Court : Kerala
Reported in : AIR1963Ker155
..... rectification of any mistakes or giving a right to the party sought to be assessed to challenge either his liability or the correctness of the matters mentioned in the assessment order and this will directly come within the observations of their lordships of the supreme court in : [1962]46itr169(sc) to the effect that if a taxing statute does not make any provision about the machinery to recover tax and the procedure to make the assessment of tax, the imposition of the tax can be considered to be an unreasonable restriction under article 19(5) of the constitution and that an imposition of tax ..... by virtue of the powers conferred under section 1(2), the state government issued the necessary notification in the gazette bringing into force the provisions of the travancore-cochin land tax act, 1955, as amended by kerala act 10 of 1957 with effect from 1st september, 1957.5. ..... in the absence of a prescribed machinery and prescribed procedure .....
Tag this Judgment!Court : Kerala
Reported in : AIR1964Ker287
..... batch of 14 writ petitions, the pen-tinners, though different, who are all owners of forest lands in the area, commonly known as the malabar area, attack the group of four sections, namely, sections 48 to 51, contained in chapter vii of the kerala forest act, 1951, (act iv of 1962), hereinafter to be referred to as the kerala act, as unconstitutional and as infringing the fundamental rights guaranteed to the petitioners under articles 19(1) (f) and (g), and 31 of the constitution. ..... the madras wild elephants preservation act, 1873, was in force in the maiabar area, in particular from 1-10-1873, till it was repealed by the kerala act on 18-1-1962 ..... the petitioner then refers to the kerala forests act, 1951 (act iv of 1962), as having come into force on 18-1-1962 ..... the madras wild elephants preservation act, madras act 1 of 1873, was in force in the malabar area till the kerala act was passed, and the said madras act does not in any manner prohibit or restrict the owners of forests from capturing, taming and owning wild ..... it will be seen that the entire group of sections, namely sections 48 to 51 in chapter vli of the kerala forest act, 1961, (act iv of 1962), will have to be struck down as unconstitutional and void and as infringing the fundamental rights of the petitioners.49. ..... recognition of claim was made by the madras wild elephants preservation act, 1873, which continued to be in force in the malabar area, till that statute was repealed by section 85 of the kerala forests act, 19'61. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1977Ker113
..... officer or servant of a co-operative society registered or deemed to be registered under the law relating to co-operative societies for the time being en force; (v) every member of the governing body and every officer or servant in the service or pay of a society registered under the travancore-cochin literary, scientific and charitable societies registration act, 1955 or the societies registration act 1860, and receiving aid or grant from the government; (vi) every teacher or other officer or servant of the university of kerala; (vii) every examiner of a university examination or a government examination; (viii ..... as amended by the kerala criminal law amendment act, 1962, save by or with the sanction of the state government'. ..... as amended by the kerala criminal law amendment act, 1962': (ii) in section 5a, for the words, figures and letter, 'under section 161, section 165 or section 165a,' the words, figures, and letter 'under sections 161, 162, 163, 164, 165 or 165a' shall be substituted. ..... meanwhile, by an amendment effected by the kerala state legislature, by act 27 of 1962, certain important amendments were effected to the i.p.c. ..... ix of the i.p.c.the learned judges of the division bench held that under the amended provisions of section 2 of the prevention of corruption act, the expression 'public servant' is to be assigned the same meaning as has been given to it in the explanation to section 161 of the penal code as amended by section 2 of the state amendment act 1962. .....
