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G. Narasimha Murthy Vs. District Collector and ors.

Court : Andhra Pradesh

Reported in : 2006(3)ALD370; 2006(3)ALT433

..... the two judge bench of the apex court while dealing with, the appellate authority constituted under section 18 of the kerala buildings (lease and rent control) act, 1965, whether a court or a persona designata, observed as hereunder:when the first schedule of the limitation act prescribes no time limit for a particular appeal, but this special law prescribes a time limit for it, it can be said that under the first schedule of the limitation act ..... of the said right where the party has given the application itself under article 226, has claimed its right to relief under the said article, and the case itself has been entertained and disposed of by the court under the same article.the contention that the rule specifying the period of limitation cannot be rendered nugatory in view of it being public policy cannot be accepted especially in view of the post ..... tribunal of any cases pending before any court or other authority immediately before the establishment of such tribunal as would have been within the jurisdiction of such tribunal if the causes of action on which such suits or proceedings are based had arisen after such establishment;(f) repeal or amend any order made by the president under clause (3) of article 371d;(g) contain such supplemental, incidental and ..... the purpose of rules 6 and 7 is only this much that the necessary facts on account of which a member of the house becomes disqualified for being a member of the house under paragraph 2, may be brought to the notice of the .....

Colonel His Highness Raja Sir Harinder Singh Brar Bans Bahadur Vs. Uni ...

Court : Punjab and Haryana

Reported in : [1976]102ITR812(P& H)

..... in that case, the travancore-cochin land tax act (15 of 1955 as amended by act 10 of 1957), imposed a tax called 'land tax' at a flat rate of rs. ..... the tax is not imposed on the components of the assets of the assessee ; it is imposed on the total assets which the assessee owns, and in determining the net wealth not only the encumbrances specifically charged against any item of asset, but the general liability of the assessee to pay his debts and to discharge his lawful obligations have to be taken into account. ..... state of kerala : [1974]94itr479(sc) it was said by the supreme court that:'as revenue is the first necessity of the state and as taxes are raised for various purposes and by an adjustment of diverse elements, the court grants to the state greater choice of classification in the field of taxation than in other spheres'and that:'on a challenge to a statute on the ground of article 14, the court would generally raise a presumption in favour of its constitutionality. ..... if they cannot afford the tax, the property is liable to be sold, in due process of law, for realisation of the public demand. ..... as the object of a tax is not to confer any special benefit upon any particular individual, there is, as it is said, no element of quid pro quo between the taxpayer and the public authority. ..... this is expressed by saying that the levy of tax is for the purposes of general revenue which, when collected, forms part of the public revenues of the state. .....

State of Kerala and ors Vs. V.R. Kalliyanikutty and anr

Court : Supreme Court of India

Reported in : AIR1999SC1305; [1999]96CompCas613(SC); JT1999(2)SC540; 1999(2)KLT146(SC); 1999(2)SCALE374; (1999)3SCC657; [1999]2SCR372

..... the kerala revenue recovery act, 1968 is an act to consolidate and amend the laws relating to recovery of arrears of public revenue in the state of kerala. ..... under section 68 of the said act, 'all sums due' to the government on account of quit rent or revenue other than public revenue dues on land, as also all sums declared by any other law for the time being in force to be recoverable as arrear of public revenue 'due' on land or land revenue can be recovered under the provisions of the said act. ..... under sub-section (j) of section 2 'public revenue due land' means the land revenue charged on the land and includes all other taxes, fees and cesses on land, whether charged on land or not, and all cesses or other dues payable to the government on account of water used for purposes of irrigation. ..... 797 of 79 by which the provisions of the said act have been made applicable to the recovery of the amounts due from any person to any bank on account of any loan advanced to such person by that bank for agriculture or agricultural purposes ..... in fact, under section 70 of the kerala revenue recovery act, it is provided that when proceedings are taken under this act against any person for the recovery of any sum of money due from him, such person may, at any time before the commencement of the sale of any property attached in such proceedings, pay the amount claimed and at the same time deliver a protest signed by himself to the officer issuing the demand or conducting the sale as the case may be. .....

K.V. Narayanan Namboodiri and ors. Vs. State of Kerala and ors.

