Court : Kerala
Reported in : AIR1964Ker92
..... 1953 ker lt 863 : (air 1954 trav-co 257), where also the question was discussed and following the decision in 1953 ker lt 735 : (air 1954 trav-co 34) (cited supra) it was held that rule 3 of act 5 of 1950 is void and inoperative for lack of presidential sanction under the proviso to article 304(b) of the constitution and the notifications under the section are, therefore, void.a later full bench, decision of the same high ..... was held that the impugned act was within the legislative competence of the west bengal legislature and was, therefore, validly ..... article 304 reads as follows:'notwithstanding anything in article 301 or article 303 the legislature of a state may by law - (a) impose on goods imported from other states or the union territories any tax to which, similar goods manufactured or produced in that state are subject, so, however as not to discriminate between goods so imported and goods so manufactured or produced; and (b) impose such reasonable restrictions on the freedom of trade, commerce or intercourse with or within that state as may be required in the ..... (control and requisitioning) powers act -- act viii of 1122 -- as continued in force by the travancore-cochin administration and application of laws act, 1125 -- act vi of 1125 --and section 3 of the public safety measures ordinance v of 1125, the government of travancore-cochin had on 8-3-1950 promulgated the order called the vegetable oils and oilcakes (forward contracts prohibition) order, 1950 ..... waverley jute mills .....
Tag this Judgment!Court : Kerala
Reported in : 1993LC383(Kerala); 1993(66)ELT351(Ker)
..... controller of stores, eastern railway (1989) 74 stc 5, the tribunal held that the collector was 'dealer' as that expression was defined in the bengal finance (sales-tax) act, 1941 (as in the kgst act) and that he is a person who carries on the business of selling goods in west bengal ..... there again the collector of customs resisted the attempt of the west bengal revenue authorities to recover tax on the sales of confiscated and other items by ..... or concern; and(b) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure or concern: x x x x x x 2(viii) 'dealer' means any person who carries on the business of buying, selling, supplying or distributing goods, executing works contract, transferring the right to use any goods or supplying by way of or as part of any service, any goods directly or otherwise, whether for cash or for deferred payment, or for commission, remuneration or other/valuable consideration and includes :- x x x x x x explanation. ..... other hand, the decision of the west bengal taxation tribunal in collector of customs ..... the high court of punjab and haryana upheld the claim of the union observing that the goods were purchased by the railway and were sold by it; the tax was imposed on the sale of goods; at the time of the sale, the goods belonged to the railway and the tax had to be paid by the railway, and therefore in view of the provisions of article 285(1), the sales by the government were immune from taxation ..... jute .....
Tag this Judgment!Court : Kerala
Reported in : AIR1964Ker298
..... within the meaning of the west bengal premises rent control act 1950 the appellant was a 'tenant' and by calling the appellant a tenant the respondents did not evince an intention to treat ..... pattam fixed therefor under the contract of tenancy is payable in money, it shall, be obligatory on the part of the verumpattamdar to give and the lessor to accept the pattam accruing due after the commencement of this act in hind computed on the basis of the average market value of cocoanut for a period of twenty years prior to the date of the contract of tenancy or the money value thereof computed at the, market rate prevailing ..... on the date on which such pattam accrues due.provided that -- (1) where the date of the contract of tenancy is after the commencement of this act and before the commencement of the cochin verumpattomdars (amendment) act, xvii of 1120, the pattam payable in kind under this sub-section shall be ccmputed on the basis of the market value of cocoanuts prevailing on the date of the contract of tenancy ..... contract to the contrary, be liable for the revenue, cess or tax payable to government or to any local authority; but the former shall be liable for -- (a) any enhancement subsequent to the commenca-ment of this act in the revenue, cess, or tax payable to government or to any local authority;(b) any special charges leviable by government for special or additional crops raised on nilams;(c) any special charges payable to government ;n . .....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker244
..... . we have already stated that the supreme court in this decision had to construe the expression 'premises' occurring in section 2 (8) of the west bengal premises rent control (temporary provisions) act, 1950, west bengal act 17 of 1950, which was the subject of consideration in three division bench decisions of the calcutta high court, namely air 1951 cal 126; air 1953 cal 149 and (1964) 68 cal wn 1136, to which decisions, we ..... . miss augustine, (s) air 1957 sc 309, have stated that the said decision was rendered under the provisions of the west bengal premises rent control (temporary provisions) act of 1950, wherein the expression 'premises' has been defined, as including the furniture supplied, as also the 'fittings' affixed by the landlord for use of the tenant in such building or part of the ..... to consider whether in respect of the particular lease in question, it is a lease of the 'premises' as defined in section 2 (8)) of the west bengal premises rent control (temporary provisions) act, 1950 (west bengal ad xvii of 1950); because, if it is only a premises, the tenant can apply for fixation of fair rent ..... may be pointed out that this definition, is identical with the definition contained in our statute, the west bengal premises rent control (temporary provisions) act, 1950, (west bengal act xvii of 1950), defines the expression 'premises' in section 2 (8) thereof ..... also agrees to keep the demised premises in order and good condition, subject only to reasonable wear and tear .....
