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). .....
Tag this Judgment!Court : Allahabad
Reported in : (2009)23VST508(All)
..... reported in : air1997sc3640 , the apex court while considering the constitutional validity of sections 7(7) and 7(7-a) and 5(l)(iv) of the kerala general sales tax act, 1963, which provided for payment of tax in lump sum in place of actual amount of tax, has held that the alternate method of taxation provided by sub-section (7) or (7-a) of section 7 is optional. ..... like section 7-d of the act the similar provisions are also available under the kerala general sales tax act, central excise act, u. p. ..... tribunal held that the assessing authority had agreed for the payment of lump sum under section 7-d of the act on the consideration of the entire facts and circumstances of the case, hence was not justified to say that the dealers were not entitled for the benefit of the compounding scheme.5. ..... sugarcane purchase tax act, 1961 and rule 13 of the rules framed thereunder, has held that the said act and the rules do not contemplate exemption from the liability for payment of tax by the owner of a unit who has opted for the assumed basis merely because he has, either by choice or on account of some mechanical defect, been unable to work some of the crushers composing his unit for any length of time during a particular assessment year.20. ..... division bench of this court held that section 7-d of the act has over riding effect over other provisions of the act and once the compounding application is accepted under section 7-d of the act, proceeding under section 21 of the act can not be taken.10. .....
Tag this Judgment!Court : Allahabad
Reported in : (2009)23VST520(All)
..... tax act, 1956 ;(ii) the amount representing the value of the goods exempted under section 4;(iii) the amount representing the value of the goods on the sale or purchase whereof tax has been levied or is leviable under this act at some earlier stage ;(iv) the amount representing the value of the goods manufactured in a new unit exempted under section 4a or section 4aaa ;(v) the amount representing the value of the goods supplied to the contractor by the contractee:provided that the ownership of such goods remains with the contractee under the terms of the contract ;(vi) the amount representing the labour ..... builders association of india reported in : [1997] 104 stc 134 : [1997] 2 scc 183, the apex court while considering the constitutional validity of sections 7(7) and 7(7a) and 5(1)(iv) of the kerala general sales tax act, 1963, which provided for payment of tax in lump sum in place of actual amount of tax, has held that the alternate method of taxation provided by sub-section (7) or (7a) of section 7 is optional. ..... like section 7d of the act similar provisions are also available under the kerala general sales tax act, 1963, central excise act, 1944, u. p. .....
Tag this Judgment!Court : Allahabad
Reported in : (1999)IIILLJ751All; (1990)3UPLBEC1780
..... clause (f) of section 2 of the act clearly provides that any person employed by or through contractor in or in connection with the work of the establishment shall be deemed to be the employee of an establishment for the purposes of the act. ..... clause (f) of section 2 of the act defines the expression 'employees' as any person who is employed for wages in any kind of work, manual or otherwise, in or in connection with the work of an establishment, and who gets his wages directly or indirectly from the employer, and includes any person employed by or through a contractor in or in connection with the work of the establishment.6. ..... 2, in exercise of his powers under section 7a of the employee's provident funds and miscellaneous provisions act, 1952, hereinafter called the 'act' while the order dated november 17, 1980 was passed by the central government the respondent no. ..... goel textile industries shall, for the purposes of the act, be twenty-one bringing the establishment within the pale of the act.9. ..... clause (a) of sub-section (3) of section 10 of the act contemplates that subject to the provisions contained in section 16 of the act, every establishment which is a factory engaged in any industry specified in schedule i and in which twenty or more persons are employed shall be covered by the act. ..... 1 is registered under the provisions of the sales tax act, the shops and commercial establishments act and the small scale industries act. .....
Tag this Judgment!Court : Allahabad
Reported in : [1988]69STC288(All)
..... the honourable judges of the kerala high court observed in second paragraph at page 276 as follows:.we are of the opinion...electric posts to which the stay-wires act as support, cannot be regarded as electrical goods within the meaning of the entry.5. ..... in the said authority the description of the goods so far as material that came up for interpretation before the kerala high court, was as under :all electrical goods, other than those specifically mentioned in this schedule, instruments, apparatus, appliances and all such articles... ..... to support his submission, he relied on a decision of the kerala high court in deputy commissioner of sales tax (law), board of revenue (taxes), ernakulam v. ..... when stay-wire giving support to electric posts cannot be the accessory of electrical goods, i fail to understand as to how the clamps and channels used for giving support to the electric wires, can be regarded as accessory of electrical equipment or plant. ..... i, therefore, do not agree with the contention of the standing counsel that the clamps and channels are accessories of electrical equipment or plant, because they are used for giving support to the electrical wires on the electric poles. ..... gulmohar industries 1980 uptc 280, in which the question was whether the concrete poles supplied to the electricity department can be regarded as accessories of electrical equipment or plant. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1981All200
..... the legislature felt that apart from the fact that the united kingdom act did not fit in with the changed constitutional status of india, it was necessary to enact a self contained act on the subject of copyright in the light of growing public consciousness of rights, consequently, the present act was enacted and the whole scheme of the act was changed .15. ..... before the enactment of the present act, the existing law relating to copyright was contained in the copyright act, 1911 of the united kingdom as modified by the indian copyright act, 1914. ..... reference has also been made to another decision of the kerala high court found reported in kumari kanaka v. ..... in halsburys laws of england 3rd edition, vol, iii, para 738, the law laid down is as follows ;--'one joint author cannot reproduce the work himself, or grant licence to others to reproduce it, without the consent of other author or authors, but may by himself take proceedings for infringement against third party.'27. ..... register of copyrights -- there shall be kept at the copyright office a register in the prescribed form to be called the register of copyrights in which may be entered the names or titles of works and the names and addresses of authors, publishers and owners of copyright and such other particulars as may be prescribed.'12. ..... sarma, air 1960 andh pra 415. .....
