Judgment Search Results Home > Cases Phrase: the indian stamp assam amendment act 1955 Court: kerala Page 1 of about 271 results (0.102 seconds)

T. Chandri and ors. Vs. Kambrath Kanarakutty

Court : Kerala

Reported in : AIR1990Ker122

..... 'the learned counsel for the respondent contended that when the document was tendered, the admission was objected to and the document was marked subject to the objection as to the admissibility and in the circumstances, this is a case, where the dictum laid down in ram rattan's case (air 1978 sc 1393) (supra) would squarely apply, and the court cannot refuse to consider the question of admissibility by reason of the applicability of section 35 of the kerala stamp act, corresponding to section 36 of the indian stamp act. ..... as indicated above, finding that one of the stamps was not cancelled, and that the promissory note would be inadmissible in evidence, the plaintiff sought to amend the plaint by substituting a word 'voucher' for 'promissory note' wherever the expression occurred in i.a. no. ..... 3813/77, this court pointed out that the amendment sought was only for substitution of the word voucher' for the word 'promissory note' and did not seek to change the character of the suit and that therefore there was no justification for dismissal of the application and that the plaintiff cannot fall back on the consideration. ..... he filed a petition seeking to amend the plaint to substitute the word voucher for promissory note. ..... 7,993.35 on the basis of a document which is described as voucher in the plaint as amended. ..... 3813 of 1977, this court allowed the application for amendment.4. .....

T.P. Viswanathan Nair Vs. State of Kerala and ors.

Court : Kerala

Reported in : (1978)IILLJ258Ker

..... object was carried further by the prevention of corruption act 1947, (anti-corruption act) which incorporated the definition of the term ' public servant' as it stood in the indian penal code at the time of its enactments in ..... public servants within the meaning of section 21 of the indian penal code.it was said that the fiction was limited in its scope and purpose, and that the statutory provision would be unnecessary if the employees of the boald were ' public servants', even de hors the provisions of the section. ..... by the amendment act of ..... in that sense, we are inclined to think that the concept of the term ' public servant' in the indian penal code should pervade and animate the provisions of these statutory rules and regulations dealing with disciplinary matters relating to ' public ..... division bench of this court held that officers of the electricity board are ' public officials' within section 51 of the indian electricity act, 1910. ..... it was ruled these amendments to the penal code should be read into the provisions of the anti-corruption act as well, in the judgment of a division bench of this court in ..... inclined to think that it is possible to regard the penal code, the classification, control and appleal rules and other statutory provisions dealing with the disciplinary jurisdiction relating to public servants as parts of a pattern of comprehensive legislation aimed at preserving the purity and integrity of public servants and to stamp out corruption and misconduct among them. .....

National Bank for Agriculture and Rural Development. Vs. the State of ...

Court : Kerala

..... in the counter affidavit, in sum and substance, a stand has been taken to the effect that proviso to section 9a of the indian stamp act talks of a member only and, therefore, only a member of a co-operative society is exempted from payment of stamp duty on an instrument of transfer of any premises executed by the co-operative societies in his favour. ..... this time also, the district sub registrar refused to accept the same for registration on the ground that petitioner being an associate member of the society was not entitled to remission in terms of second proviso to section 9 a of the indian stamp act. ..... learned senior counsel for the petitioner submits that, as per the amended bye-laws of the society, there is no distinction between a member and an associate member of the society except that an associate member has not been granted right to vote in the general body meeting of the society. ..... he referred to the original bye-laws 4 (a) of the society and new bye-laws 4(a) substituted in terms of the decision of the general body meeting dated 25.9.1988 and submits that by this amendment provision was made in the bye-laws for inducting both members and associate members in the society with only rider that an associate member shall not have power to vote in the general body meeting. .....

Mohammed Riyaz Vs. John Joseph

Court : Kerala

..... learned senior counsel contended that the above said decisions were rendered by the supreme court while interpreting the indian stamp act, 1899 as amended by the state of madhya pradesh as recovery of stamp duty is a matter in the concurrent list. ..... therefore, the court below wrongly relied on the decision of the apex court and the principles of law considered in the context of madhya pradesh amendment to indian stamp act. ..... that was also a case wherein the provisions of the indian stamp act modified by the madhya pradesh legislature was considered. ..... subsequently in 2013 the registration act was amended by the registration (kerala amendment) act, 2012 (act 31 of 2013) and it came into effect from 28.08.2013 ..... the provisions in section 17 registration act and section 53a of the transfer of property act, 1882 were amended by the amendment act of 2001 ..... in avinash kumar chauhan's case (supra), the supreme court considered the amendment to the central act by the madhya pradesh legislature in paragraph 14. ..... section 17 of the registration act was amended by adding inter alia clause (f) stating that the instrument purporting or operating to effect a contract for the sale of immovable property of the value of `100/- and upwards will be treated as a document compulsorily registrarable ..... strangely, the trial judge did not invoke the power under section 33 of the kerala stamp act, 1959 for impounding the same.4. ..... explanation appended to article 23 of schedule ia of the stamp act as substituted by m.p. .....

Parameswaran Nambudiripad Vs. Inspecting Assistant Commissioner of Agr ...

