Kerala High Court
Absence Of Incriminating Materials, AO Not Empowered To Reopen Assessments In Block Period Of Six Years: Kerala High Court
The Kerala High Court has held that based on the material obtained during the search, the Assessing Officer, who gets the jurisdiction to re-open the assessments, can do so in respect of the individual assessment years comprised in the block period of six years only if the material obtained during the search under Section 132 of the Income Tax Act, or any part thereof, relates to the...
Ernakulam Bar Association Moves Kerala High Court For Publication Of Expert Committee's Interim Report Proposing Hike In Court Fees
The Ernakulam Bar Association has moved the Kerala High Court seeking publication of the interim report submitted by Justice VK Mohanan led Expert Committee which formed the basis for proposing revisions to court fees during the 2024 Kerala budget. The proposal includes a 5% increase in court fees for cheque cases under the Negotiable Instruments Act, as well as the introduction of court fees...
Kerala High Court Advocates Association Opposes Hike In Court Fees
The Kerala High Court Advocates Association (KHCAA) has submitted their opinion to the Expert Committee headed by Justice V K Mohanan opposing the hike in court fees.The KHCAA stated that the Expert Committee has given recommendations for enhancing the court fees without understanding the ground realities. The proposal to revise court fees was announced during the 2024 budget speech. The...
Sabrimala Airport Construction | Land Acquisition Notice To Be Withdrawn, Fresh Social Impact Study To Be Conducted: Govt Tells Kerala High Court
The Kerala High Court has recorded the submissions made by the Advocate General on behalf of the State Government that it has proposed to withdraw the notifications issued under Section 11(1) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 for the acquisition of Cheruvally Estate in Kottayam for construction and development of...
Right Of Accused To Adduce All Evidence Is Part Of Fair Procedure, Refusal To Summon Defence Witnesses Should Be Exercised Sparingly: Kerala HC
The Kerala High Court held that the Trial Court's denial of issuing summons to defence witnesses, as requested by the accused during a criminal trial should be an exception and to be used sparingly.Justice Bechu Kurian Thomas held that the right of the accused to enter defence evidence and adduce witnesses is essential to ensure fair procedure under Article 21 of the Constitution of...
Statutory Scheme Determining Taxable Turnover Of Works Contract Under KVAT Act Doesn't Suffer From Any Defect: Kerala High Court
The Kerala High Court has held that the statutory scheme for determining the taxable turnover of a works contract under the Kerala Value Added Tax Act (KVAT Act) does not suffer from any defect so as to render it unworkable to effectuate the charge to tax on a works contract. The bench of Justice A.K. Jayasankaran Nambiar and Justice Syam Kumar V. M. has observed that it was incumbent upon...
Legal Representatives Of Appellant In Second Appeal Are Entitled To Re-Submit Appeal Which Was Returned For Curing Defects: Kerala High Court
The Kerala High Court has declared that an applicant can resubmit an appeal instituted by a person under whom the applicants claim. The Court clarified that legal representatives of an appellant in a Regular Second Appeal are entitled to re-submit the appeal which was returned for curing the defects. Justice K. Babu held: “The principle emerges is that the right to file an appeal must be...
Kerala High Court Issues Circular Enabling Service Of Notice, Summons Through E-Post In Trivandrum
The Kerala High Court has issued a notice to introduce the e-Post service of India Post as a new method for the service of summons/notices/ orders to respondents. In the pilot phase, this facility will be available only in Trivandrum and will be extended to other districts later.This facility can be used when the Court orders service of notice through e-post or Speed post or when no means...
Disciplinary Proceedings Against Employee For Messages In Company's WhatsApp Group Expressing Safety Concerns Violates Right To Free Speech: Kerala High Court
The Kerala High Court has declared that an employee's messages in a private WhatsApp group regarding the safety of the company do not give rise to the charge of harming the reputation of the company. Justice Satish Ninan said that a charge to such effect infringes on the employee's right to freedom of speech guaranteed under Article 19(1)(a) of the Constitution.The petitioner is an employee...
Dereliction Of Duty: Kerala High Court Criticises Govt Authorities' Failure To Remove Unauthorised Billboards, Levy Fines From Offenders
The Kerala High Court has taken stern exception to the failure of the authorities to remove unauthorised billboards in the city despite court orders.A single bench of Justice Devan Ramachandran lamented that in spite of court orders, the concerned authorities were not taking action against unauthorized billboards. The Court noted that the authorities by not collecting the requisite fine...
Kerala High Court Allows Dealer To Correct Copy Of Stock Inventory Uploaded Along With Returns
The Kerala High Court has allowed the dealer to correct a copy of stock inventory uploaded along with returns.The bench of Justice Gopinath P. has observed that the mistake on the part of the petitioner-dealer was that she uploaded the stock inventory as of May 28, 2015, instead of the stock inventory as of March 31, 2015. The provisions of sub-rule (4A) of Rule 22 should be interpreted...
Court Can Look Beyond FIR To Quash Criminal Proceedings When They Are Vexatious Or Frivolous In Nature, Instituted To Wreak Vengeance: Kerala High Court
Justice A. Badharudeen of the Kerala High Court has held that the Court can look beyond an FIR to quash the criminal proceedings when they are manifestly vexatious, frivolous or instituted with an ulterior motive for wreaking vengeance. The Court observed that when the complainant is motivated due to extraneous reasons, he can make sure that the FIR contains the necessary ingredients of...