Tag this Judgment!Court : Mumbai
Reported in : 1994CriLJ1813; 1994(1)MhLj452
..... he has pointed out that the state of kerala had carried out an amendment of the definition of 'public servant' for the purpose of certain sections in the indian penal code through kerala criminal law amendment act (act 27 of 1962). ..... (iv) every member of the board of directors or of the executive or managing committee and every officer or servant of a co-operative society registered or deemed to be registered under the law relating to co-operative societies for the time being in force; (v) every member of the governing body and every officer or servant in the service or pay of a society registered under the travancore-cochin literary, scientific and charitable societies registration act, 1955 or the societies registration act 1860, and receiving aid or grant from the government; 3. ..... in view of the importance of the point involved and the far reaching effects it will have on pending prosecutions which have been lodged before coming into force the prevention of corruption act, 1988, leave as prayed for is granted. ..... 21 or who are deemed to be 'public servants' within the meaning of that section under any law for the time being in force, persons falling under any of the descriptions hereinafter following, namely : clause (i) to (iii) and (vi) to (viii) (not quoted). ..... by section 3 the effect of a decision of a court is removed as if the provisions of section 28 of act xx of 1957, as amended by act xxiii of 1969 were in force at all material times. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1979SC358; 1979CriLJ147; (1979)2SCC117; [1979]1SCR797
..... he adverted to various provisions of that act and the kerala criminal law amendment act (kerala act 27 of 1962 and hereinafter referred to as the kerala act) and thought that an important aspect of the amendment promulgated by the kerala act was not brought to the notice of the division bench and therefore referred the matter to a larger bench by an order dated the 7th of december 1976. ..... later was promulgated the kerala act, section 2 whereof amended section 161 of the code by adding thereto an explanation, the relevant part of which is extracted below :' 'public servant'-for purposes of this section and sections 162, 163, 164, 165 and 165-a, the words 'public servant' shall denote, besides those who are 'public servants' within the meaning of that section under any law for the time being in force, persons falling under any of the descriptions hereinafter following, namely ..... (iv) every member of the board of directors or the executive or managing committee and every officer or servant of a co-operative society registered or deemed to be registered under the law relating to co-operative societies for the time being in force; (v) ...(vi) ... .....
Tag this Judgment!Court : Delhi
Reported in : 72(1998)DLT371; 1998(45)DRJ49; 1998(100)ELT344(Del)
..... according to respondents ram niwas in his voluntary statement recorded under section 108 of the customs act, 1962 on 30th april 1994, 1st may 1994 and 2nd may 1994 had clearly stated that the petitioner was instrumental in carrying on clandestine export of goods on forged documents. ..... the challenge in this petition is to summons dated 30th april 1994 and 2nd may 1994 issued by air customs superintendent under section 108 of the customs act, 1962 requiring the attendance of the petitioner in connection with the enquiry being made regarding export by m/s. ..... but the scope of offence under the aforesaid fir and scope of enquiry under customs act, 1962 is different. ..... it was held that there was no force in the argument that if a person is called away from his house and questioned in the atmosphere of customs office without the assistance of his lawyer or friends, his constitutional right under article 21 is violated.11. ..... this line of argument is not altogether without force and has the apparent support of the supreme court of the united states of america in (1884) 116 us 616 (b)'.8. ..... they say that the petitioner is not a person accused of any offence and that summons have been issued not to investigate the offences for which fir was registered but have been issued in the course of investigation into the violation of the provisions of the customs act. .....
