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Ammu Brahmani and ors. Vs. Gopalan and ors.

Court : Kerala

Reported in : AIR1979Ker130

..... this is embodied in section 108 (3) of the amending act --act 35 of 1969 -- which reads as follows (substituted as per section 22(b) of the kerala land reforms amendment act, 1971 (act 25 of 1971): '(3) if in any suit, application, appeal, revision, review, proceedings in execution of a decree or other proceedings pending at the commencement of this section before any court, tribunal, officer or other authority any person claims any benefit, right or remedy conferred by any of the provisions of the principal act or the principal act as amended by this act, such suit, application, appeal, revision, review, proceedings in execution ..... or other proceedings shall be disposed of in accordance with the provisions of the principal act as amended by this act.' 13. ..... thomas (1976 ker lt 566): (air 1976 sc 2363) where the decision of this court in 1973 ker lt 701: (air 1974 ker 28) had been affirmed. .....

Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. T ...

Court : Kerala

Reported in : [1987]66STC34(Ker)

..... the assessee contended that the purchase turnover of cashew shells was exempted from levy of tax under section 5a of the kerala general sales tax act, 1963 (the act in short), under notification no. ..... there is admittedly no transfer of the cashew shells, the lime shell or the consumed stores in this case, inasmuch as they were used up by the assessee himself as fuel in the case of the cashew shells and in the maintenance of his kiln and factory in the case of the others. ..... the same is the position with regard to the lime shell and consumed stores, which have been used only in the maintenance of the kiln and the factory.5.the further question raised is that these goods have been disposed of otherwise than by way of sale within the state and hence liable to tax by virtue of section 5a(1)(b). ..... sro 722/73 issued by the government of kerala under section 10 of the act. ..... these revision cases are at the instance of the revenue and relate to the assessments made on the respondent-assessee for the assessment years 1974-75, 1975-76 and 1976-77. ..... the tribunal, however, held that the cashew shells had been used only as fuel in the kiln for the manufacture of tiles and other goods and hence clause (a) of section 5a(1) was not satisfied, there being no consumption of the cashew shells in the manufacture of other goods for sale or otherwise. .....

Karunakaran Vs. Chandran Panikkar

Court : Kerala

Reported in : 2010(2)KLT379

..... an undertaking so established under the regional rural banks act, 1976 by contribution from the central government and state government and also the syndicate bank cannot be construed and does not fall under the term 'government' as contemplated under section 34(1)(j) of the panchayat raj act. ..... on the other hand, the learned counsel for the 1st respondent contended that the concurrent findings entered by the court below that the returned candidate was a defaulter to a public sector undertaking, a bank, and in suppressing the arrears due to that bank in his form 2a application, he had infringed section 52(1a) of the panchayat raj act is fully supported by the materials produced in the case, and in exercise of the revisional jurisdiction no interference with the orders setting aside the application of the returned candidate is called for.3. ..... 4 of clause 3 in form 2a of the kerala panchayat election rules, 1995 would invite a disqualification or render form 2a 'fake' resulting in declaring his election as void. ..... the share capital of that bank deposited by the government of india, government of kerala and syndicate bank is in the ratio of 50:35:15 respectively. ..... the ownership of the bank is vested with the government of india, government of kerala and syndicate bank. .....

Spencer and Co. Ltd. Vs. Regional Director, E.S.i.C.

Court : Kerala

Reported in : (1991)ILLJ541Ker

..... fort cochin branch is an establishment wherein the provisions of the employees state insurance act, 1948, for short the act, read with the notification isued by the government of kerala under section 1(5) of the act are appalicable. ..... in these circumstances, we feel that there is no justification for linking the employees of fort cochin branch with the ernakulam branch employees and applying the provisions of the act read with clause (3) of the notification issued by the government of kerala under section 1(5) of the act.15. ..... there is no dispute that the other branches of spencer & company in this state are treated as shops and they were put under the coverage of esi scheme in view of the notification dated 27th may, 1976 issued by the government of kerala under section 1(5) of the act.3. ..... the appellant contends that the provisions of the act read along with the notification issued by the government of kerala under section 1(5) of the act are not applicable to the appellant. .....

New India Assurance Co. Ltd. Vs. Bagdibai and ors.

Court : Madhya Pradesh

Reported in : [1986]60CompCas930(MP); [1985(51)FLR121]; 1985MPLJ114

..... parameswari amma [1976] ilr 1 ker 237, that under the scheme of the workmen's compensation act, the only circumstances under which the liability of the employer extends to the insurer also are those specified in sub-section (1) of section 14 and that except in cases where the conditions laid down in the sub-section are duly satisfied, the commissioner for workmen's compensation has no jurisdiction to issue any direction to the insurer to deposit into this court the amount of compensation payable by the employer to the dependant of the deceased employee.9. ..... the liability is accident liability covered by insurance being also a liability under the workmen's compensation act which has, therefore, to be determined only under the provisions of the workmen's compensation act under the scheme of statutory insurance, the employee's remedy is not made to depend on the financial capacity of his employer, but the insurance company would have the duty under section 96 (1) of the motor vehicles act to satisfy such a judgment, that is to say, the adjudication by way of award made by the commissioner under the workmen's compensation act.18. ..... afsari begum [1977] acj 486, and a decision of the kerala high court in oriental fire and general insurance co. ..... another decision cited by learned counsel for the appellant, in support of his contention, is a decision of the kerala high court in united india fire and general insurance co. .....

