laws, by obeying the more stringent of the two, namely, the second one; yet it is equally obvious that the two laws are repugnant, for to the extent to which a citizen is compelled to obey one of them, the other, though not actually disobeyed, is nullified. ..... even if both the parties had obtained equal marks, there was no provision for giving preference on this ground under the provisions of the act as amended in kerala it is also stated that the 3rd respondent has three other vehicles and therefore, the possession of a driving licence is not much relevant in considering the question of grant.9 ..... state of bombay, air 1954 sc 752 and t .....