Court : Kerala
Reported in : 2005(1)KLT693; [2006]144STC189(Ker)
..... 287/64...........hereby make an exemption in respect of the tax payable under the said act on the sale of ready made khadi garments (woollen, silk or cotton) and the products of village industries where such goods are manufactured and/or sold by the institutions or persons recognised by the khadi and village industries commission constituted under the khadi and village industries commission act, 1956 (central act lxi of 1956), and/or the kerala khadi and village industries board constituted under the kerala khadi and village industries act, 1957 (kerala act 9 of 1957)'.the respondent assessee is a dealer under the kerala general sales tax act, 1963 (in short 'the act') for the assessment year 1984-85. ..... even though wordings in the notification are creating some confusion and ambiguity, considering the object of the notification, for getting the benefits, it is reasonable to assume that the specified goods in the notification should be sold by institutions or persons recognised by the khadi village industries commission constituted under the khadi and village industries commission act, 1956 or the kerala khadi and village industries board constituted under the kerala khadi and village industries act, 1957. .....
Tag this Judgment!Court : Kerala
Reported in : [2006]145STC601(Ker)
..... 61 of 1956) whereas the other industries are declared in terms of the kerala khadi and village industries board act, 1957. ..... kerala state enacted kerala khadi and village industries board act, 1957. ..... it is submitted by the standing counsel appearing for the kerala khadi and village industries board that all the kv industries in the state are running at loss, but, they have no say in the imposition of sales tax. ..... under section 2(v), 'village industries' are defined as follows:village industries' means all or any of the industries specified in the schedule to the khadi and village industries commission act, 1956 (61 of 1956), and includes any other industry declared by the government under section 3 to be a village industry.on getting representations and on considering various conditions, so far, about 115 industries, including the one covered under the central act schedule, were declared by the state government, under section 3, by notification, to be village industries. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1965Ker112
..... , the kerala khadi and village industries board act (act ix of 1957), as well as to the various communications that were issued by the board itself. ..... section 2(i) of the act defines the expression 'board' as meaning 'the kerala khadi and village industries board, established under section 4; and section 2(v) defines the expression 'village industries' as 'all or any of the industries specified in the schedule to the khadi and village industries commission act, 1956 (act 61 of 1956), and includes any other industry declared by the government under section 3 to be a village industry'. ..... the board itself was constituted under the kerala khadi and' village industries board' act. ..... , the kerala khadi and village industries board, trivandrum, in respect of which the various persons were employed, constitute an 'industry' under section 2(j) of the act, here again, the tribunal, having due regard' to the various principles laid down by the supreme' court in state of bombay v. ..... chapter ii of the act deals with the establishment, constitution, and dissolution of the kerala khadi and village industries board. ..... the preamble to kerala act ix of 1957 clearly shows that the petitioner board is constituted to organise, develop and regulate ' khadi and village industries. ..... the preamble to the act is to the effect that it is an act to provide for the organisation, development and regulation of khadi and village industries in the state of kerala, and to constitute a board to carry out the said objects. .....
Tag this Judgment!Court : Kerala
..... in 1983, the gramodaya khadi sangh was taken over by the kerala khadi and village industries board which was constituted under the kerala khadi and village industries act, 1957. ..... the learned special government pleader however relied upon the kerala khadi board act and the rules framed thereunder especially kerala khadi and village industries board (classification and conditions of recruitment of staff) regulations, 1967 to contend that there is no post for carpenter created under the provisions of the act. ..... state of kerala, the 1st respondent in wp(c) no.8140/2012, has filed wa no.386/2015, challenging judgment dated 21/8/2014 by which while disposing of the writ petition filed by the 1st respondent herein, direction has been issued to the appellant to consider the case of the 1st respondent for grant of ex-gratia pension taking into account his long and continuous service under the 2nd respondent, kerala khadi and village industries board (hereinafter referred to as 'the board'). 2. ..... the argument of the writ petitioner is that since he was working on daily wages since 1/1/1976 in the former gramodaya khadi sangh and thereafter from 1983 onwards in the kerala khadi and village industries board, it has to be assumed that it was a sanctioned post. .....
Tag this Judgment!Court : Kerala
..... (iii) whether on the facts and in the circumstances of the case is the tribunal justified in denying exemption to the products of the unit of the petitioner by holding that the kerala khadi and village industries board act does not empower the board to issue any certificate of approval when entry 55 of the `first `schedule to the kerala value added tax act empower the kerala khadi and village industries board to issue such certificate of approval to the unit. ..... (ii) whether on the facts and in the circumstances of the case is the tribunal justified in denying exemption from levy of tax on the products of petitioner by resorting dictionary meaning and decisions for the expression "black smith" when the term "village industry" is defined in section 2(h) of the khadi and village industries commission act, which includes use of power also by the industry and when the unit of the petitioner manufacturing metal bodies of motor vehicles was approved by the kerala khadi and village industries board as unit of "black smithy". ..... the petitioner has produced a certificate of registration issued by the kerala khadi and village industries board thereby indicating that the petitioner's business concern has been financed under the rural employment generation programme and the khadi and village industries commission/board for the development of blacksmithy unit under the rural engineering and bio-technology industry. .....