Tag this Judgment!Court : Kerala
Reported in : 2008(1)KLJ109; AIR2007NOC1100(SB)
..... in occupation of the building from 1-4-1940 and has been in continuous occupation of the same till his death are entitled to the protection under section 11(17) of the kerala buildings (lease & rent control) act, 1965 ('rent act') for short), from being evicted on the ground of bona fide need of the landlord is the question to be dc cided on the reference.99. ..... 1950 and also the madras (lease and rent control) act as in force in the malabar district referred to in section 4 of the states re-organisation act ..... maharashtra, rajasthan, tamil nadu, u.r and west bengal now in force in union of india also do not contain a provision similar to section 11(17) of the rent act.104. ..... :in the utilities, tax and economic regulation cases, there are good reasons for judicial self-restraint if not judicial deference to legislative ..... , for the greatest caution in its use....tact, respect, and generously toward variant views will always commend themselves to those charged with the duties of legislation so as to achieve a maximum of good will and to require a minimum of unwilling submission to a general law. ..... normally the legislature is the best judge of what is good for the community, but the court should not shirk its duty to determine the validity of the law municipal corporation ..... of course, parliament is to be credited with good sense; so that when such an approach produces injustice, absurdity, contradiction or stultification of statutory objective the language may be modified sufficiently to avoid .....
Tag this Judgment!Court : Kerala
Reported in : [2007]8STT33; (2007)7VST323(Ker)
..... said decision, the apex court upheld the validity of certain provisions of the west bengal sales tax act, which included two sub-sections providing for payment of tax in advance. ..... it clear that the commissioner or any person appointed under sub-section (1) of section 3 to assist him, on being satisfied that a casual trader may become liable to pay tax under sub-section (1) thereof in respect of any goods, may with a view to secure payment of tax that may become due upon determination under sub-section (3) and for reasons to be recorded in writing, demand from such casual trader an amount in advance equivalent to the amount ..... of stock transfer no gross profit shall be considered for the purpose of computing the sale price.on acceptance of advance tax, the assessing authority shall issue a certificate which specifies:details of bills/invoice,name of goods,their quantity and value as per accompanying documents,the value adopted by him for purposes of advance tax,details of the advance tax remitted,and name of the entry point into the state.these certificates ..... in the above decision upheld the provisions enabling demand of tax in advance while bringing the goods to west bengal by casual traders. ..... the legislature must declare the policy of the law and the legal principles which are to control any given cases and must provide a standard to guide the officials or the body in power to ..... 381 : [1950] 338 us 604 be converted into tribunals for relief from such ..... refining company [1950] 94 led .....
Tag this Judgment!Court : Kerala
Reported in : 2008(2)KLJ170; 2008(2)KLT857
..... the petitioner in the above decision was arrested and detained under an order dated 1.3.1950 made by the district magistrate, amritsar, under section 3(1) of the preventive detention act, 1950 and the grounds of detention were communicated to the petitioner as required by section 7 of the act on 15.3.1950 the petitioner challenged the validity of the order on various grounds, but while the petition was pending, after the supreme court issued a rule nisi to ..... invited our attention to the 5th paragraph of the impugned order namely ext.p1(ext.r2(b) which reads as follows:therefore, in exercise of the powers vested in me under section 3(1) read with 3(2) of the act and with a view of prevent him from acting in such manner as aforesaid, i hereby order that sri.bruce, s/o.devassia be placed under detention with immediate effect for a period of 6 months at viyyur central jail, subject to confirmation of this ..... the decision of the apex court in state of west bengal v. ..... the preamble of act 34 of 2007 namely, the kerala anti-social activities (prevention) act, 2007 states 'whereas, it is expedient specifically to provide for the effective prevention and control of certain kind of anti-social ..... order made under a law providing for preventive detention is permitted under article 22(4) of the constitution of india and it is well established proposition of law that to the extent that provisions are made in article 22, it cannot be controlled by article 21 of the constitution of india. .....