Court : Kerala

Reported in : AIR1985Ker160

..... that section 5 of the old act empowering the government to remove a member of the committee and section 6 empowering supersession of the committee are opposed to articles 25 and 26 of the constitution and the principle of secularism enshrined in the preamble (as amended by the constitution 42nd amendment act) as forming the basic feature of our constitutionalstructure ..... provision was however made for the issue of a public notice intimating the date and time of the opening of bhandarams in the temple sufficiently in advance to enable the worshippers interested to be present and to ensure that the collections are properly accounted for. ..... warrier, advocate, appearing on behalf of the state of kerala and the additional advocate general appearing on notice issued by this court submit that clauses (d) and (e) of section 4(1) may be so construed as to mean that the hindus among the council of ministers should also be persons having belief in temple ..... of 1984 is also the vice-president of the kshetra samrakshana samithi, a society registered under the societies registration act with objects inter alia to see that necessary measures are taken to ensure that the temples in kerala are administered and managed in the interests of the worshippers.2. ..... the governor of kerala immediately thereafter promulgated the guruvayoor devaswom ordinance ..... state of kerala reported in 1985 ker ln 183 stated at page 195 (reported in air 1985 ker 148 at ..... state of kerala reported in 1973 ker lt 106 : (air 1973 ker .....

Kerala State Contract C.B.O. Association Vs. State of Kerala

Court : Kerala

Reported in : 2006(2)KLT95

..... in fact the last major change in the revision of tax for various categories of vehicles though not in excess of fifty per cent was done through amendment to the kerala motor vehicles taxation act by finance act 1997 and the government did not choose to increase tax in exercise of it's power under section 3(2) ..... national, inter-state or state permits, are challenging notification sro 584/2003 issued by the government of kerala under section 3(2) of the kerala motor vehicles taxation act, 1976 (hereinafter called 'the act') whereunder rates of motor vehicle tax payable for vehicles covered by entries 3 to 13 of the schedule to the act have been increased by around 50% of the existing tax with effect from 1.7.2003. ..... therefore injustice is already done to the public on account of increase of tax, which the government has now conceded as unfair and unenforceable ..... however, it is noticed by this court that on account of indifferent issuance of the notification and later decision not to implement it have caused public injury. ..... motor vehicle tax, whether it be on goods carriage vehicles or on contract carriages, is indirectly met by public as the vehicle owners pass on the same to the public. ..... court should express it's views for guidance to the government to prevent injustice to the public at least for future.3. ..... obviously public have suffered the burden of increased tax without any corresponding gain to the government ..... any major increase in tax should be made keeping in mind public interest. .....

Bhaskaran Vs. Sub Registrar

Court : Kerala

Reported in : AIR2005Ker278; [2006]132CompCas183(Ker); 2005(3)KLT150

..... 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. ..... by the kerala court fees and suits valuation amendment act 2 of 2003, the rate of court fee was enhanced. ..... though the principles laid down in the decisions in 1985 klt 741 and 1996 (2) klt sn 44 = 1996 (2) klj 253 would apply to the facts of this case, it cannot be lost sight of that those cases were decided in respect of matters covered by the kerala revenue recovery rules, 1968, before the amendment of rules 4 and 5 as per g.o. (p) no. ..... (2) the collection charges shall be deducted from the amount recovered and the balance alone shall be payable to the institution'.rule 5(1) was substituted by the aforesaid notification and the present rule 5(1) reads as follows:'rule 5(1) collection charges at the rate of 5 percent of the arrears to be collected under the provisions of the act on behalf of any institution notified under section 71 or collected on behalf of any institution under section 68 shall be realised from the defaulters and accounted as arrears to such institutions'.7. ..... p.under section 34) 0.50(per demandnotice)(ii) fee for the distraint and sale of movables 1.00 (per case)(iii)fee for the attachment and sale of immovable to meet the cost of labour 1.00 -do-(iv) tom tom charges 1.00 -do-(v) publication charges actual expensesincurred. .....

Ambika Rajan Vs. Basheera Beevi and anr.

