Kerala Court March 1956 Judgments
Narayanan Pushkaran Vs. State
Court: Kerala
Decided on: Mar-26-1956
Reported in: 1956CriLJ1362
Nandana Menon, J.1. This is an appeal by Narayanan Pushkaran alias Kuttan the accused in Sessions Case No. 58 of 1955 of the Sessions Court of Quilon and is directed against his conviction there under Section 302, Penal Coda and sentence of rigorous imprisonment for Life for causing the death of one Neelakantan Damodaran on 1-3-1955 corresponding to 17-7-1130 M. E.The prosecution case is as follows : The deceased Damodaran and the accused though relatives had been on inimical terras for some time prior to the occurrence. Both of them were residing in Koru-vila in Enathimangalam Pakuthy adjoining the Reserve Forest, On 1-3-1955 there was some quarrel between them in connection with the destruction of the topics cultivation in the accused's compound by a cow belonging to the deceased at about 4 P.M.Just after dusk on that day the accused and P. W. 3 Kochucherukkan went for a bath in an adjoining pool. Damodaran also went over there. The accused and P. W. 3 after finishing their bath left...
Tag this Judgment!C. Damodaran Vs. the Agricultural Income-tax and Rural Sales Tax Offic ...
Court: Kerala
Decided on: Mar-15-1956
Reported in: [1956]7STC417(Ker)
M.S. Menon, J.1. The petitioner was assessed to sales tax for the years 1950-51 and 1951-52 in respect of certain works contracts under the Travancore-Cochin General Sales Tax Act, 1125, and he challenges by this petition the validity of those assessments. The orders impugned are :(1) the assessment order No. STD. 4/50-51 and 51-52 dated 18th September, 1952, passed by the 1st respondent, the Agricultural Income-tax and Rural Sales Tax Officer, Devicolam ;(2) the order dated 30th March, 1954, passed by the 2nd respondent, the Appellate Assistant Commissioner of Agricultural Income Tax and Sales Tax, Ernakulam, in ESTA. 116 & 117/52-53 on appeal ;(3) the order dated 10th December, 1954, passed by the 3rd respondent, the Deputy Commissioner of Agricultural Income Tax and Sales Tax, Trivandrum, in Sales Tax Revision Nos. 368 and 369/54 ; and(4) the order, No. D. Dis. 756/55, dated 17th September, 1955, passed by the 4th respondent, the Sales Tax Commissioner, Trivandrum, in Sales Tax Revi...
Tag this Judgment!E. Masoothu Rawther Vs. Deputy Commissioner of Agricultural Income-tax ...
Court: Kerala
Decided on: Mar-14-1956
Reported in: [1957]8STC12(Ker)
M.S. Menon, J.1. The petitioner was assessed to sales tax under the Travancore-Cochin General Sales Tax Act, 1125, for the period from 1-1-1125 (17th August, 1949) to 15-10-1125 (29th May, 1950) on 24th March, 1953. The only contention urged before me on his behalf is that the assessment is bad on the ground that it was made on a date subsequent to the two year period prescribed by Rule 33(1) of the Travan-core-Cochin General Sales Tax Rules, 1950.2. It is admitted that the petitioner submitted a return on 18th October, 1951, giving the details of his turnover and denying liability to tax on the ground that he was an exporter. According to the State there was a provisional assessment on 8th December, 1949, and the petitioner has made remittances in liquidation of his liability under that provisional assessment. Paragraph 2 of the affidavit filed by the Officer who made the final assessment reads as follows : -The impugned assessment was made by me on 24th March, 1953, under the Travanc...
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