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Judgment Search Results Home > Cases Phrase: rationale Sorted by: old Court: kerala Year: 1999 Page 1 of about 14 results (0.016 seconds)

Jan 27 1999 (HC)

Edavanakkad Telephone Subscribers Association and anr. Etc. Etc. Vs. U ...

Court : Kerala

Decided on : Jan-27-1999

Reported in : AIR1999Ker306

..... within the secondary switching area of ernakulam, kottayam and pathanamthitta districts. they are aggrieved by the enhancement of bi-monthly rental by the telecommunication department. petitioners submit there is no rationale in the enhancement of rental, which according to them, is arbitrary and violative of article 14 of the constitution of india. counsel submitted that no reasonable classification has been maintained .....

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Sep 07 1999 (HC)

Jossy Kondody Vs. Chacko Thomas

Court : Kerala

Decided on : Sep-07-1999

Reported in : 2000(1)ALT(Cri)43; 1999CriLJ4707

..... 845, this court has held that 'when judgments of superior courts are of co-equal benches, and therefore, a matching authority, then their weight inevitably must be considered by the rationale and the logic thereof and not by the mere fortuitous circumstances of the time and date on which they were rendered'.12. a full bench of the allahabad high court .....

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Nov 01 1999 (HC)

Commissioner of Income-tax Vs. A. Sreenivasa Pai

Court : Kerala

Decided on : Nov-01-1999

Reported in : (2000)160CTR(Ker)216; [2000]242ITR29(Ker)

..... a rule of evidence. presumptions which are rebut-table in nature are available to be drawn. the initial burden of discharging the onus of rebuttal is on the assessee. the rationale behind this view is that the basic facts are within the special knowledge of the assessee. section 106 of the indian evidence act, 1872, gives statutory recognition to this universally .....

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Nov 17 1999 (HC)

Komath Kumba Amma and ors. Vs. Kerala State Electricity Board

Court : Kerala

Decided on : Nov-17-1999

Reported in : AIR2000Ker215

..... losses of earnings, and the present cost of his future expenses, ought to be determined by using in the calculations a discount rate of 4 to 5 per cent. the rationale was that there was no other practicable basis of calpulation that is capable of dealing with so conjectural a factor as inflation with greater precision. . . . . the question before the house .....

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Nov 27 1999 (HC)

Commissioner of Income-tax Vs. Geo Sea Foods

Court : Kerala

Decided on : Nov-27-1999

Reported in : [2000]244ITR44(Ker)

..... ) is a rule of evidence. presumptions which are rebuttable in nature are available to be drawn. the initial burden of discharging the onus of rebuttal is on the assessee. the rationale behind this view is that the basic facts are within the special knowledge of the assessee. section 106 of the evidence act, 1872, gives statutory recognition to this universally accepted .....

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Dec 18 1999 (HC)

Commissioner of Income-tax Vs. Kishorekumar Shamji

Court : Kerala

Decided on : Dec-18-1999

Reported in : (2000)161CTR(Ker)225; [2000]244ITR702(Ker)

..... 1976) is a rule of evidence. presumptions which are rebuttable in nature are available to be drawn. the initial burden of discharging the onus of rebuttal is on the assessee. rationale behind this view is that the basic facts are within the special knowledge of the assessee. section 106 of the indian evidence act, 1872, gives statutory recognition to this universally .....

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Mar 29 1999 (HC)

Cambatta Aviation Ltd. and ors. Vs. CochIn International Airport Ltd. ...

Court : Kerala

Decided on : Mar-29-1999

Reported in : AIR1999Ker368

sankarasubban, j.1. this writ appeal is filed by the petitioners in o.p. 25560/ 1998. first appellant is cambatta aviation ltd., a company incorporated under the companies act and the second appellant is burjor nicholson, a shareholder of the first appellant company. first respondent in the appeal is the cochin international airport limited, which is a company incorporated under the indian companies act and which has been formed for the purpose of setting up international airport at nedumbassery near cochin. the second respondent is the state of kerala and the third respondent is the air india limited. respondents 4 and 5 in the appeal got themselves impleaded as additional respondents in the writ petition. the forth respondent is p.s.m. aviation (private) limited and the fifth respondent is the air india employees' guild.2. the first appellant (hereinafter referred to as 'the cambatta aviation limited') is a company incorporated under the indian companies act and is providing ground handling services to various airlines and has been operating as such at mumbai and delhi airports for more than three decades. cochin international airport limited, hereinafter referred to as 'the cial', is a public sector undertaking having many public sector undertakings and the state of kerala as the shareholder. the chairman of the first respondent is the chief minister of the state of kerala. the cial has been established for setting up a new international airport at cochin. it is .....

