Court : Kerala
Decided on : Apr-29-2011
Reported in : 2011(2)ILR(Ker)647; 2011(2)KLJ805; 2011(3)KLT22(SN)(C.No.24); 2011(2)KHC471
..... it is found that the excavator is manufactured in 2004 and the same is newly painted. hence it is suspected that it is for sale or contract work within the state. the registration number of the vehicle is also not displayed. hence, the sd and cess demanded." 2. according to the ..... the culmination of such enquiry should result in an adjudication as to whether there was actual attempt to evade payment of tax due under the act. hence it is evident that, even if there existed a reasonable suspicion regarding attempt of evasion of tax, penalty can be imposed after completing ..... are being intercepted alleging non-accompanying of required documents or alleging reasons to suspect attempt at evasion of payment of tax due under the kvat act. the petitioner is challenging the imposition of penalty on the ground that it was issued without arriving at any finding regarding existence of the ingredients ..... had not arrived at any conclusive findings to the effect that there was any attempt with respect to evasion of tax due under the kvat act. therefore the petitioner seeks to quash ext.p4. 6. a preliminary objection was raised on behalf of the respondents regarding maintainability of the writ ..... hand over the detained goods along with relevant documents to the competent authority having jurisdiction under section 47(5) and (6) of the kvat act, in order to finalise the enquiry. the competent authority was directed to conduct enquiry and to finalise the matter, after affording an opportunity of hearing .....Tag this Judgment!
Court : Kerala
Decided on : Oct-19-2011
..... . against starting new retail outlets nearby areas, appellants have no right to oppose the same. further finding of the learned single judge is that if there is any breach of contract of any provision, express or implied, the remedy of the appellants is only before civil court, that too, for damages and not against setting up of new petroleum outlets. we ..... given allotments on certain priorities for starting retail business in petroleum wherein there is implied guarantee that the omcs. which are public sector companies which made the allotments, will not act detrimental to the interest of the existing dealers. it is worthwhile to note that article 46 provides for economic upliftment of the downtrodden, particularly of the scheduled caste and scheduled ..... are unable to uphold any of the finding because in our view, the petroleum act and rules have inherent limitations, the most important of which is that omcs, should not indiscreetly start retail petroleum outlets leading to loss for themselves which in turn is adverse ..... provided is 0.50 kilo litres. the learned single judge, however, rejected the norms prescribed by the government for the reason that state government has no authority under the petroleum act and rules to prescribe any norms for setting up or permitting new retail outlets. so far as the noc to be issued by the district collector under rule 144 of .....Tag this Judgment!
Court : Kerala
Decided on : Sep-20-2011
..... executed no relief based on such agreements is sought in the writ petition. the reliefs are entirely based on exts. p1, p2 and p4 contracts entered on behalf of the state of kerala, but not on behalf of any authority under any one of the laws passed by the ..... state of kerala. the executive engineer (nh), kollam has been appointed as highway administration. the control of national highway (land and traffic) act, 2002, empowers the highway administration to exercise such powers and discharge such functions as may be necessary for the upkeep and maintain of national ..... the case may be, stand transferred to the national highways authority. 12. s.3 of the control of national highways (land and traffic) act, 2002 contemplates the establishment of a body or authority, known as "highway administration" and also authorises the government of india to specify the jurisdiction ..... is declared that r2 and r3 do not have control over national highways and state highways passing permission as contemplated under s.272 of the municipalities act, 1994 is required for erecting or displaying advertisements along (with) the national highways administered by the 4th respondent. (2) it is also ..... right over national highways and state highways passing through the municipal corporation and as such no permission contemplated under s.272 of the municipality act, 1994 is required to erect or display advertisements along the national highway. (iii) a declaration that ext. p13 agreement entered into between .....Tag this Judgment!