Tag this Judgment!Court : Kerala
Reported in : 2008ACJ2469; AIR2008Ker107
..... (1) the claims tribunal shall not admit an application for any claim-(a) under sub-clause (i) of clause (a) of sub-section (1) of section 13 unless the application is made within three years from the date on which the goods in question were entrusted to the railway administration for carriage by railway;(b) under sub-clause (ii) of clause (a) of sub-section (1)(or, as the case may be, sub-section (1-a) of section 13 unless the application is made within ..... by the supreme court that appellate authority constituted under the kerala buildings (lease and rent control) act has got power to condone the delay under section 5 of the limitation act as appellate authority is not a persona deslgnata. ..... of limitation for suit, appeal or application under such special or local law and for which provision might not have been made under schedule to the limitation act and only for such courts an express provision has to be made for applying sections 4 - 24 of the limitation act as found in second part of section 29(2) but for which such a machinery may not be available for computing such periods of limitation even though by a ..... courts functioning under such special or local law must be governed whole hog by civil procedure code.in that case, supreme court also rejected the contention that section 29(2) of the limitation act is applicable only if special law permits the filing of application before civil court and not to the authority or tribunal constituted under the special law. ..... (1950)nullllj921sc .....
Tag this Judgment!Court : Kerala
Reported in : AIR1962Ker267
..... in that case, the ajmer legislative assembly enacted the ajmer (sound amplifires control) act 1952 -- ajmer act iii/1952 and the said act was challenged on the ground that the state legislature has no power to enact the particular piece of ..... may take into consideration makers of common knowledge, matters of common report, the history of the times and may assume every state of facts which can be conceded existing at the time of legislation; and(f) that while good faith and knowledge of the existing conditions on the part of a legisla-ture are to be presumed, if there is nothing on the face of the law or the surrounding circum-stances brought to the notice of the court on which ..... activities under clause (2) of section 17 of the reserve bank of india ac: 1934, including its suggestions for the streng-thening of banking business in the country.section 35-a which has also been included by a subsequent amendment in the main act, gives pow.er to the reserve bank to issue directions to banking companies generally or to any banking company in particular, if it is satisfied that it is necessary to issue such directions: (a) in the national interest; or(b) to prevent the affairs of any bankingcompany ..... and remembrancer of legal affairs, west bengal, air 1954 sc 424. ..... state of delhi, 1950 scr 519: (air 1930 sc 211) to define the scope of the judicial review under clause (5) of article 19 where the phrase im-posing reasonable restrictions on the exercise of the right' also occurs and four out .....
Tag this Judgment!Court : Kerala
Reported in : AIR1970Ker218; [1970]26STC45(Ker)
..... act one of which was to devise sufficient safeguards to effectively check and prevent tax evasion, in answer to our enquiries, we were also informed that provision for check-posts and for confiscation of goods, have been incorporated in the sales lax legislations of the states of andhra pradesh, kerala, madras, mysore, orissa and rajas than, and that in the remaining states of this country (except in the state of west bengal ..... ) provision has been made for check-posts without any power to confiscate goods. ..... exceed the quantity or value prescribed under subsection (2), the officer in charge of the notified area or the officer empowered in the preceding sub-section shall have power to detain or seize and confiscate the goods- (a) which are being transported by a vehicle or vessel and not covered by a bill of sale or delivery note or way-hill or certificate of ownership and where the vehicle or vessel enters or leaves ..... , be pointed out that what purports to be a quotation from lord porter's judgment in 1950 ac 235, has not been accurately reproduced. ..... to consider the validity of the bombay lotteries and prize competitions control and tax (amendment) act 1952. .....
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