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Judgment Search Results Home > Cases Phrase: rationale Court: kerala Year: 1991 Page 1 of about 11 results (0.017 seconds)

Oct 31 1991 (HC)

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

Court : Kerala

Decided on : Oct-31-1991

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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Apr 05 1991 (HC)

S. Mahendran Vs. the Secretary, Travancore Devaswom Board, Thiruvanant ...

Court : Kerala

Decided on : Apr-05-1991

Reported in : AIR1993Ker42

..... worship at the temple has therefore been established.38. is there any basis for this restriction? is it only a blind belief handed down from generation to generation without any rationale behind that restriction? the counter affidavit filed by the board makes mention of the reasons why young women were not permitted to worship at the temple. in olden days pilgrims .....

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Jul 17 1991 (HC)

State of Kerala and anr. Vs. K. Kurian P. Paul

Court : Kerala

Decided on : Jul-17-1991

Reported in : AIR1992Ker180

..... or a course of action, a statement in justification or explanation of belief or action''. it is in this sense that the award must state reasons for theamount awarded.the rationale of the requirement of reasons is that reasons assure that the arbitrator has not acted capriciously. reasons reveal the grounds on which the arbitrator reached the conclusion which adversely affects .....

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Jul 24 1991 (HC)

M. Bhaskaran Pillai Vs. State of Kerala and ors.

Court : Kerala

Decided on : Jul-24-1991

Reported in : AIR1992Ker86

krishnamoorthy, j. 1. petitioner in o. p. no. 3931 of 1985 is the appellant. 1.94 acres of land in sy. no. 299/2a & b of alwaye village was acquired in 1952 under the land acquisition act from the 4th respondent, for the purpose of national high-way. the national highway was constructed in 1954 and only about 1 acre of land was utilised for the construction. petitioner alleges that he is the owner of the eastern property and accordingly he applied for assignment of the unutilised land. thereupon, out of the balance area available, under ext. p 1 dated 10-7-1962 50 cents of land was given on kuthakapattom to the petitioner for a period of 12 years, with a condition that if government required the land for any other purposes, it should be surrendered. while so, petitioner filed an application ext. p8 dated 21-12-1979 before the advisor to the then governor for assignment of the land to him. in the meanwhile, the 3rd respondent-tahsildar issued a notice ext. p2 dated 31-12-1979 to surrender the land leased out to the petitioner under ext. p1 as it was needed for public purposes. the notice was served on 25-4-1980. thereafter, the 50 cents of land was taken possession of from the petitioner on 2-5-1980. on ext. p8 application filed by the petitioner he was given a reply, evidenced by ext. p6 dated 11-7-1980, by the government stating that the land cannot be assigned to him as the same was required for public purposes. it is seen that thereafter also the petitioner had applied to .....

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Sep 17 1991 (HC)

Catalysts and Chemicals India (West Asia) P. Ltd. Vs. Commissioner of ...

Court : Kerala

Decided on : Sep-17-1991

Reported in : [1992]197ITR486(Ker)

k.a. nayar, j.1. the income-tax referred case arises out of the appellate order of the income-tax appellate tribunal for the assessment year 1971-72. the assessee-company came into existence under a collaboration agreement between a. laljee sons and company, a firm in india, and catalysts and chemicals inc. (cci), a company in the u.s.a. on june 29, 1977, three books of manuals containing the information regarding the technical details in production of catalysts were received by the indian firm. the manuals were for the exclusive use of the indian company and no portion thereof may be disclosed to any of the persons and in the assessment year 1971-72, the assessee-company claimed development rebate and depreciation at the rate of 15% on rs. 18.75 lakhs being the amount paid by the assessee to the cci. the tribunal determined the cost of the manuals at rs. 25,000 and allowed depreciation and development rebate thereon. but, by judgment dated april 2, 1982, in i.t.r. nos. 103 and 104 of 1979 (see [1982] 137itr 110), this court found, on a reference at the instance of the assessee, that the determination made by the tribunal was arbitrary and hence directed the tribunal to hear the appeal afresh. the finding of the tribunal that the sum of rs. 18.75 lakhs was not only for the three manuals but was also for certain rights was not challenged in those proceedings. therefore, the tribunal, after remand, rejected the working submitted by the assessee. the tribunal held that a .....