Tag this Judgment!Court : Allahabad
Reported in : [2005]142TAXMAN624(All)
..... elizabeth varghese : [1981]132itr605(ker) the kerala high court has held that the expression 'building comprising one or more residential units occurring in clause (b) of section 23(1) of the act has to be understood as signifying composite structures containing a plurality of residential or dwelling units, such as flats. ..... air-conditioning for one room, one fluorescent tube fitting, separate electric meters, uninterrupted water supply and electric lift, the letting was not of machinery, plant or furniture but only the letting of a building with certain amenities and, therefore, provisions of section 56(2)(iii) of the act was not applicable and the income from the letting out was chargeable as'income from house property'and not as'income from other sources'. ..... clause (c) of the second proviso to section 23(1) of the act reads as follows:'provided further that the annual value as determined under this subsection shall,(c) in the case of a building comprising one or more residential units, the erection of which is completed after the 31-3-1978, but before the 1-4-1982, for a period of five years from the date of completion of the building, be reduced by a sum equal to the aggregate of(i) in respect of any residential unit whose annual value as so determined does not exceed two thousand four hundred rupees, the amount of such .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)193CTR(All)555; [2005]276ITR642(All)
..... elizabeth vaighese : [1981]132itr605(ker) , the kerala high court has held that the expression 'building comprising one or more residential units' occurring in clause (b) of section 23(1) of the act has to be understood as signifying composite structures containing a plurality of residential or dwelling units, such as flats. ..... air-conditioning for one room, one fluorescent tube fitting, separate electric meters, uninterrupted water supply and electric lift, the letting was not of machinery, plant or furniture but only the letting of a building with certain amenities and, therefore, provisions of section 56(2)(iii) of the act was not applicable and the income from the letting out was chargeable as 'income from house property' and not as 'income from other sources'. ..... clause (c) of the second proviso to section 23(1) of the act reads as follows :'provided further that the annual value as determined under this sub-section shall-(c) in the case of a building comprising one or more residential units, the erection of which is completed after the 31st of march, 1978, but before the 1st day of april, 1982, for a period of five years from the date of completion of the building, be reduced by a sum equal to the aggregate of-(i) in respect of any residential unit whose annual value as so determined does not exceed two .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1987All235
..... is a case of awarding sentences for different offences to the courts where sentences are bound to differ on the fact of each case whereas that was so in the kerala buildings tax act. ..... the aforesaid case affords no assistance to the petitioner inasmuch as in enacting the kerala building tax act ..... was required, it must be supposed that it was before the legislature when the act was passed; and if any special finding was required to warrant the passage of the particular act, it would seem that the passage of the act itself might be held equivalent to such finding. ..... made a categorical statement at the bar supported also by elaborate written arguments that the names and addresses of the witnesses to be examined at the trial would, as a matter of law, in each case be available to the accused and his counsel before the trial begins in view of section 10 (4) of the act as well as the provisions of the code of criminal procedure. ..... sri rakesh dwivedi urged that as the counter affidavit filed by the state does not annex with it the information which the state had at its disposal, the court can strike down the act on the ground that it is arbitrary, unreasonable ..... it has been said that the constitutionality of a law is to be presumed, because the legislature, which was first required to pass upon the question, acting, as they may be deemed to have acted, with integrity, and with a just desire to keep within the restriction laid down by the constitution upon the action, have adjudged that it is .....
Tag this Judgment!Court : Allahabad
Reported in : 2008(2)AWC1697
..... : air1999sc2573 , the apex court considered the case of imposition of house tax under the provisions of the punjab municipalities act, 1911 and held that food corporation of india was a company - a distinct entity from central government, and thus, not being a government department, was entitled for exemption from taxation under article 285 of the constitution; while deciding the said case, reliance had been placed by the court on its earlier judgments in electronics corporation of india ltd. ..... : [2001]2scr567 , the hon'ble supreme court, while interpreting the provisions of rule 3(b) of the national human rights commission chairperson and members (salary, allowances and other conditions of service) rules, 1993 observed that the expression 'government' used in the proviso to the said rule requires to be construed in a wider sense and the services rendered by the judges must be held to be a service in connection with the affairs of the union.14. ..... 6 has been kept reserved for allotment to residential co-operative having societies of government department for their staff housing.the homogeneous cooperative group housing society was defined as under:the society shall be considered homogeneous if all the members of the society belong to/or employees of either central government/state government/any bank/insurance sector etc. ..... : [1964]5scr387 ; the state of kerala v. ..... state of kerala and ors. ..... state of kerala and anr. .....
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