Tag this Judgment!Court : Kerala
Reported in : (1961)ILLJ439Ker
..... nair, as i have indicated earlier, is that respondent-1, namely, the kerala khadi and village industries board, functioning under the kerala khadi and village industries board act, 1957 (kerala act ix of 1857), has no power of delegating its duty to enquire in this matter to an outside body or person, namely, in this case, the government.6. ..... is stated that the petitioner is appointed as a village industries officer on the salary mentioned therein under the board on the terms and conditions mentioned therein. ..... , the position, in my opinion, has been made very clear by respondent 1 to the effect that what is delegated to the government is only to enquire into the charges and submit its report and the final action to be taken on that report will be that of the secretary of the board who is perfectly competent to deal with the matter and not that of the enquiring ..... so far as it relates to the petitioner, consists of(a) framing of certain charges against him;(b) directing that he be placed under suspension pending enquiry with immediate effect; and(c) the government being requested to enquire into the allegations against the petitioner and the other persons mentioned therein along with the enquiry against the district industries officer.2. ..... kalathil velayudhan nair, regarding the question of delegation that has now been made by the board to the government to enquire into the charges framed by it, there is no provision under the act which enables the board to so delegate its powers .....
Tag this Judgment!Court : Kerala
..... kerala khadhi and village industries board [1996 (2) klj 253], a learned single judge decided the case following kadeeja beevi (supra). ..... before the commencement of the kerala court fees and suits valuation amendment act 2 of 2003,2% was provided as court fee up to rs.15,000/-, 5% up to rs.50,000/-, 7.5% up to rs.10 lakhs, 5% up to rs.10 million and 0.05% if it exceeded rs.10 million. ..... even otherwise, i am inclined to hold that the amount of 5% is also liable to be recovered under the revenue recovery act, this amount of 5% is payable by the first respondent to the state under r.5(l) of the kerala revenue recovery rules. ..... (3) institutions except government departments accepting defaulted payments directly from the defaulter after initiating revenue recovery proceedings under the kerala revenue recovery act, 1968 (15 of 1968) and filing the certificate by the district collector under subsection (3) of section 69 of the said act shall be liable to pay 1% of the amount so collected towards service charge for the initiation of revenue recovery proceedings against the defaulter and to intimate the fact of such acceptance to the district collector concerned at once. 15. ..... by the kerala court fees and suits valuation amendment act 2 of 2003, the rate of court fee was enhanced. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR2003Kant273; 2003(2)KarLJ79
..... in this regard the pronouncements in the case of kerala khadi and village industries board, supra and in the case of hindustan antibiotics limited, supra and the decision of this court in the case of thayarammal, supra, are to the effect that contentions not pressed before the lower authority cannot be raised once again in the writ petition, are clearly applicable to the present case and hence i have to hold that the same is not available to the petitioners. ..... learned counsel for the petitioners contended that the finding arrived at by both the authorities regarding the possession of the petitioners as unlawful and hence the licence cannot be renewed or granted was illegal and unsustainable; that even if the lease has expired in view of the exemption provided under the rent control act, in spite of the expiry of the lease, the status of petitioner 1 continues to be statutory tenant as long as he is not evicted under due process of law and as such his possession cannot be termed as unlawful one and hence the district magistrate could not have .....
Tag this Judgment!Court : Kerala
..... a statement is filed on behalf of the 2nd and 3rd respondent inter alia contending that though the petitioner has produced certificate of registration by khadi and village industries commission as long as it is not approved by kerala khadi and village industries board, the said unit is not entitled to seek any exemption as available under entry 55 of the schedule i of the act.3. ..... the relief sought for in the writ petition is for declaring that entry 55 of schedule i of the kerala value added tax act, 2003 in so far as it mandates approval of kerala khadi and village industries board for the products approved by the khadi and village industries commission is unconstitutional.2. ..... kerala khadi and village industries board, represented by secretary, grama soubhagya,vanchiyoor, thiruvananthapuram-695035. ..... 33649 of 201.2 fiscal benefits to units recognised by the kerala khadi and village industries commission also. ..... ---------------------------------------- dated this the 18th day of january, 2013 judgment the petitioner is running a self employment unit under the scheme of rural employment generation and promoted by the khadi and village industries commission. ..... 33649 of 2011 (e) appendix petitioner(s) exhibits : ext.p1 : copy of the certificate of registration dated 23 06.2006 of the khadi and village industries commission. ..... respondents 4 & 5 are impleaded 4 khadi and village industries commission, represented by director, state office, p.b. .....
Tag this Judgment!Court : Kerala
..... (c).12980 of 2014, the kerala khadi and village industries board. ..... kerala khadi and village industries board, represented by its secretary trivandrumpin. ..... the petitioners in the other two writ petitions, being husband and wife, are concerned with the distress created on their personal properties, under the kerala revenue recovery act, 1968 [for brevity "rr act"] with respect to the dues of the industrial society; on the ground that the said petitioners are the directors of the society. ..... (c).no.28316 of 2012-l, 4502/2013-k & 12980 of 2014-v ---------------------------------------------------------------------------------- dated this the 07th day of august, 2014 judgment the petitioners are all aggrieved by the bought-in-land proceedings initiated by the government with respect to the property of the industrial society, which is the petitioner in w.p. ..... subaida beevi and another [2010 (1) klt913 held that, though section 50(2)(i) of the rr act is applicable for recovery with respect to institutions covered under section 71; the bought-in-land proceedings have to be concluded in favour of the concerned institution and not in favour of the government. ..... the properties having been brought to auction as provided under the rr act, the same was submitted to bought-in-land proceedings under section 50(2) of the act. ..... admittedly the land was purchased in favour of the government, for re.1/-, as provided in the rr act. .....
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