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Mar 27 1991 (HC)

Harrisons Malayalam Limited Vs. Kerala State Pollution Control Board a ...

Court : Kerala

Decided on : Mar-27-1991

Reported in : AIR1992Ker168

ordervarghese kalliath, j.1. petitioner is a company registered under the companies act. it owns 23 estates in kerala and 2 estates in tamil nadu. the estates owned by the company in kerala are rubber estates and tea estates. the company has tea and rubber factories in almost all the estates. for the purpose of estates, petitioner-company uses water by utilising its own water sourses in the various estates. there had been no levy of water cess on the company. for the first time, a notice was issued to the company by the 1st respondent at its nooply estate directing the petitioner to affix water motors and furnish details of the water consumed every month. copy of the notice is ext. p1. petitioner submits that it is not carrying on any business in any specified industry so as to attract the provisions of the water (prevention and control of pollution) cess act, 1977 (hereinafter referred to as the 'act'). ext. p1 is a notice issued by the kerala state pollution control board, the first respondent.2. petitioner contends that any of the activities of the petitioner will not result in polluting any of the water sources and that the petitioner will not come under the purview of the act. further, it was specifically contended that the petitioner's establishments would not come in any of the industries enumerated in the schedule i of the act and so the act will not apply to the petitioner. copy of the reply is ext.p2.3. petitioner received in respect of one of the estates -- nooply .....

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Apr 02 1991 (HC)

Commissioner of Income-tax Vs. Kerala Nut Food Co.,

Court : Kerala

Decided on : Apr-02-1991

Reported in : [1991]192ITR585(Ker)

k.s. paripoornan, j.1. in this batch of 12 referred cases, a common question arises for consideration. these cases have been referred by the income-tax appellate tribunal, cochin bench, at the instance of the revenue, and as directed by this court in 0. p. nos. 8381, 8382, 8384, 8387, 8388, 8450, 8451, 8676, 8677, 8712, 8713 and 8737 of 1984 (see [1990] 185 itr 150)-the referred cases arise out of r. a. nos. 106 to 114, 117 and 118 and 120/(coch) of 1983 in ita nos. 333 to 337, 340 to 343, 348 and 349 and 360/(coch) of 1981. the applicant in all the cases is the revenue. the respondents in this batch of 12 referred cases, are six different assessees. the appellate tribunal disposed of the 12 appeals (ita nos. 333 to 337, 340 to 343, 348, 349 and 360/(coch) of 1981) by a common order dated february 26, 1983. though there are six different assessees, the assessment years involved in this batch of cases are 1976-77, 1977-78, 1978-79, 1979-80 and 1980-81. the revenue filed applications under section 256(1) of the income-tax act, in the 12 cases, before the income-tax appellate tribunal praying to refer three questions of law. but, the income-tax appellate tribunal referred a common question of law for alt the 12 cases, which v/as the subject-matter of i. t. r. nos. 91 to 102, 203 and 211 of 1984. the said common question was to the following effect (see [1990] 185 itr 152) ;'whether, on the facts and in the circumstances of the case, the commission payments made in india in .....

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Nov 01 1991 (HC)

