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Judgment Search Results Home > Cases Phrase: income tax act Court: kerala Year: 2012 Page 7 of about 72 results (0.029 seconds)

Feb 03 2012 (HC)

T.K. Surendran, Mannarkkad Taluk Vs. P. Najima Bindu, Kannur District ...

Court : Kerala

Decided on : Feb-03-2012

..... such gross sum or such monthly or periodical sum for a term not exceeding the life of the applicant as, having regard to the respondents own income and other property, if any, the income and other property of the applicant, the conduct of the parties and other circumstances of the case, it may seem to the court to be just, and ..... or accept that because of a decree for annulment, such marriage can be ignored, overlooked or forgotten for all purposes. 47. before considering the specific instances under the hindu marriage act, we take note of the submissions of dr. sebastian champappilly, the learned amicus curiae on how other jurisprudential systems have considered the issue. the learned amicus curiae points out that ..... to enter matrimony should be unequivocally declared by formal solemnization of marriage in accordance with personal law. intention to enter matrimony may be inferred from long cohabitation of parties and acts of parties. but wherever status is in dispute, proof of formal solemnization of marriage in accordance with personal law has to be insisted. this is the irreducible desideratum that ..... wife includes a woman who has been divorced by or has obtained a divorce from, her husband and has not remarried. 13. unilateral divorcees (wives) whose marriages stand terminated by acts of their husbands and persons whose marriages have been terminated by intervention of courts at the instance of either spouse, are certainly included within the sweep of the inclusive definition .....

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Feb 23 2012 (HC)

N. Abdul Hai and Others Vs. K. Nandakumar

Court : Kerala

Decided on : Feb-23-2012

Reported in : 2012(2)ILR(Ker)715; 2012(2)KLT949

..... as a hostel. the building does not have the amenities to carry out the business of lodging. the revision petitioner is depending on the income derived from the petition schedule building and no buildings are available in the locality to shift the business. the respondent was aware of the occupation ..... the impugned judgment does not call for any interference under section 20 of act 2 of 1965, as it does not suffer from any illegality, irregularity or impropriety. 15. we decline jurisdiction under section 20. accordingly, the ..... . evidence to the effect that the respondent had given consent for sublease to the tenant or has acquiesced to the sublease by any positive act, is not forthcoming. hence, both the courts below are perfectly justified in finding that the sublease was objectionable and viewed in that profile, ..... concerned. hence, the argument that the petition scheduled building will not come within the definition of 'building' under section 2 (1) of the act, is repelled as unsustainable. 10. though, it was strenuously argued by the learned counsel for the revision petitioner that some of the boarders or ..... to the landlord is to seek eviction under the general law of the lands, that is, under section 106 of the transfer of property act. here, we are dealing with a case where the revision petitioner has inducted strangers to the tenanted premises, who are conducting different commercial activities .....

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Mar 12 2012 (HC)

M/S. United India Insurance Company Ltd. Vs. Akbar Shihab and Others

Court : Kerala

Decided on : Mar-12-2012

..... the accident was the direct result of negligence of the first respondent. however, the learned tribunal awarded compensation in terms of s.163a of the act apportioning the negligence in the ratio 1:1 between the appellant and the driver of the bus and accordingly directed the appellant insurance company to pay ..... the negligence of the driver of the offending vehicle in a proceeding under section 166 of the act, the tribunal can convert the same to one under section 163a of the act provided the claimant avers that the income of the victim is below rs.40,000/- per annum. as an averment by the ..... all other claims are required to be determined in terms of chapter xii of the act. in a claim under s.163a of the act there should be a specific averment in the petition to the effect that the annual income of the claimant does not exceed rs.40,000/-. 14. thus, we find force ..... claimant regarding the annual income limit was insisted as a condition precedent for converting the claim to one under ..... s.163a, it can be discerned that what was intended in sharmila singhs case was not a suo motu conversion. 6. before going into the merits of the rival submissions made at the bar, it is useful to examine the relevant provisions of the act .....

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Feb 24 2012 (HC)

M/S. Sree Avittom Thirunal Hospital Health Education Society, Medical ...