Court : Kerala

Reported in : [1969]72ITR664(Ker)

..... 340 of 1959 and is also against the directions given in the prior decisions of this court in the several petitions filed by the petitioner; (2) that during the accounting year from april 1, 1960, to march 31, 1961, there was no hindu undivided family in existence which received the agricultural income and the petitioner is not the manager or the karnavan of the family since march 30, 1958, and section 29 of the agricultural income-tax act, 1950, as amended by act 12 of 1964 cannot have any application to the case; (3) that the assessment proceedings based on exhibits p-1 and ..... section 25a of the indian income-tax act, 1922, has no application to a hindu family which has never been assessed before as a joint family whereas section 29 of the agricultural income-tax act, 1950 (after its amendment by act 12 of 1964), will apply to the case of a hindu family which is being assessed for the first time as a hindu undivided family. ..... state of bihar, [1955] 2 s.c.r.603, 646; a.i.r. ..... 1955 s.c. .....

Vallabhdas Kanji (P.) Ltd. and ors. Vs. the Sales Tax Officer, Special ...

Court : Kerala

Reported in : AIR1963Ker202

..... act 18 of 1955, kerala acts 12 of 1957 and 3 of 1960 and i have also indicated the nature of the amendments effected to the original act. ..... had to consider the validity of the assam taxation (on goods carried by roads or inland waterways) act, assam act 13 of 1954, with special reference to the question as to whether the said tax law has the effect of placing restrictions on movement of goods and traffic in the state and as to whether it violates the freedom of trade guaranteed under article 301 of the constitution.the following propositions emerge from the decision of the supreme court in this case:(1) the main object of article 301 is to allow free flow of the stream of trade, commerce and intercourse the territory of india ..... oerham, professor, melbourn university school of law and visiting consultant to the indian law institute, new delhi in his article on 'some constitutional problems arising under part xiii of the indian constitution' published in the journal of the indian law institute, volume i, at page 623.no doubt, the learned author at page 550 of the said. ..... no doubt, these views have also been referred to in the book 'interstate trade barriers and sales-tax laws in india' which is the result of a study undertaken by the indian law institute as a project. .....

Helen Rubber Industries Ltd., Kottayam Vs. Commissioner of Income-tax, ...

Court : Kerala

Reported in : AIR1959Ker279; [1959]36ITR544(Ker)

..... but the indian income-tax amendment act vii of 1939, which came into force on the 1st april 1939, contained a provision that'all income arising to any person by virtue of a revocable transfer of assets shall be deemed to be income of the transferor'and on account of this amendment in law the income-tax officer included in the assessee's assessment for 1939-40 the income derived in 1938-39 from the assets transferred to his daughters under the revocable instruments. ..... 194 of 1955 in the high court of travancore-cochin for compelling the tribunal to make a reference under section 66(2) of the indian income-tax act, and on 2-2-1956 the high court allowed that original petition and directed the tribunal to make a reference. ..... : [1955]27itr376(patna) , a receipt resulting from the carrying on of a business cannot be regarded as casual for purposes of income-tax assessment.the agreement under clause 14 in the present case was an agreement made in the ordinary course of business to safeguard against competition and, therefore, the payment of compensation thereunder cannot be said to be one not arising from business. ..... 194 of 1955.2. .....

Sait Nagjee Purushotham and Co. Vs. Commissioner of Income-tax, Madras

Court : Kerala

Reported in : AIR1960Ker364

..... year and the date of such succession ..... , omitting the proviso, quote section 25(4), which runs as follows:'where the person, who was at the commencement of the indian income-tax (amendment) act, 1939 (vii of 1939), carrying on any business, profession or vocation, on which tax was at any time charged under the provisions of the indian income-tax act, 1918, is succeeded in such capacity by another person, the change not being merely a change in the constitution of a partnership no tax shall be payable by the first mentioned person in respect of the income, profits and gains of the period between the end of the previous .....

State of Kerala Vs. George Jacob

Court : Kerala

Reported in : AIR2006Ker111; 2005(4)KLT709

..... ' as also the provisions of section 17 of the kerala stamp act providing that all instruments chargeable with duty and executed by any person in the state of kerala shall be stamped before or at the time of execution, read with section 23 of the registration act, 1908 providing for four months' time for presentation of documents for registration, from the date of its execution, concluded that documents signed by the vendor before 1-4-2005 need be stamped only at the rate applicable prior to the amendment of the kerala stamp act, by kerala finance act, 2005 as per which the amendment to the kerala stamp act came ..... the contention of the state is that since sale is not complete until the sale deed is registered, in respect of compulsorily registrable documents, 'execution' referred to in the kerala stamp act would mean 'registration under the indian registration act'. ..... the question that arose for consideration was whether the said mortgage deed was liable to stamp duty as a mortgage deed as defined in section 2(17) of the indian stamp act, 1899. ..... indian medical assn. .....

Chamiyappa Mannadiar and anr. Vs. Danavan and ors.

Court : Kerala

Reported in : AIR2007Ker127

..... moreover as rightly pointed out by learned counsel appearing for petitioner, trial court is competent to impound an instrument as defined under section 2(j) of kerala stamp act, corresponding to section 2(14) of the indian stamp act.section 2(j) of kerala stamp act defines an 'instrument' includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded but does not include a bill of exchange, promissory note, bill of lading, letter of credit, policy of insurance, ..... pulavarthi : [1971]3scr590 construing section 35 of indian stamp act held that the bar imposed under section 35 is on the reception of any but the original instrument and forbade the reception of secondary evidence and section 36 (corresponding to section 35 of kerala stamp act) only lifted that bar in the case of an original unstamped or insufficiently stamped document to which no exception as to admissibility was taken at the first stage and did not create any exception to a copy of the document. ..... artur paul benthall : [1955]2scr842 it was argued that section 5 of the kerala stamp act does not apply to the instrument as it is a single transactions and the order of the learned sub judge treating the instrument attracting section 5 of kerala stamp act is unsustainable.5. .....