Judgment Search Results Home > Cases Phrase: the code of civil procedure kerala amendment act 1957 Page 2 of about 5,228 results (0.222 seconds)

Commissioner of Wealth Tax Vs. N. J. Chandy.

Court : Kerala

Reported in : (1996)131CTR(Ker)469

..... :the question referred is as follows :'whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the advance tax paid by the company and shown on the asset side of the balance sheet, should not be deducted from the provision for taxation while valuing the unquoted equity shares held by the assessee ? ..... george dominic (1996) 131 ctr (ker) 468] the same question was involved and relying on the above decision of the supreme court we have already taken a similar view to the effect that the advance tax paid is really an asset but the pro forma of balance sheet in schedule vi of the companies act requiring it to be shown as such. ..... 'obviously what is required is to find out the character of the advance tax paid by the company and consequently shown on the asset side of the balance sheet should be taken into consideration or is required to be deducted in the process of taxation while valuing the unquoted equity share value in regard thereto as far as the assessee is concerned. ..... 1d of the wt rules has an explanation and if the said provision is referred to, it would be seen that with reference to the balance sheet in question the amount of advance tax paid cannot be required to be reduced from the value of the assets reached on the basis of calculation relating to the value of unquoted equity shares. ..... 1d of the wt rules, 1957 the break-up value of the unquoted equity shares is to be computed. .....

Commissioner of Income-tax and ors. Vs. T.K. Shahal Hassan Musaliar

Court : Kerala

Reported in : [2001]247ITR395(Ker)

..... the only restriction was that the amounts under the 11 certificates which were invalidated could not be recovered on the basis of the attachment orders issued and as far as possible, the procedure under the travancore income-tax act should be applied with regard to the liability under the travancore income-tax act. ..... the additional personal assistant to the collector, being a tax recovery officer within the meaning of section 2(44) of the income-tax act, 1961, is an authority constituted under section 221 of the income-tax act, 1961, to recover arrears of income-tax due under that act and, therefore, he is the corresponding authority referred to in the proviso to section 13(1) of the indian finance act, 1950, and is competent to take proceedings to recover the arrears of tax due under the travancore income-tax act. ..... the learned single judge has taken the view that since the legal representatives were not defaulters and that relevant certificates were not issued before the death of the assessee, the department cannot recover the amount under those certificates by amending the names of the parties in the certificates. ..... 9,15,458 was fixed by the centra] board of revenue as the amount due as per the settlement dated september 25, 1957, and as per the settlement dated october 24, 1957, the tax due was fixed at rs. ..... the legal representatives filed appeals before the supreme court as civil appeal no. .....

Sangli Miraj Kupwad Cities Municipal Corporation and Another Vs. Kisan ...

Court : Mumbai

..... . that clause, which has hereinbefore been set out in full, provides that notwithstanding anything contained in the code of civil procedure, 1908, or any other law for the time being in force no court shall grant any temporary injunction or make any interim order restraining any proceeding which is being or about to be taken under the provisions of the bill when it becomes an act ..... we must note here that after the second appeal was taken up for hearing, on 20th june 2014, this court exercised the powers under the proviso to subsection (5) of section 100 of the code of civil procedure, 1908 (for short the said code ), and framed the following two additional substantial questions of law. ..... . courts not to grant injunction notwithstanding anything contained in the code of civil procedure, 1908, or in any other law for the time being in force, no court shall grant any temporary injunction or make any interim order restraining any proceedings which is being or about to be taken under this act. 23 ..... . in the case of in re the kerala education bill 1957, the constitution bench of the apex court dealt with the scope of jurisdiction under article 226 of the constitution of india ..... . the jurisdiction under article 226 of the constitution of india can be taken away only by way of an amendment to the constitution of india .....

P.D. Palakattumala Devaswom, Represented by the Secy. Travancore Devas ...

Court : Kerala

Reported in : AIR1970Ker30

..... and under the travancore act before its amendment by the kerala civil courts act appeals could lie only to the high court since references were heard only by district courts -- section 38 thereof accordingly provides for an appeal to the high court from an award leaving appeals from mere decrees to be governed by the civil procedure code. ..... regard to the provisions of sections 12 and 13 of the kerala civil courts act, 1957 (which were not considered in 1965 ker lt 616), irrespective of the value, irrespective of whether the decision is on a reference under section 18 or one under section 30 of the central act (sections 18 and 27 respectively of the travancore act, and sections 20 and 32 of the kerala act) and irrespective of whether the dispute relates to the amount of the compensation, or to the title to receive it (in other words, the title to the land acquired -- apportionment when there is more than one person entitled is also a question of title, the question being the extent of the title .....