George Varghese Vs. Collector of Central Excise

Court : Kerala

Decided on : Nov-01-1991

Reported in : 1992(60)ELT361(Ker)

k.a. nayar, j.1. as directed by this court by judgment dated 20-2-1987 in o.p. no. 2483 of 1986 filed by the assessee, the customs, excise and gold (control) appellate tribunal, south regional bench at madras referred to this court the following question stated to arise from the decision of the tribunal in appeal no. ed (mas) 318/83, viz. 'whether, on the facts and in the circumstances of the case, the finding that the assessee had produced and removed an unaccounted quantity of 2,18,833 kgs. of tread rubber by use of the short quantity of sulphur is vitiated by non-consideration of evidence relating to installed capacity for manufacture of tread rubber, electrical energy consumed, wages paid and main raw materials acquired and utilised during the relevant period?'2. after obtaining information regarding unauthorised removal of tread rubber from the factory belonging to the assessee, the officers of the headquarters preventive in the collectorate of central excise, cochin intercepted tempo van krf 7835 containing excisable goods at about 3.00 a.m. on 14-10-1981, found it to contain 63 rolls of tread rubber without the cover of any invoice, gate pass, delivery challan or any valid documents and, therefore, they seized the same. thereafter, they searched the building from which the goods had been brought out and recovered another 56 rolls of tread rubber. the 119 rolls were found to bear the marks 'super tread' and 'tread'. the tempo van was also seized. the driver of the tempo .....

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Jul 26 1991 (HC)

Nazeema and ors. Vs. George Kuriakose and ors.

Court : Kerala

Decided on : Jul-26-1991

Reported in : I(1992)ACC268; 1992ACJ816; AIR1992Ker67

guttal, j. 1. in this appeal the claimants in m.a.c. no. 262 of 1983 impugn the legality of the award made by the motor accidents claims tribunal (m.a.c.t. for short), kottayam, whereby the latter disallowed the claim for compensation of rs.4 lakhs arising out of the death of mohammed basheer.2. the question which arises for consideration in this appeal is, whether the value of the share held by the deceased in a partnership business which was received by the claimants upon the death of the deceased, is liable to be deducted in assessing the amount of compensation under section 110-b of the motor vehicles act, 1939?the question arises out of the facts set out in paragraphs 3 and 4 below.3. the appellant no. 1 is the widow, and appellants nos. 2 and 3 are the minor children of the deceased. the respondents nos. 1 and 2 are respectively the owner and driver of the bus klo 5871 which caused the death by rash and negligent driving. the respondent no. 3 is the insurer.4. on 4-5-1979 the deceased mohammed basheer was travelling in an ambassador car. when his car was near thalayolaparamb bridge the bus driven by the respondent no. 2, in a rash and negligent manner, rammed into the car of the deceased. the deceased died on the same day as a result of the accident.the claim in m.a.c. no. 262 of 1983 was for compensation of rs. 4 lakhs. but it was not split up under different heads such as loss of consortium, claim for loss of dependency and so on. the tribunal awarded rupees 15,000/- .....

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Nov 14 1991 (HC)

Laxmi Starch Ltd. and Ors. Vs. Kundara Factory Workers' Union and Ors. ...

Court : Kerala

Decided on : Nov-14-1991

Reported in : [1992(65)FLR865]; (1994)IILLJ760Ker

s. padmanabhan, j.1. the petitioner is a public limited company which is an industrial establishment satisfying the requirements of section 25k of the industrial disputes act, 1947. permission sought for by the company under section 25o(1) of the industrial disputes act, 1947, for closure was refused by the government under sub-section (2). exhibit p-6 is copy of the order dated january 17, 1990. exhibit p-7, review petition, was filed under sub-section (5) of section 25o on february 3, 1990. complaining that the petition was not disposed of, the petitioners moved original petition no. 3721 of 1990 for compelling the government to pass orders on exhibit p-7. the original petition was allowed by the original of exhibit p-8 judgment. subsequently, at the instance of the company itself, the government passed exhibit p-9 order referring the matter to the industrial tribunal. by exhibit p-10 award, the industrial tribunal rejected the application holding that there are no grounds for reviewing the decision. thus, permission to close down the establishment stands rejected. prayers in the original petition are: (1) to strike down section 25o as unconstitutional, (2) to quash exhibit p-10 award of the industrial tribunal, and (3) to direct the state to grant permission for closure.2. on a reference under section 15(1) of the sick industrial companies (special provisions) act, 1985, the board for industrial and financial reconstruction under exhibit p-l proceedings declared the .....

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