Court : Kerala
Decided on : Nov-15-2011
..... the explanation given to the words near relative in sub-s.(3). i am not inclined to accept that contention also. going by the general clauses act, the word brother-in-law which occurs in the explanation would include sister-in-law as well. for all the above reasons, i am not ..... demanded is not an arrear due on any land, that amount will become arrears due on land only when the demand notice under the revenue recovery act is served on the defaulter. i am not inclined to adopt that construction also. for recovery of amounts other than the arrears of revenue due on ..... atleast in 1999. the block development officer issued ext.r3(b) dated 18.5.2002 to the 5th respondent. s.44 of the kerala revenue recovery act reads as follows-. 44. effect of engagements and transfers by the defaulter.-(1) any engagement entered into by the defaulter with any one in respect ..... as follows: all sums found due to the government under or by virtue of the present contract shall be recoverable from the convenor and his properties, movable and immovable, under the provisions of the revenue recovery act for the time being in furtherance through the same were arrears of revenue or in any other ..... respondent transferred certain properties belonged to him in favour of the petitioner. the said property has been proceeded against under s.44 of the kerala revenue recovery act, 1968 for amounts due from the 5th respondent to the government. that is under challenge in this writ petition. the contention is that, s.44 .....Tag this Judgment!
Court : Kerala
Decided on : Jun-22-2011
..... e) under explanation 2 would show that if a revenue officer is entrusted with public money and is either directed by law or bound by a contract, express or implied, with the government, to pay into a certain treasury all the public money which he holds and he dishonestly appropriates the money ..... appellant had remitted the misappropriated amount with 14% interest in march, 1995. therefore, the learned counsel canvassing attention to section 16 of the pc act sought for deleting the fine awarded by the trial court. the subsequent remittance of the money misappropriated is not at all a reason to delete the ..... conviction is based upon cogent evidence. no interference is warranted. the sentence awarded is only the minimum prescribed under section 13(2) of the pc act. relying upon paragraph 10 of the decision in mohiuddin v. state of maharashtra [1995(3)scc 567] it was submitted by the learned counsel ..... to my notice by the learned counsel appearing for the appellant. 36. offence under section 13(1)(c) of the prevention of corruption act would arise if any public servant dishonestly or fraudulently misappropriated or otherwise converted for his own use any property entrusted to him or under his control ..... was working as village officer in veliyancode village and as such eh would be a public servant coming under section 2(c) of the pc act. 5. pw10, then commissioner of land revenue, would depose that after verifying the investigation report and the connected documents he issued ext.p13 order .....Tag this Judgment!
Court : Kerala
Decided on : Jun-29-2011
Reported in : 2012(3)KLT540; 2012(3)KLJ560
..... of the code of civil procedure. in the compromise petition, it was stated that the plaintiffs do not want the relief for specific performance of the contract and that the defendants had repaid the advance sale consideration paid by the plaintiffs to them. it is also stated that the parties agreed to bear ..... are not entitled to get refund of one-tenth of the court fee paid by them under section 4a of the kerala court fees and suits valuation act. the questions which arise for consideration in the present case did not arise for consideration in the aforesaid decisions. 10. for the aforesaid reasons, i ..... civil procedure to the lok adalat, the plaintiff would be entitled to get refund of the entire court fee as provided under section 16 of the court fees act, 1870. in aboobacker v. district collector (2006 (3) klt 670), the question which arose for consideration was, after the civil court having ordered refund ..... otherwise than on a reference under section 89 of the code of civil procedure, the plaintiff cannot take advantage of section 16 of the court fees act, 1870. to say that there was mediation as provided under section 89 of the code of civil procedure, it must be shown that the court ..... if so, the counsel contends that the plaintiffs are entitled to get refund of the entire court fee, as provided under section 16 of the court fees act, 1870. 5. section 89 of the code of civil procedure provides for settlement of disputes outside the court. section 89 reads as follows: 89. settlement .....Tag this Judgment!
Court : Kerala
Decided on : Nov-09-2011
Reported in : 2012(1)KLT356; 2012(1)KLJ255; 2012(1)ILR(Ker)512; 2012(1)KHC268
..... statutory requirement. 3. over and above the payment as aforesaid, the petitioner contends that, the petitioner has been effecting other statutory payments, particularly under the employees provident fund act, esi act and various other labour enactments. by virtue of the nature of the operations being pursued by the petitioner and the adverse market conditions coupled with other relevant factors, the very ..... 23. social security and social insurance; employment and unemployment the learned government pleader also submits that, the basic contention of the petitioner is that, the contribution payable under the act will amount to a tax free, for which no power is traceable to the relevant entries under the 7th schedule and as such, the amendment is without jurisdiction, ..... the law declared by this court, as per the decision rendered in sivaraman vs. state of kerala (2000 (2) klt 85), wherein it has been held that the act does not contemplate any such liability upon the dealer. the learned counsel further submits that, there is absolutely no rationale for enhancement of the contribution, in more particular, the ..... validity of the said amendment by filing this writ petition. during the pendency of the above proceedings, the ordinance was replaced by the kerala handloom workers welfare fund (amendment) act 2001, and the writ petition was got amended accordingly. 4. the respondents have filed separate counter affidavits, pointing out that, the amendment is very much within the power and .....Tag this Judgment!