Bansidhar Das Vs. Duryodhan Majhi and ors.

Court : Orissa

Reported in : AIR1985Ori84

..... the act is undoubtedly a piece of social legislation, one of the main object being to put a ceiling upon the holding of any individual and to take surplus lands for the purpose of distribution amongst the landless people, as has been observed in the judgment of the kerala high court in the case of kuttan v. ..... act, the intention of the legislature was that the transfer or the agreement for transfer to come within the mischief must relate to person holding land in excess of the ceiling area, and the object of the legislature was not to invalidate every agreement for sale irrespective of the extent of the land held by a person either as a raiyat or land-holder.'8. ..... state of kerala reported in 1976 ker lt 49:--'the provisions of the land reforms act proceeds entirely on a different economic principle. ..... even if there is some difficulty in the phraseology used by the legislature, a court cannot aid legislature's defective phrasing and add or amend or by construction make up the deficiencv which have been left in the act.unless the words used in a 'statute are unmeaning or absurd it would not be in accord with any sound principle of construction to refuse to give effect to the provisions of a statute' on the ground that to give them their ordinary meaning would lead to consequences which are not in accord with the notions of propriety or justice .....

income-tax Officer Vs. Raj Kumar ChaurasiyA.

Court : Allahabad

Reported in : [1986]17ITD906(NULL)

..... 428)in accordance with this principle of law laid down by the kerala high court, the explanation after it amendment with effect from 1-4-1976 will apply to cases of concealment made on and from 1-4-1976 only and nor before that date. ..... which is relevant and it is wholly immaterial that the income concealed ..... 469)but this view of the patna high court that the law applicable for the purpose of levying penalty could not be the one which was in force at the purpose of levying penalty could not be the one which was in force at the time of the commission of the offence has been overruled by the supreme court in the case of brij mohan (supra) in which it has categorically laid down that when penalty is imposed for the concealment of part of an income, it is the law ruling at the date on which the act of concealment takes place .....

Md. Zakir HussaIn Vs. State of Assam and ors.

Court : Guwahati

..... as regards the effect of the petitioner having not challenged the validity of the gmc act, 1971, and the 1976 bye-laws, suffice it to mention here that if need be, the court will, at the most, examine validity of the 1997 bye-laws presuming that section 144 and 416 of the gmc act as well as the 1976 bye-laws are valid, but the mere fact that validity of the relevant provisions of the gmc act, 1971, and the 1976 bye-laws have not been challenged cannot become a ground to outright dismiss this writ petition ..... since the relevant provisions of the gmc act, 1971, and/or or the 1976 bye-laws are not under challenge in the present writ petition, i would not like to interfere with them, but since it is on the strength of 1997 bye-laws that the lessees aforementioned collect the toll and/or fees, the same cannot be permitted to survive, though striking down of the 1997 bye-laws has to be prospective in nature so as to avoid future complications.200. ..... i have come to take this view from the law laid down in kerala state electricity board v. ..... drive-in-enterprise, reported in : [2001]2scr378 , kerala state electricity board v. ..... state of kerala), thus :'coming now to fees, a 'fee' is generally defined to be a charge for a special service rendered to individuals by some governmental agency. .....

All Kerala Distributors Association, Represented By Its Secretary Vs. ...

Court : Supreme Court of India

..... the amended provisions of the 1976 act and the 1985 act merely prescribe the modalities for payment and collection of vehicle tax or payment of contribution to the kerala motor transport workers welfare fund by requiring the employer/vehicle owner to produce receipt regarding payment of contribution to the welfare fund before the taxation officer while offering to pay vehicle tax under the 1976 act ..... in any other law for the time being in force every registered owner or person having possession or control of a motor vehicle in respect of a motor transport undertaking liable to pay contribution (other than autorickshaws covered under the provisions the kerala autorickshaw workers welfare fund scheme, 1991) shall, at the time of making payment of the tax under the kerala motor vehicles taxation act, 1976 (19 of 1976) produce before the 7 receipt of remittance of welfare fund contribution at the time of making payment of vehicle tax before the taxation officer. ..... suffice it to observe contends the learned senior counsel that section 15 of the 1976 act does not reduce the period of validity of the permit issued under the 1988 act, but it only stipulates that the vehicle tax due in respect of transport vehicle must be paid within the prescribed period and thereby declaring that in case of non-payment of tax, the validity period of permit cannot come in the way of initiating action against the vehicle used or kept for use within the state of kerala without payment of vehicle tax .....

Wise Vs. Lipscomb

Court : US Supreme Court

..... that provision, a state or political subdivision subject to the act may not "enact or seek to administer" any "different" voting qualification or procedure with respect to voting without either obtaining a declaratory judgment from the united states district court for the district of columbia that the proposed change "does not have the purpose and will not have the effect of denying or abridging the right to vote on account of race or color" or submitting the change to the attorney general and affording him an appropriate opportunity ..... during the pendency of the appeal, the electorate approved this plan in a referendum conducted in april, 1976, thus incorporating it into the city charter. ..... the same is said with respect to the charter amendment approved by the people of dallas in 1976. ..... 636 (1976), as establishing the principle that a proposed reapportionment plan cannot be considered a legislative plan if the political body suggesting it lacks legal power to reapportion itself. ..... 636 (1976), that, absent exceptional circumstances, judicially imposed reapportionment plans should employ only single-member districts. ..... 636 (1976). .....