Tag this Judgment!Court : Kerala
Reported in : 1988(15)ECC146; 1988(15)LC9(Kerala); 1988(34)ELT571(Ker)
..... 102) the question whether a notification issued under section 19 of the kerala forests act 1962 could be taken judicial notice of under section 57 of the evidence act came up for consideration of a division bench of this court. ..... section 139, bombay prohibition act, 1949, authorises the state government by general or special order to exempt any intoxicants or class of intoxicants from all or any of the provisions of the act.the supreme court observed at page 329 that an order made by the provincial government in the exercise of the power conferred by this section owes its legal efficacy to this section and, therefore, in the eye of law the notification has the force of law as if made by the legislature itself. ..... accepting the contention raised by the counsel for the respondents, the learned magistrate took the view that the above notifications could not be taken judicial notice of by the court, since the said notifications are not laws in force within the meaning of section 57(1) of the evidence act. ..... 'this notification having been made in accordance with the power conferred by the statute has statutory force and validity and, therefore, the exemption under the notification is as if it is contained in the parent act itself.'14. ..... 318 where a notification issued by the government under the bombay excise act was held to be one having the force of law and as if made by the legislature itself. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1985)(5)LC2177Tri(Chennai)
..... show cause notices were issued to the master and chief purser calling upon them as to why the currency should not be confiscated under section 111 (d) and (f) of the customs act, 1962 read with section 13 (1) of the foreign exchange regulations act, 1973 (fera).they were also called upon to explain why a penalty should not be imposed under section 112 of the act. ..... , 1973 which is a violation under section 11 of the customs act, 1962 thus attracting the provisions of section 111 of the act regarding confiscation and hence section 112 regarding imposition of a penalty. ..... bhatia-air 1965 sc 1072-is not relevant to the present one as it dealt with section 167(8) of the sea customs act, 1878 and not section 112 of the customs act, 1962 which is differently worded. ..... (we note that this decision relates to section 167(8) of the sea customs act, 1878 and not section 112 of the customs act, 1962 which is differently worded).5. ..... accordingly, he ordered confiscation of the currency under section 111 (d) and (f) of the customs act, 1962 read with section 13(1) of the fera, 1973. ..... before us the advocate for the appellants urged that there was no import of currency into the country; for this proposition he relied on the decision of the kerala high court in the case of "sri ramalinga mills pvt. ..... it was also stated that the captain assisted by other took away the currency seized by customs by force after a scuffle. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1972Bom254; (1972)74BOMLR22
..... (iii) committed, or is committing, such acts of waste as are likely to diminish materially the value or impair substantially the utility, of the premises; or (iv) otherwise acted in contravention of any of the terms, express or implied, under which he is authorised to occupy such premises; (b) that any person is in unauthorised occupation of any corporation premises; (c) that any corporation premises in the occupation of any person are required by the corporation in the public interest, the commissioner may notwithstanding anything contained in any law for the time being in force, by notice (served by post or by affixing ..... . : [1962]2scr169 , the act impugned therein vested a discretionary power in the government to exempt any building or class of buildings from all or of the provisions of the act and the act was because of that reason challenged being violative of ..... should be borne in mind that even when same object has been stated in the preamble of two different acts the presence or absence of different circumstances may lead to different conclusions as has been specifically so stated in the cases of kedar nath bajoria : 1953crilj1621 and jyoti pershad : [1962]2scr125 . mr ..... union territory of delhi, : [1962]2scr125 , the supreme court has by way of a summary laid four propositions which are relevant in considering an attack on a piece of legislation made on the ground of violation of article ..... . industrial tribunal (1962) 1 lab lj 629 (sc) and th2ereafter the decision in the case of bharat .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1979SC1573; (1980)1SCC499; [1979]3SCR839
..... . it, inter alia, inserted sub-section (3) in section 84 as follows,(3) for the removal of doubts, it is hereby clarified that the expression 'ceiling area' in sub-sections (1) and (2) means the ceiling area specified in sub-section (1) of section 82 as amended by the kerala land reforms (amendment) act, 1969, (35 of 1969).the question therefore is whether the validity of the voluntary transfer is to be determined with reference to the ceiling area in force on the date of transfer, or the reduced ceiling area prescribed by the amending act of 1969 ..... for different provisions of this act, and any reference in any such provision to the commencement of this act, shall be construed as reference to the coming into force of that provision.it therefore provides that : (i) section 1 of the act shall come into force atonce, (ii) the other provisions of the act shall come into force on such dates as the government may appoint, (iii) different dates may be appointed for different provisions of the act, and (iv) any reference in any such provision to the 'commencement of this act', shall be construed as a reference to the coming into force of that provision. ..... even so it repealed the kerala ryotwari tenants and kudikidappukars protection act, 1962, and suspended the operation of the kerala agrarian relations act, 1960.3. ..... . the general manager of the company has stated that fire wood is being supplied to the employees free of cost .....
Tag this Judgment!