Court : Kerala
Decided on : Aug-02-2011
..... it was held: whenever any body of persons having legal authority to determine questions affecting rights of subjects, and having the duty to act judicially act in excess of their legal authority they are subject to the controlling jurisdiction of the kings bench division exercised in these writs. the ..... as to when the authority can be said to be discharging quasi judicial functions. the court held as follows: 8. quasi-judicial acts are such acts which mandate an officer the duty of looking into certain facts not in a way which it specially directs but after a discretion, in ..... itself is administrative, dictated by policy and expediency. but the procedure is subject to the principles of natural justice, which require the minister to act fairly towards the objectors and not (for example) to take fresh evidence without disclosing it to them. a quasi judicial decision is therefore an ..... submitted by mutawallis and to arrange for auditing of account of wakfs; (g) to appoint and remove mutawallis in accordance with the provisions of this act. (h) to take measures for the recovery of lost properties of any wakf; (i) to institute and defend suits and proceedings relating to wakfs ..... further, learned counsel for petitioners would contend that both the board and the tribunal have not considered the position flowing from section 69 of the act. 15. per contra, learned counsel for the contesting respondents would submit that the circumstances leading upto the passing of order dated 9.4.1977 .....Tag this Judgment!
Court : Kerala
Decided on : Sep-06-2011
Reported in : 2011(4)KLJ252; 2011(4)KLT56(C.No.62)(SN); 2011(4)KHC895
..... but where the transfer of the property in the goods is to take place at a future or subject to some condition thereafter to be fulfilled, the contract is called an agreement to sell, (4) an agreement to sell becomes a sale when the time elapses or the conditions are fulfilled subject to which ..... movable article and it is governed by the provisions of the sale of goods act. section 4 of the sale of goods act reads as follows: 4. sale and agreement to sell: (1) a contract of sale of goods is a contract whereby the seller transfers or agrees to transfer the property in goods to the ..... that the lower court had noticed that ext.b5 cannot be accepted because it is not registered and sufficiently stamped as required under the registration act and transfer of property act. it appears that the lower court, has omitted to note that the transaction involved in this case is the sale of vehicle which ..... .b5 to be suspicious in nature and also holding that the alleged transfer claimed by the defendant did not satisfy the requirements of the transfer of property act, decreed the suit. that brings the defendant before this court. 6. the question to be considered in this appeal is whether the finding of the ..... buyer for a price. there may be a contract of sale between one part owner and another. (2) a contract of sale .....Tag this Judgment!
Court : Kerala State Consumer Disputes Redressal Commission SCDRC Thiruvananthapuram
Decided on : Dec-30-2011
..... misleading advertisement the aggrieved consumer. taking into consideration of the totality of circumstance the forum below fixed liability against all opposite parties as per the settled position of law of contract all are jointly and severally liable for the negligence and carelessness done by any of the parties. 6. the opposite party prefers this appeal under this direction it argued on ..... contract between the opposite party and the complainant in the matter. hence opposite party prayed for dismissal of the complaint. 5. the forum below heard both parties and perused the entire ..... endorsement in the bill is as per the scheme envisaged and announced by the manufacturer. the opposite party who stands in the capacity of agent is not liable for the acts of the principal, that it was a direct transaction between the consumer and the manufacturer and the cheque was also issued by the manufacturer and the opposite party is in ..... any alleged deficiency in service, that complainant failed to proceed against additional opposite parties who had drawn and issue cheque to the complainant under sec. 138 of the negotiable instruments acts or by filing civil suit, that complainant has no cause of action for the dishonor of the cheque as against opposite party, that there is no privity of .....Tag this Judgment!