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Judgment Search Results Home > Cases Phrase: rationale Court: kerala Page 1 of about 786 results (0.014 seconds)

Feb 17 1989 (HC)

P. Kunhammed Kutty Haji and ors. Vs. Union of India (Uoi) and ors.

Court : Kerala

Reported in : (1989)76CTR(Ker)139; [1989]176ITR481(Ker)

..... types of liquors could be noticed from very early times. as o'hagan observed :'the burden of tax varied depending on what beverage type was consumed ...' (emphasis supplied).(see the rationale for special taxes on alcohol: a critique, 1983 british tax review, page 370 at 371).31. the budget introduced in the house of commons in 1882, increased the duties on ..... hazards. why pick up three among these articles and subject them to this harsh and hard treatment, by a very unbearable burden in the form of tax there is no rationale involved and no good effect achieved by such an adventurous venture on the part of a prime parliament--is the additional contention. violation of article 14 will imperil the life ..... tax revenue for the english government in the 19th century. it is unnecessary to survey the theoretical aspects of the rationale for special taxes on alcohol. a very illuminating article is available in 1983 british law review, at page 370, 'the rationale for special taxes on alcohol : a critique' by john w, o' hagan. he had separately dealt with the two broader .....

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Jul 24 2003 (HC)

Accountant General Vs. Kunjamma

Court : Kerala

Reported in : 2003(3)KLT345

..... , under rule 5a (note 2) as noticed above, in case of extension, the actual date of retirement is reckoned as the date of retirement on superannuation. thus, the reasoning and rationale adopted by the division bench does not appear to be tenable. resultantly, we are unable to accept the correctness of the view taken by the bench. it is, consequently, overruled ..... interest of the pupils. it is with that intention that the provision in rule 60(c) was made. this reasoning of the bench is absolutely correct. that is clearly the rationale of the rule. however, despite this, the bench took the view that if the claim of the teacher was accepted 'there will be two sets of government employees and teaching ..... , the benefit of the scale of pay as revised from march 1, 1997 shall be admissible. why should it be denied to only a teacher? there appears to be no rationale for treating a section of the employees viz., the teachers differently from the others.13. faced with this situation, mr. roy chacko has placed reliance on the decision of the .....

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Jul 24 2003 (HC)

Accountant General Vs. Neelakantan Nair

Court : Kerala

Reported in : 2003(3)KLT525

..... , under rule 5a (note 2) as noticed above, in case of extension, the actual date of retirement is reckoned as the date of retirement on superannuation. thus, the reasoning and rationale adopted by the division bench does not appear to be tenable. resultantly, we are unable to accept the correctness of the view taken by the bench. it is, consequently, overruled ..... interest of the pupils. it is with that intention' that the provision in rule 60(c) was made. this reasoning of the bench is absolutely correct. that is clearly the rationale of the rule. however, despite this, the bench took the view that if the claim of the teacher was accepted 'there will be two sets of government employees and teaching ..... , the benefit of the scale of pay as revised from march 1, 1997 shall be admissible. why should it be denied to only a teacher? there appears to be no rationale for treating a section of the employees viz. the teachers differently from the others.13. faced with this situation, mr. roy chacko has placed reliance on the decision of the .....

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Oct 28 1992 (HC)

Prince George Vs. Govt. of Kerala

Court : Kerala

Reported in : (1993)ILLJ686Ker

..... in the decision-making process which led to issue of ext. p3. what the constitutional bench observed in mohinder singh's case (supra) 'administrators are already alarmingly insensitive to the rationale of audi alleram partem' stands good even after a decade.18. it is from the counter-affidavit of the respondent that the petitioner gets the information about the most damaging ..... point to insist on observance of natural justice in the area of administrative decision-making so as to avoid devaluation of this principle by 'administrators, already alarmingly insensitive to the rationale of audi alteram partem'. 'in his lecture on 'the mission of the law' professor h.w.r. wade takes the principle that no man should suffer without being given a .....

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Jan 31 2002 (HC)

All Kerala Chartered Accountants Association Vs. Union of India (Uoi)

Court : Kerala

Reported in : (2002)176CTR(Ker)268; [2002]258ITR679(Ker)

..... next contended that the levy is discriminative and hit by article 14. elaborating the contention, the learned counsel urged that there are several persons practising different professions. there is no rationale or reason why several other professionals are kept out of the tax net, and only certain professionals like practising chartered accountants, practising cost accountants etc. are subjected to levy of ..... of india (supra) observed:'47. but with all this latitude certain irreducible desiderata of equality shall govern classifications for differential treatment in taxation laws as well. the classification must be rationale and based on some qualities and characteristics which are to be found in all the persons grouped together and absent in the others left out of the nexus with the .....

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Jun 03 2003 (HC)

David Loocose Vs. University of Kerala

Court : Kerala

Reported in : 2003(3)KLT259

..... cannot be assumed that while making first ordinance, 1978, the university had not contemplated appointment of a female coach in a particular discipline of sports or games. there is no rationale in importing a narrow gender differentiation while interpreting the word coach in order to restrict its meaning to only a male coach. the argument of the petitioners that such a .....

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Jun 26 1992 (HC)

N. Mani Vs. the Regional Transport Officer, Thiruvanathapuram and ors.

Court : Kerala

Reported in : AIR1993Ker37

..... any manner discriminatory, unreasonable or otherwise unjustified. one cannot equate a vehicle kept in custody following its involvement in an offence and another seized for non-payment of tax. the rationale and the object sought to be achieved are different. there is no reason to hold that item 27 of ext. p3 is in any way bad or untenable, as alleged .....

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Feb 03 2006 (HC)

R.T.O. Vs. Sajith

Court : Kerala

Reported in : 2006(1)KLT936

..... wherein this court took the view that one cannot equate a vehicle kept in custody following its involvement in an offence and another seized for non payment of tax. the rationale and the object sought to be achieved are different and the owner of the vehicle cannot certainly claim exemption from payment of tax for his vehicle having failed to satisfy .....

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Oct 31 1991 (HC)

Excel Glasses Ltd. and ors. Vs. State of Kerala

Court : Kerala

Reported in : (1992)IILLJ330Ker

..... the view taken in (air) 1983-sc-239 (supra) is different. though the decision in (air) 1983-sc-239 (supra), at para. 13, said 'the dialectics, the logic and the rationale involved in upholding the validity of article 31c when it confined its protection to laws enacted to further article 39(b) or 39(c) should uncompromisingly lead to the same .....

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Oct 04 2006 (HC)

infoseek Solutions Vs. Kerala Law Times

Court : Kerala

Reported in : AIR2007Ker1; 2006(4)KLT311; 2007(34)PTC231(Ker)

..... other judicial authority cannot be treated as a government work even for the government to be the first owner of the copyright therein in terms of section 17(d). the rationale behind this is that the judgment or order is 'of' a court, tribunal or other judicial authority and is not 'a work which is made or published by or under .....

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