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All India Crochet Lace Exporters Asscociation, Rep. by Its General Sec ...

Court : Andhra Pradesh

Reported in : 2005(2)ALD409; 2005(3)ALT737; (2005)IILLJ781AP

..... . appellate authority, 1999(2) llj 314 a division bench of kerala high court while dealing with whether a church would fall under 'shop' or 'commercial establishment' under kerala shops and commercial establishments act, 1960 held that it would be stranger than fiction to hold that the devout who goes to the church was a 'customer' and the church was a commercial establishment where 'services are rendered ..... where an office, store-room, godown, warehouse or workplace used in connection with trade and business of a shop is situated at premises other than the premises of the shop, all registers, records, visit book and notices required to be maintained, exhibited or given under the act and the rules shall be separately so maintained, exhibited or given in respect of and at such office, store-room, godown, warehouse or workplace. ..... section 2(21) of the act defines 'shop' as hereunder :'shop means any premises where any trade or business is carried on or where services are rendered to customers and includes a shop run by a co- operative society, an office, a storeroom, godown, warehouse or work place whether in the same premises or otherwise, used in connection with such trade or business and such other establishments as the government may, by notification declare to be a shop for the purposes of this act, but does not include a commercial establishment.'16 ..... '. the expression 'shop' also includes offices, warehouses, store rooms or godowns which are used in connection with the trade .....

Phillipos and Company and Others Vs. the State

Court : Karnataka

Reported in : [1990]67CompCas154(Kar); ILR1989KAR3135

..... the supreme court further observed that the various clauses of the definition of 'commercial establishment' appearing in section 2(4) of the kerala shops and commercial establishments act (34 of 1960) (which is in pari materia with the definition of 'commercial establishments,' given in section 2(e) of the act of 1961), would show that establishments, far apart from professional offices, were within the contemplation of the legislature. 67. ..... section 2(u) defines 'shop' as follows: 'shop' means any premises where any trade or business is carried on or where services are rendered to customers, and includes offices, store rooms, godowns, or warehouses, whether in the same premises or otherwise, used in connection with such trade or business, but does not include a commercial establishment or a shop attached to a factory where the persons employed in the shop fall within the scope of the factories act, 1984'. 36. ..... 2(15) of the said act defines 'shop' as follows (at page 376): 'shop' means any premises where any trade or business is carried on or where services are rendered to customers, and includes offices, store rooms, godowns or warehouses, whether in the same premises or other wise used in connection with such trade or business but does not include a commercial establishment or a shop attached to a factory where the persons employed in the shop are allows the benefits provided for workers under the factories act, 1948 central act .....

Noorul Islam Education Trust Vs. Assistant Labour Officer

Court : Kerala

Reported in : [2008(117)FLR533]; (2008)2LLJ774Ker

..... 978/2005:--in exercise of the powers conferred by section 5 of the kerala shops and commercial establishments act, 1960 (act 34 of 1960) the government of kerala being satisfied that public interest so requires, hereby exempt the following establishments from the provisions of the said act for a period of two years from the date of publication of this notification in the gazette, namely:1. ..... 2(8) of the kerala shops and commercial establishments act defines an establishment asi follows:'establishment' means a shop or a commercial establishment.a shop is defined under section 2(15), which reads as follows:'shop' means any premises where any trade or business, is carried on or where services are rendered to customers, and includes offices, store rooms, godowns or warehouses, whether in the same premises or otherwise, used in connection with such trade or business but does not include a commercial establishment or a shop attached to a factory where the ..... persons employed in the shop are allowed the benefits provided for workers under the factories act, 1941 (central act 63 of 1948)'. .....

