The Kerala High Court ruled that land granted exemption under the Kerala Land Reforms Act for commercial or industrial use cannot be subjected to restrictions under the Paddy Land Act in the specific circumstances of the case.
The Kerala High Court held that a municipality cannot deny a building permit when the District Level Authorised Committee has permitted conversion of paddy land for residential construction. The Court directed reconsideration of the permit application.
The court ruled that submitting revised returns showing higher income after a search does not wipe out earlier concealment. Criminal proceedings for wilful tax evasion and false statements remain maintainable.
The Kerala High Court held that employees originally from the DoT and later absorbed into the PSU must be treated as retiring from Central Government service. As a result, tax deduction on leave encashment based on an executive instruction was set aside.
The High Court permitted correction of the father’s name in a child’s birth certificate to reflect the biological father instead of the legal husband. The ruling prioritised the child’s future dignity while recognising that men also deserve dignity and social respect.
The High Court ruled that the recovery notice could not be challenged as the assessment order determining interest and penalty was not appealed and had attained finality.
The Kerala High Court set aside a Single Judge’s decision after finding that earlier Division Bench directions to decide the writ petition on merits were not followed. The case involving attachment of a DRAT pre-deposit was remanded again for fresh consideration with liberty for all parties to raise their contentions.
Kerala High Court held that provisional release is not contemplated under section 130 of the CGST Act. Also held that continued detention of goods is not legally sustainable, merely because the proceedings u/s. 130 is in progress.
The Court held that teaser content indicated possible non-application of mind by CBFC and potential communal disharmony. It directed reconsideration of the revision petition and stayed release for 15 days.
The Kerala High Court held that a time-barred appeal under Section 107 cannot be bypassed through a writ petition. Disputed issues of service of orders were found unsuitable for writ jurisdiction.