Poonkakandi Puthiyaveettil Chandu Nair Vs. Mundamkandi Kuttiambeth Abd ...

Court : Kerala

Reported in : AIR1974Ker17

..... section 102 of the code of civil procedure is therefore a bar to the maintainability of a second appeal. ..... the question whether a second appeal was maintainable will have to be determined with reference to section 102 of the code of civil procedure which is in these terms :-- '102. ..... this has to be determined in accordance with the provisions of section 12 of the kerala small cause courts act, 1957 and the schedule to that act. ..... item (9) in the schedule is 'a suit for the recovery of rent, other than house-rent unless the judge of the court of small causes has been expressly invested by the government with the authority to exercise jurisdiction with respect thereto'.it is admitted before us that the small cause court has been expressly invested by the government with authority to exercise jurisdiction in a suit for recovery of rent. ..... -- no second appeal shall lie in any suit of the nature cognizable by courts of small causes, when the amount or value of the subject-matter of the original suit does not exceed one thousand rupees. ..... the plaintiff thereafter withdrew the suit and the trial court as well as the first appellate court dealt with the matter as if the suit was a regular suit. ..... in fact, the suit as originally framed was never sought to be amended and no additional reliefs were asked for. ..... section 12 enacts that a court of small causes shall not take cognizance of the suits specified in the schedule as suits excepted from the cognizance of a court of small causes. 4. .....

Shajahan Vs. Mrs. Kamala Narayanan

Court : Kerala

Reported in : AIR1997Ker203

..... the division bench has answered the reference by holding that this court has power to extend the time beyond 30 days mentioned in the second proviso to section 52 of the act taking note of the very wide powers granted to the court under sections 148 and 149 of the code of civil procedure, especially section 149, in the matter of extending time fixed by the court for payment of the required court-fee. 2. ..... section 4a of the act is a new provision introduced in the act by the amendment act 6 of 1991. ..... padmanabha pillai, 1957 ker lt 1175 : (air 1958 kerala 88) wherein the full bench has taken a similar view while considering the effect of the proviso to rule 11 of order vii, cpc prior to 1976 amendment which was to the following effect: 'provided that time granted under clauses (b) and (c) shall not exceed 30 days in all. ..... has the court power or jurisdiction to extend the time for payment of 9/10th court-fee payable under section 4a of the kerala-fees and suits valuation act (for short 'the act') beyond the period of 30 days provided under the proviso to that section even if there are sufficient reasons for non-payment of court-fee within that time is the point referred for decision by the division bench in this case. ..... in the reference order in this case, the learned judge has taken the view that the decision in elizabeth's case (air 1992 kerala 108) (supra) requires reconsideration. .....

Territory of Guam Vs. Olsen

Court : US Supreme Court

..... [ footnote 4 ] the code of civil procedure provisions repealed by the court reorganization act had provided that the district court "shall have jurisdiction of appeals from the judgments, orders and decrees of the island court in criminal causes as provided in the penal code, part ii, title viii, and in civil causes. . . . ..... [ footnote 3 ]" the act also repealed the provisions of the guam code of civil procedure governing appeals to the district court, [ footnote 4 ] and created the supreme court of page 431 u. s. ..... court of appeals for the ninth circuit syllabus provision of 22 of the 1950 organic act of guam that the district court of guam "shall have such appellate jurisdiction as the [guam] legislature may determine" held not to authorize the guam legislature to divest the district court's appellate jurisdiction under the act to hear appeals from local guam courts, and to transfer that jurisdiction to the newly created guam supreme court, but to empower the legislature to "determine" that jurisdiction only in the sense of the selection of what should ..... other provisions of the reorganization act amended various territorial laws to change the references to the supreme court of guam from the appellate division of the district court as the appellate court. ..... 14, 1957, reproduced in s.rep. no. .....