Court : Kerala

Reported in : AIR2009Ker151; 2009(2)KLJ300

..... considering the question whether amendment of the kerala court fees and suits valuation act is necessary, as indicated in salem advocate bar association's case referred to above, though the court fees act, 1870 (act 7 of 1870} was amended the kerala court fees and suits valuation act is not suitably amended to promote settlement of cases before the lok adalats, by the code of civil procedure (amendment) act 1999 (act 46 of 1999), section 16 was inserted in me court fees act, 1870, which reads as follows:16. refund of fee:- where the court refers the parties to the suit to any one of the ..... mode of settlement of dispute referred to in section 89 of the code of civil procedure, 1908 the plaintiff shall be entitled to a certificate from the court authorising him to receive back from the collector, the full amount of the fee paid in respect of such plaint,the government may consider the question in the larger interests of the litigating public and do the needful. ..... the aforesaid discussion would lead to the conclusion that the writ petitioner/decree holder is not entitled to refund of the court fee paid on the plaint, on account of the compromise arrived at between the parties before the lok adalat on a reference made to it in the execution petition. .....

Simco Meters Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (1984)8ITD922(Mad.)

..... narayanan, accountant member, were parties) decided the issue in favour of the revenue and thereby rejected the contention of the assessee that when the constitutional validity of the amendment of these sections is challenged in the supreme court by way of writs and the decision regarding it is pending there, then the matters are to be sent back and to be decided by the first appellate authority in accordance with the decision of the supreme court. ..... the matter to the ito for fresh decision on both the points after the decision of the supreme court or the madras high court is available.order under section 255(4) of the income-tax act, 1961 - whereas we are unable to agree on the point set out below for the assessment year 1979-80, we refer the following point of difference of opinion to the president for reference to third member, under section 255(4) of the act: whether, on the facts and in the circumstances of the case, the tribunal would be justified in vacating the findings of the commissioner (appeals) and the ..... 81 of 1982] in which the same procedure adopted by the concerned bench of the tribunal to remit the matter back to the commissioner (appeals) with a direction to recompute the profit after the pronouncement of the decision of the supreme court on the vires of the retrospective amendment, was approved by the gujarat high court, as being only with a view to save public time and cost. ..... oil industries case (supra) and the kerala high court in traco cable co. .....

The State of Assam Vs. Shri Shiew Kumar JaIn and Shiv Kumar

Court : Guwahati

..... in coming to the above conclusion the court took into account the reduction of the period prescribed under the rules from 60 days to 45 days by amendment in the year 1974 as according to the learned court the framers of the rule were keen that the public analyst should discharge his duties within the period prescribed.13. ..... sub-rule (3) of rule 7 as amended in the year 1984 runs as follows:(3) the public analyst shall within a period of 40 days from the date of receipt of any sample for analysis, deliver to the local (health) authority a report of the result of such analysis in form iii:provided ....provided further ....17. ..... again the kerala high court in food inspector v. p.v. ..... the kerala high court in food inspector v. ..... where the design of the statute is the avoidance or prevention of public mischief, but the enforcement of a particular provision literally to its letter will tend to defeat that design, the provision must be held to be directory, so that proof of prejudice in addition to non-compliance of the provision is necessary to invalidate the act complained of. ..... i, therefore, with respect accepted the views expressed by the high courts of madras, kerala and patna that rule 7(3) is mandatory and non-compliance would vitiate the report of the public analyst and benefit would go to the accused. ..... again kerala high court in p.p. .....

Nalgonda District Oil Millers Association, Nalgonda Vs. Government of ...

Court : Andhra Pradesh

Reported in : 2002(3)ALD538

..... inspector karala government, : (1999)illj289sc , kerala industrial establishments (national and festival holidays) (amendment) act, 1990 was challenged as imposing unreasonable restriction and violating article 19(1)(g) of the constitution. ..... for sale, or distribute, or offer for sale, or despatch, or deliver to any person for the purpose of sale any edible oil--(a) which does not conform to the standards of quality as provided in the prevention of food adulteration act, 1954 (37 of 1954) and rules made thereunder; and(b) which is not packed in a container, marked and labelled in the manner as specified in the schedule-1 :provided that the state government may, in the public interest, for reasons to be recorded in writing, in specific circumstances and for a specific period by a notification ..... , : (1994)5scc28 , the supreme court laid down that restriction includes total prohibition and that while considering whether test of reasonableness is satisfied, the court should examine the question in the background of factual circumstances under which the order came to be made taking into account the nature of evil that was sought to be remedied by law. .....