Dr. Nirupama Rath Vs. State of Orissa

Court : Orissa

Reported in : 81(1996)CLT386; [1996(73)FLR1400]; (1996)IILLJ1101Ori; 1996(I)OLR282

..... considering almost in pan ma/ma the provision of the kerala shops and commercial establishments act (34 of 1960), the apex court observed that the office of the lawyer is not covered by the said act. ..... mainly engaged in official work, hotel, restaurant, boarding or eating house, cafe or any other refreshment house, a theatre or any other place of public amusement or entertainment and includes such establishments as the state government may, by notification, declare to be a commercial establishment for the purposes of this act;''2(8) 'establishment', means a shop or a commercial establishment;''2(19) 'shop' means any premises where any trade or business is carried on or where services are rendered to customers, and includes offices, store rooms, god ..... owns or warehouses, whether in the same premises or otherwise, used in connection with such trade or business but does not include a commercial establishment or a shop attached to a factory where the persons employed in the shop are allowed the benefits provided for workers under the factories act ..... the expression 'shop' also includes offices, warehouses, storerooms, or go-downs which are used in connection with trade or business. .....

Phillipos and Co. Vs. State

Court : Karnataka

Reported in : [1990]67CompCas453a(Kar); 1989(3)KarLJ473; (1990)ILLJ227Kant

..... the supreme court further observed that the various clauses of the definition 'commercial establishment' appearing in section 2(4) of the kerala shops and commercial establishments act (34 of 1960) (which is in pari materia with the definition of 'commercial establishment' given in section 2(e) of the act of 1961), would show that establishments far apart from professional offices, were within the contemplation of the legislature. 56. ..... section 2(15) of the said act defines 'shop' as follows : 'shop' means any premises where any trade or business is carried on or where services are rendered to customers and includes offices, store rooms, godowns or warehouses, whether in the same premises or otherwise, used in connection with such trade or business but does not include a commercial establishment or a shop attached to a factory where the persons employed in the shop are allowed the benefits provided for workers under the factories act, 1948 (central act 63 of 1948).' 44. ..... section 2(u) defines 'shop' as follows : 'shop' means any premises where any trade or business is carried on or where services are rendered to customers, and includes offices, store rooms, godowns, or warehouses, whether in the same premises or otherwise, used in connection with such trade or business, but does not include a commercial establishment or a shop attached to a factory where the persons employed in the shop fall within the scope of the factories act, 1948.' 25. .....

Sree Narayana Educational and Cultural Trust Vs. Asst. Labour Officer

Court : Kerala

Reported in : [2001(91)FLR284]

..... in these circumstances it is abundantly clear that the petitioner's running of the school is not an activity falling within the scope and definition in the kerala shops and commercial establishments act, 1960. ..... or any other refreshment house, a theatre or any other place of public amusement or entertainment and includes such other establishment as the government may, by notification in the gazette, declare to be a commercial establishment for the purposes of this act, but does not include a factory to which all or any other provisions of the factories act, 1948 (central act 63 of 1948) apply'.even a plain reading of the aforesaid section would make it clear that some sort of trading or commercial activity is necessary to render an office or other concern ..... 2(8) of the kerala shops and commercial establishments act, 1960 defines an 'establishment' as a 'shop' or 'commercial establishment'. ..... 2(15) of the same act as follows:'2(15) : 'shop' means any premises where any trade or business is carried on or where services are rendered to customers, and includes offices, store rooms, godowns or warehouses, whether in the same premises or otherwise, used in connection with such trade or business but does not include a commercial establishment or a shop attached to a factory where the persons employed in the shop are allowed the benefits provided for workers under the factories, act 1948 (central act 63 of 1948)'s. .....

CochIn Yacht Club Vs. State of Kerala

Court : Kerala

Reported in : 2006(3)KLT67; (2006)IIILLJ427Ker

..... and among other establishments it includes any commercial establishment coming within the meaning of section 2 of the kerala shops and commercial establishments act 1960, an establishment including a society registered under the societies registration act, 1860 or the travancore cochin liberary, scientific and charitable societies registration act, 1955, which carries on any business, or trade or any work in connection therewith or ancillary thereto and which employs, or on any working day during the preceding twelve months employed, more than twenty persons; but ..... (15) shop means any premises where any trade or business is carried on or where services are rendered to customers, and includes offices, store rooms, godowns or warehouses, whether in the same premises or otherwise, used in connection with such trade or business but does not include a commercial establishment or a shop attached to a factory where the persons employed in the shop are allowed the benefits provided for workers under the factories act. ..... it is also pertinent to note that where the kerala shops and establishments act, 1960 defined the expression commercial establishment and shop, the kerala labour welfare fund act used an inclusive definition making it clear that being a piece of welfare legislature, the legislature intended to give wider scope for the 'establishment' under the said act. .....