Mohd. Riyazur Rehman Siddiqui Vs. Deputy Director of Health Services

Court : Mumbai

Reported in : 2009ACJ585; 2008(6)MhLj941

..... the parliament while amending section 100a of the code of civil procedure, by amending act 22 of 2002 with effect from 1 -7-2002, took away the letters patent power of the high court in the matter of appeal against an order of learned single judge to the division bench.section 100a of the code of civil procedure reads as....therefore, where appeal has been decided from an original order by a single judge, no further appeal has been provided and that power which used to be there under the letters patent of the high court has been subsequently withdrawn. ..... thus, we proceed to record and answer propositions of law formulated by us in paragraph 5 of the judgment as follows:(a) upon amendment of section 100-a of the code of civil procedure by amending act of 2002 with effect from 1st july, 2002, no letters patent appeal would be maintainable against the judgment rendered by the learned single judge of the high court under the provision of section 173 of the motor vehicles act, 1988. ..... it held that section 100a of the code of civil procedure would prevail over the provisions contained in section 5(ii) of the kerala high court act. ..... n subbiah choudhury reported in (1957) scr 488 and in that it has been pointed out that the appeal is a vested right. ..... n subbiah choudhry : [1957]1scr488 , spelt out the five propositions as precepts to right of appeal. ..... n subbiah choudhury reported in 1957 scr 488 and submitted that the appeal is vested right and it cannot be taken away. .....

Lakshmiji Sugar Mills Co. Ltd., Maholi Vs. Banwari Lal Tandon

Court : Allahabad

Reported in : AIR1959All546

..... to the second portion of order vi rule 17 of the code of civil procedure the learned judge stated : 'from the imperative character of the last sentence of the rule it seems to me clear that, at any stage of the proceedings, all amendments ought to be allowed which satisfy the two conditions (a) of not working injustice to the other side, and (b) of being necessary for the purpose of determining the real questions in controversy between the parties ..... suit would probably be met by a plea of the act of limitations; that in the circumstances of this case such a defence would be inequitable; and that, the respondent not having appeared, their lordships are not in a condition to put her on terms as to ner defence to a fresh suit; they have come to the conclusion that the fairer course is to do what the judge of the court of first instance might, under the code of procedure, have done at an earlier stage of the course, namely, allow the appellant to amend his plaint so as to make it a plaint ..... the other case (s) air 1957 sc 3631 (supra) after discussing the matters in detail and approving the remarks of batchelor j, in ilr 33 bom 644 (supra) it was stated (paragraph 11) : 'the same principles, we hold, should apply in the present ..... jardine skinner and co; 0043/1957 : 1957crilj1346 and pirgonda hongoncla ..... : [1957]1scr438 (supra) : [1957]1scr595 (supra); : air1924cal57 (supra) : air1952cal78 (supra) : air1956cal630 (supra), air 1925 nag 62 (supra), ilr 33 bom 644 (supra) and : air1945mad33 .....

Padmanabha Pillai Krishna Pillai Vs. Damodaran Vasudevan and ors.

Court : Kerala

Reported in : AIR1965Ker18

..... since then an explanation has been added 'to rule 1 of order xxxiii, code of civil procedure which reads as follows:'where the plaintiff sues in a representative capacity, the question of pauperism shall be determined with reference to the means possessed by him in such capacity'.5. ..... would support the view taken in the two decisions of the madras high court referred to in that judgment, and observed that in the absence of a similar provision in kerala it was unnecessary to pursue the question. ..... prior to this, the madras high court had, by an amendment, included the same explanation. ..... this explanation was added by notification published in the kerala gazette dated 9-6-1959. ..... d 1) was a suspicious document and that even if the mortgage was valid the price of the equity of redemption was more than sufficient to pay the court-fee of rs. ..... an application to sue in forma pauperis was dismissed by the court below on the ground that the petitioner was possessed of means. ..... sree patteswaraswami devasthanam, air 1949 mad 714:'under explanation (iii) when a plaintiff sues in a representative capacity, the question of pauperism shall be determined with reference to the means possessed by him in such capacity. ..... the second point was that even if the tarwad was possessed of property sufficient to pay the court-fee, the petitioner in his individual capacity was not possessed of any property and that he was therefore entitled to sue in forma pauperis. ..... d 3 dated 23-3-1957. .....