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Aug 06 1999 (HC)

Sarojini Vijayan M.V. and anr. Vs. State of Kerala and anr.

Court : Kerala

Decided on : Aug-06-1999

Reported in : AIR2000Ker71

orderk.s. radhakrishnan, j. 1. miss. amrita priya is a deaf and dump girl. she was a student of the government girls' high school, madayi in kannur district. she has registered for the s.s.l.c. examination in march, 1999 and expressed her desire to get exemption from 2nd and 3rd languages in the said examination on the plea that she is a deaf and dumb girl. she had earlier appeared for the s.s. l.c. examination in march 1997 as well as in march, 1998. she did not claim exemption from writing the second and third languages and consequently the same was not granted. she then approached this court and filed o.p. no. 1338 of 1999 which was disposed of by this court permitting her to exercise option or express desire not to study second and third languages and directed the government to consider the said request in accordance with law.2. petitioner has now written the s.s.l.c. examination conducted in march 1999 and expressed her desire for exemption from writing second and third languages. she was informed that the said benefit would be available only to deaf candidates and not the candidate who is deaf and dump. petitioner has therefore approached this court seeking a declaration that the exemption for writing the second and third languages should be extended to deaf and dump candidates also and not to deaf persons alone.3. a statement has been filed on behalf of 2nd respondent. government took up the stand that the benefit available on the basis of ext. p1 g.o. dated 14-6-1983 .....

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Oct 07 1999 (HC)

Nature Lovers Movement Vs. State of Kerala and ors.

Court : Kerala

Decided on : Oct-07-1999

Reported in : AIR2000Ker131

mohammed, j.1. what is before us is a theme of intense debate involving the use and occupation of forest lands and its inevi-table reaction to ecological balance and environmental outfit. this is brought to us by way of a 'public interest litigation' moved by a registered society known as 'nature lovers movement'.2. 'love of nature' is not a modern phenomenon. it existed from the beginning of the humanity itself. 'man is the measure oi all things.' so said plato. man loves nature and nature in turn nourishes him. man serves society and society in turn preserves him. nature and society are thus interdependent and the duty of man to them is inherent. these basic percepts envisage the protection of environment and preservation of humanity. but 'for the greenest of environmentalists, humans are oflesser importance than the abundant and diverse flora and fauna of the planet. humans are defined as a recent addition to the livestock and are considered to have been a wholly disruptive influence on a world which was paradise before their arrival. '(1) but the globalizatlon of economic development as a result of constant endeavour of humans cannot be whittled down or destroyed for the sake of environment and preservation of ecology. therefore when we say 'love of nature' it is a love for ecology, it is a love for environment and above all it is a love for human beings.3. the globalizatlon of the economic development by its very nature increases its impact on the environment. all the .....

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Oct 14 1999 (HC)

K. Sreedharan and Co. (P.) Ltd. Vs. State of Kerala

Court : Kerala

Decided on : Oct-14-1999

Reported in : [2001]123STC291(Ker)

arijit pasayat, c.j.1. all these eight tax revision cases filed by the assessee involve common points of dispute, except t.r.c. nos. 265 and 267 of 1998 where additional points are involved. this judgment shall govern each of the tax revision cases on common points and additional points raised for the relevant assessment years. they have been filed under section 41 of the kerala general sales tax act, 1963 (in short, 'the act').2. sales tax appellate tribunal, additional bench, kozhikode (hereinafter referred to as 'tribunal') disposed of eight appeals relating to assessment years 1984-85 and 1986-87 onwards up to 1992-93. assessee is a private limited company incorporated under companies act, 1956. its business is mainly in arrack and 'indian made foreign liquor' (in short 'imfl') as an abkari contractor. purchases are made mainly from distilleries within the state on basis of permits issued by excise department. it is registered as 'dealer' under the act on the files of sales tax officer (reserve i), 1st circle, kannur. during inspections carried out in business premises of assessee, certain discrepancies were noticed which were taken note of by assessing officer in rejecting turnovers returned and enhancements were made. extra demands were made on the basis of such enhancement. matter was carried on appeals before assistant commissioner, who dismissed the appeals. second appeals were filed before tribunal and were numbered as tribunal appeal nos. 445 to 452 of 1997. by .....

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