State of Kerala and ors. Vs. Maharashtra Distilleries Ltd. and ors.

Court : Supreme Court of India

Reported in : AIR2005SC2594; JT2005(5)SC427; (2005)11SCC1; [2005]141STC358(SC)

..... in exercise of powers conferred by section 29 of the abkari act the government of kerala has framed rules for the establishment and working of distilleries, warehouses and excise depots for regulating the issue and transport of spirits known as the kerala distillery and warehouse rules, 1968. ..... the levy of duty on imfl issued from a bonded warehouse licensed or established under section 12 or section 14 of the act is referable to the duty levied under section 17(f) of the kerala abkari act.7. ..... in mohan breweries case does not reflect the position in law correctly and he submits that in the present cases, on a correct interpretation of sections 17 and 18 of the abkari act of kerala, it must be held that the levy of excise duty, is not on the manufacturer but is at the stage when the liquor is removed by the beverages corporation from the warehouse and therefore the same cannot form pan of the respondents' turn over.in our opinion, the point involved is an important one and it would be appropriate if this and the connected cases arc heard by a larger .....

Ravi Vs. State of Kerala

Court : Kerala

..... according to the learned counsel for the appellant, when the contraband was purchased from an outlet of the kerala state beverages corporation, the offence under section 55(a) of the abkari act will not lie in the case of possession of excess quantity, whereas it may constitute an crl. ..... this is not a case wherein excess quantity of indian made foreign liquor purchased from the kerala state beverages corporation was seized from the house of the appellant; whereas it was seized during transit. ..... state of kerala, excess quantity of indian made foreign liquor purchased from the kerala state beverages corporation was kept at the house of the accused, from where it was seized. ..... state of kerala(2007 (1) klt845) also will not aid the appellant, to bring out the offence involved to one under section 63 of the abkari act. ..... the learned counsel for the appellant has argued that the incident, if at all proved, will not constitute an offence under section 55(a) of the abkari act, whereas, it may constitute an offence under section 63 of the abkari act.5. ..... 1118 of 2004 ----------------------------------- dated this the 17th day of july, 2013 judgment the accused in s.c.no.192 of 2004 of the iii additional sessions court(adhoc-i), thrissur, who stands convicted under section 55(a) of the abkari act and sentenced to undergo rigorous imprisonment for one year and to pay a fine of rs.1 lakh, in default, rigorous imprisonment for three more months, has come up in appeal.2. .....

icici Bank Ltd. and ors. Vs. Sidco Leathers Ltd. and anr.

Court : Allahabad

Reported in : 2006CriLJ502

..... the kerala high court dismissed the application of the state government to claim priority for its debt in winding up proceedings on the basis of section 64(1) of the kerala insolvency act, 1956, and held that rules of priority of debts laid down in section 64(1) of the kerala insolvency act, 1956, are inconsistent with those in section 530 of the companies act and that it could not have been the intention of the companies act that section 529(1) thereof should attract the provisions of section of the insolvency act. ..... the state government pleaded that section 64(1)(a) of the kerala insolvency act gives priority to all debts due to the government whereas section 530(1)(a) of the companies act gives priority only to their lim-ited cases of such debts and that, even if the debts are included in the kerala insolvency act, [and] are not so included in section 530 of the act, this should be given priority. ..... grover, senior advocate, appearing for punjab national bank, has relied upon a judgment of the kerala high court in the case of kerala water transport corporation (in liquidation), in re (1967) 37 comp cas 538 (ker). .....