Court : Kerala

Decided on : Feb-24-2012

ramachandran nair, j. 1. appeal is filed against order of the tribunal confirming the assessment completed for the year 2005-2006. we have heard counsel for the appellant and also standing counsel for the respondent. 2. after hearing both sides and after going through the orders impugned, we do not find any substantial question of law arising from the assessment sustained by the tribunal. it is seen that assessee's claim for exemption as a charitable institution is allowed. in fact on a total net income estimated at rs.1,26,86,204/-, after giving deductions at rs.1,04,89,936/-, the assessing officer has accepted application of 50% expenditure under section 11(1)(a) at rs.16,57,210/-. besides this, 75% of the income was allowed to be carried over to subsequent years i.e. rs.68,88,591/- under section 11(2) of the act. in the result, the net surplus income assessed as not used for charitable purpose or permissible to be carried forward for subsequent years is rs.19,44,135/-. it is seen that assessee is engaged only in business activity, though income generated is used for charitable purpose. so much so, excess unutilised income was rightly found to be assessable by the tribunal. we, therefore, do not find any substantial question of law arising from the order of the tribunal. accordingly appeal is dismissed as devoid of any merit.

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Feb 09 2012 (HC)

Muhammed Vs. Joint Regional Transport Officer and Others

Court : Kerala

Decided on : Feb-09-2012

..... any intention to purchase a vehicle by submitting an application for reserving registration number and was to encourage genuine applicants to reserve the registration number so as to augment the income of the government, by deleting the word "valid", would it come in the way of achieving the purpose and object of the amendment of the rule. the temporary registration certificate ..... is justification in the stand of the transport authorities that validity of temporary registration normally should be 14 days, in view of the grace period contemplated for tendering one time tax, but so far as the requirement of production of valid temporary registration certificate by the owner seeking fancy number to avoid middlemen to make unlawful gain at the cost of ..... prior to registration:--(1) inspecting officer --the registering authority , or such authority as the government may by order appointed shall inspect the vehicle as required by section 44 of the act. (2) production of vehicle for inspection:-- the vehicle shall be produced for inspection along with the required documents for registration, before the inspecting officer, for a comparative scrutiny of ..... generated cash receipt for the fee paid as specified in the annexure to these rules, (ii) valid temporary registration certificate and a true copy thereof. (iii) proof of remittance of tax (in the case of non-transport vehicles only) (iv) proof of the address of the applicant as laid down in rule 4 of the central motor vehicles rules. (v) a .....

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Apr 12 2012 (HC)

T.K. Soman Vs. State of Kerala, Represented by the Deputy Superintende ...

Court : Kerala

Decided on : Apr-12-2012

..... prosecutor the dishonest concealment of facts regarding the properties held by the petitioner and his family members and the further fact that his total annual income was far above the ceiling limit prescribed under the rules would prima facie show that there are materials to proceed with the investigation of the case ..... as he is a pensioner getting that much amount as pension and as such the petitioner is ineligible to get assignment of land because his annual income exceeds rs.30,000/-, which is the limit prescribed as per the rules. according to the petitioner if annexure r1(b) is treated as a ..... getting assignment, the petitioner made dishonest concealment of material facts and induced the authorities to believe that he was a landless poor and that his annual income was less than rs.30,000/-. the allegation is that, the then chief minister (a1) exerted influence over the high ranking revenue officials including ..... that land shall not pass to the assignee until he remits that land value and tree value payable in respect of that land, the arrears of tax, if any due in respect of the land and other charges due from him. but the respondents cannot shut their eyes to the two letters, ..... by way of pension is rs.86,400/-, he was ineligible to get assignment because his annual income was exceeding rs.30,000/-. furnishing false details in the relevant column should also be treated as an act of deception practiced by the petitioner, the respondents contend. 9. but the learned counsel for the .....

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Jan 06 2012 (HC)

Minimol Vs. Director of Municipalities

Court : Kerala

Decided on : Jan-06-2012

..... control by suspending or cancelling the resolutions of the municipality or by issuing directions. the salary of its employees are paid by the municipalities themselves from out of their income. the above provisions also do not warrant a conclusion that the municipal common service is subject to any pervasive control by the government, in contradistinction to the position ..... to enable them to function as institutions of self government. independence of such authorities also have to be ensured by conferring on them the power to levy and collect taxes. it is true that under art.243w, it is the state government that has to pass necessary laws conferring such authority on them. it is in exercise of ..... engineer, cheruppulasseri/vellinezhi grama panchayat, in palakkad district, was directed to be transferred to the kerala administrative tribunal on an interpretation of the relevant provisions of the administrative tribunals act, 1985. 5. however, a reading of the judgment shows that the petitioners in those cases were not employees of any municipality, but were employees under the local self ..... municipality including the government officers and employees who are transferred to the municipality is vested in the chairperson by s.229. therefore, in the scheme of the present municipality act, it is the municipality that exercises control and supervision over its employees. further, the provision also maintains a clear distinction between government employees and employees of the municipality .....

