Kerala Court July 1955 Judgments
T.P. Variath Vs. the Board of Revenue and anr.
Court: Kerala
Decided on: Jul-15-1955
Reported in: [1956]7STC12(Ker)
M.S. Menon, J.1. The petitioner, a dealer who manufactures cocoa-nut oil and cake, was denied the deduction under Section 7(1) (k) of the Travancore General Sales Tax (Turnover and Assessment) Rules, 1924, in respect of the first three months of 1125 (17th August, 1949-15th November, 1949) on the ground that he was not a registered manufacturer during that period. By this petition he challenged the validity of that denial.2. Exhibit I dated 15th November, 1949, is the application filed by the petitioner to the Assistant Sales Tax Commissioner, Parur, for obtaining registration under Rule 22: -As per Travancore General Sales Tax Act, 1124, Rule 22(1), I, Porunchu Variath, Proprietor, St. Joseph's Electrical Oil Mills, Parur, pray that I may be registered as a manufacturer of cocoanut oil and cake for this area for 1125, at your earliest convenience' and Exhibit II dated 31st March, 1950, the certificate granted to him :Certified that Sri Porunchu Variath, Proprietor, St. Joseph's Electr...
Tag this Judgment!Mytheen Haneefa Vs. Travancore-cochIn State
Court: Kerala
Decided on: Jul-08-1955
Reported in: 1956CriLJ274
Nandana Menon, J.1. In Sessions Case No. 8 of 1955 of the Quilon Sessions Court seven accused were charged for offences connected with an occurrence alleged to have taken place at about 3-30 P.M. on 23-6-1124 All except accused 1 were acquitted by the lower Court. He was sentenced to three years' rigorous imprisonment under Section 323, Travancore Penal Code though the charge was under Section 307.In Criminal Appeal No. 67 of 1955 accused 1 seeks to get his conviction and sentence set aside. Criminal Appeal No. 94 of 1955 is by the State for the enhancement of accused 1's sentence and against the acquittal of accused 2 by the lower Court. The parties involved are relatives. Accused 1 and 2 are the sons of accused 3 and accused 4, their brother-in-law. Accused 2 is the son-in-law of P. W. 2. P. Ws. 1, 3 and 4 are P. W. 2's sons.According to the prosecution on 23-6-1124'accused 2 found P. Ws. 3 and 4 playing with cashewnuts in the compound given as dowry at the time of his marriage, ther...
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