Kerala Court January 1957 Judgments
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K.V. Joseph Vs. Sales Tax Officer and ors.
Court: Kerala
Decided on: Jan-04-1957
Reported in: [1957]8STC336(Ker)
ORDERThe assessee is conducting an oil mill. The business was started on 8th December, 1951. Though he has not applied for payment of tax under rule 17, he has filed monthly returns for 1951-52, and has discontinued to file returns in 1952-53. Accounts were called for and inspected. They are found to be more or less properly maintained and the purchases and sales are generally supported by vouchers. The claim for deduction under Rule 20 (2) is disallowed as he has not got a registration under Rule 20 (1). The gross turnover reported in the returns is accepted and the assessment is finalised as under and the assessee is ordered to remit the amounts due as per notice.Turnover from December 8, 1951 to March, 1952 ... ... ... Rs. 5.31,923 14 oSales tax due thereon at 3 pies ... ' 8,311 5 oIssue notice and chalan.3. Section 12(2)(b) of the Travancore-Cochin General Sales Tax Act, 1125, under which the assessment was made is in the following terms :If no return is submitted by the dealer und...
C.N. Chellappan Pillai Vs. State of Travancore-cochin
Court: Kerala
Decided on: Jan-03-1957
Reported in: AIR1957Ker43; (1957)ILLJ634Ker
ORDERM.S. Menon, J.1. The petitioners are non-gazetted servants of the Government of the State and members of the Travancore-Cochin Ministerial Staff Union. The Union was formed on 12-9-1955 and Ext. A is a printed copy of its bye-laws. According to para. 3 of the affidavit in support of the petition 'there are at present 26 Branch Offices for the Union throughout the State and over three thousand members in all'.2. Bye-law No, 5 deals with the Working Committee of the Union and reads as follows;(The Judgment after quoting the Bye-law in Malayalam proceeded further.)3. Rule 80 of the Government Servants' Conduct Rules, 1950, (Ext. C) provides that 'no Government servant shall be a 'member, representative, or officer of any association representing or purporting to represent Government servants or any class of such servants unless such association satisfies the conditions mentioned therein. Condition (a) specified in the said rule is:'Membership of the association shall be confined to d...
V.J. Mathew Vs. Divisional Forest Officer, Konni
Court: Kerala
Decided on: Jan-02-1957
Reported in: AIR1957Ker113
ORDERMenon, J. 1. The petitioner offered Rs. 7,800 at an auction of the right of tapping trees in a Government Rubber Plantation for a period of twelve months ending on the 31st January 1957. The offer was accepted and Ext. P1 dated 17-3-1956 is the formal agreement that followed. 2. Ext. P2 of the same date is the licence issued in pursuance of Ext. P-1: 'No.13 of 1956. Sri. V. J. Mathew, Puthuvallil House. Kallali, Koni.KoniDivision.2.Nature and period of the contract.Leaseright of tapping the 42.75 acres ofrubber plantations at Karippanthodu Group in Koni TeakPlantations till the end of January 1957 as per agreement dated 17-3-1956.3.Particulars of produce to be collected.Rubber:4.Description of the locality of collection.42.75acres of Govt. rubber plantations at Karippanthodu Group in Koni Teak Plantations.5.Destination.6.Remarks.Thecollection of the produce referred to herein should be made in strict conformity withthe conditions of the agreement executed by the contractor on 17-3...
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