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Dec 20 2012 (HC)

Joshy K.V. Vs. State of Kerala

Court : Kerala

Decided on : Dec-20-2012

..... of the view that chewing w.p.c.nos.13580 o 23. & conn.cases tobacco or tobacco products are covered by the provisions of ctp act, and fss act has no application to such products. i am in respectful agreement with the judgment of delhi high court in ram babu rastogi & ors. (supra).27 ..... 2011] to contend that chewing tobacco is not a 'food product' and a division bench of madras high court in dharampal satyapal ltd. v. commercial tax officer, coimbatore [2009 (243) elt 179.in order to contend that the above products are treated as distinct and different items.17. on the other hand ..... authority of india in exercise of the powers conferred by clause (i) of sub-section (2) of section 92 of the food safety and standards act, 2006 (central act 34 of 2006) read with section 26 thereof, prohibits articles of food in which tobacco and w.p.c.nos.13580 o 3. & conn ..... pan masala and the mouth freshner are undoubtedly within the meaning of `food' under section 2(v) of the prevention of food adulteration act. `food' under the said act has been defined very widely".20. sri.shaji.p.chaly appearing for the additional 5th respondent while supporting the argument of the learned special ..... people, available commonly and contained in a statute intended to protect the community generally, must be gathered from the common sense understanding of the word. the act defines "food" very widely as covering any article used as food and every component which enters into it, and even flavouring matter and condiments. it .....

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Jun 28 2012 (HC)

M/S. Hotel Malika Residency Vs. State of Kerala and Others

Court : Kerala

Decided on : Jun-28-2012

..... ,00,000/- from the kerala financial corporation, that the monthly repayment instalment is rs.5,00,000/- which they are in a position to pay because of receipt of rental income received from the petitioner firm, that the fifth respondent is not making any contribution for repayment of the loan ever since disputes arose between them and that the loan is ..... /restaurant in the premises mentioned in the licence . 6. the main contention raised in w.p.(c) no.6494 of 2012 is that there is no restriction in the abkari act or in the foreign liquor rules or in the conditions of licence which prohibits transfer of the licenced premises without the previous sanction of the excise commissioner and therefore, the .....

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Apr 10 2012 (HC)

Puthiyapura Sheik Koya Thangal and Another Vs. P.P. Koyammakoya and Ot ...

Court : Kerala

Decided on : Apr-10-2012

..... tavazhis of the family. a tavazhi does not possess the right to mortgage or sell the tarwad property so divided and has only the right to enjoy the income from property during the lifetime of the members of the tavazhi. self-acquired or personal property is governed by muhammadan law of succession. here also there are ..... the lakshadweep islands labbus : a sharp instrument used in the performance of rathib madrasa :a school where muslim religious education is imparted. manfaat : usufruct mahal : the object to which an act relates mahr : dowry mal : property malik : owner mappila : malabar muslim markakalyanam : circumcision ceremony marumakkathayam : matrilinear or matriarchal system of inheritance maulood/ maulud/ muslim celebration for the ..... iwad : gift on condition of an exchange hiba bi'l-'iwad : gift on receiving something in change hizanat : custody hukm : law; command; decree;order hukmi : symbolical (possession) 'ibadat : acts of devotion 'iddat : period of probation ijab : proposal ijara : letting and hiring ikhtiar : volition ikarah : duress ila : a form of divorce iman : faith iqra : acknowledgment; declaration of ..... august 1862 to november 1888. logan was in the erstwhile malabar district between 1864 and 1888 and served there in various capacities like sub collector, joint magistrate, acting district and sessions judge of north malabar at tellicherry and later of south malabar at calicut, collector and district magistrate of malabar etc. it was this administrator turned .....

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